WORLD TRADE  
ORGANIZATION  WT/L/605 
2 mars 2005 
 (05-0870) 
  
  
A PROCEDURE FOR THE INTRODUCTION OF HARMONIZED SYSTEM 2002 
CHANGES TO SCHEDULES OF CONCESSIONS USING THE CONSOLIDATED TARIFF 
SCHEDULES (CTS) DATABASE  
 
Decision of 15 February 2005 
 
 
 The General Council,   Having regard to  Articles IV:2 and IX:1 of the WTO Agreement; 
  
 Recalling  that the Contracting Parties to GATT 1947, by their Decision of 12 July 1983
1, 
agreed on a method to introduce the Harmonized System (HS) into schedules of concessions; 
  Recalling  that the Contracting Parties to GATT 1947, by their Decision of 8 October 1991
2, 
decided on simplified procedur es to introduce HS changes to schedules of concessions; 
 
 Recalling  that the General Council, by its Decision of 18 July 20013, established a Procedure 
for the introduction of Harmonized System 2002 changes to schedules of concessions;   Considering  the increased complexity of introduc ing HS changes into schedules and the 
lengthy period of time it has taken to introduce HS1996 and HS2002 changes into schedules; 
 
 Noting  that Members established a Consolidated Tariff Schedule (CTS) database which, 
although not legally binding, could serve as a valuable  tool for the verification and certification of 
commitments;   Recalling that Members agreed, by their Decision of 1 August 2004, to finalize the results of 
the on-going non-agricultural market access negotiations in the HS2002 nomenclature
4; 
  Taking into account  the desire of Members to further facilitate and simplify the introduction 
of HS2002 changes into WTO schedules by making a better use of the CTS database; 
  Decides that:  
 
 These procedures shall supersede Attachment A of the General Council Decision of 18 July 2001 (WT/L/407) relating to electronic verification, and ame nd and supplement the 
procedures outlined in Attachment B of the same decision as follows:  
 
                                                     
 
1 BISD 30S/17. 
2 BISD 39S/300. 
3 WT/L/407. 
4 WT/L/579, Annex B, paragraph 5. WT/L/605 
Page 2  
 
 I. Preparation and Distribution of the Draft CTS Schedule  
 
1. The Secretariat shall introduce into each de veloping country Member's schedule in the 
Consolidated Tariff Schedule (CTS) database th e Harmonized System 2002 (HS2002) changes.  
These changes as reflected in each developing coun try Member's schedule will be considered the 
"draft HS02 file" for the purpose of this Decision.  The Secretariat shall update in the schedules in the 
CTS database all the tariff numbers and descriptio ns that change due to the introduction of the 
HS2002 nomenclature, including those relating to tariff rate quotas and export subsid ies, if applicable.  
In doing this work, the Secretariat shall abide by the technical pro cedures described in the Annex to 
this Decision.  
2. In preparing the draft HS02 file, the Secretariat sh all, to the extent possible,  ensure that the 
scope of the concessions remain unchanged.  The Secr etariat shall highlight those tariff lines on which 
a change in the scope of the concession may have o ccurred due to the complex technical nature of the 
transposition.  
3. The Secretariat shall send to each developing country Member its draft HS02 file for 
examination as soon as the technical work has been co mpleted.  Upon receipt of this file, the Member 
shall have the possibility to seek clarifications from the Secretariat and propose changes as laid out in 
Section II.    
4. Developed country Members are expected to pr epare their own draft HS02 files, which they 
are expected to submit to the Secretariat for exam ination and final formatting.  In this regard, 
developed country Members may use the submis sion they prepared under the General Council 
Decision of 18 July 2001 (WT/L/407).  Following examination of these files, if the Secretariat has no 
comments on the file, the procedure outlined in paragr aph 6 shall be followed.  If the Secretariat has 
comments, those comments will be transmitted to the developed country Member  concerned (the date 
of transmittal of those comments is hereinafter refe rred to as the "first date") and the procedure under 
paragraph 7 shall be followed.  Thereafter, the draft HS202 files of developed country Members will 
be subject to the procedures containe d in paragraph 9 and onwards.   
II. Examination of Draft CTS Files and Release for Multilateral Review 
 
