G/MA/W/23/Rev.10  
 
13 May 2014  
(14-2958)  Page: 1/71  
Committee on Market Access    
 
SITUATION OF SCHEDULES OF WTO MEMBERS 
 
NOTE BY THE SECRETARIAT1 
Revision 
It was agreed at the Market Access Committee meeting of 22 June 1999 that Annex II of 
document G/MA/63, setting out the situation of  schedules of WTO Members, would be updated 
periodically.2  In this connection, please find attach e d  a n  u p d a t e  o f  t h e  s t a t u s  o f  M e m b e r s '  
schedules incorporating information up to 12 May 2014. The introductory text contained in Annex II of the original document G/MA/63 has b een updated to take into account developments 
since the last revision. 
 
_______________ 
 
1  INTRODUCTION 
1.1.  All WTO Members have a schedule of tariff concessions which is either annexed to the 
Marrakesh Protocol to the GATT 1994 or to a Protocol of Accession
3.  Some Members have also 
schedules pre-dating the Uruguay Round which reflect concessions granted previously.4 
1.2.  The attached table reflecting the current situation of schedules of WTO Members has been 
prepared for information purposes in order to assist, inter alia , the project team in the Secretariat 
updating the CTS files into HS19965, HS20026, HS20077 and HS20128.  The pending work on the 
schedules of concessions derives from obligations related to the introduction of the Harmonized 
System and its subsequent amendments, the results of the Uruguay Round, technical modifications or rectifications to the schedules, as well as renegotiations under Article XXVIII of 
the GATT 1994.  Some background information on these issues has been provided for ease of 
reference.   
1.3.  The table consists of the following columns: 
                                               
1 This document has been prepared under the Secret ariat's own responsibility and is without prejudice 
to the positions of Members or to thei r rights and obligations under the WTO. 
2 See G/MA/M/19, paragraph 4.1. 
3 Supporting Tables relating to commitments on agricultural prod ucts (AGST Supporting Tables) and 
specifically identified in Part IV of the Schedules annexed to the Marrakesh Protocol can be found in WTO 
document series G/AG/AGST. Supporting Tables of acceded Members are now circulated in WT/ACC or 
WT/ACC/SPEC document series. These documents can be obtained from the WTO website http://www.wto.org/english/tratop_e/agric_e/supporting_tables_e.htm. 
4 The situation of Pre-Uruguay Round schedules can be found in GATT documents TAR/W/7 and 
TAR/W/85. 
5 Decision of 27  May 2009 (WT/L/756), Procedures Leading to the Verification and Certification of HS96 
Changes Relating to the Schedules of 64 Members. 
6 Decision of 15  February  2005 (WT/L/605), A Procedure for the Introduction of Harmonized 
System 2002 Changes to Schedules of Concessions Using the Consolidated Tariff Schedules (CTS) Database. 
7 Decision of 15 December 2006 (WT/L/673), A Procedure for the Introduction of Harmonized 
System 2007 Changes to Schedules of Concessions Using the Consolidated Tariff Schedules (CTS) Database. 
8 Decision of 30 November 2011 (WT/L/831), Procedur e for the Introduction of Harmonized System 
2012 Changes to Schedules of Concessions Using the Consolidated Tariff Schedule (CTS) Database. G/MA/W/23/Rev.10 
 
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  Column 1:  Indicates the item number in the table. 
Column 2:  Lists the WTO Members in alphabetical order in accordance with document 
WT/INF/43/Rev.15.  It also indicates whether or not the Member is a party to the Harmonized System Convention. 
 
Column 3: Indicates the Roman numeral assigned to the Member's schedule.  Its equivalent Arabic numeral is included in parenthesis for ease of reference. 
 
Column 4: Indicates the situation of th e Pre-Uruguay Round schedule, if any. 
 Column 5: Indicates whether the schedule is annexed to the Marrakesh Protocol or to a Protocol 
of Accession.  The date of accession and references to the relevant documentation is included for 
the latter.  
Column 6: Provides information on the transposition of Uruguay Round schedules into the 
Harmonized System and its subsequent amendments.  In the case of Members having acceded after 1 January 1995, it also indicates the tariff nomenclature used in the schedule annexed to its 
protocol of accession. 
 Column 7:  Provides information on the rectifications/modifications undertaken by the Member, if any. 
 
Column 8:  Provides information on the renegotiations under GATT Article XXVIII initiated by the Member, if any. 
 
2  THE HARMONIZED SYSTEM AND ITS AMENDMENTS 
2.1  Introduction of the Harmonized System 
2.1.  Following the entry into force of the Harmonized System (HS)
9 on 1 January 1988 (HS88), 
the pre-UR schedules of those GATT Contracting Parties that were also contracting parties to the HS Convention were required to be transposed into the HS nomenclature
10.  The GATT Committee 
on Tariff Concessions developed procedures for this purpose11.  A number of schedules were 
transposed, certified and annexed to Protocols12.   Some Members undertook to renegotiate their 
schedules in connection with the implementation of the HS.  The situation regarding pre-UR schedules is set out in column 4 of the table.  The term "None" is used for those Members which 
did not have a GATT schedule of concessions.  It should, however, be noted that these Members 
did submit a schedule either during the Uruguay Round or at the time of their accession.   
2.2.  The Harmonized System Committee of the World Customs Organization (WCO) undertakes a 
periodic review of the HS nomenclature to take account of changes in technology and patterns in 
international trade, and recommends amendments to it.  The first set of such modifications came 
into force on 1 January 1992 (HS92).  A second, mo re substantial, set of amendments came into 
force on 1 January 1996 (HS96), a third one on 1 January 2002 (HS2002) and a fourth one on 
1 January 2007 (HS2007).  The most recent set of amendments was introduced on 1 January 2012 
(HS2012).
13    
                                               
9 The Harmonized System (HS) nomenclature, which was developed in the World Customs Organization 
(formerly the Customs Cooperation Council), entered into force on 1 January 1988 through a Convention.  As of 18 December 2013, there are 100 WTO Members (counting the EU-28 as one), which are contracting parties to the HS Convention.  Practically all the remaining 31 WTO Members apply the HS in spite of not being contracting parties to it.   
10 Article 3 of the HS Convention ob liges HS contracting parties to en sure that their customs tariff and 
statistical nomenclatures are in conformity with the Ha rmonized System.  It is to be noted that those GATT 
Contracting Parties that were not co ntracting parties to the HS, but nevertheless applied the HS in their 
national customs tariff, also undertook this exercise in order to keep the authentic texts of their schedules up 
to date and in conformity with their national customs tariff. 
11 Decision of 12 July 1983, GATT BISD 30S/17. 
12 See GATT doc. TAR/W/67/Rev.15 and TAR/W/47/Rev.12. 
13 See G/MA/W/100 and G/MA/W/105. G/MA/W/23/Rev.10 
 
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  2.2  First Amendments to the HS (HS92) 
2.3.  With a view to keeping the authentic texts of GATT schedules up to date and in conformity 
with the national customs tariff, the Committee on Tariff Concessions adopted in 1991 simplified procedures to implement the HS92 and any future changes relating to the HS.
14  Eleven GATT 
Contracting Parties followed these procedures an d submitted the required documentation, with 
only one of them still pending.15 
2.3  Second Amendments to the HS (HS96) 
2.4.  Members made use of the 1991 procedures for introducing modifications to the schedules 
resulting from the introduction of HS96.  A total of 49 Members submitted the required HS96 documentation, out of which: 29 were full loose-leaf schedules
16, 19 reflected only the HS96 
changes and one included information on a preliminary basis.17  The General Council adopted, 
subject to certain conditions, a "collective waiver" suspending the application of Article II of the 
GATT for 33 Members.18  This initial waiver was renewed on ten occasions and covered a varying 
number of Members.19  The General Council noted at its last renewal that, although it would be the 
last time that an extension of the HS96 waiver would be granted collectively, Members were not 
precluded from requesting the suspension of GATT Article II on an individual basis.20  Since then, 
the General Council has adopted 48 individual waiver requests from 13 Members.21  
2.5.  Noting that 64 developing Members had not followed the 1991 procedures to introduce the 
modifications resulting from the introduction of HS96, the General Council adopted in 2010 a new set of procedures.
22  This Decision instructed the Secretariat to conduct the technical work for the 
transposition of the Schedules, using the Consolidated Tariff Schedule database (CTS) as a 
working tool.  The files were subject to multilat eral review in dedicated sessions of the Committee 
on Market Access.  Out of 64 Members concerned, 61 have been certified, including the circulation pursuant to the 1980 procedures for rectification and modification of 63 schedules, of which 61 
have been certified and three remain outstanding.
23 
2.4  Third Amendment to the HS (HS2002) 2.6.  The General Council established on 18 July 2001 a set of new procedures for the introduction 
of HS2002 changes into the schedules of concessions.
24  Although HS2002 had been implemented 
by most WTO Members, only 35 of them subm itted the documentation required by these 
procedures.25  With a view to further facilitating and simplifying the introduction of HS2002 
changes in the schedules of concessions of all Members, the General Council adopted on 
15 February  2005 a set of amendments to the procedures in which the Consolidated Tariff 
                                               
14 Decision of 8  October  1991, Annex to L/6905, GATT BISD  39S/300. 
15 See GATT docs. Let/1793, TAR/M/34 and TAR/M/35. 
16 See Decision of 29  November  1996, G/L/138. 
17 For a detailed list, see G/MA/TAR/2/Rev.47. 
18 WT/L/124 and WT/L/124/Corr.1.  The Annex to the first "collective waiver" listed the following 
Members:  Argentina; Brazil; Brunei Darussalam; Cana da; Colombia; Cuba; Cyprus; Czech Republic; European 
Union; Hungary; Iceland; India; Indonesia; Israel; Malaysia; Mexico; Norway; Paraguay; Philippines; Poland; Singapore; Slovak Republic; Slovenia ; South Africa; Sri Lanka; Switzerlan d; Thailand; Tunisia; Turkey; the 
United States; Uruguay; Venezuela, Bo livarian Republic of; and Zimbabwe.  
19 WT/L/173, WT/L/216, WT/L/243, WT/L/268, WT/L /281, WT/L/303, WT/L/338, WT/L/351, WT/L/379, 
WT/L/400. 
20 WT/L/400, item number (v). 
21 The General Council received and approved individual requests from Argentina (WT/L/464, WT/L/485, 
WT/L/523, WT/L/590, WT/L/618, WT/L/653, WT/L/ 692, WT/L/733, WT/L/757, and WT/L/801); Brazil 
(WT/L/454); El Salvador (WT/L/456, WT/L/486, and WT/L/525); Israel (WT/L/455, WT/L/487, WT/L/531, WT/L/554, WT/L/568, WT/L/589, and WT/L/639); Malays ia (WT/L/465, WT/L/529, WT/L/569, and WT/L/619); 
Morocco (WT/L/462, WT/L/488, and WT/L/530); Norway  (WT/L/459 and WT/L/489); Pakistan (WT/L/466 and 
WT/L/528); Panama (WT/L/458, WT/L/524, WT/L/570,  WT/L/620, WT/L/652, WT/L/693,  WT/L/734, and 
WT/L/758); Paraguay (WT/L/461); Switzerland (WT/L/46 0); Thailand (WT/L/463, WT/L/490, and WT/L/527); 
and Venezuela, Bolivarian Republic of  (WT/L/457, WT/L/491, and WT/L/526).   
22 Decision of 27  May 2009 (WT/L/756), Procedures Leading to the Verification and Certification of HS96 
Changes Relating to the Schedules of 64 Members. 
23 For more details, see JOB/MA/41/Rev.3. 
24 WT/L/407. 
25 See G/MA/TAR/4/Rev.8. G/MA/W/23/Rev.10 
 
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  Schedule (CTS) database was to be used as a working tool.  The Secretariat was instructed to 
transpose the schedules of all developing countries.26    
2.7.  Although the Secretariat concluded the tec hnical work on most of Schedules, procedures 
remained outstanding for a high number of files in spite of the absence of comments by other 
Members and due to the lack of approval  or comments by the Member concerned.27  With a view 
to redressing this situation, the General Council adopted on 14 December 2010 a new decision amending the procedures.
28   
2.8.  As a result of these amendments in th e procedures, modifications to 109 schedules have 
been circulated pursuant to the 1980 procedures fo r rectification and modification of schedules, of 
which 108 have been certified29.  Nine schedules remain outstanding.  
2.9.  The General Council has adopted twelve "collective waivers" and one individual waiver 
suspending the application of Article II of the GATT 30 on an annual basis until 31  December  2014.  
The latest applies to 5 Members (counting the EU as one).31  The General Council established, in 
addition, a set of procedures and conditions that would need to be followed by any other Member 
wishing to be covered by the waiver.32 
2.5  Fourth Amendment to the HS (HS2007) 2.10.  The General Council adopted on 15 December 2006 procedures for the introduction of 
HS2007 changes into schedules of concessions.
33  On 30 November 2011, Members adopted a 
decision amending the transposition procedures  leading to the certification of HS2007 changes.34  
Under the revised procedures, developed country Members, and developing countries that made a notification by 31 December 2011, shall prepare their own transposition and the Secretariat shall 
transpose the schedules of all remaining Members. 
2.11.  The General Council has also adopted eight "collective waivers" suspending the application of 
Article II of the GATT on an annual basis until 31  December  2014.
35  The waivers also provide that 
any other Member could be included therein upon request.  Six Members have made use of this 
provision.36  There are currently 28 Members (counting the EU as one) covered by the collective 
waiver.37 
2.12.  As a result of the procedures for the in troduction of HS2007 changes into schedules of 
concessions, 48 schedules have been approved in multilateral review, of which 48 circulated 
                                               
