G/MA/W/123  
 
12 May 2016  
(16-2644)  Page: 1/9  
Committee on Market Access    
 
FACTUAL REPORT ON THE STATUS OF  
RENEGOTIATIONS UNDER ARTICLE XXVIII OF THE GATT 1994 
Report by the Secretariat1 
 
1  INTRODUCTION 
1.1.  WTO Members are allowed to modify or withdraw concessions from their schedules through 
negotiation and agreement with other Members.   Article XXVIII of the GATT 1994, entitled 
"Modification of Schedules", is the main provision dealing with the renegotiation of a tariff concession, which may be initiated under Article XXVIII itself or as a result of Article XXIV:6 procedures.
2  Members have initiated or concluded 41 renegotiations since the WTO Agreement 
entered into force, some of which have re mained inconclusive for a number of years. 
1.2.  The procedural steps and requirements for undertaking Article XXVIII renegotiations are 
contained, inter alia , in the interpretative notes to Article XXVIII, the "Procedures for Negotiations 
under Article XXVIII"3, and the "Understanding on the Inte rpretation of Article XXVIII of the 
GATT 1994".   
1.3.  At the informal session of the Commi ttee on Market Access that took place on 
17 March 2016, the Chairperson drew Members' attention to the status of such renegotiations.  
She noted that, although some relevant information was being provided by the WTO Secretariat in the annual report entitled "Current Situation of Schedules"
4, no information was provided on other 
relevant aspects.  This made it difficult for Members to have a comprehensive overview of the 
status of these renegotiations, which may have contributed to the lack of completion of some of 
these procedures. 
1.4.  With a view to enhancing transparency and Members' ability to monitor the status of 
Article XXVIII renegotiations, it was agreed at the informal session of 17 March 2016 that the 
Secretariat would produce a draft report compiling the relevant information.5  M e m b e r s  w e r e  
invited to provide further inputs and comments. 
1.5.  At its formal meeting of 19 April 2016, the Committee took note of comments made on the 
draft and agreed that additional comments should  be submitted to the Secretariat no later than 
3 May 2016.  This revised version takes account of all comments received. 
2  CURRENT STATUS OF RENEGOTIATIONS 
2.1.  The table in the Annex seeks to provide a comprehensive overview of the status of 
renegotiations under Article XXVIII of the GATT 1994.  It 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 their rights and obligations under the WTO.   
2 Article XXIV:6 of the GATT 1994 provides that in case a Member forming a customs union proposes to 
increase a rate of duty inconsistently with the provisions of Article II (e.g. to align the bound duty with the common external tariff of that customs union), "the  procedure set forth in Ar ticle XXVIII shall apply". 
3 Guidelines adopted on 10  November  1980 (GATT BISD  27S/26). 
4 G/MA/W/23/Re v. series. 
5 The draft report was circulated in document JOB/MA/122. G/MA/W/123 
 
- 2 - 
 
  Column 1 : Indicates the item number in the table. 
 Column 2 : Lists the WTO Members which have requested to initiate or have concluded 
procedures under Article XXVIII of the GATT 1994 since the WTO Agreement 
entered into force on 1 January 1995.
6  The table is sorted in alphabetical order, 
in accordance with document WT/INF/43/Rev.19.  
    
Column 3 : Lists the specific paragraph of Article XXVIII that has been invoked by the 
Member initiating the procedures (i.e. paragraphs 1 or 5), or requesting authorization to initiate (paragraph. 4), as well as those cases where Article XXIV:6 or other procedures have been cited by the Member concerned. 
 
Column 4 : Provides an indication of the types of products covered by the request, as well 
as the approximate number of national tariff lines covered.  As the calculation is 
based on the information provided in the notifications, which is typically at the 
national tariff line level, the data is not standardized.  This means that the numbers are not comparable across notifications.  
 
Column 5 : Indicates the number of Members that have submitted a claim of interest in the 
concessions subject to renegotiation, according to the Secretariat's records.  Paragraph 4 of the "Procedures for Negotiations under Article XXVIII" provides 
that Members considering themselves to have "principal" or a "substantial 
supplying" interest in a concession that is the subject of negotiation and consultation should communicate their claim in writing to the initiating Member 
and, at the same time, inform the Secretariat.  Although Members holding 
"initial negotiating rights" are not required to make a claim, in practice, they have occasionally submitted a communication.  The column reflects the total 
number of communications in the Secretariat's record. 
 Column 6 : Provides information on the conclusion of negotiations and consultations 
undertaken, including the bilateral agreem ents and final report that have been 
submitted for circulation to the Secretariat. The "Procedures for Negotiations 
under Article XXVIII" provide that the Member following the procedures should 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.   
 
