WT/L/1027  
 
1 December 2017  
(17-6621) Page: 1/3 
    
 
INTRODUCTION OF HARM ONIZED SYSTEM 2007 CHANGES INTO  
  
WTO SCHEDULES OF TAR IFF CONCESSIONS  
WAIVER DECISION  OF 30 NOVEMBER 2017  
The General Council,  
Having regard  to Articles IV:2  and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized System") has, in addit ion to facilitating international 
trade and the analysis of trade statistics, ensured greater uniformity in countries' customs 
classification, thus enabling them to monitor and protect the value of tariff concessions;  
Noting  that, in accordance with Articl e 16 of the Harmonized System Convention, the Council of the 
World Customs Organization adopted a Recommendation on 26 June 2004 concerning amendments 
to the Harmonized System which will come into force on 1 January 2007 (hereinafter referred to as 
"HS2007  changes");  
Considering  that the General Council by its decisions of 15 December 20061, 18 December  20072, 
18 December 20083, 17 December 20094, 14 December 20105 and 30  November  20116, 
11 December 20127, 26 November 20138, 11 December 20149, 30 November 201510 and 
12 December  201611 acting pursuant to the provisions of Articles  IV:2 and IX:3 of the WTO 
Agreement, suspended the application of the provisions of Article  II of GATT 1994 for certain 
Members, from the date of implementation of HS2007 changes for those Members until 
31 December 2017, to the extent necessary to implement domestically the HS2007 changes 
pending incorporation of such changes into their Schedules of Concessions, subject to certain 
conditions;  
Noting the procedure adopted by t he General  Council to introduce HS2007 changes, to Schedules of 
Concessions12, which in certain cases may require negotiations and/or consultations under 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex13 to this decision would need more t ime to proceed 
with consultations or possible Article XXVIII negotiations and have requested an extension of their 
respective waivers;  
                                                
1 WT/L/675, WT/L/675/Add.1, WT/L/675/Add.2, WT/L/675/Add.3 and WT/L/675/Add.4.  
2 WT/L/713.  
3 WT/L/745.  
4 WT/L/787, WT/L/787/Add.1 and WT/L/787/Add.2.  
5 WT/L/809.  
6 WT/L/833.  
7 WT/L/874.  
8 WT/L/901.  
9 WT/L/946.  
10 WT/L/968.  
11 WT/L/997.  
12 WT/L/673.  
13 Column one of the Annex lists the Members and column two indicates the Member's date of 
implementation of HS2007 changes.  WT/L/1027  
 
- 2 - 
 
  Considering that other Members not listed in the Annex to this Decision may already have 
implemented domestically the HS2 007 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 view of the exceptional circumstances, to suspend the application of the provision s of 
Article II of GATT 1994:  
(a) for those Members listed in the Annex for a further year until 31 December 2018; and  
(b) for any other Member not listed in the Annex, that notifies the Committee on Market 
Access of its wish to be included in the waiver decision,  for the period from the date of 
implementation of the HS2007 changes for that Member until 31 December 2018;  
to the extent necessary for the purpose of enabling such Members to implement domestically the 
recommended amendments to the Harmonized System no menclature pending incorporation of such 
changes into their Schedules of Concessions, subject to the following conditions:  
i. Members covered by paragraphs (a) and (b) of this Decision shall, where necessary, 
promptly enter into negotiations and/or consultati ons 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.  WT/L/1027  
 
- 3 - 
 
  ANNEX  
MEMBERS WHICH HAVE R EQUESTED TO BE COVER ED BY THE WAIVER GRA NTED  
UNDER THIS DECISION  
  Date of Implementation of  
 Members  HS2007 Changes  
 
1. Argentina          1 January 2007  
2. Brazil          1 January 2007  
3. China          1 January 2007  
4. Dominican Republic        1 January 2007  
5. European Union         1 January 2007  
6. Malaysia          1 January 2007  
7. Philippines          11 December 2007  
8. Switzerla nd         1 January 2007  
9. Thailand          1 January 2007  
 
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