26 Decision of 15  February  2005, WT/L/605. 
27 See JOB/MA/42. 
28 Decision of 14 December 2010 (WT/L/807), Amendment to the Procedures Leading to the 
Certification of HS2002 Changes. 
29 See JOB/MA/42/Rev.11.   
30 The Decisions are contained in documents WT/L/469, WT/L/477 (in respect of Romania), WT/L/511, 
WT/L/562, WT/L/598, WT/L/638, WT/L/674, WT/L/712, WT/L/744, WT/L/786, WT/L/808, WT/L/832, WT/L/873 
and WT/L/900. 
31 The waiver decision contained in document WT/L/900 covers the following Members:  Argentina,  
China, European Union, Iceland and Malaysia.  
32 The Decision indicates that those Members not list ed in the Annex, that have approved their draft 
HS02 files and whose draft HS02 files have been released for multilateral review, shall notify the Committee on 
Market Access of their wish to be included in the waiver decision. 
33 WT/L/673. 
34 WT/L/830. 
35 WT/L/675, WT/L/713, WT/L/745, WT/L/787, WT/L/809,WT/L/833, WT/L/874, and WT/L/901. 
36 The Decision provides that those Members not listed in the Annex may notify the Committee on 
Market Access of its wish to be included in the waiver  decision. Thailand, Mexico, Pakistan, Singapore, Israel, 
and the Philippines have used this provision (WT/L/675/Add.1, WT/L/675/Add.2, WT/L/675/Add.3, WT/L/675/Add.4, WT/L/787/Add.1, and WT/L/787/Add.2 respectively). 
37 The annex to the eight waiver (WT/L/901) lists the following Members:  Argentina; Australia; Brazil; 
Canada; China; Costa Rica; Domini can Republic; El Salvador; European Union; Guatemala; Honduras; 
Hong Kong, China; India; Israel; Ko rea ; Macao, China; Malaysia; Mexico; New Zealand; Nicaragua; Norway; 
Pakistan; Philippines;  Singapore; Switzerland;  Thailand; the United States and Uruguay.   G/MA/W/23/Rev.10 
 
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  pursuant to the 1980 procedures for rectification and modification of schedules, and 26 have been 
certified.38 
2.6  Fifth Amendments to the HS (HS2012) 2.13.  The General Council adopted on 30 November 2011 the procedures for the introduction and 
certification of HS2012 into schedules of concessions.
39 Under this decision, developed country 
Members, and developing countries that made a notification by 31 December 2011, shall prepare their own transposition and the Secretariat sh all transpose the schedules of all remaining 
Members. However, the Secretariat will not begin with technical work in this area until the HS2007 
work has been concluded. 
2.14.  The General Council has adopted three "co llective waivers" suspending the application of 
Article II of the GATT on an annual basis until 31 December 2014
40. The waiver also provides that 
any other Member could be included therein upon request.  There are currently 29 Members 
(counting the EU as one) covered by the latest waiver.41 
2.7  Status of HS Transpositions 
2.15.  The status of HS92 changes and the introduction of the HS are included in Column 4 of the 
table as it relates to pre-UR schedules.  Column 6 reflects the situation of HS96, HS2002, HS2007 and HS2012 changes.  This column also indicates, for those transposition procedures which remain 
pending, whether or not the Member is currently  under a waiver suspending the application of 
Article II of the GATT.  
3  RECTIFICATIONS/MODIF ICATIONS OF SCHEDULES 
3.1.  Following the Uruguay Round, a number of WTO Members submitted rectifications and 
modifications to their UR schedules.  The procedures for the rectifications/modifications of 
schedules were adopted by the GATT Contracting Parties on 26 March 1980
42.  Modifications made 
pursuant to these procedures have included, inter alia : (i) modifications of a technical nature that 
not affect the scope of the concessions; (ii) concessions made in the context of the Ministerial 
Declaration on Trade in Information Technology Products (ITA)43; (iii) revisions and additions to 
the product coverage of the Pharmaceutical Understanding (Pharma)44; (iv) bilateral sectorial 
negotiations (e.g. distilled spirits); (v) modifications pursuant to Annex 5 of the Agreement on 
Agriculture; and (vi) autonomous improvements in concessions.   
3.2.  Column 7 reflects the situation concerning the rectifications and modifications of schedules. 
Those pertaining to the ITA, the Pharma, Other Duties and Charges (ODCs), Annex 5 of the 
Agreement on Agriculture, and the results of bilateral negotiations on distilled spirits have been 
expressly identified.  All others have been labelled as "other".  Approximately 180 proposals for modifications/rectifications of schedules have been put forward for the consideration of Members 
since the establishment of the WTO
45, 23 of which have been formally concluded by means of a 
Procès-Verbal  of rectification and 145 through a certification.  There are approximately 
                                               
38 For additional details, s ee document JOB/MA/104/Rev.5. 
39 WT/L/831. 
40 WT/L/834, WT/L/875, and WT/L/902. 
41 Argentina; Australia; Brazil; Canada; China, Costa Rica; Dominican Republic; El Salvador; the 
European Union; Guatemala; Honduras; Hong Kong, China;  India; Israel; Korea, Republic of; Macao, China; 
Malaysia; Mexico; New Zealand; Norway; Pakistan; Philippines; the Russian Federation; Singapore; Switzerland; Chinese Taipei; Thailand; and the United States.  
42 GATT BISD  27S/25. 
43 WT/MIN(96)/16. 
44 GATT document L/7430.  Reviews to the product coverage have been agreed by the participants and 
circulated in G/MA/W/10 (1st review), G/MA/W/18 (2nd review), G/MA/W/85 (3rd review) and G/MA/W/102 
(4th review). 
45 The number of proposals is calculated based on all documents circulated under the G/MA/TAR/RS, 
G/SP and G/RS document symbols,  as well as various independent Procès-Verbal  of Rectification.  It does not 
take account of the modifications circulated pursuant to the HS1996 Decision for 64 Members (see section II.C) and the HS2002 procedures (see section II.D). G/MA/W/23/Rev.10 
 
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  12 procedures which have not been concluded for various reasons (reservations, domestic 
approval procedures, etc.) or have not been pursued further by the Member concerned.46   
4  RENEGOTIATIONS UNDER GATT ARTICLE XXVIII 4.1.  Members are allowed to modify or withdraw concessions from their schedule through 
negotiation and agreement with other Member s.  Article XXVIII of the GATT 1994 entitled 
"Modification of Schedules" is the main provision dealing with the renegotiation of a tariff concession.
47   
4.2.  A 1957 note by the GATT Secretariat, concerning arrangements for negotiations under 
Article XXVIII of the GATT 1994, set out the procedural guidelines that were used until November 1980 when the current guidelines for procedures were adopted.
48  Although the early 
practice makes it difficult to determine the exact number of renegotiations that took place under 
the GATT 1947, the Secretariat's records show that at least 42 GATT Contracting Parties initiated 
roughly 300 renegotiations between 1951 and 1994.49   
4.3.  The 1980 procedures provide for a Member undertaking GATT Article XXVIII negotiations to 
submit to the Secretariat: (i)  a report and a joint letter upon completion of each bilateral 
negotiation and (ii)  a final report upon completion of all its bilateral negotiations.  In practice, 
however, only 19 final reports were received by the Secretariat for the 79 renegotiations initiated 
between 1981 and 1994.50  The status recorded by the Secretariat for renegotiations lacking a 
final report is diverse.  While in a few cases the Contracting Parties withdrew the invocation of Article XXVIII, in others they only submitted partial information regarding the bilateral agreements reached.  No further information has been received by the Secretariat after the initiation of many 
these renegotiations and only a few of them we re formally carried-over into the WTO.   
4.4.  It remains unclear for the majority of these Pre-UR renegotiations whether they were: 
(i) concluded with the relevant Contracting Parties and their results incorporated into the Schedule 
annexed to the Marrakesh Protocol to the GATT 1994 (MP) during the Uruguay Round, 
(ii) concluded, but its results overridden by the Schedule annexed to the MP, (iii)  concluded with 
all the relevant Contracting Parties, but never reported or included in a schedule, or (iv)  are still 
on-going. 
4.5.  There have been 39 requests to enter into  renegotiations under GATT Article XXVIII since the 
establishment of the WTO in 1995, 5 of which have  been withdrawn, 14 have been concluded and 
formally certified, and 8 have been concluded, but have not been certified for various reasons.  
Although the remaining 12 are in principle still on-going, it should be noted that three of them 
                                               
46 The estimate takes account of procedures which we re subsequently replaced or overtaken by other 
procedures.  
47 The provisions of the Understanding on the Inte rpretation of Article XXVIII of the GATT 1994 and the 
Procedures for Negotiation under Arti cle XXVIII, Guidelines adopted on 10  November  1980 (GATT 
BISD 27S/26), are also applicable.   
48 In compliance with instructions given by the Contracting Parties (L/641, GATT BISD  6S/158) the 
Executive Secretary issued a note concerning the arra ngements for negotiations under GATT Article XXVIII on 
31 May 1957 (GATT doc. L/635).  A revised version of the procedural guidelines were prepared in 1978 (GATT 
doc. L/4651) which served as the basis for the technical discussions at the Committee on Tariff Concessions, which were finally adopted as guidelines on 10  November  1980.  See GATT doc. C/113 and C/113/Corr.1,  GATT 
BISD 27S/26. 
49 Due to their provisional nature, tariff commitments made in the 1947 Geneva negotiations had an 
initial validity of three years.  Consequently, the original drafting of GATT Article XXVIII contained no provision for the modification or withdrawal of these commitments before 1 January 1951.  Contracting Parties initially extended the validity of these Schedules through "Decla rations on the Continued A pplication of Schedules".  
During the Torquay Tariff Conference of 1950 the negotiations for new concessions took place in parallel with some renegotiations.  The Review Session of the GATT th at took place subsequently disposed of the need to 
extend the validity of the Schedules periodically.  It al so proposed amendments to several Articles of the GATT 
(including Article XXVIII) and proposed the incorporation of a new Article XXVIII bis entitled "Tariff 
negotiations".  These amendments were formally adopted through the Protocol Amending the Preamble and 
Parts II and III of the General Agreement of 10  March  1955, which entered into force on 7 October 1957.   
50 See footnote 46.  The status of GATT Article XXVIII negoti ations up to June  1980 can be consulted in 
GATT doc. TAR/W/7 of 18  June 1980. G/MA/W/23/Rev.10 
 
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  relates to schedules, which were withdrawn in the context of enlargement of the European Union 
(see Bulgaria, Croatia, and Hungary).51 
4.6.  Column 8 reflects the status recorded by the Secretariat for all renegotiations invoked from 
1 January  1981 when the current procedures started being implemented.  The table also includes 
renegotiations related to GATT Article XXIV:6.  The term "unclear" has been used to identify those 
GATT renegotiations initiated between 1981 and 1994 in which there is no final report or any other formal document indicating the conclusion of such negotiations.  It should finally be noted that 
19 Article XXVIII renegotiations invoked before th e end of the UR by the EEC-9 and some of the 
EC-15 member states are not reflected therein.
52   
5  CURRENT SITUATION OF SCHEDULES 5.1.  The situation of the Schedules of concession s has improved considerably over the last years 
thanks to a number of specific Decisions adopted by Members, in particular those relating to HS 
amendments.  However, Members are still at very di fferent stages with respect to their schedules.  
Some Members currently applying the HS, and even HS2012, still have pre-UR concessions which 
are scheduled in a different nomenclature.  In these cases, and although the technical work 
undertaken in the context of HS1996, HS2002 and HS2007 has minimized considerably the problem, Members still need to transpose the relevant concessions into the HS.  Moreover, the HS 
transposition work is still lagging behind with respect to nomenclature used in practice by 
Members, a situation which was exacerbated by th e implementation of the Fifth Amendment to the 
HS on 1 January 2012.  Finally, it would be advisable for Members to clarify the status of the renegotiations under Article XXVIII of the GATT that remain outstanding or that lack a final report, 
and in particular for those Pre-UR cases labelled as "unclear". 
                                               
51 The number of renegotiations is calculated based on all documents circulated under the G/SECRET 
document symbol, plus document Secret/347, and renegotiations of schedules in connection with the HS transposition from Sri Lanka (G/S ECRET/HS/11) and the Dominican Republic (G/L/4 and G/C/M/3). 
52 The 19 GATT renegotiations that were initiate d during the period 1981-1994 and which are not 
reflected in the table are the following:  EEC-9 (SECRET/270, SECRET/286, SECRET/296, SECRET/310, 
SECRET/311, SECRET/312, SECRET/317 and SECRET/ 325), Austria (SECRET/291 and SECRET/323), Finland 
(SECRET/320 and SECRET/321), Portugal (SECRET/300), Spain (SECRET/308), and Sweden (SECRET/278, SECRET/299, SECRET/322, SECRET/327 and SECRET/331).  
  G/MA/W/23/Rev.10  
 
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SITUATION OF SCHEDULES OF CONCESSIONS IN GOODS 
Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
1 Albania /a CXLVI 
(146) None PA (08.09.2000)  
(WT/Let/347 + 
WT/Let/353 + 
WT/Let/358) Accession schedule in HS96. 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/229 + G/MA/TAR/RS/229/Add.1) and certified (WT/Let/822). The General Council 
waived, subject to conditions, the binding commitments on a list of tariff items (WT/L/610).  Reports from Albania on this decision were circulated in WT/L/698 and WT/L/698/Add.1.  
2 Angola /a CXXIX 
(129) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/156 + G/MA/TAR/RS/156/Corr.1) and certified (WT/Let/686).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/230) and certified (WT/Let/764).  Pursuant to the revised HS2007 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/324) and certified (WT/Let/922)   
3 Antigua and 
Barbuda /b XCVII 
(97) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was    
  G/MA/W/23/Rev.10  
 
