WT/L/1029  
 
1 December 2017 
(17-6631) Page: 1/3 
    
 
INTRODUCTION OF HARM ONIZED SYSTEM 2017 CHANGES INTO  
  
WTO SCHEDULES OF CON CESSIONS  
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 27 June 2014 concerning amendments 
to the Harmonized System which will come into force on 1 January 2017, and that a second 
Recommendation w as 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 20161 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 
HS2017 changes for those Members until 31  December 2 017, to the extent necessary to implement 
domestically the HS2017 changes pending incorporation of such 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 listed 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 the ir 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 provisions of 
Article II of GATT 1994:  
(a) for those Members listed in the Annex, until 31  Decem ber 2018; 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 Chapt er 44.  WT/L/1029  
 
- 2 - 
 
  (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 2018;  
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 conditi ons: 
i. Members covered by paragraphs (a) and (b) of this Decision shall, where necessary, 
promptly enter into negotiations and/or consultations with interested Members 
pursuant to paragraphs 1 -3 of Article  XXVIII of GATT  1994;   
ii. The negotiations and/or consul tations 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/1029  
 
- 3 - 
 
  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 January 2017  1 January 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.