5. Developing country Members are expected to ex amine their draft HS02 file and provide the 
Secretariat with a written communication which either  (1) approves the file, or (2) provides specific 
comments on the contents of the draft HS02 file.  Such communications are expected to reach the 
Secretariat no later than 60 days following the da te of the communication transmitting the draft HS02 
file to the Member (hereinafter referred to as the "first date").   
6. In case (1), the Secretariat sha ll release the draft HS02 file for multilateral review with a 
headnote indicating that the draft HS02 file has been approved by the Member. 
7. In case (2), both the Member concerned and the Secretariat shall endeavour to reach a 
common understanding on the issue(s) raised, and re flect any changes accordi ngly in the draft HS02 
file, with a view to releasing it fo r multilateral review no later than 90 days from the "first date".  In 
this regard,  
(a) when a common understanding is reached and no change is required, the Secretariat 
shall release the original draft HS02 file  for multilateral review with a headnote 
indicating that the file has been approved by the Member.  WT/L/605 
 Page 3 
 
 
 (b) when a common understanding is reached a nd changes to the draft HS02 file are 
required, the Secretariat shall prepare a revised file and release it for multilateral 
review with a headnote indicating that th e file has been approved by the Member. 
(c) when a common understanding has not been reached within the 90-day period, the 
Secretariat shall prepare a revised draft HS02 file including the specific changes 
proposed by the Member and release the file for multilateral review.  The revised file 
shall include a headnote indicating that the file has been approved by the Member, and shall also provide the Secretariat observations on the file. 
8. If the Secretariat does not receive any response from the Member concerned after the 60 days 
referred to in paragraph 5, the draft HS02 file will be released for multilateral review with a headnote 
indicating that the Member concerned has neither  provided any comments nor approved the file. 
III. Multilateral Review Process 
 
9. Multilateral review of the released electronic file shall take place in the framework of 
informal dedicated sessions of the Committee on Market Access, which shall be scheduled as 
required.  For the purpose of the multilateral review of the draft HS02 file, the Secretariat will post the 
files three or four times a year on the Members' website and on dates that should be at least six weeks prior to the informal sessions scheduled to this e ffect.   Members shall be notified of such postings 
through a communication by the Secretariat.  
10. Modifications agreed at the multilateral revi ew sessions shall be incorporated by the 
Secretariat into a revised version of the file, whic h shall then be resubmitted for multilateral review.  
In case a Member has a query or comment concerning another Member's draft HS02 file, but is unable 
to attend the meeting at which these changes are to  be reviewed, it may request the Chair to convey 
those queries/comments to the other Member at the time of the multilateral review.  
11. In case the scope of a concession has been modi fied as a result of the transposition, GATT 
Article XXVIII consultations and rene gotiations shall be entered into by the Member concerned.  The 
status of discussions and consultations between  Members, including Article XXVIII renegotiations, 
should be reported  to other Members at the multilateral sessions to ensure full transparency. 
IV. Certification of the HS2002 Changes 
 
12. When there is no objection remaining on a draft HS 02 file at a multilateral review session,  it 
may then be considered approved by  the Committee, with the exception of any draft HS02 file released 
under paragraph 8 where a written communication by the Member approving the file would also be 
required.  
13. A paper version of the HS2002 changes as contained in the approved HS02 file shall be 
prepared by the Secretariat for the purpose of cer tification.  The procedures for modification and 
rectification of schedules of tariff concessions (L/ 4962) shall be followed in this regard.    
V. Periodic Report by the Secretariat 
 
14. The Secretariat shall prepare a periodic report(s) on the status of work which shall include the 
following information, to the extent possible: (i) th e draft HS02 files that remain to be done, (ii) the 
draft HS02 files that have been completed and the date  when they were sent to Members, (iii) the draft 
HS02 files released for multilateral review, including a mention of any relevant headnotes, (iv) the 
progress made on each draft HS02 file, including Members raising reservations, the tariff lines subject 
to reservation, a summary of the reason for the reservation; (v) the draft HS02 files that have been WT/L/605 
Page 4  
 
 approved in the multilateral review and the date of th eir circulation for certification; (vi) the approved 
HS02 files that have been certified.   
VI. Relationship with the Previous Procedure to Introduce HS2002 Changes to Schedules of 
Concessions 
 15. In preparing the draft HS02 files, the Secretariat shall use the information submitted by 
developing country Members under the procedures c ontained in the General Council Decision of 18 
July 2001 (WT/L/407).  The Secretariat shall also give priority to the preparation of such files.  
VII. Waiver for the Introduction of Harmonized System 2002 Changes 
 
