WORLD TRADE  
ORGANIZATION  G/MA/W/23/Rev.4 
28 September 2007 
 (07-4101) 
Committee on Market Access   
 
 
SITUATION OF SCHEDULES OF WTO MEMBERS 
 
Note by the Secretariat1 
 
Revision  
 
  
 It was agreed at the Market Access Committ ee meeting of 22 June 199 9 that Annex II of 
document G/MA/63, setting out the situation of  schedules of WTO Members, would be updated 
periodically.2  In this connection, please find attached an update of the status of Members' schedules 
incorporating information up to 20 September  2007.  The introductory text contained in Annex II of 
the original document G/MA/63 has been updated to take into account devel opments since the last 
revision.    
_______________ 
 
I. INTRODUCTION 
 All WTO Members have a schedule of tariff concessions which is either annexed to the 
Marrakesh Protocol to the GATT 1994 or to a Pr otocol of Accession.  Some Members have also 
schedules pre-dating the Uruguay Round which reflect concessions granted previously.
3     
  The attached table reflecting the current s ituation of schedules of WTO Members has been 
prepared for information purposes in order to assist, inter alia , the project team in the Secretariat 
updating the CTS files into HS2002
4 and into HS20075.  The pending work on the schedules of 
concessions derives from obligations related to th e introduction of the Harmonized System and its 
subsequent amendments, the results of the Uruguay R ound, technical modifications or rectifications to 
the schedules, as well as renegotiations under GATT Ar ticle XXVIII.  Some background information 
on these issues has been provided for ease of reference.   
 
 The table consists of the following columns:   Column 1: Indicates the item number in the table. 
 Column 2: Lists the WTO Members in alphabetical order.  It also indicates whether or 
not the Member is a party to the Harmonized System Convention. 
                                                     
 
1 This document has been prepared  under the Secretariat's own respon sibility and is without prejudice 
to the positions of Members and to their rights and obligations under the WTO. 
2 See G/MA/M/19, paragraph 4.1. 
3 The situation of Pre-Uruguay Round schedules can be found in GATT documents TAR/W/7 and 
TAR/W/85. 
4 Decision of 15  February  2005 (WT/L/605), A Procedure for the Introduction of Harmonized System 
2002 Changes to Schedules of Concessions Using the Consolidated Tariff Schedules (CTS) Database. 
5 Decision of 15 December 2006 (WT/L/673), A Procedure for the In troduction of Harmonized System 
2007 changes to Schedules of Concessions Using the Consolidated Tariff Schedules (CTS) database G/MA/W/23/Rev.4 
Page 2  
 
   Column 3: Indicates the Roman numeral assigned to the Member's schedule.  Its 
equivalent Arabic numeral is included in parenthesis for ease of reference. 
 Column 4: Indicates the situation of the Pre-Uruguay Round schedule, if any.  Column 5: Indicates whether the schedule is annexed to the Marrakesh Protocol or to a 
Protocol of Accession.  The date of accession and references to the relevant 
documentation is included for the latter. 
 Column 6: Provides information on the transposition of Uruguay Round schedules into 
the Harmonized System and its subsequent amendments.  In the case of Members having acceded after 1  January  1995, it also indicates the tariff 
nomenclature used in the schedule a nnexed to its protocol of accession. 
 Column 7:  Provides information on the re ctifications/modifications requested by the 
Member, if any. 
 Column 8:  Provides information on the renegotiations under GATT Article XXVIII 
initiated by the Member, if any. 
II. THE HARMONIZED SYSTEM AND ITS AMENDMENTS 
A. I
NTRODUCTION OF THE HARMONIZED SYSTEM  
 Following the entry into fo rce of the Harmonized System6 (HS) on 1  January  1988 (HS88), 
the pre-UR schedules of those GATT Contracting Par ties which were also contracting parties to the 
HS Convention were required to be transposed into the HS nomenclature7.  The GATT Committee on 
Tariff Concessions developed procedures for this purpose8.  A number of schedules were transposed, 
certified and annexed to Protocols.9  Some Members undertook to renegotiate their schedules in 
connection with the implementation of the HS.  The situation regarding pre-UR schedules is set out in 
column 4 of the table.  The term "None" is used  for those Members that had no GATT schedule of 
concessions.  It should, however, be noted that these Members did submit a schedule either during the 
Uruguay Round or at the time of their accession.    
 The Harmonized System Committee of the Wo rld Customs Organization (WCO) undertakes a 
periodic review of the HS to take account of chang es in technology and patterns in international trade, 
and recommends amendments to it.  The first set  of such modifications came into force on 
1 January  1992 (HS92).  A second, more substantial,  set of amendments came into force on 
1 January  1996 (HS96), and a third one on 1  January  2002 (HS2002).  The most recent amendment 
entered into force on 1  January  2007 (HS2007).
10   
                                                      
6 The Harmonized System (HS) nomenclature, which was developed in the World Customs 
Organization (formerly the Customs Cooperation Council), entered into force on 1  January  1988 through a 
Convention.  As of 16 August 2007, there are 85 WTO Members (counting the EC-27 as one) which are 
contracting parties to the HS Convention.  Practically all the remaining 39 WTO Members apply the HS in spite 
of not being contracting parties to it.   
7 Article 3 of the HS Convention obliges HS contrac ting parties to ensure that their customs tariff and 
statistical nomenclatures are in conf ormity with the Harmonized System.  It is to be noted that those GATT 
Contracting Parties which were not c ontracting parties to the HS, but nevertheless applied the HS in their 
national customs tariff, also undertook this exercise in order to keep the authentic texts of their schedules up to 
date and in conformity with their national customs tariff. 
8 Decision of 12  July 1983, GATT BISD 30S/17. 
9 See GATT doc. TAR/W/67/Rev.15 and TAR/W/74/Rev.12. 
10 See G/MA/W/67 and G/MA/W/76.  G/MA/W/23/Rev.4 
 Page 3 
 
