WT/L/946  
 
12 December 2014  
(14-7249)  Page: 1/3  
General Council    
 
 INTRODUCTION OF HARMONIZED SYSTEM 2007   CHANGES INTO 
WTO SCHEDULES OF TARIFF CONCESSIONS 
WAIVER DECISION OF 11 DECEMBER 2014 
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 uniformity 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 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 2006
1,  18 December 20072, 
18 December 20083, 17 December 20094, 14 December 20105 and 30 November 20116, 
11 December 20127 and 26 November 20138 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  2014, to the extent necessary to implement domestically the HS2007 changes 
pending incorporation of such changes into thei r Schedules of Concessions, subject to certain 
conditions; 
 
Noting the procedure adopted by the General Council to introduce HS2007 changes, to Schedules of 
Concessions
9, which in certain cases may require negotiations and/or consultations under 
Article XXVIII of GATT 1994; 
 
Considering  that the Members listed in the Annex10 to this decision would need more time to proceed 
with consultations or possible Article XXVIII negotiations and have requested an extension of their 
respective waivers; 
 Considering that other Members not listed in the Annex to this Decision may already have 
implemented domestically the HS2007 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;  
                                               
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/673. 
10 Column one of the Annex lists the Members and column two indicates the Member's date of 
implementation of HS2007 changes. WT/L/946 
 
- 2 - 
 
  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 for a further year until 31 December 2015;  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 2015;  
 to the extent necessary for the purpose of enabling such Members to implement domestically 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, 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 consultations mentioned above shall, to the extent 
possible, be completed by 31 December 2015;  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 adeq uate compensation is not offered by the 
Member concerned. 
 
 
  WT/L/946 
 
- 3 - 
 
  ANNEX 
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER GRANTED  
UNDER THIS DECISION 
  Date of Implementation of  
 Members HS2007 Changes 
 
1. Argentina         1 January 2007 
2. Australia         1 January 2007 
3. Brazil         1 January 2007 
4. China         1 January 2007 
5. Costa Rica        1 January 2007 
6. Dominican Republic       1 January 2007 
7. El Salvador        1 January 2007 
8. European Union        1 January 2007 
9. India         1 January 2007 
10. Israel         31 December 2007 
11. Korea, Republic of       1 January 2007 
12. Macao, China         1 January 2007 
13. Malaysia         1 January 2007 
14. Mexico         1 July 2007 
15. New Zealand        1 January 2007 
16. Norway         1 January 2007 
17. Pakistan         1 July 2007 
18. Philippines        11 December 2007 
19. Switzerland         1 January 2007 
20. Thailand          1 January 2007 
21. United States of America      1 January 2007 
22. Uruguay          1 January 2007 
 
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