16. For those Members which are currently waived  from the application of the provisions of 
Article II of GATT 1994, the waiver shall continue  to apply for such Members under the conditions 
set out in the relevant decision(s) granting the waiver. 
17. Those Members not currently covered by a waiv er may notify the Committee of their wish to 
be included in the waiver decision once they have approved their draft HS02 file and it has been 
released for multilateral review.  The latter action w ill be considered equivalent to the submission as 
foreseen in paragraph (i) of the General Counc il decision WT/L/469 granting a waiver and the 
relevant paragraphs of s ubsequent waiver decisions. Such a notif ication should also include the date 
of domestic implementation of the HS2002 changes by that Member. 
  WT/L/605 
 Page 5 
 
 
 ANNEX 
 
 
1. The Consolidated Tariff Schedules (CTS) da tabase contains all WTO Members’ concessions 
on goods in a standardized format. It currently contains 131 schedules representing more than 700,000 
tariff lines. In the light of the slow progress in the HS2002 transposition and also in the context of 
requirements arising from the ongoing negotiations on goods, it has been suggested to transpose the CTS database to the HS2002 nomenclature.
5  Should Members agree, a transposition of the CTS to 
HS2002 could be undertaken by the Secretariat an d this could feed into the HS2002 transposition 
exercise as well as into the current negotiating process.  The following note describes the relevant 
technical issues thus far identified by the Secret ariat, which would need to be addressed in a 
transposition of the CTS to HS2002.   
HS2002 Changes 
  2. As noted in document WT/L/407, the HS2002 nomenclature has 373 changes or sets of 
changes, which can be summarized as follows:  
Table 1 - HS2002 Changes or Sets of Changes
6 
Category Changes Number of Items 
1 New break-outs of the nomenclature 87 
2 Condensing (or deletion) of the nomenclature 48 
3 Textual changes of the nomenclature 130 
4 Typographical changes or corrections 108 
 
3. The 238 textual changes (categories 3 and 4) ar e relatively straightforward and could be done 
automatically in many cases. Moreover, as noted in WT/L/407, 102 of them are items related only to 
chapter or subheading notes. Categories 1 and 2 are changes of codes, descriptions or structures, 
which could be mergers or splits of headings or subheadings. They could also include more complex 
changes combining splits and merger s. These changes will become more  complicated when they have 
to be transposed to the level of national tariff lin es, i.e. more disaggregated than the HS 6-digit 
subheading level. Examples 1 and 2 (below) show th e complexity of split and merger transpositions 
applied to national subheadings. Manual work wo uld be needed for pro cessing these tariff lines. The 
number of HS subheadings affected by changes in the HS2002 nomenclature can be summarized as 
follows: 
Table 2 - HS2002 Changes to HS Subheadings 
(Number of HS sub-headings) 
Case HS96 HS2002 
A No change 4713 4713 
B Change in codes only 31 31 
C Split or merger 369 480 
 Total 5113 5224 
 
 
 
 
                                                      
5 It should be noted that a procedure to implement HS 2002 changes to Schedules of Concessions 
started in 2001. Since then, 33 members have submitted documentation as required, which include loose-leaf schedules and concordance tables (WT/L/407).  
6 Changes related to a set of headings or subheadings. WT/L/605 
Page 6  
 
 Data 
 
4. Among the 131 schedules, three of them are already filed in HS2002 and need no further work; seven schedules are still in HS 1992, which could be transposed to HS2002 in a two step 
process (HS92 to HS96 and then HS96 to HS2002). The remaining 121 schedules are in HS96. It is 
suggested not to include the schedules of the te n new members of the European Communities in the 
transposition exercise.
7  
 
Transposition Procedure 
 
Concession elements   
5. The CTS database contains not only tariff c oncessions but also other elements, which can 
either be on tariff-line basis, such as base du ties, initial negotiating rights (INRs) and special 
safeguards (SSGs), or in other parts of the sch edule, such as tariff rate quotas (TRQs). Not all 
elements currently included in the CTS are needed either for the HS2002 transposition or for the 
preparation and evaluation of offers in the context of the negotiations.  It is therefore suggested to 
retain only those elements which are requ ired for both purposes (see attachment).  
 