 
  B. FIRST AMENDMENT TO THE HS (HS92) 
 With a view to keeping the authentic texts of GATT schedules up to date and in conformity 
with the national customs tariff, the Committee on Tariff Concessions adopted in 1991 simplified 
procedures to implement the HS92 and any future changes relating to the HS.11  Eleven GATT 
Contracting Parties followed these procedures and submitted the required doc umentation, with only 
one remaining still open.12 
 C. S
ECOND AMENDMENT TO THE HS (HS96) 
 Members made use of the 1991 procedures for introducing modifications to the schedules 
resulting from the introduction of HS96.  A tota l of 49 Members submitted the required HS96 
documentation, out of which: 29 were full loose-leaf schedules13, 19 reflected only the HS96 changes 
and 1 included information on a preliminary basis.14  The General Council adopted, subject to certain 
conditions, a "collective waiver" suspending the application of GATT Article II for 19 Members.15  
This initial waiver was rene wed on ten occasions and covere d a varying number of Members.16  The 
General Council noted at its last renewal that, although it would be the last time that an extension of 
the HS96 waiver would be granted collectively,  Members were not precluded from requesting the 
suspension of GATT Article II on an individual basis.17  Since then, the Gene ral Council has adopted 
44 individual waiver requests from 13 Members.18 
 D. T
HIRD AMENDMENT TO THE HS (HS2002) 
 The General Council established on 18 July 2 001 a set of new procedures for the introduction 
of HS2002 changes into the schedules of concessions.19  Although HS2002 was implemented by most 
WTO Members, only 35 of them submitted the documentation required by the procedures.20  With a 
view to further facilitating and simplifying the in troduction of HS2002 changes in the schedules of 
concessions of all Members, the General Council adopted on 15  February  2005 a set of amendments 
to the procedures in which the Consolidated Tari ff Schedule (CTS) database was to be used as a 
working tool.  Furthermore, the Secretariat was inst ructed to transpose the schedules of all developing 
countries.21  Although the Secretariat has concluded the technical work on most of these schedules, 
there are several files which remain pending due to the lack of approval or comments by the Member 
                                                      
11 Decision of 8  October  1991, Annex to L/6905, GATT BISD  39S/300. 
12 See GATT docs. Let/1793, TAR/M/34 and TAR/M/35. 
13 See Decision of 29  November  1996, G/L/138. 
14 For a detailed list, see G/MA/TAR/2/Rev.39. 
15 WT/L/124 and WT/L/124/Corr.1.  The Annex to the first "collective waiver" listed the following 
Members:  Argentina, Brazil, Egypt, El Salvador, Guat emala, Iceland, Israel, Malaysia, Morocco, New Zealand, 
Norway, Pakistan, Panama, Paraguay , South Africa, Switzerland, Thailand, Uruguay, and the Bolivarian 
Republic of Venezuela.  
16 WT/L/173, WT/L/216, WT/L/243, WT/L/268, WT/L/281, WT/L/303, WT/L/338, WT/L/351, 
WT/L/379, WT/L/400. 
17 WT/L/400, item number (v). 
18 The General Council received and approved individual requests from Argentina (WT/L/464, 
WT/L/485, WT/L/523, WT/L/590, WT/L/618, WT/L/653 and WT/L/692), Brazil (WT/L/454), El Salvador 
(WT/L/456, WT/L/486 and WT/L/525), Israel (WT/ L/455, WT/L/487, WT/L/531, WT/L/554, WT/L/568, 
WT/L/589 and WT/L/639), Norway (WT/L/459 and WT/L /489), Malaysia (WT/L/465, WT/L/529, WT/L/569 
and WT/L/619), Morocco (WT/L/462, WT/L/488 and WT/L/530), Pakistan (WT/L/466 and WT/L/528), Panama (WT/L/458, WT/L/524, WT/L/570, WT/L/620, WT/L/652 and WT/L/693), Paraguay (WT/L/461), 
Switzerland (WT/L/460), Thailand (WT/L/463, WT/L/490, WT/L/527 and WT/L/555), and Venezuela 
(WT/L/457, WT/L/491 and WT/L/526).   
19 WT/L/407. 
20 See G/MA/TAR/4/Rev.8. 
21 Decision of 15  February  2005, WT/L/605. G/MA/W/23/Rev.4 
Page 4  
 
  concerned.
22  Modifications to the schedules of 22 Me mbers have been circulated under the 1980 
procedures for rectification and modification of schedules, and 13 of them have been certified. 
  The General Council has adopted six "collective waivers" and one individual waiver suspending 
the application of GATT Article II
23 on an annual basis until 31  December  2007 for 26 Members 
(counting the EC-25 as one).24  The General Council established, in addition, a set of procedures that 
would need to be followed by any other Me mber wishing to be covered by the waiver.25 
 
E. FOURTH AMENDMENT TO THE HS (HS2007) 
 The General Council adopted on 15 December 2006 new procedures for the introduction of 
HS2007 changes into schedules of concessions.26  It also adopted a "collective waiver" suspending the 
application of GATT Article II27 for 21 Members (counting the EC as one).28  The General Council also 
provided that any other Member could be include d upon request, and three Members have made use 
of this provision.29 
 
