WT/L/998  
 
12 December 2016  
(16-6768) Page: 1/3 
General Council    
 
INTRODUCTION OF HARM ONIZED SYSTEM 2012   CHANGES INTO  
WTO SCHEDULES OF TAR IFF CONCESSIONS  
WAIVER DECISION OF 7  DECEMBER 2016  
The General Council,  
Having regard  to Articles IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (th e "WTO Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized System") has, in addition to facilitating international 
trade and the analysis of trade statistics, ensu red greater uniformity in countries' customs 
classification, thus enabling them to monitor and protect the value of tariff concessions;  
Noting  that, in accordance with Article 16 of the Harmonized System Convention, the Council of the 
World Customs Organiz ation adopted a Recommendation on 26 June 2009 concerning amendments 
to the Harmonized System which came into force on 1 January 2012 (hereinafter referred to as 
"HS2012 changes");  
Considering  that the General Council by its decisions of 30 November 20111, 11 December 20122, 
26 November 20133, 11 December 20144, and 30 November 20155 acting pursuant to the provisions 
of Articles  IV:2 and IX:3 of the WTO Agreement, suspended the application of the provisions of 
Article  II of GATT 1994 for certain Members, fr om the date of implementation of HS2012 changes for 
those Members until 31  December 2016, to the extent necessary to implement domestically the 
HS2012 changes pending incorporation of such changes into their Schedules of Concessions, subject 
to certain con ditions;  
Noting the procedure adopted by the General Council to introduce HS2012 changes, to Schedules of 
Concessions6, which in certain cases may require negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members lis ted in the Annex7 to this decision concerned would need more time 
to proceed with consultations or possible Article XXVIII negotiations;  
Considering that other Members not listed in the Annex to this Decision may already have 
implemented domestically the H S2012 changes, or may intend to do so, pending incorporation of 
such changes into their Schedules of Concessions, and may also desire to be covered by this waiver;  
Decides, in view of the exceptional circumstances, to suspend the application of the provisi ons of 
Article II of GATT 1994:  
                                                
1 WT/L/834.  
2 WT/L/875 and Add.1.  
3 WT/L/902.  
4 WT/L/947.  
5 WT/L/969.  
6 WT/L/831 . 
7 Column one of the Annex lists the Members and column two indicates the Member's date of 
imple mentation of HS2012 changes.  WT/L/998  
 
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  a)  for those Members listed in the Annex, for a further year until 31  December 2017; 
and 
b)  for any other Member not listed in the Annex that notifies the Committee on Market 
Access of its wish to be included in the waiver decis ion from the date of 
implementation of the HS 2012 changes for that Member until  31 December 2017;  
to the extent necessary for the purpose of enabling such Members to implement domestically the 
recommended amendments to the Harmonized System nomenclature p ending incorporation of such 
changes into their Schedules of Concessions, subject to the following conditions:  
i.  Members covered by paragraphs (a) and (b) of this Decision shall, where 
necessary, promptly enter into negotiations and/or consultations with 
interested Members pursuant to paragraphs 1 -3 of Article  XXVIII of 
GATT 1994;   
ii.  The negotiations and/or consultations mentioned above shall, to the extent 
possible, be completed by 31 December 2017; and  
iii.  In accordance with the provisions of Article XXVIII:3 of GATT 1994, applied 
mutatis  mutandis to  the present waiver, pending the entry into force of the 
results of the negotiations and/or consultations mentioned above, the other 
Members will be free to suspend concessions initially negotiated with the 
Member c oncerned to the extent that they consider that adequate 
compensation is not offered by the Member concerned.  WT/L/998  
 
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  ANNEX  
MEMBERS WHICH HAVE R EQUESTED TO BE COVER ED BY THE WAIVER  
UNDER THE ABOVE DECI SION  
 
Members         Date of Implementation  
         of HS2012 changes  
 
Argentina         1 February 2012  
Australia         1 January 2012  
Brazil          1 January 2012  
Canada          1 January 2012  
China          1 January 2012  
Colombia         1 January 2012  
Costa Rica         1 January 2012  
Dominican Republic       1 Jan uary 2012  
El Salvador         1 January 2012  
European Union        1 January 2012  
Guatemala         1 January 2012  
Honduras         1 January 2012  
Hong Kong, China        1 January 2012  
India         1 January 2012  
Israel          1 January 2012  
Korea, Republic of       1 January 2012  
Macao, China        1 January 2012  
Malaysia         1 January 2012  
Mexico          1 January 2012  
New Zealand        1 January 2012  
Norway          1 January 2012  
Pakistan         1 January 2012  
Philippines         18 September 2012  
Russia n Federation1      3 January 2012  
Singapore         1 January 2012  
Switzerland         1 January 2012  
Separate Customs Territory of  
Taiwan, Penghu, Kinmen and Matsu     1 January 2012  
Thailand         1 January 2012  
United States        1 January 2012  
 
 
_______ ___ 
 
 
 
 
                                                
1 As the Russian Federation became a WTO M ember on 22 August 2012 and assumed WTO rights and 
obligations on that date, the suspension of the application of the provisions of Article II for the 
Russian  Federation will begin as of that date and not from the date of implementation of the HS2012 chang es 
for the Russian Federation.