Column 7 :  Provides information on the draft changes which have been submitted pursuant 
to the "Procedures for Modification and Rectification of Schedules of Tariff Concessions".
7  Paragraph 1 provides inter alia  that changes in the authentic 
texts of Schedules resulting from action under Article XXVIII shall be certified 
by means of Certifications.  To initiate this final step of the procedures, a draft 
of such changes shall be communicated to the Director-General within three months after the action has been completed. The column provides information 
on the draft modifications submitted pursuant to these procedures
8, as well as 
the relevant certification by the Director-General9, if any. 
 
Column 8 :  Indicates the latest status known to the WTO Secretariat. 
 
                                               
6 A number of renegotiations were initiated under the GATT 1947 which have an unclear status.  See 
report by the Secretariat entitled "Situation of  Schedules of WTO Members" for more information 
(G/MA/W/23/Rev. do cument series). 
7 Decision of 26 March 1980 (GATT BISD 27S/25). 
8 These documents are circulated under the G/MA/TAR/RS document series. 
9 These documents are circulated under the WT/Let/ document series.  
  G/MA/W/123  
 
- 3 - ANNEX  
 
No. Member 
initiating 
renegotiation 
procedures Provision(s) invoked, 
document symbol, and 
year Products 
(No. of 
national tariff 
lines) No. of 
claims of 
interest  
on record Bilateral/final 
reports and 
document symbol Modification pursuant 
to the 1980 
"Procedures for 
rectification or 
modification of tariff 
schedules" Current status 
1 2 3 4 5 6 7 8 
1.  Armenia Arts. XXIV:6 and 
XXVIII   G/SECRET/37 (2014) Various 
agricultural and non-agricultural products (7036 TLs) 7   Ongoing 
2.  Brazil Art. XXVIII:5 
 G/SECRET/7 (1996) Wheat 
(1 TL) 3   Ongoing 
3.  Bulgaria Art. XXVIII:5 
 G/SECRET/13 (2001) Active bakers' 
yeast (2 TLs) 1   Schedule was 
withdrawn in the context of GATT Article XXIV:6 procedures for the enlargement to EU-27 
4.  Canada Art. XXVIII:5 
 G/SECRET/10 (1998) and G/SECRET/10/Add.1 Various 
agricultural and non-agricultural products (418 TLs) 4 Final report in 
G/SECRET/10/Add.2 Results were circulated in 
G/MA/TAR/RS/97 and certified in WT/Let/487 Concluded 
5.  Canada Art. XXVIII:5 
 G/SECRET/29 (2007) and  G/SECRET/29/Corr.1 Milk protein 
substances (1 TL) 5 Bilateral agreements 
and final reports in G/SECRET/29/Add.1 Results were circulated in 
G/MA/TAR/RS/277 and certified in WT/Let/819 Concluded 
6.  Chile Art. XXVIII:5 
 G/SECRET/12 (2000) Sugar 
(4 TLs) 6 Bilateral agreements 
and final reports in G/SECRET/12/Add.1 Results were circulated in 
G/MA/TAR/RS/82 and certified in WT/Let/415 Concluded 
7.  Croatia Art. XXVIII:5 
 G/SECRET/24 (2006) Bovine meat 
(15 TLs) 2   Schedule was 
withdrawn in the context of GATT Article XXIV:6  
  G/MA/W/123  
 
- 4 - No. Member 
initiating 
renegotiation 
procedures Provision(s) invoked, 
document symbol, and 
year Products 
(No. of 
national tariff 
lines) No. of 
claims of 
interest  
on record Bilateral/final 
reports and 
document symbol Modification pursuant 
to the 1980 
"Procedures for 
rectification or 
modification of tariff 
schedules" Current status 
1 2 3 4 5 6 7 8 
procedures for the 
enlargement to EU-28 
8.  Dominican 
Republic Requested a waiver  for 
the renegotiation and transposition of its pre-UR 
Schedule into the HS. See 
G/L/4 (1995) n.a. n.a.   Following 
consultations, the request was 
withdrawn  
(See G/C/M/3) 
9.  El Salvador Art. XXVIII:5 
 G/SECRET/27 (2007) Chicken meat 
(2 TLs) None Final report in 
G/SECRET/27/Add.1 Results were circulated in 
G/MA/TAR/RS/124/Rev.1 and certified in WT/Let/595 Concluded 
10.  El Salvador Art. XXVIII:5 
 