F. STATUS OF HS TRANSPOSITIONS  
 The status of HS92 changes and the introduction of the HS are included in Column 3 of the 
table as it relates to pre-UR sch edules.  Column 6 reflects the situation of HS96, HS2002 and HS2007 
changes.  This column also indicates, for those transposition procedures which remain pending, whether or not the Member is currently under a waiv er suspending the application of GATT Article II.  
 III. RECTIFICATIONS/MODIFICATIONS OF SCHEDULES 
 Following the Uruguay Round, a number of WTO Members submitted rectifications and 
modifications to their UR schedules.  The procedur es for the rectifications/modifications of schedules 
were adopted by the GATT Contracting Parties on 26 March 1980
30.  Modifications made pursuant to 
these procedures have included, inter alia : (i) modifications of a technical nature; (ii) concessions 
made in the context of the Ministerial Declar ation on Trade in Information Technology Products 
(ITA)31; (iii) revisions and additions to the product coverage of the Pharmaceutical Understanding 
                                                      
22 See JOB(06)/8/Rev.6. 
23 The Decisions are contained in documents WT /L/469, WT/L/477 (in respect of Romania), 
WT/L/511, WT/L/562, WT/L/598, WT/L/638 and WT/L/674. 
24 The annex to the waiver contained in document WT/L/674 lists the following Members:  Argentina; 
Australia; Brazil, Bulgaria; Canada; China; Costa Rica; Croatia; El Salvador; EC-25; Hong Kong, China; 
Iceland; India; Republic  of Korea; Macao, China; Mexico; New Zealand; Nicaragua; Norway; Romania; 
Singapore; Switzerland; Chinese Taipei; Thailand; United States; and Uruguay. 
25 The Decision indicates that those Members not listed in the Annex shall submit the documentation 
required under paragraph 1 of the Procedures in Attach ment B of WT/L/407, prior to submitting their respective 
request to be covered by the waiver. 
26 WT/L/673. 
27 WT/L/675. 
28 The annex to the waiver contained in document WT/L/675 lists the following Members:  Argentina; 
Australia; Brazil; Canada; Costa Rica; Croatia; El Salv ador; European Communities; Guatemala; Honduras; 
Hong Kong, China; India; Korea; Macao, China; Malaysia; New Zeala nd; Nicaragua; Norway; Switzerland; 
United States; and Uruguay.   
29 The Decision provides that those Members not listed in the Annex may notify the Committee on 
Market Access of its wish to be included in the waiver decision. Thailand, Mexico and Pakistan made such a 
notification and were included in the waiver (WT/L/675/Add.1, WT/L/675/Add.2 and WT/L/675/Add.3 respectively). 
30 GATT BISD  27S/25. 
31 WT/MIN(96)/16.  G/MA/W/23/Rev.4 
 Page 5 
 
 
  (Pharma)32; (iv) bilateral sectoral negotiations (e.g. di stilled spirits); (v) modifications pursuant to 
Annex 5 of the Agreement on Agriculture; and (v i) autonomous improvements in concessions.   
  Column 7 reflects the situation concerning the rectifications and modifications of schedules. 
Those pertaining to the ITA, the Pharma, ODCs, Annex 5 of the Agreement on Agriculture, and the 
results of bilateral negotiations on distilled spirits have been expressl y identified.  All others have 
been referred to as "other".  Of  the 151 proposals for modifications/rectifications that have been put 
forward by Members: 25 were included in a Procès-Verbal  of rectification and 92 were certified.
33  
The others remain pending for various reasons (re servations, domestic approval procedures, etc.) or 
have not been pursued further by the Member concerned. 
 
IV. RENEGOTIATIONS UNDER GATT ARTICLE XXVIII 
 Members are allowed to modify or withdraw concessions from their schedule through 
negotiation and agreement with other Members.  Article XXVIII entitled "Modification of Schedules" 
is the main GATT 1994 provision dealing with  the renegotiation of a tariff concession.34   
 
 A 1957 note by the GATT Secretariat, con cerning arrangements for negotiations under 
Article XXVIII, set out the procedural guidelines that were used until November 1980 when the 
current guidelines for procedures were adopted.35  Although the early practice makes it difficult to 
determine the exact number of renegotiations th at took place under the GATT, the Secretariat's 
records show that at least 42 GATT Contracting Parties initiated roughly 300 renegotiations between 
1951 and 1994.36   
 The 1980 procedures provide for a Member undertaking GATT Article XXVIII negotiations 
to submit to the Secretariat: (i)  a report and a joint letter upon comp letion of each bilateral negotiation 
and (ii)  a final report upon completion of all its bilate ral negotiations.  In practice, however, only 
19 final reports were received by the Secretaria t for the 79 renegotiations  initiated between 1981 and 
1994.37  The status recorded by the Secretariat for re negotiations lacking a final report is diverse.  
                                                      