Recording of concessions in HS2002  
6. Each new HS2002 subheading/tariff line will come  from one or more HS96 tariff lines or part 
of these lines. If a HS2002 subheadi ng/tariff line matches with two or more HS96 tariff lines and if 
these lines have the same levels or contents of concessions (e.g. same bound duties), the original 
concession elements would be merged into one new concession at the level of the new HS2002 
subheading/tariff line. If the concessions of the orig inal HS96 tariff lines are different, the concession 
elements of new HS2002 subheading/tariff line would have to reflect this. In this case, the HS2002 
subheading/tariff line would be broken down to a mo re detailed level so that the CTS in HS2002 
would reflect fully the same level of concessions as the CTS in HS96.  7. Examples 1 and 2 show that the "collapsing" of tariff lines to HS 6 digit subheadings could 
significantly simplify the tariff structure and the wo rkload involved. It would require much less 
manual intervention and would thus be less likely to be controvers ial. Having a maximum number of 
concessions defined at the level of HS 6-digit subh eadings would also make it easier to transpose the 
new schedule into any new national appl ied schedule based on HS2002 nomenclature.
8 
 
Procedural Issues 
 8. It is proposed that the Secretariat convert all tariff lines into the HS2002 nomenclature. Those 
tariff lines that have been affected by changes in  the HS nomenclature would be flagged. Whenever 
possible, automated processing would be used to reduce the workload (cases A, B and parts of C). 
However, a considerable number of tariff lines would have to be processed manually. These tariff 
lines need to be reviewed line by line to determin e the new tariff line code(s) and description(s) and 
their respective level of concession according to th e amendments and correlation tables between HS96 
and HS2002. Although some methodologies and software could be de veloped to facilitate the manual 
revision and verify outcomes, they would work only as tools, and not as the substitute for manual 
revisions. It has to be recognized that the Secretariat may have to adjust detailed tariff line codes and 
descriptions in certain instances (e.g. example 2, table 12) in order to generate meaningful and 
                                                     
 
7 Of these, one schedule is in HS 2002 and the remaining nine are in HS 1996. 
8 This would not preclude that concessions defined only at the level of subheadings could be broken 
down again into tariff line de tail by the Members concerned.  WT/L/605 
 Page 7 
 
 
 intelligible new tariff schedules. Any modifications that require manual modifications would need to 
be clearly flagged for verification and approval by Members.  
 
Reference Documents   
 9. The transposition should be based on the in formation from the World Customs Organization, 
which is included in the WTO documents G/MA/W/24, G/MA/W/26, G/MA/W/27 and 
G/MA/W/27/Add.1. The key element for such a tr ansposition would be a de tailed concordance table 
between the HS96 and the HS2002 nomenclatures.   
10. The concordance tables submitted by the 33 Members under the procedure for the HS2002 
transposition (WT/L/407) could also be used in  the procedures developed for the HS2002 CTS 
transposition, so that the workload could be redu ced. Furthermore, for Members that already have 
made their IDB submissions in HS2002, this c ould be useful reference for the exercise. 
 
Example 1: Category 1 - Split  
11. One HS96 subheading 010600 becomes eight new HS2002 subheadings:  
                                                                       Table 3b         HS2002 
   
HS Code Product description 
   0106 Other live animals. 
   01061 - Mammals: 
Table 
3a HS96    010611      -- Primates 
HS 
Code Product description  
010612      -- Whales, dolphins and  
         porpoises (mammals 
of… 
0106 Other animals, live birds, 
foxes, monkeys, rabbits, 
worms, bait, nesoi  
010619      -- Other 
010600 Animals, live, nesoi  010620 - Reptiles (including snakes 
and turtles) 
   01063 - Birds: 
   010631      -- Birds of prey 
   
010632      -- Psittaciformes 
(including  
         parrots, parakeets,  
         macaws and cockatoos) 
   010639      -- Other 
   010690 - Other 
 
  
 
    
 
  WT/L/605 
Page 8  
 
 12. In this example, in the CTS database,  a Member has three tariff lines (TL) under 
subheading 010600: 
 
Table 4  HS96   
TL code Product description 
0106 Other live animals. 
010600 Other live animals 
01060010 - Domestic rabbits 
01060020 - Pigeons 
01060090 - Other 
 13. In theory, the three national subheadings  could go under each of the eight new HS2002 
subheadings. If the conversion is done by comput er program, it may generate 24 possible HS2002 
tariff lines. However, not all of the 24 new nati onal subheadings are appropriate when the product 
descriptions are considered. For instance, the na tional subheading “domestic rabbits” should not be 
under the subheading “primates”. Therefore, in th is case, each tariff line generated by computer 
program needs to be reviewed manually to dete rmine whether it should stay under the corresponding 
new HS2002 subheading. From all these possible new tariff lines and product descriptions, the 
following tariff lines would be retained.   
  Table 5  HS2002 
TL code Product description 
0106 Other live animals. 
01061 - Mammals: 
01061100      -- Primates 
01061200      -- Whales, dolphins and porpoises … 
010619      -- Other 
01061910           --- Domestic rabbits 
01061990           --- Other 
01062000 - Reptiles (including snakes and turtles) 
01063 - Birds: 
01063100      -- Birds of prey 
01063200      -- Psittaciformes … 
010639      -- Other 
01063910           --- Pigeons 
01063990           --- Other 
01069000 - Other 
 
