WT/L/947  
 
12 December 2014  
(14-7250)  Page: 1/3  
General Council    
 
 INTRODUCTION OF HARMONIZED SYSTEM 2012   CHANGES INTO 
WTO SCHEDULES OF TARIFF CONCESSIONS 
WAIVER DECISION OF 11 DECEMBER 2014 
 
The General Council,  
Having regard  to Articles IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "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, ensured 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 Organization adopted a Recommendation on 26 June 2009 concerning amendments 
to the Harmonized System which came into force on 1 January 2012 (herei nafter referred to as 
"HS2012 changes");  Considering  that the General Council by its decisions of 30 November 2011
1, 11 December 20122 
and 26 November 20133 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, from the date of implementation of HS2012 changes for those Members until 
31 December 2014, to the extent necessary to implement domestically the HS2012 changes pending 
incorporation of such changes into their Schedules of Concessions, subject to certain conditions;  
Noting the procedure adopted by the General Council to introduce HS2012 changes, to Schedules of 
Concessions
4, which in certain cases may require negotiations and/or consultations under 
Article XXVIII of GATT 1994;  
Considering  that the Members listed in the Annex
5 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 HS2012 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 provisions of 
Article II of GATT 1994:  
a)  for those Members listed in the Annex, for a further year until 31 December 2015;  
and 
                                               
1 WT/L/834. 
2 WT/L/875 and Add.1. 
3 WT/L/902. 
4 WT/L/831. 
5 Column one of the Annex lists the Members and column two indicates the Member's date of 
implementation of HS2012 changes.     WT/L/947 
 
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  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 decision from the date of 
implementation of the HS2012 changes for that Member until 31 December 2015;  
 
to the extent necessary for the purpose of enabling such Members to implement domestically the 
recommended amendments to the Harmonized System nomenclature pending 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 2015; 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 concerned to the extent that they consider that adequate 
compensation is not offered by the Member concerned. WT/L/947 
 
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  ANNEX 
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER 
 UNDER THE ABOVE DECISION 
 
 
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 Costa Rica        1 January 2012 
Dominican Republic      1 January 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 Russian Federation
1      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 Memb er 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 changes for the Russian Federation.