32 GATT document L/7430.  Reviews to the product coverage have been agreed by the participants and 
circulated in G/MA/W/10 (1st review), G/MA/W/18 (2nd review) and G/MA/W/85 (3rd review). 
33 The number of proposal is calculated based on all documents circulated under the G/MA/TAR/RS, 
G/SP and G/RS document symbols.  It does not take account of the modifications circulated pursuant to the 
HS2002 procedures (see section 2.D). 
34 The provisions of the Understanding on the Interpretation of Article XXVIII of the GATT 1994 and 
the Procedures for Negotiation under Arti cle XXVIII, Guidelines adopted on 10  November  1980 (GATT 
BISD  27S/26), are also applicable.   
35 In compliance with instructions given by the Contracting Parties (L/641, GATT BISD  6S/158) the 
Executive Secretary issued a note c oncerning the arrangements for negotiations under GATT Article XXVIII on 
31 May 1957 (GATT doc. L/635).  A revised version of the procedural guidelines were prepared in 1978 
(GATT doc. L/4651) which served as the basis for th e technical discussions at the Committee on Tariff 
Concessions, which were finally adopted as guidelines on 10  November  1980.  See GATT doc. C/113 and 
Corr.1,  GATT BISD  27S/26. 
36 Because of their provisional natu re, tariff commitments made in the 1947 Geneva negotiations had 
an initial validity of three years.  Consequently, the original drafting of GATT Ar ticle XXVIII contained no 
provision for the modification or withdrawal of these commitments before 1 January 1951.  Contracting Parties initially extended the validity of these Schedules through "Declarations on the Continued Application of 
Schedules".  During the Torquay Tari ff Conference of 1950 the negotiations for ne w concessions took place in 
parallel with some renegotiations.  The Review Session of the GATT that took place su bsequently disposed of 
the need to extend the validity of the Schedules periodi cally.  It also proposed am endments for several Articles 
of the GATT (including Article XXVIII) and proposed the incorporation of a new Article XXVIII bis entitled 
"Tariff negotiations".  These amendments were formally adopted through the Protocol Amending the Preamble and Parts II and III of the General Agreement of 10  March  1955, which entered into force on 7 October 1957.   
37 See footnote 34.  The status of GATT Article XXVIII negotiations up to June  1980 can be consulted 
in GATT doc. TAR/W/7 of 18  June 1980. G/MA/W/23/Rev.4 
Page 6  
 
  While in a few cases the Contracting Parties withdr ew the invocation of Article XXVIII, in others 
they only submitted partial information regarding the bilateral agreements reached.  No further 
information has been received by the Secretariat after the initiation of many these renegotiations and 
only a few of them were formally carried-over into the WTO.    
 It remains unclear for the majority of these Pre-UR renegotiations whether they were: 
(i) concluded with the relevant Contracting Parties and their results incorporated into the Schedule 
annexed to the Marrakesh Protocol to the GATT 1994 (MP) during the Uruguay Round, 
(ii) concluded, but its results overridden by the Schedule annexed to the MP, (iii)  concluded with all 
the relevant Contracting Parties, but never reported or included in a schedule, or (iv)  are still ongoing. 
 
 There have been 30 renegotiations ente red under GATT Article XXVIII since the 
establishment of the WTO in 1995, 3 of which have  been withdrawn, 5 have been concluded and 
certified, and 6 have been concl uded but have not been certified for various reasons.  Although the 
remaining 16 renegotiations are in principle still ongoi ng, it should be noted that  2 of them relate to 
schedules which were withdrawn in the context of  an enlargement of the European Communities 
(i.e. Hungary and Bulgaria).   Column 8 reflects the status recorded by th e Secretariat for all renegotiations invoked from 
1 January  1981 when the current procedures started bei ng implemented.  The table also includes 
renegotiations related to GATT Article XXIV:6.  Th e term "unclear" has been used for all those 
GATT renegotiations initiated between 1981 and 1994 in which there is no final report or any other 
formal document indicating the conclusion of such negotiations.  It should finally be noted that 
19 Article XXVIII renegotiations invoked before the end of the UR by the EEC-9 and some of the 
EC-15 member states are not reflected therein.
38   
 V. CURRENT SITUATION OF SCHEDULES 
 Members are at very different stages with  respect to their schedules.  Some Members 
currently applying the HS, and even HS2007, still ha ve pre-UR concessions which are scheduled in a 
different nomenclature.  In these cases, and in orde r to ensure consistency between the customs tariff 
which is being applied in practi ce and its schedule of concessions, the Member needs to transpose its 
schedule into the HS.  Some Members have pre-UR  schedules which have already been transposed 
into the HS, but only into the 1988 or 1992 versions , and not into the most recent one.  Other 
Members have their HS2002 changes certified, but no t their HS96 changes.  The transposition of CTS 
files into HS2002 and HS2007 by the Secretariat could be  used by Members to bring up to date their 
obligations in this area.  Finally, it would also be advisable for Members to clarify the status of those 
Pre-UR GATT Article XXVIII renegotiations for th ose cases in which the status remains unclear. 
                                                     
 
38 The 19 GATT renegotiations that were initiated during the period 1981-1994 and which are not 
reflected in the table are the following:  EEC-9 (SECRET/270, SECRET/286, SECRET/296, SECRET/310, 
SECRET/311, SECRET/312, SECRET/317 and SECRET/325), Austria (SECRET/291 and SECRET/323), 
Finland (SECRET/320 and SECRET/321), Portugal  (SECRET/300), Spain (SECRET/308), Sweden 
(SECRET/278, SECRET/299, SECRET/322, SECRET/327 and SECRET/331).  
   G/MA/W/23/Rev.4
 Page 7Annex 
Situation of Schedules of Concessions in Goods 
 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
1 Albania /b CXLVI 
(146) None PA (08.09.2000)
(WT/Let/347 
+353 +358) Accession schedule in HS96. The General Council waived, 
subject to conditions, the binding 
commitments on a list of tariff 
items (WT/L/610).  
2 Angola /b CXXIX 
(129) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
3 Antigua and 
Barbuda /b XCVII 
(97) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give legal effect to these changes.   
4 Argentina /a LXIV 
(64) Schedule annexed 
(WT/Let/66) to the 
Geneva (1995) 
Protocol.   MP Submitted a schedule in loose-leaf 
format including HS96 changes 
(G/SECRET/HS96/30 + Corr.1).    
 
Reservationsii were raised on the 
HS96 documentation.  Presently 
under waiver (WT/L/692). 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/ARG/1); 
presently under waiver (WT/L/638). 
 