- 9 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
circulated (G/MA/TAR/RS/157 + 
G/MA/TAR/RS/157/Corr.1) and 
certified (WT/Let/687).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/231) and certified (WT/Let/767).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/325) and certified (WT/Let/923). 
4 Argentina /a LXIV 
(64) Schedule 
annexed 
(WT/Let/66) to the Geneva (1995) Protocol  
 MP Submitted a schedule in loose-
leaf format including HS96 
changes (G/SECRET/HS96/30 + G/SECRET/HS96/30/Corr.1 + G/SECRET/HS96/30/Add.1)   Reservations
ii  were withdrawn 
and changes were certified (WT/Let/763).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/ARG/1); presently under waiver (WT/L/873).  Presently under waiver for the introduction of HS2007 changes (WT/L/874). G/MA/TAR/RS/52 
(other) was certified 
(WT/Let/292).  
5 Armenia /a CLV 
(155) None PA (05.02.2003)  
(WT/Let/434 + 
WT/Let/436) Accession schedule in HS96. 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated    
  G/MA/W/23/Rev.10  
 
- 10 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/127) and certified 
(WT/Let/598). 
 Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/337) 
6 Australia /a I 
(1) Schedule 
annexed (L/6222/Add.5) to the Second Geneva (1987) Protocol.  HS92 changes were certified 
(Let/1793). 
 MP Submitted a list of tariff items 
affected by HS96 changes (G/SECRET/HS96/19 + G/SECRET/HS96/19/Corr.1   + G/SECRET/HS96/19/Corr.2   + G/SECRET/HS96/19/Add.1) and certified (WT/Let/880).  Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/AUS/1 + G/SECRET/HS02/AUS/1/ Rev.1). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/154) and certified (WT/Let/881).    Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/SP/1 (other) and 
G/SP/8 (other)  were 
approved with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being. These have now been certified 
(WT/Let/528)
iii. 
 G/RS/3 (other)  was 
included in a Procès-
Verbal of Rectification 
(Let/1954).  G/MA/TAR/RS/31 (ITA)  
was certified (WT/Let/248).  G/MA/TAR/RS/41  
(concessions)  has not 
been certified.  G/MA/TAR/RS/85 (consolidated loose-
leaf) has not been 
certified upon request of Australia.  GATT (1981-1994) 
 
SECRET/279 + SECRET/279/Add.1 with transposition into CCCN nomenclature were concluded ( bilateral 
reports  in 
SECRET/279/Add.2  + 
SECRET/279/Add.3  + 
SECRET/279/Add.4  +  SECRET/279/Add.5  + SECRET/279/Add.6  + SECRET/279/Add.7  + SECRET/279/Add.8  + SECRET/279/Add.9  + SECRET/279/Add.10  + SECRET/279/Add.11  + SECRET/279/Add.12  + SECRET/279/Add.13  + SECRET/279/Add.14  + SECRET/279/Add.15).  SECRET/285 + SECRET/285/Add.1 and SECRET/285/Add.2 (unclear ). 
 SECRET/302 ( final report  
in SECRET/302/Add.2).   
  G/MA/W/23/Rev.10  
 
- 11 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
SECRET/309 + 
SECRET/309/Corr.1 + 
SECRET/309/Rev.1 (unclear ). 
SECRET/324 ( final report  
in SECRET/324/Add.6).  SECRET/326 ( final report  
in SECRET/326/Add.2).  SECRET/337 ( final report  
in SECRET/337/Add.1). 
7 Bahrain, 
Kingdom of /a XCVIII  
(98) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was 
circulated (G/MA/TAR/RS/158 + 
G/MA/TAR/RS/158/Corr.1) and certified (WT/Let/688).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/232) and certified (WT/Let/768).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/305) and certified (WT/Let/895) G/MA/TAR/RS/96 (ITA)  
was certified (WT/Let/488).  
8 Bangladesh /a LXX 
(70) Schedule 
established in its Protocol of Accession to GATT (07.11.1972). Renegotiation of MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/159 + G/MA/TAR/RS/159/Corr.1). A revised Schedule was 
verified in 1994 with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.
  It has now been   
  G/MA/W/23/Rev.10  
 
- 12 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
pre-UR schedule 
in connection 
with the implementation of the HS concluded.  Documentation was circulated in SECRET/HS/29 but has not been certified due to reservations.
ii certified (WT/Let/524)iii. 
9 Barbados /b XCIX 
(99) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of 
tariff items affected was circulated (G/MA/TAR/RS/217 + G/MA/TAR/RS/217/Corr.1 + G/MA/TAR/RS/217/Corr.2 + G/MA/TAR/RS/217/Add.1) and certified (WT/Let/761). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/233 + G/MA/TAR/RS/233/Corr.1) and certified (WT/Let/765).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/338)   
10 Belize /b C  
(100) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was G/SP/7 (ODCs) was 
approved with the intention to incorporate in a Supplementary   
  G/MA/W/23/Rev.10  
 
- 13 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
circulated (G/MA/TAR/RS/160 + 
G/MA/TAR/RS/160/Corr.1) and 
certified (WT/Let/689).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/234) and certified (WT/Let/766).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/307) and certified (WT/Let/897) Marrakesh Protocol 
which did not come into 
being.  It has now been certified (WT/Let/531)
iii. 
11 Benin /a XLVIII  
(48) Schedule 
established in 
Second Certification of Rectifications and Modifications (1964).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/161 + G/MA/TAR/RS/161/Corr.1) and certified (WT/Let/694).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/235) and certified (WT/Let/769).   
12 Bolivia, 
Plurinational State of /a LXXXIV  
(84) Pre-UR schedule 
was transposed into HS and 
certified 
(WT/Let/204)
iv MP Tariff items affected by HS96 
changes were certified (WT/Let/387). 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/236 + G/MA/TAR/RS/236/Add.1+ G/MA/TAR/RS/236/Rev.1) and G/MA/TAR/RS/49 
(other) was certified 
(WT/Let/287).   
  G/MA/W/23/Rev.10  
 
- 14 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
certified (WT/Let/825). 
 
Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/339) 
13 Botswana /a CI  
(101) None 
 MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/162 + G/MA/TAR/RS/162/Corr.1) and certified (WT/Let/690).  Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/237) and certified (WT/Let/770).   
14 Brazil /a III  
(3) Schedule was 
approved and annexed (L/7463/Add.1) to the Geneva (1994) Protocol which did not enter into force.  It has now been certified (WT/Let/515)
iii. MP Tariff items affected by HS96 
changes were certified (WT/Let/468).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/BRA/1). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/299) and certified (WT/Let/875). 
 
Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes  GATT (1981-1994) 
 
SECRET/334 ( unclear ). 
 
WTO 
  G/SECRET/7 + G/SECRET/7/Add.1 are currently under way.   
  G/MA/W/23/Rev.10  
 
- 15 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/L/875). 
15 Brunei 
Darussalam /b CII  
(102) None MP Tariff items affected by HS96 
changes were certified (WT/Let/385).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/128) and certified (WT/Let/599).   
16 Bulgaria /a CXXXIX  
(139) None PA (01.12.1996)  
(WT/Let/113 + 
WT/Let/117 + 
WT/Let/132) Accession schedule in HS92. 
Tariff items affected by HS96 changes were certified (WT/Let/379 + WT/Let/379/Corr.1). Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/BGR/1). G/MA/TAR/RS/76 + 
G/MA/TAR/RS/76/Add.1 (ITA) was certified 
(WT/Let/414).  G/MA/TAR/RS/87 (other) was certified 
(WT/Let/443). WTO 
 
G/SECRET/13 is currently under way.  This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-27
x. 
17 Burkina Faso 
/a XLVI  
(46) Schedule 
established in Second Certification of 
Rectifications 
and Modifications (1964).  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was 
circulated  
(G/MA/TAR/RS/163 + G/MA/TAR/RS/163/Corr.1) and certified (WT/Let/691).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/238) and certified (WT/Let/771).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated    
  G/MA/W/23/Rev.10  
 
- 16 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/340) 
 
18 Burundi /b LV  
(55) Schedule 
established in Third Certification of Rectifications and Modifications (1967).  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/164 + G/MA/TAR/RS/164/Corr.1) and certified (WT/Let/695).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/239) and certified (WT/Let/772).   
19 Cambodia /a CLVI 
(156) None PA (13.10.2004)  
(WT/Let/450 + 
WT/Let/480) Accession schedule in HS96. 
  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/119) and certified (WT/Let/587).   
20 Cameroon /a CIII  
(103) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/165 + G/MA/TAR/RS/165/Corr.1) and certified (WT/Let/696).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/240) and certified (WT/Let/773).  Pursuant to the revised HS2007 Information on ODCs 
submitted in April 1995 
was verified (See G/C/M/3+ G/C/M/3/Corr.1) with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.  It was certified instead (WT/Let/527)
iii.   
  G/MA/W/23/Rev.10  
 
- 17 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/314) and certified (WT/Let/904) 
21 Canada /a V  
(5) Schedule 
annexed (L/6222/Add.7) to the Second Geneva (1987) Protocol.  MP Tariff items affected by HS96 
changes were certified (WT/Let/329).
 
 Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/CAN/1 + G/SECRET/HS02/CAN/1/ Rev.1 + G/SECRET/HS02/CAN/3).  Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/123) and certified (WT/Let/591).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/335) and certified (WT/Let/938).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/RS/24 (other)  was 
included in a Procès-
Verbal of Rectification 
(WT/Let/16).  G/RS/25 (Pharma) was 
included in a Procès-
Verbal of Rectification 
(WT/Let/8).  French version of UR Schedule was verified 
with the intention to 
incorporate in a Supplementary Marrakesh Protocol which did not come into being.
   It has now been 
certified (WT/Let/536) iii. 
 G/MA/TAR/RS/13 + G/MA/TAR/RS/13/Add.1 (Pharma) were certified 
(WT/Let/270 and WT/Let/272, respectively).  G/MA/TAR/RS/19 (ITA)  
was certified (WT/Let/158).  G/MA/TAR/RS/59 (Pharma) was certified 
(WT/Let/316). GATT (1981-1994) 
 
SECRET/276 ( unclear ). 
 SECRET/298 ( unclear ). 
 SECRET/305 + SECRET/305/Corr.1 (unclear ). 
 SECRET/307 ( unclear ). 
 
SECRET/316 + 
SECRET/316/Corr.1 (unclear ). 
 
  
WTO 
 
G/SECRET/1 invoked rights under GATT Art. XXVIII:3; but was later withdrawn (G/SECRET/1/Add.2).  G/SECRET/10 was concluded ( final report  in 
G/SECRET/10/Add.2).  G/SECRET/29 + G/SECRET/29/Corr.1 was concluded  (final report in 
G/SECRET/29/Add.1).  
  G/MA/W/23/Rev.10  
 
- 18 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
G/MA/TAR/RS/97 
circulated the results of 
G/SECRET/10 and was certified (WT/Let/487).  G/MA/TAR/RS/277 circulated the results of   G/SECRET/29 and was certified (WT/Let/819). 
22 Cape Verde /a CLXI 
(161) None PA (23.07.2008)  
(WT/Let/624 + 
WT/Let/629) Accession schedule in HS2007. Waiver on the 
implementation period. See Decision of the GC of 28 July 2009 (WT/L/768).  
23 Central African 
Republic /a CIV  
(104) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/166) and certified (WT/Let/702).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/241) and certified (WT/Let/774).   
24 Chad /a CV  
(105) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/167 + G/MA/TAR/RS/167/Corr.1) and certified (WT/Let/697).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/242) and certified    
  G/MA/W/23/Rev.10  
 
- 19 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/Let/775). 
 
Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/326) and certified (WT/Let/924). 
25 Chile /a VII  
(7) Schedule 
annexed (L/7195/Add.5) to the Geneva (1993) Protocol.  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/168 + G/MA/TAR/RS/168/Corr.1) and certified (WT/Let/692).  Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/117 + G/MA/TAR/RS/117/Corr.1) and certified (WT/Let/583).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/320 and G/MA/TAR/RS/320/Corr.1) and certified (WT/Let/911). G/MA/TAR/RS/82 
circulated results of G/SECRET/12 and was certified (WT/Let/415). WTO 
 
G/SECRET/12 was concluded ( final report  in 
G/SECRET/12/Add.1).  
26 China /a CLII 
(152)  PA (11.12.2001)  
(WT/Let/408 + 
WT/Let/417) Accession schedule in HS96. 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CHN/1); presently under waiver (WT/L/873).  Presently under waiver for the introduction of HS2007 changes    
  G/MA/W/23/Rev.10  
 
- 20 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/L/874). 
 
Presently under waiver for the introduction of HS2012 changes (WT/L/875). 
27 Colombia /a LXXVI 
(76) Schedule 
annexed (L/7195/Add.4) to the Geneva (1993) Protocol. MP Tariff items affected by HS96 
changes were certified (WT/Let/267).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/108) and certified (WT/Let/565). G/MA/TAR/RS/51 
(other) was certified 
(WT/Let/351).  G/MA/TAR/RS/295 (ITA) was certified 
(WT/Let/863).  
28 Congo /a CVI  
(106) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/169) and certified (WT/Let/699).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/243) and certified (WT/Let/776).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/315) and certified 
(WT/Let/910).   
29 Costa Rica /a LXXXV  
(85) Schedule was 
approved and annexed (L/7463/Add.5) to the Geneva (1994) Protocol MP Tariff items affected by HS96 
changes were certified (WT/Let/397).  Submitted a list of tariff items affected by HS2002 changes G/MA/TAR/RS/28 (ITA)  
was certified (WT/Let/196).  G/MA/TAR/RS/92 + G/MA/TAR/RS/92/Corr.1   
  G/MA/W/23/Rev.10  
 
- 21 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
which did not 
enter into force.  
It has now been certified (WT/Let/519)
iii (G/SECRET/HS02/CRI/1). 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/153), but subsequently withdrawn (G/MA/TAR/RS/153/Rev.1).  A revised version was circulated (G/MA/TAR/RS/153/Rev.2 and certified (WT/Let/757 + WT/Let/757/Corr.1).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). (ITA)  was certified 
(WT/Let/462). 
30 Côte d'Ivoire 
/a LII  
(52) Schedule 
established in Third Certification of Rectifications and Modifications (1967).  
Additional 
concessions 
given in the 
Protocol 
Supplementary 
to the Geneva 
1979 Protocol. MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/171 + Corr.1) and certified (WT/Let/693).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/245) and certified (WT/Let/778).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/342)  Information on ODCs 
submitted in April 1995 was verified (See G/C/M/3 + G/C/M/3/Corr.1) with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.
   It has now been 
certified (WT/Let/526)iii.   
  G/MA/W/23/Rev.10  
 
- 22 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
31 Croatia /a CXLVII  
(147) None PA (30.11.2000)  
(WT/Let/348 + 
WT/Let/359 + 
WT/Let/360) Accession schedule in HS96. 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/HRV/1); presently under waiver (WT/L/873).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  WTO 
 
G/SECRET/24 is currently under way.  This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EU-28.
xi  
 
32 Cuba /a IX  
(9) Schedule 
annexed (L/7195/Add.1) to the Geneva (1993) Protocol. MP Tariff items affected by HS96 
changes were certified (WT/Let/192 + WT/Let/192/Corr.1)  
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/226 + G/MA/TAR/RS/226/Add.1) and certified (WT/Let/803). G/RS/9 (other)  was 
included in a Procès-
Verbal of Rectification 
(Let/1954).  
33 Cyprus /a CVII (107) 
 None MP  G/SP/6 (ODCs) was 
approved with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.
  It has now been 
certified (WT/Let/532)iii. 
 