14. If all national subheadings (tariff lines) unde r a 6-digit subheading have the same duties (and 
same other concession elements), these lines could be  collapsed to HS 6-digit subheading level. For 
example, assuming HS96 tariff lines 01060020 and 01060 090 have the same bound rate of 20, and the 
duty on 01060010 is 10 percent as shown in the table below:  
 
   Table 6  HS96 
TL code Product description Bound duty 
0106 Other live animals.  
010600 Other live animals  
01060010 - Domestic rabbits 10 
01060020 - Pigeons 20 
01060090 - Other 20 
  WT/L/605 
 Page 9 
 
 
 15. HS2002 tariff lines 01063910 and 01063990 could then be collapsed to 01063900 because 
they have same duty rate of 20 percent.  Ho wever, tariff lines 01061910 and 01061990 could not be 
collapsed because they have different duty rates. 
 
Table 7a HS2002 before collapsing  Table 7b HS2002 after collapsing 
TL code Product description Bound 
duty   
TL code Product description Bound duty 
0106 Other live animals.   0106 Other live animals.  
01061 - Mammals:   01061 - Mammals:  
01061100      -- Primates 20  01061100      -- Primates 20 
01061200      -- Whales, 
dolphins  
         and porpoises 
… 20  
01061200     -- Whales, 
dolphins  
         and porpoises 
… 20 
010619      -- Other   010619      -- Other  
01061910          --- Domestic  
              rabbits 10  
01061910          --- Domestic  
                rabbits 10 
01061990          --- Other 20  01061990           --- Other 20 
01062000 - Reptiles (including 
snakes and turtles) 20  
01062000- Reptiles (including 
snakes and turtles) 20 
01063 - Birds:   01063 - Birds:  
01063100      -- Birds of prey 20  01063100      -- Birds of prey 20 
01063200      -- Psittaciformes 
… 20  
01063200     -- Psittaciformes 
… 20 
010639      -- Other      
01063910           --- Pigeons 20  01063900      -- Other  20 
01063990           --- Other 20     
01069000 - Other 20  01069000 - Other 20 
 
16. A concordance table between the HS96 and HS2002 nomenclature at the tariff line level 
would be constructed as follows: 
 
Table 8a        HS96 to HS2002                                     Table 8b HS2002 to HS96 
HS96 ex Bound 
Rate 
in 
HS96 HS2002 ex Bound 
Rate 
in 
HS02  HS2002 exBound 
Rate 
in  
HS02 HS96 exBound 
Rate 
in 
HS96 
01060010   10 01061910   10   01061100  20 01060090 x 20 
01060020   20 01063900  x 20   01061200  20 01060090 x 20 
01060090 x 20 01061100  20   01061910   10 01060010   10 
01060090 x 20 01061200  20   01061990  20 01060090 x 20 
01060090 x 20 01061990  20   01062000  20 01060090 x 20 
01060090 x 20 01062000  20   01063100  20 01060090 x 20 
01060090 x 20 01063100  20   01063200  20 01060090 x 20 
01060090 x 20 01063200  20   01063900 x 20 01060020  20 
01060090 x 20 01063900 x 20   01063900 x 20 01060090 x 20 
01060090 x 20 01069000  20   01069000  20 01060090 x 20 
 
 WT/L/605 
Page 10  
 
  
 Example 2: Category 2 - Merger 
 
17. Three HS96 subheadings merge to one new HS2002 subheading:  Table 9a        HS96                                                       Table 9b                HS2002  
HS code Product description  HS 
code Product description 
1103 Cereal groats, meal and pellets.  1103 Cereal groats, meal and pellets. 
11031 - Groats and meal :  11031 - Groats and meal: 
110311      - - Of wheat  110311      -- Of wheat 
110312      - - Of oats  110313      -- Of maize (corn) 
110313      - - Of maize (corn)  110319      -- Of other cereals 
110314      - - Of rice    
110319      - - Of other cereals    
 