Presently under waiver for the introduction of HS2007 changes (WT/L/675). 
 
  G/MA/TAR/RS/52 (other) was 
certified (WT/Let/292).   
  G/MA/W/23/Rev.4 
Page 8 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
5 Armenia /b CLV 
(155) None PA (05.02.2003)
(WT/Let/434+ 
436) Accession schedule in HS96. 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/127).   
6 Australia /a I 
(1) Schedule annexed 
(L/6222/Add.5) to the Second Geneva (1987) 
Protocol.  
 HS92 changes were 
certified (Let/1793). 
 MP Submitted a list of tariff items 
affected by HS96 changes (G/SECRET/HS96/19 + Corr.1 + 
Add.1).  Has not been certified 
upon request of Australia.  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/AUS/1 
+Rev.1); presently under waiver 
(WT/L/638).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675). 
 G/SP/1 (other) and G/SP/8 (other)  
were approved with the intention to incorporate in a Supplementary 
Marrakesh Protocol which did not 
come into being. These have now been certified(WT/Let/528)
iii. 
 
G/RS/3 (other)  was included in a 
Procès-Verbal  of Rectification 
(Let/1954).  
 G/MA/TAR/RS/31 (ITA)  was 
certified (WT/Let/248). 
 G/MA/TAR/RS/85 ( consolidated 
loose-leaf )  has not been certified 
upon request of Australia.  GATT (1981-1994)
 
SECRET/279+Add.1 with transposition into CCCN nomenclature was concluded. 
 
SECRET/285 ( unclear ). 
 
SECRET/302 ( final report  in 
SECRET/302/Add.2). 
 
SECRET/309 ( unclear ). 
 
SECRET/324 ( final report  in 
SECRET/324/Add.6). 
 
SECRET/326 ( final report  in 
SECRET/326/Add.2). 
 
SECRET/337 ( final report  in 
SECRET/337/Add.1). 
7 Bahrain /a XCVIII  
(98) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. G/MA/TAR/RS/96 (ITA)  was 
certified (WT/Let/488)  
8 Bangladesh /a LXX 
(70) Renegotiation of pre-
UR schedule in 
connection with the 
implementation of the HS concluded.  
Documentation was 
circulated in SECRET/HS/29 but 
has not been certified 
due to reservations
ii. MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes.
  A revised Schedule was verified in 
1994 with the intention to 
incorporate in a Supplementary 
Marrakesh Protocol which did not come into being.
  It has now been 
certified (WT/Let/524)iii   
   G/MA/W/23/Rev.4
 Page 9Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
9 Barbados /b XCIX 
(99) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.    
10 Belize /b C  
(100) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. G/SP/7 (ODCs) was approved 
with the intention to incorporate in 
a Supplementary Marrakesh 
Protocol which did not come into being.  It has now been certified 
(WT/Let/531)
 iii  
12 Benin /a XLVIII  
(48) Schedule established 
in Second Certification 
of Rectifications and Modifications (1964). 
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
13 Bolivarian 
Republic of Venezuela /a LXXXVI  
(86) Schedule was 
approved and annexed (L/7463/Add.4) to the 
Geneva (1994) 
Protocol which did not enter into force.  It has 
now been certified 
(WT/Let/516)
 iii MP Submitted a schedule in loose leaf 
format including HS96 changes  (G/SECRET/HS96/12 + Rev.1). 
 
Reservations
ii were raised on the 
HS96 documentation.  
 G/RS/11 (other)  was included in a 
Procès-Verbal  of Rectification 
(Let/1954).  
14 Bolivia /a LXXXIV  
(84) Pre-UR schedule was 
transposed into HS and certified 
(WT/Let/204) 
iv.  MP Tariff items affected by HS96 
changes were certified (WT/Let/387) 
 G/MA/TAR/RS/49 (other) was 
certified (WT/Let/287).    
15 Botswana /a CI  
(101) None 
 MP MP and CTS file are in HS92.  
Commitments will be transposed 
by the Secretariat into HS96 as 
part of HS2002 transposition.  The Committee on Market Access is 
currently looking at how to give 
legal effect to these changes.  
    
  G/MA/W/23/Rev.4 
Page 10 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
16 Brazil /a III  
(3) Schedule was 
approved and annexed (L/7463/Add.1) to the 
Geneva (1994) 
Protocol which did not enter into force.  It has now been certified 
(WT/Let/515)
 iii MP Tariff items affected by HS96 
changes were certified (WT/Let/468) 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/BRA/1); presently under waiver (WT/L/638) 
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/675)  GATT (1981-1994)  
 SECRET/334 ( unclear ). 
 
WTO
 
 G/SECRET/7 is currently underway. 
 
17 Brunei 
Darussalam /b CII  
(102) None MP Tariff items affected by HS96 
changes were certified (WT/Let/385) 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/128).   
18 Bulgaria /a CXXXIX  
(139) None PA (01.12.1996) 
(WT/Let/113 + 
117 +132) Accession schedule in HS92. 
Tariff items affected by HS96 
changes were certified (WT/Let/379+ Corr.1) 
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/BGR/1); 
presently under waiver 
(WT/L/638). G/MA/TAR/RS/76+Add.1 ( ITA) 
was certified (WT/Let/414).   
 G/MA/TAR/RS/87 (other) was 
certified (WT/Let/443).   WTO
 
