WT/L/1181  
 
19 December 2023 
(23-8681) Page: 1/3 
   
 
  
INTRODUCTION OF HARMONIZED SYSTEM 2002
  CHANGES INTO  
WTO SCHEDULES OF TARIFF CONCESSIONS  
WAIVER DECISION  
Adopted on 1 3 December 2023  
The General Council,  
Having regard  to Articles IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO Agreement");  
Considering that the General Council, by its Decisions of 13 May 20021 and 8  July 20022, 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 for periods up to one year for each 
respective Member to the extent necessary to implement domestically the "HS2002 changes"3 pending 
incorporation of such changes into their Schedules of Concessions, subject to certain conditions;  
Considering that the General Council, by its Decisions of 12 December 20024, 11 February  20045, 
13 December 20046, 1 December 20057, 15 December 200 68, 18  December  20079, 
18 December  200810, 17 December 200911, 14 December 201012, 30 November  201113, 11 December 
201214, 26 November 201315 11 December 201416, 30 November  201517, 7 December  201618, 
1 December 201719, 13 December 201820, 10 December 201921, 18 December 202022, 23 November 
202123 and 2 0 December 202224 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 further periods 
 
1 WT/L/469  in respect of 23 Members.  
2 WT/L/477  in respect of Romania.  
3 "HS2002 changes" are defined as the amendments to the Harmonized Commodity Description and 
Coding System recommended by the Council of the World Customs Organization in its Recommendation 
adopted on 25  June 1999 which came into force on 1 January 2002. "Harmon ized System" refers to 
Harmonized Commodity Description and Coding System.  
4 WT/L/511 . 
5 WT/L/562 . 
6 WT/L/598 . 
7 WT/L/638 . 
8 WT/L/674 . 
9 WT/L/712 . 
10 WT/L/744 . 
11 WT/L/786 . 
12 WT/L/808 . 
13 WT/L/832 . 
14 WT/L/873 . 
15 WT/L/900 . 
16 WT/L/945 . 
17 WT/L/967 . 
18 WT/L/996 . 
19 WT/L/1026 . 
20 WT/L/1048 . 
21 WT/L/1082 . 
22 WT/L/1104 . 
23 WT/L/1124 . 
24 WT/L/1160 . WT/L/1181  
 
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  until 31  December 2023 for certain  Members, to the extent necessary to implement domestically the 
HS2002 changes pending incorporation of such changes into their Schedules of Concessions, subject 
to certain conditions;  
Noting  that the same Members, who are listed in the Annex to the present Decision, have requested 
an extension of their respective waivers;  
Considering  that these  Members listed in the Annex to the present Decision would need more time to 
proceed with consultations a nd/or possible Article XXVIII negotiations;  
Considering that other Members not listed in the Annex to this Decision may already have implemented 
domestically the HS2002 changes, or may intend to do so, pending incorporation of such changes into 
their Sched ules of Concessions, and may also desire to be covered by this waiver;  
Considering  that the General Council, by its decision of 15 February 200525, set forth a procedure by 
which those Members not currently covered by this waiver could be included;  
Decide s, in view of the exceptional circumstances, to suspend the applicati on of the provisions of 
Article  II of GATT 1994:  
(a) for th e Member listed in the Annex for a further year until 31  December 2024; and  
(b) for any other Member not listed in the Annex, that has approved its draft HS02 file and 
whose draft HS02 file has been released for multilateral review and 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 H S2002 changes for that Member until 
31 December  2024;  
to the extent necessary for the purpose of enabling such Member to implement domestically the 
recommended amendments to the Harmonized System nomenclature pending incorporation of such 
changes into its 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 A rticle XXVIII of GATT  1994;   
ii. The negotiations and/or consultations mentioned above shall, to the extent 
possible, be completed by 31 December 2024; and  
iii. In accordance with the provisions of Article XXVIII:3 of GATT 1994, applied 
mutatis  mutandis to the pres ent 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.  
 
25 WT/L/605 , paragraph 17.  WT/L/1181  
 
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  ANNEX  
Member which has requested to be covered by the waiver granted under this Decision  
1. China  
 
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