WORLD TRADE  
ORGANIZATION  WT/L/675 
19 December 2006 
 (06-6081) 
  
   
INTRODUCTION OF HARMONIZED SYSTEM 2007   CHANGES INTO 
WTO SCHEDULES OF TARIFF CONCESSIONS 
 
Decision of 15 December 2006
1 
 
 
  The General Council,   Having regard  to Articles IV:2 and IX:3 of the Ma rrakesh Agreement establishing the World 
Trade Organization (the "WTO Agreement"); 
  Recognizing  that the adoption of the Harmonized Co mmodity 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 C onvention, the Council 
of the World Customs Organization adopted a Recommendation on 26 June 2004 concerning 
amendments to the Harmonized Sy stem which will come into forc e on 1 January 2007 (hereinafter 
referred to as "HS2007 changes"); 
 
 Noting the procedure adopted by the General Council to introduce HS2007 changes, to 
Schedules of Concessions
2, which in certain cases may require negotiations and/or consultations under 
Article XXVIII of GATT 1994,   Considering  that the Members listed in the Annex
3 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 An nex to this Decision may already have 
implemented domestically the HS2007 changes, or ma y intend to do so, pending incorporation of such 
changes into their Schedules of Concessions, and ma y also desire to be c overed 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 starting from 1 January 2007 until 
31 December 2007;  and 
 
                                                     
 
1 Adopted in accordance with the Decision-Making Procedures under Articles IX and XII of the WTO 
Agreement agreed by the General Council in November 1995 (WT/L/93). 
2 WT/L/673.  
3 Column one of the Annex lists the Members an d column two indicates the Member's date of 
implementation of HS2007 changes. WT/L/675 
Page 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, for the period from the date 
of implementation of the HS2007 changes fo r that Member until 31 December 2007;  
 to the extent necessary for the purpose of enab ling such Members to implement domestically the 
recommended amendments to the Harmonized System  nomenclature pending incorporation of such 
changes into their Schedules of Concessi ons, 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 me ntioned above shall, to the extent possible, 
be completed by 31 December 2007; 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 consultatio ns 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/675 
 Page 3 
 
 
  ANNEX 
 
Members which have requested to be cove red by the waiver under the above decision  
  
1. Argentina 
2. Australia 
3. Brazil 
4. Canada 
5. Costa Rica 
6. Croatia 
7. El Salvador 
8. European Communities 
9. Guatemala 
10. Honduras 
11. Hong Kong, China 
12. India 
13. Korea  
14. Macao, China  
15. Malaysia 
16. New Zealand 
17. Nicaragua 
18. Norway 
19. Switzerland 
20. United States 
21. Uruguay 
__________