 
G/SECRET/13 is currently underway.  
This Schedule was withdrawn in the context 
of GATT Article XXIV:6 procedures for the enlargement to EC-27 ix. 
19 Burkina Faso /a XLVI  
(46) Schedule established 
in Second Certification 
of Rectifications and Modifications (1964).  
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
20 Burundi /b LV  
(55) Schedule established 
in Third Certification of Rectifications and 
Modifications (1967). 
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.    
   G/MA/W/23/Rev.4
 Page 11Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
21 Cambodia /a CLVI 
(156) None PA (13.10.2004) 
(WT/Let/450+ 
480) Accession schedule in HS96. 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/119) and certified (WT/Let/587).   
22 Cameroon /a CIII  
(103) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. Information on ODCs submitted in 
April 1995 was verified (See G/C/M/3+ Corr.1) with the 
intention to incorporate in a 
Supplementary Marrakesh Protocol which did not come into 
being.  It  was certified instead 
(WT/Let/527)
 iii  
23 Canada /a V  
(5) Schedule annexed 
(L/6222/Add.7) to the Second Geneva (1987) 
Protocol.  
 MP Tariff items affected by HS96 
changes were certified (WT/Let/329).
 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CAN/1+Rev.1+CAN/3); presently under waiver 
(WT/L/638). 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/123) and certified 
(WT/Let/591). 
 
Presently under waiver for the introduction of HS2007 changes (WT/L/675). G/RS/24 (other)  was included in a 
Procès-Verbal  of Rectification 
(WT/Let/16). 
 
G/RS/25 (Pharma) was included 
in a Procès-Verbal  of Rectification 
(WT/Let/8). 
 
French version of UR Schedule was verified with the intention to 
incorporate in a Supplementary 
Marrakesh Protocol which did not come into being.
   It has now been 
certified (WT/Let/536) iii 
 
G/MA/TAR/RS/13 + Add.1 (Pharma) were certified 
(WT/Let/270 and 272, respectively). 
 
G/MA/TAR/RS/19 (ITA)  was 
certified (WT/Let/158). 
 
G/MA/TAR/RS/59 (Pharma) was 
certified (WT/Let/316). 
 
G/MA/TAR/RS/97 circulated the results of G/SECRET/10 and was 
certified (WT/Let/487). GATT (1981-1994)
 
SECRET/276 ( unclear ). 
 
SECRET/298 ( unclear ). 
 
SECRET/305 ( unclear ). 
 
SECRET/307 ( unclear ). 
 
SECRET/316 ( unclear ). 
 
WTO  
G/SECRET/1 invoked rights under GATT 
Art. XXVIII:3; but was later withdrawn. 
(G/SECRET/1/Add.2). 
 
G/SECRET/10 was concluded ( final report  
in G/SECRET/10/Add.2). 
 
G/SECRET/29 is currently underway.   
  G/MA/W/23/Rev.4 
Page 12 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
24 Central African 
Republic /a CIV  
(104) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
25 Chad /a CV  
(105) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
   
26 Chile /a VII  
(7) Schedule annexed 
(L/7195/Add.5) to the 
Geneva (1993) Protocol.  
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/117 + Corr.1) 
and certified (WT/Let/583). G/MA/TAR/RS/82 circulated 
results of G/SECRET/12 and was 
certified (WT/Let/415).  WTO
 
 
G/SECRET/12 was concluded ( final report  
in G/SECRET/12/Add.1). 
 
27 China /a CLII 
(152)  PA(11.12.2001) 
(WT/Let/408+ 
407) Accession schedule in HS96. 
 
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/CHN/1); 
presently under waiver 
(WT/L/638).   
28 Colombia /a LXXVI 
(76) Schedule annexed 
(L/7195/Add.4) to the 
Geneva (1993) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/267) 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/108) and certified 
(WT/Let/565). G/MA/TAR/RS/51 (other) was 
certified (WT/Let/351).   
   G/MA/W/23/Rev.4
 Page 13Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
29 Congo /a CVI  
(106) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.  
   
30 Congo, 
Democratic 
Republic of /a LXVIII  
(68) Schedule was 
renegotiated during the 
UR.  
All previous 
concessions were 
replaced by the UR 
schedule. MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
31 Costa Rica /b LXXXV  
(85) Schedule was 
approved and annexed 
(L/7463/Add.5) to the Geneva (1994) 
Protocol which did not 
enter into force.  It has now been certified 
(WT/Let/519)
 iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/397).  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/CRI/1); 
presently under waiver 
(WT/L/638).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675).  
 
 G/MA/TAR/RS/28 (ITA)  was 
certified (WT/Let/196). 
 G/MA/TAR/RS/92+Corr.1 (ITA)  
was certified (WT/Let/462).  
32 Côte d'Ivoire /a LII  
(52) Schedule established 
in Third Certification of Rectifications and 
Modifications (1967).  
Additional 
concessions given in 
1979. 
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. Information on ODCs submitted in 
April 1995 was verified (See G/C/M/3 + Corr.1) with the 
intention to incorporate in a 
Supplementary Marrakesh Protocol which did not come into 
being.
   It has now been certified 
(WT/Let/526) iii   
  G/MA/W/23/Rev.4 
Page 14 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
33 Croatia /a CXLVII  
(147) None PA (30.11.2000) 
(WT/Let/348+ 
359 +360) Accession schedule in HS96. 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/HRV/1); presently under waiver (WT/L/638). 
 
Presently under waiver for the introduction of HS2007 changes (WT/L/675)  WTO
 
 G/SECRET/24 is currently underway. 
 