18. In the CTS database, a Member has five tariff lines related to the three subheadings: 
 
  Table 10  HS96 
TL code Product description 
1103 Cereal groats, meal and pellets. 
11031 - Groats and meal : 
110311      - - Of wheat 
11031110           - - - Durum wheat 
11031190           - - - Common wheat and spelt 
11031200      - - Of oats 
110313      - - Of maize (corn) 
11031310           - - - Of a fat content not exceeding 1,5 % by 
weight 
11031390           - - - Other 
11031400      - - Of rice 
110319      - - Of other cereals 
11031910           - - - Of rye 
11031930           - - - Of barley 
11031990           - - - Other 
 19. If the first 6 digits of the HS96 tariff lines are substituted by the new HS2002 subheadings: 
 
     Table 11a  HS96     Table 11b HS2002 
TL code  TL code Product description 
11031200   11031900 - - Of oats 
11031400 substitute first 6 digits with 
110319 11031900 - - Of rice 
11031910   11031910      - - - Of rye 
11031930   11031930      - - - Of barley 
11031990   11031990      - - - Other 
 
    WT/L/605 
 Page 11 
 
 
  
 20. The new HS2002 codes do not conform to the HS  coding rules, since “00” exists twice. 
Furthermore an HS code ending in “00” cannot co exist under the same subheading with other codes, 
in this case “10”, “30” and “90”. These lines could be corrected by assigning new codes for HS codes 
11031900 as follows: 
 
   Table 12  HS2002 
TL code Product description 
11031910 - - - Of rye 
11031930 - - - Of barley 
11031940 - - - Of oats 
11031950 - - - Of rice 
11031990 - - - Other 
 
21. If all national subheadings (tariff lines) under a 6-digit subheading have the same duties (or other concession elements), these lines could be co llapsed to HS 6-digit subheading level and the 
transposition exercise could be significantly simplified as shown below. For example if the duties in 
the original CTS schedule were as shown in the table below:  
Table 13  HS96 
TL code Product description Bound duty 
1103 Cereal groats, meal and pellets.   
11031 - Groats and meal :   
110311      - - Of wheat   
11031110           - - - Durum wheat 10 
11031190           - - - Common wheat and spelt 10 
11031200      - - Of oats 10 
110313      - - Of maize (corn)   
11031310           - - - Of a fat content not exceeding 1,5 % by 
weight 10 
11031390           - - - Other 10 
11031400      - - Of rice 10 
110319      - - Of other cereals   
11031910           - - - Of rye 10 
11031930           - - - Of barley 10 
11031990           - - - Other 10 
 
22. Then the resulting table in HS2002 could be simplified as shown below.   
Table 14a HS2002 before collapsing      Table 14b HS2002 after collapsing 
TL code Product 
description  Bound duty  TL code Product description Bound duty 
11031910 - - - Of rye 10  110319      -- Of other cereals 10 
11031930 - - - Of barley 10     
11031940 - - - Of oats 10     
11031950 - - - Of rice 10     
11031990 - - - Other 10     
 WT/L/605 
Page 12  
 
  
 23. A concordance table between the HS96 and HS2002 nomenclature at the tariff line level 
would be constructed as follows: 
 
Table 15a    HS96 to HS2002                                Table 15b   HS2002 to HS96 
HS96 ex Bound 
Rate 
in 
HS96 HS2002 ex Bound 
Rate 
in 
HS02  HS2002 exBound 
Rate 
in  
HS02 HS96 exBound 
Rate 
in 
HS96 
11031200  10 110319 x 10  110319 x 10 11031200  10 
11031400  10 110319 x 10  110319 x 10 11031400  10 
11031910  10 110319 x 10  110319 x 10 11031910  10 
11031930  10 110319 x 10  110319 x 10 11031930  10 
11031990  10 110319 x 10  110319 x 10 11031990  10 
 
    WT/L/605 
 Page 13 
 
 
 Attachment 
 
 The new HS2002 concession table to be constr ucted based on the CTS would cover all bound 
tariff lines.  It would contain for each tariff line, inter alia , the following data elements: 
 
• Tariff line code in HS2002 nomenclature (including suffix or ex) 
• Product description 
• Base duty (if year of implementation is later than 2005)   
• Final bound duty 
• Other duties and charges 
• Special safeguard 
• Present legal instrument 
• Present INR (if available in the CTS) 
• Implementation period (if year of implementation is later than 2005) 
• Certification indicator 
  Additional tables containing the supplementary agricultural commitments (tariff quotas, export subsidies, domestic s upport) would be included.  
 
__________