WT/L /997  
 
12 December 2016  
(16-6763) Page: 1/3 
General Council  
   
 
INTRODUCTION OF HARM ONIZED SYSTEM 2007   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 2004 concerning amendments 
to the Harmonized System which will come into force on 1 January 2007 (hereinafter referred to as 
"HS2007 changes");  
Considering  that the General Council by its decisions of 15 December 2 0061, 18 December  20072, 
18 December 20083, 17 December 20094, 14 December 20105 and 30  November  20116, 
11 December 20127, 26 November 20138, 11 December 20149, and 30 November 201510 acting 
pursuant to the provisions of Articles  IV:2 and IX:3 of the WTO Ag reement, suspended the 
application of the provisions of Article  II of GATT 1994 for certain Members, from the date of 
implementation of HS2007 changes for those Members until 31 December 2016, to the extent 
necessary to implement domestically the HS2007 ch anges pending incorporation of such changes 
into their Schedules of Concessions, subject to certain conditions;  
Noting the procedure adopted by the General Council to introduce HS2007 changes, to Schedules of 
Concessions11, which in certain cases may requir e negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex12 to this decision would need more time to proceed 
with consultations or possible Article XXVIII negotiations and have requested an exten sion of their 
respective waivers;  
                                                
1 WT/L/675, WT/L/675/Add.1, WT/L/675 /Add.2, WT/L/675/Add.3 and WT/L/675/Add.4.  
2 WT/L/713.  
3 WT/L/745.  
4 WT/L/787, WT/L/787/Add.1 and WT/L/787/Add.2.  
5 WT/L/809.  
6 WT/L/833.  
7 WT/L/874.  
8 WT/L/901.  
9 WT/L/946.  
10 WT/L/968.  
11 WT/L/673.  
12 Column one of the Annex lists the Members and column two indicates the Member 's date of 
implementation of HS2007 changes.  WT/L/997  
 
- 2 - 
 
  Considering that other Members not listed in the Annex to this Decision may already have 
implemented domestically the HS2007 changes, or may intend to do so, pending incorporation of 
such changes into their Schedules of Co ncessions, 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 Decem ber 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 decision,  for the period from the date of 
implementation of the HS200 7 changes for that Member until  31 Decemb er 2017;  
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 negotia tions 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 forc e 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 th e 
Member concerned.  WT/L/997  
 
- 3 - 
 
  ANNEX  
MEMBERS WHICH HAVE R EQUESTED TO BE COVER ED BY THE WAIVER GRA NTED  
UNDER THIS DECISION  
  Date of Implementation of  
 Members  HS2007 Changes  
 
1. Argentina          1 January 2007  
2. Brazil          1 January 2007  
3. China          1 January 20 07 
4. Dominican Republic        1 January 2007  
5. European Union         1 January 2007  
6. Israel          31 December 2007  
7. Malaysia          1 January 2007  
8. Mexico          1 July 2007  
9. New Zealand         1 January 2007  
10. Philippines         11 December 2007  
11. Switzerland         1 January 2007  
12. Thailand          1 January 2007  
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