34 Cuba /a IX  
(9) Schedule annexed 
(L/7195/Add.1) to the 
Geneva (1993) 
Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/192 + Corr.1). G/RS/9 (other)  was included in a 
Procès-Verbal  of Rectification 
(Let/1954).  
35 Cyprus /a CVII (107) 
 None MP  G/SP/6 (ODCs) was approved 
with the intention to incorporate in 
a Supplementary Marrakesh 
Protocol which did not come into 
being.  It has now been certified 
(WT/Let/532) iii 
 
G/MA/TAR/RS/73 ( ITA) was 
certified (WT/Let/377). WTO  
 This Schedule was withdrawn in the context 
of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
36 Czech Republic 
/a XCII (92) Protocol of Accession 
to GATT (19.2.1993). MP Tariff items affected by HS96 
changes were certified (WT/Let/372). 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/CZE/1). G/RS/20 (other)  was included in a 
Procès-Verbal  of Rectification 
(WT/Let/8). 
 
G/MA/TAR/RS/40 (ITA)  was 
certified (WT/Let/256). 
 
G/MA/TAR/RS/69 ( Pharma ) was 
certified (WT/Let/383). 
 WTO  
 This Schedule was withdrawn in the context 
of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
37 Djibouti /b CXXXVII  
(137) Inherited concessions 
specified in Section D 
of Schedule XI – France when 
succeeding to the 
GATT in 1994.  MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.     
   G/MA/W/23/Rev.4
 Page 15Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
38 Dominica /b CVIII  
(108) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.  
 
   
39 Dominican 
Republic /a XXIII  
(23) Following the 
withdrawal of a waiver request, the Pre-UR 
schedule
v was  
transposed (G/SECRET/HS/10 
+Corr.1) and certified 
(WT/Let/317). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. G/SP/3 (ODCs) was approved 
with the intention to incorporate in 
a Supplementary Marrakesh 
Protocol which did not come into 
being.
vi 
 
G/RS/26 (other) (reservationsii  
were raised).  Following consultations a new notification 
was submitted 
(G/MA/TAR/RS/54) and certified (WT/Let/293). 
 
G/MA/TAR/RS/107 (ITA)  was 
certified (WT/Let/557). 
 
  Requested a waiver for the renegotiation and 
transposition of its pre-UR Schedule into the HS (G/L/4).  Following consultations, the 
request was withdrawn (See G/C/M/3). 
 
40 Ecuador /b CXXXIII  
(133) None PA (21.01.1996) 
(WT/Let/32+ 34+ 
53) Accession schedule and CTS file 
are in HS92.  Commitments will 
be transposed by the Secretariat 
into HS96 as part of HS2002 transposition.  The Committee on Market Access is currently looking 
at how to give legal effect to these 
changes.  
 
  
    
  G/MA/W/23/Rev.4 
Page 16 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
41 Egypt /a LXIII  
(63) Schedule was 
renegotiated during the UR. 
 
All previous concessions were replaced by the UR 
Schedule. MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/542). G/MA/TAR/RS/50/Rev.1 + 
Rev.1/Corr.1 (loose leaf) was 
certified (WT/Let/542). 
 
G/MA/TAR/RS/95 (ITA) was 
certified (WT/Let/459).  
 
  
 GATT (1981-1994)
 
SECRET/345 was concluded. 
42 El Salvador /b LXXXVII  
(87) Pre-UR schedule was 
transposed into HS 
(G/SECRET/HS/1+ Corr.1+Add.1), but 
was not yet certified 
due to reservations
ii.  
Was under waiver 
until 30 June 1995.  
 MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/467).  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/SLV/1); 
presently under waiver 
(WT/L/638).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675). 
 
   G/MA/TAR/RS/14 (other) was 
certified (WT/Let/320). 
 G/MA/TAR/RS/45+Add.1 (ITA) 
(awaiting domestic approval.) 
 G/MA/TAR/RS/124+Rev. 
circulated the results of 
G/SECRET/27.  WTO
 
 
G/SECRET/27 ( final report  in 
G/SECRET/27/Add.1). 
 
G/SECRET/28 is currently underway. 
43 Estonia /a CXLIV  
(144) 
 None PA (13.11.1999) 
(WT/Let/300+ 
311+ 313) Accession schedule in HS96. 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/EST/1). 
 
  
 
  
  WTO
 
 
This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii    
   G/MA/W/23/Rev.4
 Page 17Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
44 European 
Communitiesvii 
viii ix /a CXL  
(140) EC – 12 Schedule was 
annexed (L/6292/Add.1) to the 
Third Geneva (1987) 
Protocol.   HS92 changes were 
certified (Let/1793). 
 MP 
(EC–12) EC-12
 
 
Submitted a list of tariff items  
affected by HS96 changes 
(G/SECRET/HS96/3).  
   
 
  
 
 
 
EC-15
 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/EEC/1);  
the EEC-25 is presently under waiver (WT/L/638). 
 
      
 
                  EC-12  
 
G/SP/2 (other) was approved with 
the intention to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come into being. It has now been certified (WT/Let/529)
 iii 
 
G/MA/TAR/RS/6 (other) was  
certified (WT/Let/101). 
 
 
 
EC-15  
 
G/MA/TAR/RS/16 (ITA)   
was certified (WT/Let/156). 
 
G/MA/TAR/RS/30 (distilled 
spirits) was certified 
(WT/Let/178). 
 
G/MA/TAR/RS/47 (ITA)  was  
certified (WT/Let/261). 
 
G/L/65/Rev.1/Add.4 (Pharma ). 
 
G/MA/TAR/RS/74 ( ITA) 
(pending certification). 
 
G/MA/TAR/RS/80 circulated 
results of G/SECRET/11 (pending 
certification). 
 
G/MA/TAR/RS/90 circulated 
results of G/SECRET/15 (pending 
certification). EC-12  
 
GATT (1981-1994)  
SECRET/333 was later withdrawn. 
 
SECRET/336 renegotiation  initiated after a panel proceeding (DS28/2).  A bilateral agreement was reached with one contracting 
party.  (unclear).  
 