G/SECRET/28 (2007) Processed 
chicken meat 
(1 TL) 1 Final report in 
G/SECRET/28/Add.1 
and G/SECRET/28/Add.1/Corr.1 Results were circulated in 
G/MA/TAR/RS/138 and 
certified in WT/Let/613 Concluded 
11.  European Union Art. XXVIII:5  initiated 
during the GATT and concluded in the WTO  SECRET/347 (1994) Live cattle 
(3 TLs) 4 Bilateral agreements 
in SECRET/347  Renegotiation 
continued as part of the EU enlargement to 15.  See item 19 below. 
12.  European Union Art. XXVIII:5 
 G/SECRET/11 (2000) Garlic 
(1 TL) 1 Bilateral agreement 
in G/SECRET/11/Add.1 Results were circulated in 
G/MA/TAR/RS/80 and certified in WT/Let/668 Concluded 
13.  European Union Art. XXVIII:5 
 G/SECRET/15 (2002) Cereals 
(6 TLs) 5 Two bilateral reports 
were circulated in G/SECRET/15/Add.1  Results were circulated in 
G/MA/TAR/RS/90 and certified in WT/Let/669 Concluded 
14.  European Union Art. XXVIII:5 
 G/SECRET/18 (2003) Rice 
(2 TLs) 4 Final report and 
bilateral agreements were circulated in G/SECRET/18/Add.3 Covered by 
G/MA/TAR/RS/357.
1 Ongoing. Notification 
submitted under the 1980 procedures. See item 20 below. 
                                               
1 See documentation submitted with G/MA/TAR/RS/357: page 2 of the "Technical Note" and the correlation table of agricultural pro ducts.  
  G/MA/W/123  
 
- 5 - No. Member 
initiating 
renegotiation 
procedures Provision(s) invoked, 
document symbol, and 
year Products 
(No. of 
national tariff 
lines) No. of 
claims of 
interest  
on record Bilateral/final 
reports and 
document symbol Modification pursuant 
to the 1980 
"Procedures for 
rectification or 
modification of tariff 
schedules" Current status 
1 2 3 4 5 6 7 8 
15.  European Union  Art. XXVIII:5  
 G/SECRET/22 (2004)  Bananas 
(1 TL) 10 G/SECRET/22/Add.1
2 Results were circulated in 
G/MA/TAR/RS/297 and certified in WT/Let/868 Concluded 
16.  European Union Art. XXVIII:5  
 
G/SECRET/25 (2006) Poultry meat 
(3 TLs) 4 Final report and 
bilateral agreements 
were circulated in 
G/SECRET/25/Add.1  Covered by 
G/MA/TAR/RS/357.
3 Ongoing. Notification 
submitted under the 
1980 procedures. See 
item 20 below. 
17.  European Union Art. XXVIII:5  
 G/SECRET/30 (2007) Butter 
(3 TLs) 0 Final report and a 
bilateral agreement were circulated in G/SECRET/30/Add.1 Covered by 
G/MA/TAR/RS/357.
4  Ongoing. Notification 
submitted under the 1980 procedures. See item 20 below. 
18.  European Union Art. XXVIII:5  
 G/SECRET/32 (2009) Processed 
poultry meat (7 TLs) 4 Final report and a 
bilateral agreement were circulated in G/SECRET/32/Add.1 Results will be 
incorporated in future EU-27 schedule following the certification of EU-25.  See item 20.  Ongoing 
19.  European Union 
enlargement to 15 Art. XXIV:6 initiated 
during the GATT and concluded in the WTO  
 GATT doc. L/7614 (1994) Schedule LXXX 
was withdrawn.
5   15  Results of several bilateral 
negotiations were circulated in document G/L/65 and G/L/65/Rev.1 plus addenda.  The new schedule was certified in WT/Let/666. Concluded 
20.  European Union 
enlargement to 25 Arts. XXIV:6 and 
XXVIII  G/SECRET/20 (2004) Schedule CXL 
was withdrawn
6 16 Final report and 
bilateral agreements were circulated in G/SECRET/20/Add.8 Results were part of a 
notification that circulated under G/MA/TAR/RS/357.  Reservations were raised.  Pending reservations 
                                               
2 G/SECRET/22/Add.1 relates to special procedures included in Anne x to WT/MIN (01)/15. See the "Geneva Agreement on Trade in Ban anas" (WT/L/784). 
3 See documentation submitted with G/MA/TAR/RS/357: page 2 of the "Technical Note" and the correlation table of agricultural pro ducts. 
4 See documentation submitted with G/MA/TAR/RS/357:  correlati on table of tariff rate quotas for agricultural products. 
5 GATT document L/7614 indicates inter alia  that " pending completion of the Article XXIV procedures and the creation of a new schedule valid for the Union of 15, 
the tariff commitments in the previous Schedule LXXX of the Community of 12, together with the commitments resulting from the U ruguay Round, will be fully 
respected. of the Community of 12 the tariff commitments of the EEC of 12 would be fully respected. " 
6 Document G/SECRET/20 indicates inter alia  that " Pending the completion of the Article XXIV and XXV III GATT 1994 procedures and the creation of a new 
schedule valid for the European Communities of 25, the commitments in the European Co mmunities Schedule CXL will be fully respe cted."   
  G/MA/W/123  
 
