G/C/W/744  
 
31 August  2017 
(17-4663) Page: 1/3 
Council for Trade in Goods    
 
 
INTRODUCTION OF HARM ONIZED SYSTEM 2017 CHANGES INTO  
  
WTO SCHEDULES OF CON CESSIONS  
DRAFT WAIVER DECISIO N 
The General Council,  
Having regard  to Articles IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized System") has, in addition to facilitating international 
trade and the analysis of trade statistics, ensured greater uniform ity in countries' customs 
classification, thus enabling them to monitor and protect the value of tariff concessions;  
Noting  that, in accordance with Article 16 of the Harmonized System Convention, the Council of the 
World Customs Organization adopted a Rec ommendation on 27 June 2014 concerning amendments 
to the Harmonized System which will come into force on 1 January 2017, and that a second 
Recommendation was adopted on 11 June 2015, which includes corrections and complementary 
amendments to Chapter 44  (both amendments are collectively hereinafter referred to as "HS2017 
changes");  
Considering  that the General Council by its decision of 7 December 201 61 acting pursuant to the 
provisions of Articles  IV:2 and IX:3 of the WTO Agreement, suspended the applicatio n of the 
provisions of Article  II of GATT 1994 for certain Members, from the date of implementation of 
HS2017 changes for those Members until 31  December 2017, to the extent necessary to implement 
domestically the HS2012 changes pending incorporation of su ch changes into their Schedules of 
Concessions, subject to certain conditions;  
Noting the procedure adopted by the General Council to introduce HS2017 changes, to Schedules of 
Concessions2, which in certain cases may require negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex3 to this decision concerned would need more time 
to proceed with consultations or possible Article XXVIII negotiations;  
Considering that other Members not lis ted in the Annex to this Decision may already have 
domestically implemented HS2017 changes, or may intend to do so, pending incorporation of such 
changes into their Schedules of Concessions, and may also desire to be covered by this waiver;  
Decides, in vie w of the exceptional circumstances, to suspend the application of the provisions of 
Article II of GATT 1994:  
a)  for those Members listed in the Annex, until 31  December 201 8; and  
                                                
1 WT/L/999 , WT/L/999/ Add.1 , WT/L/999/Add.2,  WT/L/999/Add.3,  WT/L/999/Add.4,  WT/L/999/Add.5,  
WT/L/999/Add.6,  WT/L/999/Add.7 and  WT/L/999/Add. 8. 
2 WT/L/995.  
3 Column one of the Annex lists the Members; column two indicates the Member's date of 
implementation of HS2017 changes; and column three indicates whether the Member has also implemented 
the corrections and complementary amendments to HS Chapter 44.  G/C/W/744  
 
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  b)  for any other Member not listed in the Annex that notifies the Committee on 
Market Access of its wish to be included in the waiver decision from the date of 
implementation of the HS2017 changes for that Member until 31 December 201 8;  
to the extent necessary for the purpose of enabling such Members to domestically implement the 
recommended amendments to the Harmonized System nomenclature pending incorporation of such 
changes into their Schedules of Concessions, subject to the following conditions:  
i.  Members covered by paragraphs (a) and (b) of this Decision shall, where 
necessary, pro mptly enter into negotiations and/or consultations with 
interested Members pursuant to paragraphs 1 -3 of Article  XXVIII of 
GATT 1994;   
ii.  The negotiations and/or consultations mentioned above shall, to the 
extent possible, be completed by 31 December 2018 ; and 
iii.  In accordance with the provisions of Article XXVIII:3 of GATT 1994, 
applied mutatis  mutandis  to the present waiver, pending the entry into force 
of the results of the negotiations and/or consultations mentioned  above, the 
other Members will be free to suspend concessions initially negotiated with the 
Member concerned to the extent that they consider that adequate 
compensation is not offered by the Member concerned.  G/C/W/744  
 
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  ANNEX  
MEMBERS WHICH HAVE R EQUESTED TO BE COVER ED BY THE WAIVER  
UNDER THE ABOVE DECI SION1 
 
Member  Date of Implementation of the  
WCO Council Decision  
Adopted on  
27 June 2014:  Adopted on  
11 June 2015:  
1. Argentina  1 January 2017  1 January 2017  
2. Brazil  1 January 2017  1 January 2017  
3. Canada  1 January 2017  1 January 2017  
4. Colombia  1 January 2017  1 January 2017  
5. Costa Rica  1 January 2017  1 January 2017  
6. China  1 January 2017  1 January 2017  
7. El Salvador  1 January 2017  1 January 2017  
8. European Union  1 January 2017  1 January 2017  
9. Guatemala  1 January 2017  1 January 2017  
10. Hong Kong, China  1 January 2017 1 January 2017  
11. India 1 January 2017  1 January 2017  
12. Israel  1 January 2017  1 January 2017  
13. Kazakhstan  1 July 2017 1 July 2017 
14. Korea, Republic of  1 January 2017  1 January 2017  
15. Macao, China  1 January  2017 1 January  2017 
16. Montenegro  1 January  2017 1 January  2017 
17. New Zealand  1 January 2017  1 January 2017  
18. Norway  1 January 2017  1 January 2017  
19. Pakistan  1 July 2017  1 July 2017  
20. Paraguay  1 January 2017  1 January 2017  
21. Russian Federation  1 January 2017  1 January 2017  
22. Switzerland  1 January 2017  1 January 2017  
23. Thailand  1 January  2017 1 January  2017 
24. The Separate Customs Territory of 
 Taiwan, Penghu, Kinmen and Matsu   31 December 2020  31 December 2020  
25. United States  1 January 2017  31 December 2017  
26. Uruguay  1 January 2017  1 January 2017  
 
__________  
 
                                                
1 In the case of Argentina, Brazil, Paraguay and Uruguay, the dates are subject to a decision to be taken 
by the MERCOSUR Common Market Group.