G/MA/TAR/RS/73 ( ITA) 
was certified (WT/Let/377). WTO 
 
This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-25
ix. 
34 Czech 
Republic /a XCII (92) Protocol of 
Accession to GATT (19.02.1993). MP Tariff items affected by HS96 
changes were certified (WT/Let/372).  G/RS/20 (other)  was 
included in a Procès-
Verbal of Rectification 
(WT/Let/8). WTO 
 
This Schedule was withdrawn in the context  
  G/MA/W/23/Rev.10  
 
- 23 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CZE/1).  
G/MA/TAR/RS/40 (ITA)  
was certified (WT/Let/256).  G/MA/TAR/RS/69 (Pharma ) was certified 
(WT/Let/383). of GATT Article XXIV:6 
procedures for the 
enlargement to EC-25
ix.  
35 Democratic 
Republic of Congo/a LXVIII  
(68) Schedule was 
renegotiated during the UR.  
All previous 
concessions 
were replaced 
by the UR 
schedule.  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/170) and certified (WT/Let/700).  Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/244) and certified WT/Let/777).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/341)   
36 Djibouti /b CXXXVII  
(137) Inherited 
concessions specified in Section D of Schedule XI – France when 
succeeding to 
the GATT in 1994. MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/172) and certified (WT/Let/701). 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/247) and certified (WT/Let/780).     
  G/MA/W/23/Rev.10  
 
- 24 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2007 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/308) and certified (WT/Let/898). 
37 Dominica /b CVIII  
(108) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/173 + G/MA/TAR/RS/173/Corr.1) and certified (WT/Let/698).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/139) and certified 
(WT/Let/623).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/327) and certified (WT/Let/925).   
38 Dominican 
Republic /a XXIII  
(23) Following the 
withdrawal of a waiver request, the Pre-UR schedule
v was 
transposed (G/SECRET/ 
HS/10 +       
G/SECRET/HS/10/Corr.1) and certified (WT/Let/317). MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/218 + G/MA/TAR/RS/218/Corr.1) and certified (WT/Let/749). 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/219) and certified (WT/Let/751).  G/SP/3 (ODCs) was 
approved with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being
vi. 
 
G/RS/26 (other) 
(reservations ii were 
raised).  Following consultations a new notification was submitted Requested a waiver for the 
renegotiation and transposition of its pre-UR Schedule into the HS (G/L/4).  Following consultations, the request was withdrawn (See 
G/C/M/3). 
  
  G/MA/W/23/Rev.10  
 
- 25 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). (G/MA/TAR/RS/54) and 
certified (WT/Let/293). 
 G/MA/TAR/RS/107 (ITA)  was certified 
(WT/Let/557). 
39 Ecuador /a CXXXIII  
(133) None PA (21.01.1996)  
(WT/Let/32 + 
WT/Let/34 + 
WT/Let/53) Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/321 and G/MA/TAR/RS/321/Add.1) and certified (WT/Let/937)  Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/302) and certified (WT/Let/889)   
40 Egypt /a LXIII  
(63) Schedule was 
renegotiated during the UR.  All previous concessions were replaced by the UR Schedule. MP Schedule in loose-leaf format, 
including HS96 changes, was certified (WT/Let/542).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/248) and certified (WT/Let/781). G/MA/TAR/RS/50 + 
G/MA/TAR/RS/50/Rev.1 + G/MA/TAR/RS/50/Rev.1/ Corr.1 G/MA/TAR/RS/50/Rev.1/Add.1 (loose leaf) was 
certified (WT/Let/542).  G/MA/TAR/RS/95 (ITA) 
was certified 
(WT/Let/459). GATT (1981-1994) 
 
SECRET/345 was concluded  
41 El Salvador /b LXXXVII  
(87) Schedule 
contained in its Protocol of Accession to GATT (13.12.1990). MP Schedule in loose-leaf format 
including HS96 changes, was certified (WT/Let/467).  Submitted a list of tariff items affected by HS2002 changes G/MA/TAR/RS/14 
(other) was certified 
(WT/Let/320).  G/MA/TAR/RS/45 + G/MA/TAR/RS/45/Add.1 WTO 
 
G/SECRET/27 ( final 
report  in 
G/SECRET/27/Add.1).   
  G/MA/W/23/Rev.10  
 
- 26 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
 
Transposed into 
HS (G/SECRET/HS/1 + G/SECRET/HS/ 1/Corr.1 + G/SECRET/HS/ 1/Add.1), but was not yet certified due to reservations
ii.   
Was under  waiver until 30 June 1995. (G/SECRET/HS02/SLV/1). 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/227 + G/MA/TAR/RS/227/Corr.1) and certified (WT/Let/760).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). + 
G/MA/TAR/RS/45/Add.2 
(ITA) (awaiting 
domestic approval).  G/MA/TAR/RS/124 + G/MA/TAR/RS/124/Rev.1 circulated the results of G/SECRET/27 and was certified (WT/Let/595).  G/MA/TAR/RS/138 circulated the results of G/SECRET/28 and was certified (WT/Let/613). G/SECRET/28 ( final 
report  in 
G/SECRET/28/Add.1+ G/SECRET/28/Add.1/ Corr.1). 
42 Estonia /a CXLIV  
(144) 
 None PA (13.11.1999)  
(WT/Let/300 + 
WT/Let/311 + 
WT/Let/313) Accession schedule in HS96. 
 Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/EST/1).  WTO 
This Schedule was 
withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-25
ix. 
43 European 
Unionvii viii ix  x 
xi /a CXL  
(140) EC – 12 
Schedule was annexed (L/6292/Add.1) to the Third Geneva (1987) Protocol.   HS92 changes 
were certified 
(Let/1793).  MP 
(EC–12) EC-12 
 
Submitted a list of tariff items affected by HS96 changes (G/SECRET/HS96/3). 
    
 
      EC-12 
 
G/SP/2 (other) was 
approved with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being. It has now been 
certified (WT/Let/529)
 iii. 
 G/MA/TAR/RS/6 (other) 
was certified (WT/Let/101).   EC-12 
 
GATT (1981-1994) 
SECRET/333 was later withdrawn.  SECRET/336 + SECRET/336/Add.1 renegotiation initiated 
after a panel proceeding 
(DS28/2).  A bilateral agreement was reached with one contracting party  (unclear).  
   
  G/MA/W/23/Rev.10  
 
- 27 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
EC-15 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/EEC/1); presently under waiver (WT/L/873).  
EU - 25 
 A consolidated schedule n HS2002 was circulated in G/MA/TAR/RS/357.   
EU-27 
 Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). 
 EC-15 
 
G/MA/TAR/RS/16 (ITA)   
was certified (WT/Let/156). G/MA/TAR/RS/30 (distilled spirits) was 
certified (WT/Let/178).  G/MA/TAR/RS/47 (ITA)  
was  certified (WT/Let/261).  G/L/65/Rev.1/Add.4 (Pharma ) was certified 
as part of Schedule CXL for the EC-15 (WT/Let/666).  G/MA/TAR/RS/74 ( ITA) 
was certified (WT/Let/667).   
G/MA/TAR/RS/80 
circulated results of G/SECRET/11 was certified (WT/Let/668).  G/MA/TAR/RS/90 circulated results of G/SECRET/15 was certified (WT/Let/669).   G/MA/TAR/RS/297 circulated results of G/SECRET/22
xiii, was 
certified (WT/Let/868).  SECRET/343 resulted in a 
framework agreement on 
bananas that was later included in the Marrakesh Protocol.
xii   
 
WTO 
 
EC-15 
 
SECRET/347 was initially related to Schedule LXXX for the EC-12, but was later continued by the EC-15 after enlargement  
(bilateral report  in 
SECRET/347/Add.1).  G/L/65 + G/L/65/Rev.1 + G/L/65/Rev.1/Add.1 + G/L/65/Rev.1/Add.2 + G/L/65/Rev.1/Add.2/ Corr.1 + G/L/65/Rev.1/Add.3 + 
G/L/65/Rev.1/Add.4 and 
G/L/65/Rev.1/Add.5 circulated schedule CXL for the EC-15, it was certified (WT/Let/666).  G/SECRET/11 was concluded ( final report  in 
G/SECRET/11/Add.1).  G/SECRET/15 was concluded; two bilateral reports were circulated in G/SECRET/15/Add.1).   
  G/MA/W/23/Rev.10  
 
- 28 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
EU - 25 
A consolidated schedule 
n HS2002 was circulated in G/MA/TAR/RS/357. G/SECRET/18 was 
concluded ( final report  in 
G/SECRET/18/Add.3).  G/SECRET/22 + G/SECRET/22/Add.1 relate to special procedures included in Annex to  WT/MIN (01)/15. Agreement reached under the Geneva Agreement on Trade in Bananas. 
xiii 
 
EU-25 
 Schedule CXL was withdrawn in G/SECRET/20 + G/SECRET/20/Add.1 in the context of GATT Article XXIV:6 procedures for the enlargement to EC-25. Bilateral reports were 
circulated in 
G/SECRET/20/Add.8
ix xiii 
 
G/SECRET/25 was concluded ( final report  in 
G/SECRET/25/Add.1). 
 
EU-27 
 G/SECRET/26 + G/SECRET/26/Corr.1 + G/SECRET/26/Rev.1 initiated GATT Article XXIV:6 procedures for the enlargement to  
EU-27 .
x xiii  Bilateral  
  G/MA/W/23/Rev.10  
 
- 29 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
reports  were circulated in 
G/SECRET/26/Add.1 
 G/SECRET/30 was concluded ( final report  in 
G/SECRET/30/Add.1). G/SECRET/32 was concluded ( final report  in 
G/SECRET/32/Add.1). 
 
EU-28 
 G/SECRET/35 initiated GATT Article XXIV:6 procedures for the enlargement to  EU-28.
xi 
44 Fiji /a CIX  
(109) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/174) and certified (WT/Let/703).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/134) and certified (WT/Let/605).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/343)   
45 Gabon /a XLVII  
(47) Gabon did not 
recognize existing schedule when succeeding to MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/175) Information on ODCs 
submitted in April 1995 was verified (See G/C/M/3 + G/C/M/3/Corr.1) with G/SECRET/36 initiated 
GATT Article XXVIII:4 procedures.  See also G/SECRET/36/Add.1.  
  G/MA/W/23/Rev.10  
 
- 30 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
GATT in 1963 
(BISD 12S/75). and certified (WT/Let/704). 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/249) and certified (WT/Let/782).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/328) and certified (WT/Let/926) the intention to 
incorporate in a 
Supplementary Marrakesh Protocol which did not come into being.  It has now been certified (WT/Let/521).
iii 
46 The Gambia /b CX  
(110) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/176) and certified (WT/Let/705).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/250) and certified (WT/Let/783).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/316) and certified (WT/Let/905).   
47 Georgia /a CXLV  
(145) None PA (14.06.2000)  
(WT/Let/312+ 
WT/Let/314 + WT/Let/319 + WT/Let/327 + 
WT/Let/341) Accession schedule in HS96 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/129) and certified (WT/Let/600).    
  G/MA/W/23/Rev.10  
 
- 31 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
48 Ghana /a CXI  
(111) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/177) and certified (WT/Let/706).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/251) and certified (WT/Let/784).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/317) and certified (WT/Let/906).   
49 Grenada /b CXXVII  
(127) None PA /c 
(22.02.1996) 
(WT/Let/59 + 
WT/Let/61) 
 Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/178) and certified (WT/Let/707).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/252) and certified (WT/Let/785).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/329) and certified (WT/Let/927).   G/MA/TAR/RS/91 which 
circulated the results of G/SECRET/16 was certified (WT/Let/445).  WTO 
 
G/SECRET/14 sought authorization from CTG to enter into Art. XXVIII negotiations, but was withdrawn and replaced by G/SECRET/16 + G/SECRET/16/Corr.1 + G/SECRET/16/Add.1.     Grenada informed in G/SECRET/16/Add.2 that these negotiations were concluded.  
  G/MA/W/23/Rev.10  
 
- 32 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
50 Guatemala /b LXXXVIII  
(88) Schedule 
established in 
its Protocol of Accession to GATT (28.02.1991) and  transposed into HS. Certified (WT/Let/271).
xiv MP Schedule in loose-leaf format, 
including HS96 changes, was 
certified (WT/Let/489).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/216 + G/MA/TAR/RS/216/Corr.1) and certified (WT/Let/748).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/344)  Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/MA/TAR/RS/105 
(ITA) was certified 
(WT/Let/544).  G/MA/TAR/RS/292 (other ) was certified 
WT/Let/847.  
51 Guinea /a CXXXVI  
(136) Inherited 
concessions specified in Section C of Schedule XI-France when succeeding to GATT in 1994 (L/7606).  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/179) and certified (WT/Let/708).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/253) and certified (WT/Let/786).  Pursuant to the revised HS2007 procedures, a list of tariff items    
  G/MA/W/23/Rev.10  
 