- 6 - No. Member 
initiating 
renegotiation 
procedures Provision(s) invoked, 
document symbol, and 
year Products 
(No. of 
national tariff 
lines) No. of 
claims of 
interest  
on record Bilateral/final 
reports and 
document symbol Modification pursuant 
to the 1980 
"Procedures for 
rectification or 
modification of tariff 
schedules" Current status 
1 2 3 4 5 6 7 8 
21.  European Union 
enlargement to 27 Arts. XXIV:6 and 
XXVIII  G/SECRET/26 (2006) Schedule was 
modified in order to cover two additional members of the European Union
7 12 Final report and 
bilateral agreements were circulated in G/SECRET/26/Add.1 Results will be 
incorporated in future EU-27 schedule  Ongoing 
22.  European Union 
enlargement to 28  Arts. XXIV:6 and 
XXVIII  G/SECRET/35 (2013) XXX
8  13  Results will be 
incorporated in future EU-28 schedule Ongoing 
23.  Gabon  Art. XXVIII:4 request to 
enter into renegotiations was authorized by the Council for Trade in Goods on 18 October 2013 (see G/C/M/116, paragraph 3.20)  G/SECRET/36 (2013) Various non-
agricultural products (4785 TLs) 5 Final report and a 
bilateral agreement were circulated in G/SECRET/36/Add.3  Gabon needs to make 
a submission under the 1980 procedures for rectification and modification of schedules in order to conclude the procedures. 
24.  Grenada Art. XXVIII:4 request  
to enter into renegotiations was submitted, but it was not withdrawn from the CTG.  See G/C/M/59.  G/SECRET/14 (2002) Chicken meat 
and beer (8 TLs) 1   The request was 
withdrawn and replaced by G/SECRET/16 
25.  Grenada Art. XXVIII:1 
 G/SECRET/16 (2002). G/SECRET/16/Corr.1 and G/SECRET/16/Add.1 Chicken meat 
and beer (9 TLs) 1 A report was 
circulated in G/SECRET/16/Add.2 Results were circulated in 
G/MA/TAR/RS/91 and certified in WT/Let/445 Concluded 
                                               
7 Document G/SECRET/26 indicates inter alia  that " the European Communities hereby notifies, within the framework of procedures laid down in Article XXIV 
GATT 1994, and in particular paragraph 6 thereof, the modification of the Schedule of the European Communities in order to cove r these new members of the European 
Union ." 
8 Document G/SECRET/35 states, inter alia, that " The new member of the European Union will be su bject to the Schedules of the European Union on 
1 July 2013 ."  
  G/MA/W/123  
 
- 7 - No. Member 
initiating 
renegotiation 
procedures Provision(s) invoked, 
document symbol, and 
year Products 
(No. of 
national tariff 
lines) No. of 
claims of 
interest  
on record Bilateral/final 
reports and 
document symbol Modification pursuant 
to the 1980 
"Procedures for 
rectification or 
modification of tariff 
schedules" Current status 
1 2 3 4 5 6 7 8 
26.  Honduras Art. XXVIII:5 
 G/SECRET/21 (2004) Chicken meat 
(3 TLs) 1 Final report and a 
bilateral agreement were circulated in G/SECRET/21/Add.1  Results were circulated in 
G/MA/TAR/RS/104 and certified in WT/Let/540 Concluded 
27.  Hungary Art. XXVIII:5 
 
