WT/L/1028  
 
1 December 2017  
(17-6630) Page: 1/3 
    
 
 
INTRODUCTION OF HARM ONIZED SYSTEM 2012 CHANGES INTO  
  
WTO SCHEDULES OF TAR IFF CONCESSIONS  
WAIVER DECISION  OF 30 NOVEMBER 2017  
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 addit ion 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 Articl e 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 (hereinafter referred to as 
"HS2012 chan ges");  
Considering  that the General Council by its decisions of 30 November 20111, 11 December 20122, 
26 November 20133, 11 December 20144, 30 November 20155, and 7 December 20166 acting 
pursuant to the provisions of Articles  IV:2 and IX:3 of the WTO Agree ment, 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 2017, to the extent 
necessary to implement domestically the HS2012 chang es 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 
Concessions7, which in certain cases may require n egotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex8 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 thi s waiver;  
Decides, in view of the exceptional circumstances, to suspend the application of the provisions of 
Article II of GATT 1994:  
                                                
1 WT/L/834.  
2 WT/L/875 and WT/L/875/Add.1.  
3 WT/L/902.  
4 WT/L/947.  
5 WT/L/969.  
6 WT/L/998 and WT/L/998/Add.1.  
7 WT/L/831 . 
8 Column one of the Annex lists the Members and column two indicates the Member's date of 
implementation of HS2012 changes.  WT/L/1028  
 
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  (a) for those Members listed in the Annex, for a further year until 31  December 2018; and  
(b) for any other Member not listed in t he 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 2018;  
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 possi ble, 
be completed by 31 December 2018; 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 ab ove, 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/1028  
 
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  ANNEX  
MEMBERS WHICH HAVE R EQUESTED TO BE COVER ED BY THE WAIVER  
UNDER THE ABOVE DECI SION  
Member  Date of Implementation 
of HS2012 changes  
1. Argentina  1 February 2012  
2. Australia  1 January 2012  
3. Brazil  1 January 2012  
4. Canada  1 January 2012  
5. China  1 January 2012  
6. Colombia  1 January 2012  
7. Costa Rica  1 January 2012 
8. Dominican Republic  1 January 2012  
9. El Salvador  1 January 2012  
10. European Union  1 January 2012  
11. Guatemala  1 January 2012  
12. Honduras  1 January 2012  
13. Hong Kong, China  1 January 2012  
14. India 1 January 2012  
15. Israel  1 January 2012  
16. Kazakhstan1 1 January 2012  
17. Korea, Republic of  1 January 2012  
18. Macao, China  1 January 2012  
19. Malaysia  1 January 2012  
20. Mexico  1 January 2012  
21. New Zealand  1 January 2012  
22. Norway  1 January 2012  
23. Pakistan  1 January 2012  
24. Philippines  18 September 2012  
25. Russian Federation2 3 January 2012  
26. Singapore  1 January 2012  
27. Switzerland  1 January 2012  
28. Thailand  1 January 2012  
29. The Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu  1 January 2012  
30. United States  1 January 2012  
 
__________  
 
 
 
                                                
1 As Kazakhstan became a WTO Member on 30 November 2015 and assumed WTO rights and 
obligations on that date, the suspension of the application of the provisions of Article II for Kazakhstan will 
begin as of that date and not from its date of implementation of the HS2012 changes.  
2 As the Russian Federation became a WTO Member 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 its date of implementation of the HS2012 changes.