- 33 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/345) 
52 Guinea Bissau  
/a CXXX  
(130) 
 None  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/180) and certified (WT/Let/709).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/254) and certified (WT/Let/787).  Pursuant to the revised HS2007 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/309) and certified (WT/Let/899)   
53 Guyana /b CXII  
(112) 
 None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/181) and certified (WT/Let/710).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/255) and certified 
(WT/Let/788). 
 Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/330) and certified (WT/Let/928).    
  G/MA/W/23/Rev.10  
 
- 34 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
54 Haiti /a XXVI 
(26) Schedule 
established in 
Annecy 1949 Protocol.  Additional concessions contained in Torquay 1951, Geneva 1956 and Geneva 1962 Protocols.        A draft consolidated schedule was submitted by Haiti (L/4794) in 1979, but was not certified.  Further concessions are found in the 
Protocol 
Supplementary to the Geneva 1979 Protocol. MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/182) and certified (WT/Let/711).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/256) and certified (WT/Let/791).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/346)    Pre-UR concessions were 
renegotiated in 1961-1962 
(Secret/147 + Secret/Add.1 + Secret/Add.2 + Secret/Add.3 + Secret/Add.4 + Secret/Add.5 + Secret/Add.6 + Secret/Add.7 + Secret/Add.8 + Secret/Add.9). 
55 Honduras /b XCV  
(95) Protocol of 
Accession to GATT (02.03.1994). MP Schedule in loose-leaf format 
including HS96 changes were certified (WT/Let/403).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/144) and certified (WT/Let/634).  G/MA/TAR/RS/101 
(ITA) was certified 
(WT/Let/511 + WT/Let/511/Corr.1).  
 G/MA/TAR/RS/104 circulated the results of G/SECRET/21 and was certified (WT/Let/540).  WTO 
 
G/SECRET/21 ( final 
report  in 
SECRET/21/Add.1).   
  G/MA/W/23/Rev.10  
 
- 35 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/874).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/347)  Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/MA/TAR/RS/323 
(ITA) was certified 
(WT/Let/921). 
56 Hong Kong, 
China /b LXXXII  
(82) Schedule 
annexed (L/6222/Add.1) to the Second 
Geneva (1987) 
Protocol. MP Tariff items affected by HS96 
changes were certified (WT/Let/76).  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/HKG/1) Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/116 + G/MA/TAR/RS/116/Corr.1) and certified (WT/Let/584).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/MA/TAR/RS/9 
(concessions) was 
certified (WT/Let/171).  
G/MA/TAR/RS/21 (ITA)  
was certified (WT/Let/160).  G/MA/TAR/RS/37 (ITA)  
was certified (WT/Let/252).   G/MA/TAR/RS/72 (concessions ) was 
certified (WT/Let/384).   
57 Hungary /a LXXI  
(71) Schedule 
annexed (L/7195/Add.2) to the Geneva (1993) Protocol. MP Tariff items affected by HS96 
changes were certified (WT/Let/264).   G/RS/19 (other)  was 
included in a Procès-
Verbal of Rectification 
(WT/Let/8).  GATT (1981-1994) 
 
SECRET/335 ( final report  
in SECRET/335/Add.1).   
  G/MA/W/23/Rev.10  
 
- 36 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/HUN/1). G/MA/TAR/RS/84 + 
G/MA/TAR/RS/84/Corr.1 
(concessions)  were 
certified (WT/Let/441). WTO 
 
G/SECRET/3 is currently under way.  This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-25.
ix   
58 Iceland /a LXII  
(62) Schedule 
annexed (L/6987/Add.3) to the Geneva (1992) Protocol. MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/477).  Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/ISL/1); 
presently under waiver (WT/L/873). G/MA/TAR/RS/22 (ITA)  
was certified (WT/Let/159).  
59 India /a XII  
(12) Schedule was 
approved and annexed (L/7463/Add.2) to the Geneva (1994) Protocol which did not enter into force. It has now been certified (WT/Let/517).
 iii MP Tariff items affected by HS96 
changes were certified (WT/Let/340).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/IND/1. Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/301) and certified (WT/Let/886). 
 
Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes G/MA/TAR/RS/24 (ITA)  
was certified (WT/Let/181).  G/MA/TAR/RS/63 + G/MA/TAR/RS/63/Add.1 + G/MA/TAR/RS/63/Corr.1 + G/MA/TAR/RS/63/Rev.1 (other)  were certified 
(WT/Let/374).  
 
G/MA/TAR/RS/66 circulated the results of G/SECRET/8, was certified (WT/Let/440).  G/MA/TAR/RS/67 + GATT (1981-1994) 
 
SECRET/342 ( final report  
in SECRET/342/Add.1).  
  
WTO 
 
G/SECRET/8 was concluded ( final report  in 
G/SECRET/8/Add.1).  
  G/MA/W/23/Rev.10  
 
- 37 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/L/875). G/MA/TAR/RS/67/Rev.1 
(textiles ) were certified 
(WT/Let/374). 
60 Indonesia /a XXI  
(21) Schedule 
annexed (L/6987/Add.1) to the Geneva (1992) Protocol. MP Tariff items affected by HS96 
changes were certified (WT/Let/318). G/MA/SP/1 + 
G/MA/SP/1/Add.1 (other) were approved 
with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.  It has now been certified (WT/Let/541).
iii 
 G/RS/21 (other) 
(reservations
ii were 
raised).  Following 
consultations, a new notification G/MA/TAR/RS/39 (other)  was submitted 
and certified (WT/Let/255).  G/MA/TAR/RS/23 (ITA)  
was certified (WT/Let/157). GATT (1981-1994) 
 
SECRET/281 was concluded ( final report  in 
SECRET/281/Add.4). 
61 Israel /a XLII  
(42) Pre-UR schedule 
was transposed into the HS (SECRET/HS/31 
+ 
SECRET/HS/31/Add.1) and certified (WT/Let/553). Subsequently, corrections to MP Tariff items affected by HS96 
changes were certified (WT/Let/554). Subsequently, corrections to the HS1996 
changes were circulated 
(G/MA/TAR/RS/322) and certified (WT/Let/932)  Presently under waiver for the introduction of HS2007 changes (WT/L/874). G/MA/TAR/RS/25 (ITA)  
was certified (WT/Let/174)  
G/MA/TAR/RS/78 
(Annex 5 AoA ) was 
certified (WT/Let/882).  G/MA/TAR/RS/322 circulated corrections to the Pre-Uruguay   
  G/MA/W/23/Rev.10  
 
- 38 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
the transposed 
schedule were 
circulated (G/MA/TAR/RS/322). Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/875). schedule (WT/Let/553), 
UR Schedule, and 
HS1996 changes (WT/Let/554). 
62 Jamaica /b LXVI  
(66) 
 Pre-UR schedule 
was transposed into HS and certified (WT/Let/257). MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/183) and certified (WT/Let/712).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/110) and certified 
(WT/Let/560).   
63 Japan /a XXXVIII  
(38) Schedule 
annexed (L/6112/Add.1) to the First Geneva (1987) Protocol.  HS92 changes circulated in SECRET/C/HS/7 and approved (See TAR/M/35). MP Tariff items affected by HS96 
changes were certified (WT/Let/67+ WT/Let/94)  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/JAP/1 +   G/SECRET/HS02/JAP/1/ Corr.1+ G/SECRET/HS02/JAP/1/ Corr.2). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/145) and certified 
(WT/Let/644 + 
WT/Let/644/Corr.1 + WT/Let/820). 
 G/RS/6 (other)  was 
included in a Procès-
Verbal of Rectification 
(Let/1953).  G/RS/7 (Pharma)  was 
included in a Procès-
Verbal of Rectification 
(Let/1953).  G/MA/TAR/RS/10 + G/MA/TAR/RS/10/Corr.1 (Pharma) were certified 
(WT/Let/138 + 
WT/Let/145). 
 G/MA/TAR/RS/12 + G/MA/TAR/RS/12/Corr.1 (ITA) were certified 
(WT/Let/138 + WT/Let/145). GATT (1981-1994) 
SECRET/319 was 
concluded ( final report  in 
SECRET/319/Add.3).  SECRET/328 was concluded ( final report in 
SECRET/328/Add.2).   
  G/MA/W/23/Rev.10  
 
- 39 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
G/MA/TAR/RS/55 + 
G/MA/TAR/RS/55/Corr.1 
+ G/MA/TAR/RS/55/Corr.2  (Pharma)  were 
certified (WT/Let/322 + WT/Let/ 343).  G/MA/TAR/RS/57 (Annex 5 AoA)  was 
certified (WT/Let/362 + WT/Let/412).  G/MA/TAR/RS/114 (Pharma)  was certified 
(WT/Let/568). It was subsequently replaced by G/MA/TAR/RS/136 and certified (WT/Let/610 + WT/Let/625) G/MA/TAR/RS/291 + G/MA/TAR/RS/291/Corr.1 (Pharma)  were 
certified (WT/Let/835 + 
WT/Let/864). 
64 Jordan /a CXLVIII 
(148) 
 None PA (11.04.2000)  
(WT/Let/323 + 
WT/Let/333 + 
WT/Let/335) Accession schedule in HS96. 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/115 + G/MA/TAR/RS/115/Corr.1) and certified (WT/Let/586).   
65 Kenya /a CXIII 
(113) None MP 
 Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/184)    
  G/MA/W/23/Rev.10  
 
- 40 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
and certified (WT/Let/713). 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/257) and certified (WT/Let/789). 
66 Korea, 
Republic of /a LX  
(60) Schedule 
annexed (L/6222/Add.6) to the Second Geneva (1987) Protocol.  HS92 changes were certified 
(Let/1793). MP Tariff items affected by HS96 
changes were certified (WT/Let/339).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/KOR/1) Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/220 + G/MA/TAR/RS/220/Add.1 + G/MA/TAR/RS/220/Add.2) and certified (WT/Let/804) Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/MA/TAR/RS/33 (ITA)  
was certified (WT/Let/249).  G/MA/TAR/RS/56 + G/MA/TAR/RS/56/Corr. 1 (other) were certified 
(WT/Let/302).  
G/MA/TAR/RS/71 ( ITA) 
was certified (WT/Let/376  + WT/Let/392).  G/MA/TAR/RS/98 (Annex 5 AoA) was 
certified  (WT/Let/492 + 
WT/Let/504).  G/MA/TAR/RS/126 (other) was certified 
(WT/LET/596).  
67 Kuwait, the 
State of /a CXIV  
(114) None  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of 
tariff items affected was circulated (G/MA/TAR/RS/185) and certified (WT/Let/714).  Pursuant to the revised HS2002 procedures, a list of tariff items G/MA/TAR/RS/222 (ITA) 
was certified 
(WT/Let/752). 
   
  G/MA/W/23/Rev.10  
 
- 41 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/140) and certified 
(WT/Let/627).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/306) and certified (WT/Let/896). 
68 Kyrgyz 
Republic /a CXLII 
(142) None PA (20.12.1998)  
(WT/Let/245+ 
WT/Let/262 + 
WT/Let/296) Accession schedule in HS96. 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/133) and certified (WT/Let/604).   
69 Lao People's 
Democratic Republic b/ CLXVII 
(167) None PA (02.02.2013) 
(WT/Let/869 + 
WT/Let/872 + 
WT/Let/876) Accession schedule in HS2002.   
70 Latvia /a CXLIII 
(143) None PA (10.02.1999)  
(WT/Let/246 + 
WT/Let/281 + 
WT/Let/298) Accession schedule in HS96. 
 Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/LVA/1). G/MA/TAR/RS/58 +  
G/MA/TAR/RS/58/Corr.1 (revised accession schedule) were certified 
(WT/Let/321). WTO 
This Schedule was 
withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-25.
ix   
71 Lesotho /a CXV  
(115) None MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of 
tariff items affected was circulated (G/MA/TAR/RS/186) and certified (WT/Let/715).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/224) and certified (WT/Let/755).    
  G/MA/W/23/Rev.10  
 
- 42 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2007 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/318) and certified (WT/Let/907). 
72 Lithuania /a CL 
(150) None PA (31.05.2001)  
(WT/Let/364 + 
WT/Let/378 + WT/Let/380 +   
 
WT/Let/380/ 
Corr.1 + 
WT/Let/389 
WT/Let/393) Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/LTU/1).  Rectifications to the 
Protocol of Accession of Lithuania were included in a Procès-Verbal of Rectification (WT/Let/380 + WT/Let/380/Corr.1 + WT/Let/389). WTO 
This Schedule was 
withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-25.
ix   
73 Macao, China  
/b LXXXIX  
(89) Schedule 
circulated in document L/7023 was not certified.  Schedule was also considered in the framework of the UR. MP Tariff items affected by HS96 
changes were certified (WT/Let/269).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/MAC/1); Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/111) and certified (WT/Let/561). Presently under waiver for the introduction of HS2007 changes (WT/L/874). Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/MA/TAR/RS/27 (ITA)  
was certified (WT/Let/177).  G/MA/TAR/RS/35 (Pharma) was certified 
(WT/Let/251).  
 G/MA/TAR/RS/79 (Pharma) was certified 
(WT/Let/405).  
 G/MA/TAR/RS/137 (Pharma)  was certified 
(WT/Let/614).  G/MA/TAR/RS/228 (Pharma) was certified 
(WT/Let/762).   
74 Madagascar /a LI  
(51) Schedule 
established in Second Certification of Rectifications and MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/187) and certified (WT/Let/716).    
  G/MA/W/23/Rev.10  
 