G/SECRET/3 (1995) Paper and 
cardboard 
(2 TLs) 1   Schedule was 
withdrawn in the 
context of GATT Article XXIV:6 procedures for the enlargement to EU-25. 
28.  India  Art. XXVIII:1 
 G/SECRET/8 (1996) Various 
agricultural products (19 TLs) 5 Final report and a 
bilateral agreements were circulated in G/SECRET/8/Add.1 Results were circulated in 
G/MA/TAR/RS/66 and certified in WT/Let/440 Concluded 
29.  Kyrgyz Republic Arts. XXIV:6 and 
XXVIII:5  G/SECRET/38 (2015) Various 
agricultural and non-agricultural products (3300 TLs) 6   Ongoing 
30.  Moldova, Rep. of Art. XXVIII:5 
 G/SECRET/31 (2007) Sugar 
(12 TLs) 2 Final report and a 
bilateral agreements were circulated in G/SECRET/31/Add.1 Results were circulated in 
G/MA/TAR/RS/150 and certified in WT/Let/655  Concluded 
31.  Netherlands 
(Netherlands Antilles) Art. XXVIII:5 and 
MTN.TNC/43 
9 
 G/SECRET/23 (2005) Various 
agricultural and non-agricultural products (2493 TLs) 1   Reservations were 
raised 
32.  Panama Art. XXVIII:5 
 G/SECRET/33 (2012) Maize and 
processed tomatoes (6 TLs) 2 Final report was 
circulated in G/SECRET/33/Add.1 Results were circulated in 
G/MA/TAR/RS/304 and certified in WT/Let/891 Concluded 
                                               
9 At the end of the Uruguay Round, the Kingdom of Netherlands subm itted schedules for the Netherlands Antilles and Aruba.  Howev er, these Schedules were not 
presented in the required fo rmat and were in Dutch.   
  G/MA/W/123  
 
- 8 - No. Member 
initiating 
renegotiation 
procedures Provision(s) invoked, 
document symbol, and 
year Products 
(No. of 
national tariff 
lines) No. of 
claims of 
interest  
on record Bilateral/final 
reports and 
document symbol Modification pursuant 
to the 1980 
"Procedures for 
rectification or 
modification of tariff 
schedules" Current status 
1 2 3 4 5 6 7 8 
33.  Philippines Art. XXVIII:5 
 G/SECRET/9 (2000) Sugar 
(2 TLs) 3 Final report was 
circulated in G/SECRET/9/Add.3 Results were circulated in 
G/MA/TAR/RS/93  Ongoing. Notification 
submitted under the 1980 procedures, but reservations were raised. 
34.  Senegal Requested a waiver  in 
the GATT to renegotiate 
its schedule  SECRET/341 (1993) and SECRET/341/Add.1.  See also L/7352  Various 
agricultural and 
non-agricultural products (No. of TLs 
 
not available) n.a Bilateral agreements 
were circulated in 
G/SECRET/6 and addenda 1-3  Senegal needs to 
make a submission 
under the 1980 procedures for rectification and modification of schedules in order to conclude the procedures. 
35.  Sri Lanka HS introduction 
 SECRET/HS/26 (1990)  UR Schedule noted the procedures as pending Various 
agricultural and non-agricultural products (44 TLs) 5 Final report and 
bilateral agreements were circulated in G/SECRET/HS/11 Results were circulated in 
G/MA/TAR/RS/106 and certified in WT/Let/549 Concluded 
36.  Suriname Art. XXVIII:1 
 G/SECRET/17 (2002) Various 
agricultural and non-agricultural products (431 TLs) 5   Request was 
withdrawn in G/SECRET/17/Add.2 
37.  Switzerland-
Liechtenstein Art. XXVIII:5 
 
G/SECRET/4 (1995) Apricots 
(1 TL) 1   Ongoing 
38.  Switzerland-
Liechtenstein Art. XXVIII:5 
 G/SECRET/5 (1995) Wine 
(3 TLs) 2   Ongoing 
39.  Switzerland-
Liechtenstein Art. XXVIII:5 
 G/SECRET/19 (2003) Live horses, 
assess, mules and hinnies (2 TLs)    Request was 
withdrawn in G/SECRET/19/Add.1 
40.  Ukraine Art. XXVIII:5 
 G/SECRET/34 Various 
agricultural and non-30   Request was 
withdrawn at the meeting of the  
  G/MA/W/123  
 
- 9 - No. Member 
initiating 
renegotiation 
procedures Provision(s) invoked, 
document symbol, and 
year Products 
(No. of 
national tariff 
lines) No. of 
claims of 
interest  
on record Bilateral/final 
reports and 
document symbol Modification pursuant 
to the 1980 
"Procedures for 
rectification or 
modification of tariff 
schedules" Current status 
1 2 3 4 5 6 7 8 
agricultural 
products (371 TLs) General Council of 
21 October 2014 
 
(see WT/GC/M/153). 
41.  United States  Art. XXVIII:5 
 G/SECRET/2 (1995) Tobacco 
products (9 TLs) 1 Final report and 
bilateral agreements were circulated in 
G/SECRET/2/Add.1.   Ad referendum  
agreement was reached with a 
number of Members, 
but reservations are maintained by one Member. 
 
Source: WTO Secretariat based on notifications by WTO Members an d bilateral communications in which the Secretariat has been co pied.  
 
 
__________