G/MA/W/125  
 
1 August 2016  
(16-4103)  Page: 1/3  
Committee on Market Access    
 
INTRODUCTION OF HARMONIZED SYSTEM 2017   CHANGES INTO 
WTO SCHEDULES OF CONCESSIONS 
 DRAFT WAIVER DECISION  
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 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"); 
Noting the procedure [adopted by the General Council to introduce HS2017 changes, to Schedules of 
Concessions]
1, which in certain cases may require negotiations and/or consultations under 
Article XXVIII of GATT 1994; 
Considering  that the Members listed in the Annex2 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 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 provisions of 
Article II of GATT 1994: 
a)  for those Members listed in the Annex, for a further year until 31 December 2017; 
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 from the date of 
implementation of the HS2017 changes for that Member until 31 December 2017;  
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: 
                                               
1 Secretariat note:  a reference to the adopted procedures would be included in this footnote. 
2 Column one of the Annex lists the Members; column two indicates the Member's date of 
implementation of HS2017 changes; an d column three indicates whether the Member has also implemented 
the corrections and complementary amendments to HS Chapter 44.  G/MA/W/125 
 
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  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 2017; 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/MA/W/125 
 
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  ANNEX 
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER 
UNDER THE ABOVE DECISION 
 
Member  Date of Implementation of the  
WCO Council Decision 
 
Adopted on 27 June 2014 Adopted on 11 June 2015 
         
   
      
 
 
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