- 43 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Modifications 
(1964). 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/258) and certified (WT/Let/790). 
75 Malawi /a LVIII  
(58) Pre-UR schedule 
transposed into HS and certified (WT/Let/167).  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/188) and certified (WT/Let/717).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/259) and certified 
(WT/Let/792).   
76 Malaysia /a XXXIX  
(39) Schedule 
annexed (L/7195/Add.3) to the Geneva (1993) Protocol. MP Changes to sc hedule resulting 
from the introduction of the HS96 were certified (WT/Let/498). 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/260) and certified (WT/Let/793).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  
Presently under waiver for the 
introduction of HS2012 changes (WT/L/875). G/MA/TAR/RS/29 (ITA)  
was certified (WT/Let/176).  
77 Maldives /a CXVI  
(116) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was    
  G/MA/W/23/Rev.10  
 
- 44 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
circulated (G/MA/TAR/RS/189) 
and certified (WT/Let/718). 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/261) and certified (WT/Let/794). 
78 Mali /a XCIV  
(94) Inherited 
concessions specified in Section C of Schedule XI-France when succeeding to GATT on 
11.01.1993 
(L/7166).  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/190) and certified (WT/Let/719).  Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/262) and certified (WT/Let/799).   
79 Malta /a CXVII  
(117) None MP Tariff items affected by HS96 
changes were certified (WT/Let/315). G/SP/4 (ODCs) was 
approved with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being. It has now been certified (WT/Let/533).
iii 
 G/RS/15 (other)  was 
included in a Procès-
Verbal of Rectification 
(Let/1954). G/RS/23 (ODCs and 
other)   
was certified (WT/Let/22). WTO 
This Schedule was 
withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-25.
ix    
  G/MA/W/23/Rev.10  
 
- 45 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
80 Mauritania /a L  
(50) Schedule 
established in 
Second Certification of Rectifications and Modifications (1964). MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/191) and certified (WT/Let/720). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/263) and certified (WT/Let/795).   
81 Mauritius /a CXVIII  
(118) None MP Changes to schedule resulting 
from the introduction of the HS96 were certified (WT/Let/337). 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/120) and certified (WT/Let/588).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/331) and certified (WT/Let/929) G/MA/TAR/RS/60 (ITA) 
was certified (WT/Let/334).  G/MA/TAR/RS/62 
(HS96 ) was certified 
(WT/Let/337).  
82 Mexico /a LXXVII  
(77) Schedule was 
approved and annexed (L/7463/Add.3) to the Geneva 
(1994) Protocol 
which did not enter into force.  It has now been certified (WT/Let/518).
iii MP Changes to sc hedule resulting 
from the introduction of the HS96  were certified (WT/Let/404). 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/MEX/1). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/294) and certified (WT/Let/862). G/MA/TAR/RS/7 (other) 
was certified (WT/Let/122). GATT (1981-1994) 
 
SECRET/330 ( unclear ). 
  
  G/MA/W/23/Rev.10  
 
- 46 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). 
83 Moldova, 
Republic of /a CLI 
(151) None PA (26.07.2001)  
(WT/Let/395 + 
WT/Let/399 + 
WT/Let/410) Accession schedule in HS96. 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/264) and certified (WT/Let/800). G/MA/TAR/RS/150 
circulated the results of G/SECRET/31, was certified (WT/Let/655).  WTO 
 
G/SECRET/31 + G/SECRET/3/Corr.1 were concluded ( final report  in 
G/SECRET/31/Add.1).  
84 Mongolia /a CXXXIV  
(134) None PA (29.01.1997)  
(WT/Let/100 + 
WT/Let/109 + 
WT/Let/130) 
 Accession schedule in HS96. 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/121) and certified (WT/Let/589). Rectifications to the 
Protocol of Accession of Mongolia were included in a Procès-Verbal of Rectification (WT/Let/115 + WT/Let/125).  
85 Montenegro /a CLXVI 
(166) None PA (29.04.2012) 
(WT/Let/842 + 
WT/Let/849 + 
WT/Let/857) Accession schedule in HS2007. G/MA/TAR/RS/296 ( ITA) 
was certified (WT/Let/867).  
86 Morocco /a LXXXI  
(81) Schedule 
contained in its Protocol of Accession to GATT (19.02.1987). Transposed into HS and certified (WT/Let/168) MP Schedule in loose-leaf format, 
including HS96, changes were certified (WT/Let/497).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/152) and certified (WT/Let/665).  GATT (1981-1994) 
 
L/6326 + L/6326Add.1 (unclear ). 
87 Mozambique  
/a CXIX  
(119) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was    
  G/MA/W/23/Rev.10  
 
- 47 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
circulated (G/MA/TAR/RS/192) 
and certified (WT/Let/721). 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/265) and certified (WT/Let/796).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/310) and certified (WT/Let/900). 
88 Myanmar /a IV 
(4) Sixth 
Certification of 
Changes to 
Schedules (1988). MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of 
tariff items affected was circulated (G/MA/TAR/RS/193) and certified (WT/Let/722).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/266) and certified (WT/Let/801).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/348)   
89 Namibia /a XC 
(90) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/194) and certified (WT/Let/723).     
  G/MA/W/23/Rev.10  
 
- 48 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/267) and certified (WT/Let/797). 
90 Nepal /a CLVII 
(157) None PA 
(23.04.2004) 
(WT/Let/449 + 
WT/Let/464) Accession schedule in HS2002. 
 Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/349)   
91 New Zealand 
/a XIII  
(13) Schedule 
annexed (L/6112/Add.3) to the First Geneva (1987) Protocol. MP Changes to sc hedule resulting 
from the introduction of the HS96  were certified (WT/Let/458 + 
WT/Let/458/Corr.1).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/NZL/1) pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/221) and certified (WT/Let/750).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes 
(WT/L/875). G/RS/1 (other)  was 
included in a Procès-
Verbal of Rectification 
(Let/1954).  G/MA/TAR/RS/44 (ITA) 
was certified (WT/Let/295).  G/MA/TAR/RS/53 (ITA) 
was certified (WT/Let/295). GATT (1981-1994): 
 
SECRET/275 ( unclear ). 
 SECRET/289 ( unclear ). 
 SECRET/290 ( unclear ). 
 SECRET/313 announced the intention to increase certain duty levels for a three year period.    SECRET/329 +  SECRET/329/Rev.1 (unclear ).  
92 Nicaragua  /b XXIX  
(29) Was under a 
waiver (WT/L/467) for the establishment of a new schedule MP Changes to sc hedule resulting 
from the introduction of the HS96  were certified (WT/Let/460). 
 Submitted a list of tariff items affected by HS2002 changes G/MA/TAR/RS/102 
(ITA) was certified 
(WT/Let/512).   
  G/MA/W/23/Rev.10  
 
- 49 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
based on the 
HSxv.  
Documentation was circulated in G/SECRET/HS/3 but was not certified due to reservations.
ii (G/SECRET/HS02/NIC/1) 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/147) and certified (WT/Let/642).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/350) 
93 Niger /a LIII  
(53) Schedule 
established in 
Third Certification of Rectifications and Modifications (1967).  MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/195) and certified (WT/Let/724).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/268) and certified (WT/Let/798).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/351)   
94 Nigeria /a XLIII  
(43) Schedule 
contained in Sixth Certification of Changes to Schedules MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/196) and certified (WT/Let/725).    
  G/MA/W/23/Rev.10  
 
- 50 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(1988). Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/141) and certified (WT/Let/628). 
95 Norway /a XIV  
(14) Schedule 
annexed (L/6112/Add.2) to the First Geneva (1987) Protocol.  HS92 changes were certified (Let/1793). MP Schedule in loose-leaf format, 
including HS96 changes, was certified (WT/Let/466).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/NOR/1 + G/SECRET/HS02/NOR/1/ Rev.1).   Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/225) and certified 
(WT/Let/756).  Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/RS/2 (other)  was 
included in a Procès-
Verbal of Rectification 
(Let/1954).  G/MA/TAR/RS/5 (other) 
was certified (WT/Let/479).  G/MA/TAR/RS/15 (ITA)  
was certified 
(WT/Let/153). 
 G/MA/TAR/RS/81 (Pharma)  was certified 
(WT/Let/416).  G/MA/TAR/RS/86 (Pharma)  was certified 
(WT/Let/442).  G/MA/TAR/RS/148 (Pharma) was certified 
(WT/Let/654). GATT (1981-1994) 
 
SECRET/297, some bilateral agreements were reported in document SECRET/297/Add.1 (unclear ). 
96 Oman /b CXLIX  
(149) None PA (09.11.2000)  
(WT/Let/357 + 
WT/Let/369) Accession schedule in HS96. 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/122) and certified (WT/Let/590).      
  G/MA/W/23/Rev.10  
 
- 51 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2007 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/352) 
97 Pakistan /a XV  
(15) Renegotiating 
its pre-UR schedule in connection with the implementation of the HS.
xvi MP Schedule in loose-leaf format, 
including HS96 changes, was certified (WT/Let/499).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/149) and certified (WT/Let/653).  Presently under waiver for the introduction of HS2007 changes 
(WT/L/874). 
 Presently under waiver for the introduction of HS2012 changes (WT/L/875). G/SP/10 (reservations
ii 
were raised).  As a result, a revision was circulated in G/MA/SP/2 (other)  and approved 
with the intention to incorporate in a Supplementary Protocol to the Marrakesh Agreement which did not come into being.  It has now been certified 
(WT/Let/530).
 iii 
 
G/MA/TAR/RS/61+ 
G/MA/TAR/RS/61/Corr.1 (other)  (reservations
ii 
were raised). 
 
G/MA/TAR/RS/83 
(other)   was certified (WT/Let/424). 
 
G/MA/TAR/RS/94+ G/MA/TAR/RS/94/Add.1 + G/MA/TAR/RS/94/Add.2 (concessions) were 
certified (WT/Let/502). GATT (1981-1994) 
 
SECRET/304, a bilateral agreement was reported in document SECRET/304/Add.1.  
98 Panama /a CXLI  
(141) None PA (06.09.1997)  
(WT/Let/114 + 
WT/Let/133+ 
WT/Let/161) Accession schedule in HS92. 
 Submitted a list of tariff items affected by HS96 changes and G/MA/TAR/RS/290 
(ITA) was certified 
(WT/Let/834).  G/SECRET/33 was 
concluded (final report  in 
G/SECRET/33/Add.1)  
  G/MA/W/23/Rev.10  
 
- 52 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/SECRET/HS96/48 + 
G/SECRET/HS96/48/Add.1 + 
G/SECRET/HS96/48/Rev.1 + /SECRET/HS96/48/Rev.1/ Corr.1 G/SECRET/HS96/48/Rev.1/ Corr.2 + G/SECRET/HS96/48/Rev.2) was certified (WT/Let/648).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/289) and certified (WT/Let/827). G/MA/TAR/RS/304 
circulated results of 
G/SECRET/33 and it was 
certified (WT/Let/891) 
99 Papua New 
Guinea  /a CXXXVIII  
(138) None PA (09.06.1996) 
/c 
(WT/Let/63+ 
WT/Let/84) Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/197) and certified (WT/Let/726).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/269) and certified (WT/Let/802).   
100 Paraguay  /a XCI  
(91) Protocol of 
Accession to GATT (30.06.1993). MP Complete schedule, including 
HS96 changes, was circulated (G/SECRET/HS96/29 + G/SECRET/HS96/29/Rev.1) and 
certified (WT/Let/574). 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/270) and certified (WT/Let/805).    
  G/MA/W/23/Rev.10  
 
- 53 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
101 Peru /a XXXV  
(35) Schedule was 
renegotiated 
during the UR.  All previous concessions replaced by the UR Schedule. MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/198) and certified (WT/Let/727).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/271) and certified (WT/Let/806). G/MA/TAR/RS/146 
(ITA) was certified 
(WT/Let/640).  
102 Philippines /a LXXV  
(75) Schedule 
annexed (L/6987/Add.2) to the Geneva 
(1992) Protocol. MP Schedule in loose-leaf format, 
including HS96 changes, was certified (WT/Let/402).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/874).  Part of G/RS/5 and 
G/RS/10 + G/RS/10/Add.1 (other) 
was included in a Procès-
Verbal of Rectification 
(Let/1951).  Other parts remain uncertified (reservations
ii were 
raised).  G/MA/TAR/RS/36 (ITA)  
was certified (WT/Let/303) G/MA/TAR/RS/93 circulated results of G/SECRET/9 (reservations
ii were 
raised).  G/MA/TAR/RS/99 + G/MA/TAR/RS/99/Rev.1 (Annex 5 AoA) was 
certified (WT/Let/562). WTO 
 
G/SECRET/9 was concluded ( final report  in 
G/SECRET/9/Add.3). 
103 Poland /a LXV  
(65) Schedule 
contained in Sixth MP Tariff items affected by HS96 
changes were certified (WT/Let/268). G/MA/TAR/RS/32 (ITA) 
was certified (WT/Let/381). WTO 
 
This Schedule was  
  G/MA/W/23/Rev.10  
 
- 54 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Certification of 
Changes to 
Schedules (1988). Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/POL/1). withdrawn in the context 
of GATT Article XXIV:6 
procedures for the enlargement to EC-25.
ix   
104 Qatar /a CXXXI  
(131) None PA (13.01.1996) 
/c 
(WT/Let/46 + 
WT/Let/64) Accession schedule in HS96 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/109) and certified (WT/Let/559).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/353) G/MA/TAR/RS/358 
(ITA) was circulated.  
105 Romania /a LXIX  
(69) Pre-UR schedule 
was transposed into a consolidated loose-leaf schedule in HS and certified (Let/1911) MP Tariff items affected by HS96 
changes were certified (WT/Let/265).
 
 Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/ROM/1).  G/RS/14 (other)  was 
included in a Procès-
Verbal of Rectification 
(Let/1954)  G/RS/27 (other)  was 
included in a Procès-
Verbal of Rectification 
(WT/Let/8)  G/MA/TAR/RS/46 (ITA)  
was certified (WT/Let/260). GATT (1981-1994) 
 
SECRET/339 ( final report  
in SECRET/339/Add.1)  This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-27.
x 
106 Russian 
Federation /a CLXV 
(165) None PA (22.08.2012) 
(WT/Let/840 + 
WT/Let/860) Accession schedule in HS2007. 
 Presently under waiver for the introduction of HS2012 changes (WT/L/875).   
107 Rwanda /a LVI  
(56) Schedule 
established in Third Certification of MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was    
  G/MA/W/23/Rev.10  
 
- 55 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Rectifications 
and 
Modifications (1967).  circulated (G/MA/TAR/RS/199) 
and certified (WT/Let/728). 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/135) and certified (WT/Let/612).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/319) and certified (WT/Let/908). 
108 Saint Kitts and 
Nevis  /b CXXVIII  
(128) None PA (21.02.1996) 
/c 
(WT/Let/58 + 
WT/Let/62) Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of 
tariff items affected was circulated (G/MA/TAR/RS/200) and certified (WT/Let/729).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/272) and certified (WT/Let/807).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/332) and certified (WT/Let/930).   
109 Saint Lucia  /b CXXI  
(121) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/201) and certified (WT/Let/730).    
  G/MA/W/23/Rev.10  
 
- 56 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/131) and certified (WT/Let/602).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/333) and certified (WT/Let/931). 
110 Saint Vincent 
and the Grenadines
 /b CXXII  
(122) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/202) 
and certified (WT/Let/731). 
 Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/273) and certified (WT/Let/808).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/354   
111 Samoa b/ CLXIV 
(164) None PA (10.05.2012) 
(WT/Let/841+ 
WT/Let/850 + 
WT/Let/856)  Accession schedule in HS2007.    
112 Saudi Arabia, 
Kingdom of /a CLVIII  
(158) None PA (11.12.2005) 
(WT/Let/503 
+WT/Let/510 Accession schedule in HS2002. 
  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated  
    
  G/MA/W/23/Rev.10  
 
- 57 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/MA/TAR/RS/334 and 
G/MA/TAR/RS/Rev.1). 
113 Senegal /a XLIX  
(49) Schedule 
established in Second Certification of Rectifications and Modifications (1964)  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/203) and certified (WT/Let/732).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/298) and certified (WT/Let/874). Information on ODCs 
submitted in April 1995 was verified (See G/C/M/3 + G/C/M/3/Corr.1).  Information was to be included in a Supplementary Marrakesh Protocol which did not come into being. It has now been certified (WT/Let/525).
iii GATT (1981-1994) 
 
SECRET/341 was carried over to WTO.  The bilateral reports  can be 
found in G/SECRET/6 + G/SECRET/6/Add.1 + G/SECRET/6/Add.2 + G/SECRET/6/Add.3. 
114 Sierra Leone  
/b CXX  
(120) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/204) and certified (WT/Let/733).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/275) and certified (WT/Let/809).   
115 Singapore /a LXXIII  
(73) Schedule 
annexed (L/6466/Add.2) to the HS Geneva (1989) Protocol. MP 
Tariff items affected by HS96 
changes were certified 
(WT/Let/263). 
 
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/SGP/1) Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/132) and certified (WT/Let/603). G/MA/TAR/RS/20 (ITA)   
was certified (WT/Let/175).  G/MA/TAR/RS/65 (other ) was certified 
(WT/Let/350).  G/MA/TAR/RS/103 ( ITA) 
was certified (WT/Let/539).   
  G/MA/W/23/Rev.10  
 
- 58 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/874).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/355)  Presently under waiver for the introduction of HS2012 changes (WT/L/875). 
116 Slovak 
Republic /a XCIII  
(93) Protocol of 
Accession to GATT (19.02.1993). MP Tariff items affected by HS96 
changes were certified (WT/Let/373).  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/SVK/1). G/MA/TAR/RS/42 (ITA)   
 
was certified 
(WT/Let/258).  
G/MA/TAR/RS/70 
(Pharma ) was certified 
(WT/Let/382). WTO 
This Schedule was 
withdrawn in the context of GATT Article XXIV:6 
procedures for the 
enlargement to EC-25.
ix   
117 Slovenia /a XCVI  
(96) Protocol of 
Accession to GATT (12.09.1994). MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/344, later replaced by WT/Let/352).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/SVN/1). G/MA/TAR/RS/75 ( ITA) 
was certified (WT/L/406).  WTO 
This Schedule was 
withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EC-25.
ix   
118 Solomon 
Islands /b CXXXV  
(135) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/205) and certified (WT/Let/734).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/276) and certified    
  G/MA/W/23/Rev.10  
 
- 59 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/Let/810). 
 
Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/356) 
119 South Africa 
/a XVIII  
(18) Schedule was 
renegotiated during the Uruguay Round.  All previous concessions were replaced by the UR schedule. MP Submitted preliminary 
information (G/SECRET/HS96/15) Reservations
ii  were raised on the 
HS96 preliminary documentation. Pursuant to the HS96 special procedures in WT/L/756, schedule is being transposed.   Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/125) and certified (WT/Let/597).  Tariff rate quotas and agricultural commitments limiting subsidization were subsequently circulated (G/MA/TAR/RS/155) and certified (WT/Let/681). G/RS/18 (other)  was 
included in a Procès-
Verbal of Rectification 
(WT/Let/8).   G/MA/TAR/RS/2 (other) 
was certified (WT/Let/65). GATT (1981-1994) 
 
SECRET/262 circulated the results of bilateral negotiations with one Contracting Party relating to notifications in SECRET/233 + SECRET/234 + SECRET/235 + 
SECRET/236 + 
SECRET/239 + SECRET/240 + SECRET/248 + SECRET/252 + SECRET/253 + SECRET/258. Final report  
in SECRET/262/Add.1.  SECRET/280 circulated the results of bilateral negotiations with one Contracting Party relating to notifications in SECRET/222 +  SECRET/233 + SECRET/234 + SECRET/235 + SECRET/236 + SECRET/239 + SECRET/240 + SECRET/241 +  
  G/MA/W/23/Rev.10  
 
- 60 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
SECRET/248 + 
SECRET/252 + 
SECRET/253 Final report  
in SECRET/280/Add.1.  SECRET/282 circulated the final report  of 
SECRET/234 + SECRET/235  + SECRET/236  + SECRET/240  + SECRET/241  + SECRET/248 and  SECRET/252.  SECRET/294 was later withdrawn in SECRET/294/Add.1.  SECRET/303 ( unclear ). 
 SECRET/306 ( unclear ). 
 SECRET/315 circulated the 
results of bilateral 
negotiations with one Contracting Party relating to notifications in SECRET/277 +  SECRET/288 + SECRET/292  + SECRET/293 + SECRET/295 + SECRET/301 ( all 
unclear ). 
 SECRET/318 circulated the results of bilateral negotiations with one  
  G/MA/W/23/Rev.10  
 
- 61 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Contracting Party relating 
to notifications in 
SECRET/254 + SECRET/258 + SECRET/260 + SECRET/264 + SECRET/268 + SECRET/271 + SECRET/272 + SECRET/277 + SECRET/283 + SECRET/284 + SECRET/287 + SECRET/288 + SECRET/292 + SECRET/293 ( all 
unclear ). 
120 Sri Lanka /a VI  
(6) Documentation 
was circulated in SECRET/HS/26.  Some commitments remained under Article XXVIII negotiations after the MP. MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/206) and certified (WT/Let/735).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/303) and certified (WT/Let/890). G/SP/9 + G/SP/9/Corr.1 
(ODCs) were approved 
with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.  It was certified instead (WT/Let/534).
iii 
 G/MA/TAR/RS/77 (textiles ) was certified 
(WT/Let/398).  G/MA/TAR/RS/106 circulated the results of G/SECRET/HS/11 and was certified (WT/Let/549). WTO 
 
G/SECRET/HS/11 circulated a final report  
to Article XXVIII and issues pending in the MP. 
121 Suriname /b LXXIV  
(74) Schedule 
established in MP Schedule was transposed into 
HS96 pursuant to special   
  
  G/MA/W/23/Rev.10  
 
- 62 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Fourth 
Certification of 
Changes to Schedules (1979). procedures in WT/L/756.  A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/207) and certified (WT/Let/736).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/278) and certified (WT/Let/813). WTO 
 
G/SECRET/17 + G/SECRET/17/Add.1 was later withdrawn in G/SECRET/17/Add.2.  
122 Swaziland /a CXXIII  
(123) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/208) and certified (WT/Let/737). 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/279) and certified (WT/Let/814).   
123 Switzerland /a 
-Liechtenstein /b LIX  
(59) Schedule 
annexed (L/6222/Add.3) to the Second Geneva (1987) Protocol.
xvii 
 HS92 changes were certified 
(Let/1793). MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/465).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/CHE/1) Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated  
 (G/MA/TAR/RS/112) and certified (WT/Let/566).  Presently under waiver for the introduction of HS2007 changes G/RS/13 (other) 
(reservations
ii were 
raised).  Following consultations, a new notification (G/MA/TAR/RS/3 + G/MA/TAR/RS/3/Corr.1) was submitted and certified (WT/Let/65). 
 
G/MA/TAR/RS/38 (ITA)  
was certified (WT/Let/253).   G/MA/TAR/RS/43 WTO 
 
G/SECRET/4 is currently under way.  G/SECRET/5 is currently under way.  G/SECRET/19 was later 
withdrawn in 
G/SECRET/19/Add.1.  
  G/MA/W/23/Rev.10  
 
- 63 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/L/874). 
 
Presently under waiver for the introduction of HS2012 changes (WT/L/875). (Pharma)  
was certified 
(WT/Let/259). G/MA/TAR/RS/68 (Pharma ) was certified 
(WT/Let/361).  G/MA/TAR/RS/285 (Pharma ) was certified 
(WT/Let/823). 
124 Chinese Taipei 
/b CLIII 
(153) None PA (01.01.2002)  
(WT/Let/409 + 
WT/Let/411 + 
WT/Let/418) Accession schedule in HS96. 
 Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/TPKM/1).  
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/151) and certified (WT/Let/656).  Presently under waiver for the introduction of HS2012 changes (WT/L/875).  G/MA/TAR/RS/88 + 
G/MA/TAR/RS/88/Corr.1 + G/MA/TAR/RS/88/Corr.2 (Annex 5 AoA) were 
certified  (WT/Let/578 
and Procès-Verbal  of 
Rectification WT/Let/626 + WT/Let/631).  G/MA/TAR/RS/113 + G/MA/TAR/RS/113/Corr.1 (other)  were certified 
(WT/Let/567).  G/MA/TAR/RS/142 (other ) was certified 
(WT/Let/632).  G/MA/TAR/RS/143 (other ) was certified 
(WT/Let/633).  G/MA/TAR/RS/286 ( ITA) 
was certified (WT/Let/824 + WT/Let/824/Corr.1).    
  G/MA/W/23/Rev.10  
 
- 64 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
125 Tajikistan /a CLXVIII 
(168) None PA (02.03.2013) 
WT/Let/878 + 
WT/Let/879 Accession schedule in HS2007.   
126 Tanzania  /a CXXIV  
(124) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/209) and certified (WT/Let/738).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/280) and certified (WT/Let/811).  
Pursuant to the revised HS2007 
procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/311) and certified (WT/Let/901) A revised Schedule was 
verified in 1994 with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.  It has now been certified (WT/Let/523).
 iii 
  
127 Thailand /a LXXIX  
(79) Schedule 
annexed (L/6363/Add.1) to the Geneva (1988) Protocol. 
 
 HS92 changes were certified (Let/1793). MP Schedule in loose-leaf format, 
including HS96 changes, was certified (WT/Let/576).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/THA/1).   Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/828) and certified (WT/Let/828).  Presently under waiver for the introduction of HS2007 changes (WT/L/874). G/RS/8 and G/RS/12 
(other) were included in 
a Procès-Verbal of 
Rectification (Let/1954).  G/RS/8/Add.1 has not concluded.  G/RS/17 (other)  was 
included in a Procès-
Verbal of Rectification 
(WT/Let/8). 
 G/MA/TAR/RS/1 (other) 
was certified (WT/Let/65).  
G/MA/TAR/RS/8 +   
  G/MA/W/23/Rev.10  
 
- 65 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2012 changes 
(WT/L/875). G/MA/TAR/RS/8/Add.1 
(other) (reservationsii 
were raised). 
 G/MA/TAR/RS/34 + G/MA/TAR/RS/34/Add.1 (ITA) was certified 
(WT/Let/250). 
128 The Former 
Yugoslav Republic of Macedonia/a CLIV 
(154) None PA (04.04.2003)
 
(WT/Let/430 + 
WT/Let/439) Accession schedule in HS2002.   
129 Togo /a CXXV  
(125) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/210) and certified (WT/Let/739).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/281) and certified (WT/Let/815).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/312) and certified (WT/Let/902).   
130 Tonga /b CLIX 
(159) None PA (27.07.2007) 
(WT/Let/505 + 
WT/Let/579 + 
WT/Let/580) Accession schedule in HS2002. 
 Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/336)   
131 Trinidad and 
Tobago /b LXVII  
(67) Schedule 
established in MP Schedule was transposed into 
HS96 pursuant to special    
  G/MA/W/23/Rev.10  
 
- 66 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
the Kennedy 
Round 1964-
1967, and amended in First Certification of Changes, 1969. Transposed into the HS (G/SECRET/HS/4), but was not certified due to reservations.
ii procedures in WT/L/756.  A list of 
tariff items affected was 
circulated (G/MA/TAR/RS/211) and certified (WT/Let/740).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/282) and certified (WT/Let/816). 
132 Tunisia /a LXXXIII  
(83) Protocol of 
Accession to GATT 
(12.03.1990). MP Tariff items affected by HS96 
changes were certified (WT/Let/338). 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/287 + G/MA/TAR/RS/287/Add.1 + G/MA/TAR/RS/287/Rev.1) and certified (WT/Let/892) G/MA/TAR/RS/100 
(other) was certified 
(WT/Let/520). GATT (1981-1994) 
 
SECRET/340 ( final report  
in SECRET/340/Add.2). 
133 Turkey /a XXXVII  
(37) Schedule was 
approved and annexed (L/7463/Add.6) to the Geneva (1994) Protocol which did not enter into force.  
It has now been 
certified (WT/Let/514).
 iii MP Tariff items affected by HS96 
changes were certified (WT/Let/266).
 
 Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/TUR/1) Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/246) and certified (WT/Let/779). G/RS/28 (other) was 
included in a Procès-
Verbal of Rectification 
(WT/Let/23).  G/MA/TAR/RS/11 (other)  was certified 
(WT/Let/172). 
 
G/MA/TAR/RS/26 (ITA)  
was certified (WT/Let/173).  G/MA/TAR/RS/293 (Other)  was certified   
  G/MA/W/23/Rev.10  
 
- 67 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/Let/852). 
134 Uganda /a CXXVI  
(126) None MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/212) and certified (WT/Let/741).  Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/283) and certified (WT/Let/817). A revised Schedule was 
verified in 1994 with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.  It has now been certified (WT/Let/522).
 iii 
  
135 Ukraine /a  CLXII 
(162) None PA (16.05.2008)  
(WT/Let/616 + 
WT/Let/622) Accession schedule in HS2002. Rectifications to the 
Protocol of Accession of Ukraine were included in a Procès-Verbal  of 
Rectification (WT/Let/615 and WT/Let/618). G/SECRET/34 is currently 
under way. 
136 United Arab 
Emirates /a CXXXII  
(132) None PA  
(10.4.1996) /c 
(WT/Let/70 + 
WT/Let/75 + 
WT/Let/131) Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/213) and certified (WT/Let/742).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/284) and certified (WT/Let/818). Rectifications to the 
Protocol of Accession of the UAE were included in a Procès-Verbal  of 
Rectification (WT/Let/102).  G/MA/TAR/RS/118 + G/MA/TAR/RS/118/Corr.1 (ITA)  were certified 
(WT/Let/585).   
137 United States 
of America /a XX  
(20) Schedule 
annexed (L/6363/Add.2) to the Geneva (1988) Protocol. 
 MP Tariff items affected by HS96 
changes were certified (WT/Let/493).  Submitted a list of tariff items affected by HS2002 changes G/MA/TAR/RS/4 (other) 
(reservations
ii were 
raised).  G/MA/TAR/RS/17 + G/MA/TAR/RS/17/Corr.1 GATT (1981-1994) 
 
SECRET/273 ( unclear ). 
 SECRET/274 ( unclear ). 
  
  G/MA/W/23/Rev.10  
 
- 68 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/SECRET/HS02/USA/1 + 
G/SECRET/HS02/USA/1/ 
Rev.1). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/223) and certified (WT/Let/754). Presently under waiver for the introduction of HS2007 changes (WT/L/874).  Presently under waiver for the introduction of HS2012 changes (WT/L/875).  (ITA) were certified 
(WT/Let/182). 
 G/MA/TAR/RS/18 + G/MA/TAR/RS/18/Corr.1 + G/MA/TAR/RS/18/Corr.2 (distilled spirits) were 
certified (WT/Let/182).   G/MA/TAR/RS/48 (Pharma)  (reservations
ii were 
raised); following consultations, a new notification G/MA/TAR/RS/89 was submitted and certified (WT/Let/461).  G/MA/TAR/RS/64 (other) was certified 
(WT/Let/336). SECRET/314 ( unclear ). 
 
SECRET/344 was later withdrawn in SECRET/344/Add.1.  SECRET/346 ( final report  
in SECRET/346/Add.1).  
WTO 
 
G/SECRET/2 ( final report  
was circulated in G/SECRET/2/Add.1, but consultations with one Member are still underway). 
138 Uruguay /a XXXI  
(31) Schedule was 
renegotiated during the UR. All previous concessions replaced by the UR schedule MP Tariff items affected by HS96 
changes were certified (WT/Let/490).  Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/URY/1). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/300) and certified (WT/Let/885).   G/SP/5 (ODCs) was 
approved with the intention to incorporate in a Supplementary Marrakesh Protocol which did not come into being.  It has now been certified (WT/Let/535).
iii 
 G/RS/22 (other)  was 
included in a Procès-
Verbal of Rectification 
(WT/Let/8).   
  G/MA/W/23/Rev.10  
 
- 69 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/874). 
139 Vanuatu  b/ CLXIII 
(163) None PA (24.08.2012) 
(WT/Let/861) Accessions schedule in HS2007.   
140 Venezuela, 
Bolivarian Republic of /a LXXXVI  
(86) Schedule was 
approved and annexed (L/7463/Add.4) to the Geneva (1994) Protocol 
which did not 
enter into force.  It has now been certified (WT/Let/516).
iii MP Submitted a schedule in loose 
leaf format including HS96 changes (G/SECRET/HS96/12 + G/SECRET/HS96/12/Rev.1 + G/SECRET/HS96/12/Corr.1).  
Reservations
ii were raised on the 
HS96 documentation. G/RS/11 (other)  was 
included in a Procès-
Verbal of Rectification 
(Let/1954).  
141 Viet Nam /a CLX 
(160) None PA (11.01.2007) 
(WT/Let/552) Accession schedule in HS2002.   
142 Zambia /a LXXVIII  
(78) Zambia 
inherited 
Schedule XVI 
from the defunct Rhodesia & Nyasaland Federation when succeeding to GATT in 1982. (See L/5290).  Pre-UR schedule is being renegotiated in connection with the implementation of the HS.   Documentation MP Schedule was transposed into 
HS96 pursuant to special 
procedures in WT/L/756.  A list of 
tariff items affected was circulated (G/MA/TAR/RS/214) and certified (WT/Let/743).  Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/130) and certified (WT/Let/601).  Pursuant to the revised HS2007 procedures, a list of tariff items affected was circulated (G/MA/TAR/RS/313) and certified (WT/Let/903).    
  G/MA/W/23/Rev.10  
 
- 70 - Item 
No. WTO 
Member Schedule 
Number Pre-Uruguay 
Round 
Schedule Annexed to 
the Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules 
due to HS amendments Rectifications/ 
Modifications to 
Schedules Renegotiations under 
GATT 
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
was circulated 
in 
G/SECRET/HS/8 but has not been certified due to reservations.
ii 
143 Zimbabwe /a LIV  
(54) Schedule 
annexed (L/6222/Add.2) to the Second Geneva (1987) Protocol.  MP Schedule was transposed into 
HS96 pursuant to special procedures in WT/L/756.  A list of tariff items affected was circulated (G/MA/TAR/RS/215) and certified (WT/Let/744). Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/274) and certified 
(WT/Let/812).   
 
Notes:  
/a A contracting party to the International Convention on the Ha rmonized Commodity Description an d Coding System (HS Convention ). 
/b  Not a contracting party to the HS Convention, but applies the HS. /c  Grenada, Papua New Guinea, Qatar, St. Kitts & Nevis and the United Arab Emirates acceded to the WTO after 1 January 1995 un der special 
procedures established by the General Council. (See WT/L/30, WT/L/ 94, WT/L/95, WT/L/96, WT/L/97, WT/L/98, WT/L/99, WT/L/100, WT /L/101, 
WT/L/128, and WT/L/129).                                                
i The table does not include the renegotiation contained in G/SE CRET/23 + G/SECRET/23/Corr.1 for Section D (Netherland Antilles)  of Schedule II – BENELUX.   
ii The term "reservations" in the plural is used to signal the ex istence of reservations and does  not reflect whet her reservations  are from one or more Members. 
iii The Council for Trade in Goods agreed, on 10 November 2005, that provisions should be made to give legal effect to approved com mitments by means of a 
certification (see G/C/M/82). 
iv The transposed pre-UR schedule does not include the uniform bound rate contained in Bolivia's pre- UR schedule found in Part II of its Protocol of Accession 
(03.08.1989).  
v  Schedule established in Annecy 1949 Protocol (amended in Fourth and Fifth Protocols of Rectifications, 1950), additional conc essions contained in Torquay 1951 
Protocol, at the time of Japanese 1955 Protocol, in Geneva 1956 and Kennedy (1964-67) Rounds Protocols.  
vi The concessions in this document were the subject of a panel in Dominican Republic – Cigarettes case (WT/DS302).  According to  the conclusion of that Panel, 
which was not challenged on appeal, the Do minican Republic had not established that its Selective Consumption Tax measure was a ctually in the nature of an "other 
duty or charge" within the meaning of Article II:1(b) of the GATT 1994.  
  G/MA/W/23/Rev.10  
 
- 71 -                                                                                                                                                                                                                          
vii On 1 December 2009, the Treaty of Lisbon amending the Treaty on  European Union and the Treaty establishing the European Communi ty (done at Lisbon, 13 
December 2007) entered into force.  On 29 November 2009, the WTO received a Verbal Note (WT/L/779) from the Council of the Euro pean Union and the Commission 
of the European Communities stating that, by virtue of the Treaty of Lisbon, as of 1 December 2009, the European Union replaces  and succeeds the European 
Community. 
viii The European Union indicated through a communication (L/7614) its intention to withdraw the tariff concessions in Schedule XXXI I of Austria, Schedule XXIV of 
Finland, Schedule XXX of Sweden and Schedule LXXX for the EC-12.  This withdrawal became effective on 1 January 1995.  Schedule  CXL of EC-15 was circulated in 
G/L/65 + G/L/65/Rev.1 + G/L/65/Rev.1/Add.1 + G/L/65/Rev.1/Add.2 + G/L/65/Rev.1/Add.2/Corr.1 + G/L/65/Rev.1/Add.3 + G/L/65/Rev.1 /Add.4 + 
G/L/65/Rev.1/Add.5. It has been certified (WT/Let/666). 
ix The European Union indicated through a communication (G/SECRET/20 and G/SECRET/20/Add.1) its intention to withdraw the tariff c oncessions in 
Schedule XCII of Czech Republic, Schedule CX LIV of Republic of Estonia, Schedule CVII  of Republic of Cyprus, Schedule CXLIII of  Republic of Latvia, Schedule CL of 
Republic of Lithuania, Schedule LXXI of Repu blic of Hungary, Schedule CXVII of Republic  of Malta, Schedule LXV of Republic of P oland, Schedule XCVI of Republic of 
Slovenia, Schedule XCIII of Slovak Republic and Schedule CXL of EC-15.  This withdrawal became  effective from 1 May 2004.  Rese rvations were raised. 
x The European Union indicated through a communication (G/SECRET/ 26) its intention to withdraw th e tariff concessi ons in Schedul e CXXXIX of Bulgaria and LXIX 
of Romania.  This withdrawal became effective on 1 January 2007. 
xi The European Union indicated through a communication (G/SECRET/ 35) its intention to withdraw the tariff concessions in Schedul e CXLVII of Croatia. This 
withdrawal became effective on 1 July 2013. 
xii The Appellate Body found that the framework agreement on banana s was inconsistent, inter alia, with Article XIII of GATT 1994. See Appellate Body Report 
(WT/DS27/AB/R). 
xiii Paragraph five of the Geneva Agreement on  Trade in Bananas (WT/L/784) establishes th at, upon certification, the pending disput es (WT/DS27; WT/DS361; 
WT/DS364; WT/DS16; WT/DS105; WT/DS158; WT/L/616; WT/L/625) and all claims filed to date by any and all Latin American MFN banan a suppliers under the 
procedures of Articles XXIV and XXVIII of the GATT 1994 with resp ect to the EU trading regime fo r bananas (including G/SECRET/2 2 item 0803.00.19 and 
G/SECRET/22/Add.1; G/SECRET/20 and G/SECRET/20/Add.1; and G/SECRET/26) shall be settled. 
xiv With regard to concessions relating to th e agricultural sector granted by Guatemala in the course of its accession, these are set forth in the HS nomenclature in 
the MP. 
xv Schedule established in Annecy 1949 Protocol (replaced in Sixth Pr otocol of Rectifications and Modification, 1957). Additional concessions contained in Japanese 
Protocol of Accession, 1955. 
xvi In accordance with TAR/W/7, Schedule established in GATT 1947 (a mended in:  Protocol of Rectifications to the GATT, 1948;  Thir d Protocol of Rectifications to 
the GATT, 1949; First Protocol of Modifications to the GATT, 1949; Fourth Protocol of Rectifications to the GATT, 1950; First P rotocol of Rectifications and Modifications 
to the Texts of the Schedules of the GATT, 1951; Fifth Protocol of Rectifications and Modifications to the Texts of the Schedul es to the GATT, 1955); Annecy 1949 
Protocol (amended in: Fourth Protocol of Rectifications to th e GATT, 1950 and First Protocol of Rectifications and Modification s to the Texts of the Schedules of the GATT, 
1951); Torquay 1951 Protocol; Japanese 1955 Protocol; Geneva 1962 Prot ocol; and Protocol Supplementary to the Geneva 1979 Proto col. In addition, information on 
bilateral negotiations which have not yet been included in an official schedule: Secret/31 + Secret/31/Add.1 + Secret/31/Add.2 + Secret/31/Add.3; Secret/127 + 
Secret/127/Add.1 + Secret/127/Add.2 + Secret/127/Add.3 + Secret/127/Add.4 + Secret/127/Add.5 + Secret/127/Add.6 + Secret/127/Ad d.7 + Secret/127/Add.8 + 
Secret/127/Add.9 + Secret/127/Add.10 + Secret/127/Add.11 + Secret/127/Add.12 + Secret/127/Add.13 + Secret/127/Add.14; Secret/13 9 + Secret/139/Add.1 + 
Secret/139/Add.2 + Secret/139/Add.3 + Secret/139/Add.4; L/1474 and L/1293. An unofficial consolidated schedule was circulated t o contracting parties in 
September 1978 with document L/4609/Add.3. 
xvii Liechtenstein has no pre-UR schedule.  
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