SECRET/343 resulted in a framework 
agreement on bananas th at was later included 
in the Marrakesh Protocol.x   
 
EC-15  
 
WTO  
SECRET/347 was initially related to Schedule LXXX for the EC-12, but was later 
continued by the EC-15 after enlargement.  
(unclear)  xi 
 
G/L/65 +Rev.1 + Rev.1/Add.1 + 
Rev.1/Add.2+ Rev.1/Add.2/Corr.1 + Rev.1/Add.3 + Rev.1/Add.  Circulated 
schedule CXL for the EC-15 which has not 
been certified due to reservations.
 ii 
 
G/SECRET/11 was concluded ( final report  
in G/SECRET/11/Add.1). 
 
G/SECRET/15 was concluded; two bilateral reports were circulated in G/SECRET/15/Add.1). 
 
G/SECRET/18 is currently underway (see also WT/GC/M/93). 
 
G/SECRET/22+Add.1 relate to special 
procedures included in Annex to 
WT/MIN(01)/15, which are currently underway.  
  G/MA/W/23/Rev.4 
Page 18 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
 
 
EC-25  
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/675). 
 
 EC-25  
 
Schedule CXL was withdrawn in 
G/SECRET/20 +Add.1 in the context of 
GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
 
G/SECRET/25 is currently underway. 
 
EC-27  
 
G/SECRET/26 + Corr.1 + Corr.2 initiated 
GATT Article XXIV:6 procedures for the 
enlargement to EC-27. ix.   
 
G/SECRET/30 is currently underway. 
45 Fiji /a CIX  
(109) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/134).   
46 Gabon /a XLVII  
(47) Gabon did not 
recognize existing schedule when succeeding to GATT 
in 1963  
(BISD 12S/75). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. Information on ODCs submitted in 
April 1995 was verified (See G/C/M/3 + Corr.1) with the intention to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come into being.  It has now been certified 
(WT/Let/521)
 iii  
47 Gambia, The /b CX  
(110) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.    
   G/MA/W/23/Rev.4
 Page 19Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
48 Georgia /b CXLV  
(145) None PA (14.06.2000)
(WT/Let/312+ 
314+319+ 
327+341) 
 Accession schedule in HS96. 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/129).    
49 Ghana /a CXI  
(111) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
   
50 Grenada /b CXXVII  
(127) None PA /c 
(22.02.1996) 
(WT/Let/59+61) 
 Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. G/MA/TAR/RS/91 which 
circulated the results of G/SECRET/16 was certified 
(WT/Let/445). 
 WTO
 
G/SECRET/14 sought authorization from CTG to enter into Art. XXVIII negotiations, 
but was withdrawn and replaced by 
G/SECRET/16 +Corr.1+ Add.1.  Grenada informed in G/SECRET/16/Add.2 that these 
negotiations were concluded. 
51 Guatemala /b LXXXVIII  
(88) Pre-UR schedule was 
transposed into HS 
and certified (WT/Let/271)
xii. MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/489).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675). G/MA/TAR/RS/105 (ITA) was 
certified (WT/Let/544)  
52 Guinea Bissau  
/b CXXX  
(130) 
 None  MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give legal effect to these changes.   
53 Guinea /a CXXXVI  
(136) Inherited concessions 
specified in Section C 
of Schedule XI-France 
when succeeding to GATT in 1994.  
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes.    
  G/MA/W/23/Rev.4 
Page 20 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
54 Guyana /b CXII  
(112) 
 None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.    
55 Haiti /a XXVI 
(26) Schedule established 
in Annecy 1949 
Protocol,  additional 
concessions contained in Torquay 1951, 
Geneva 1956 and 
Geneva 1962 Protocols.  MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes.   
56 Honduras /b XCV  
(95) Protocol of Accession 
to GATT (2.3.1994). MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/403). 
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/675). G/MA/TAR/RS/101 (ITA) was 
certified (WT/Let/511 +Corr.1).  
 
G/MA/TAR/RS/104 circulated the 
results of G/SECRET/21 and was 
certified (WT/Let/540). WTO  
G/SECRET/21 ( final report  in 
SECRET/21/Add.1). 
 
57 Hong Kong, 
China /b LXXXII  
(82) Schedule annexed 
(L/6222/Add.1) to the 
Second Geneva (1987) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/76). 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/HKG/1); Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/116 + Corr.1) and certified (WT/Let/584). 
 
Presently under waiver for the introduction of HS2007 changes (WT/L/675). 
 
  G/MA/TAR/RS/9 (concessions) 
was certified (WT/Let/171). 
 
G/MA/TAR/RS/21 (ITA)   
was certified (WT/Let/160). 
 
G/MA/TAR/RS/37 (ITA)   
was certified (WT/Let/252). 
 
GMA/TAR/RS/72 ( concessions ) 
was certified (WT/Let/384). 
   
   G/MA/W/23/Rev.4
 Page 21Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
58 Hungary /a LXXI  
(71) Schedule annexed 
(L/7195/Add.2) to the Geneva (1993) 
Protocol.  MP Tariff items affected by HS96 
changes were certified (WT/Let/264). 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/HUN/1). G/RS/19 (other)  was included in a 
Procès-Verbal  of Rectification 
(WT/Let/8). 
 
G/MA/TAR/RS/84+Corr.1 (concessions)  was certified 
(WT/Let/441). GATT (1981-1994)
 
SECRET/335 ( final report  in 
SECRET/335/Add.1). 
 
WTO  
G/SECRET/3 is currently underway. 
This Schedule was withdrawn in the context 
of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
 
 
 
59 Iceland /a LXII  
(62) Schedule annexed 
(L/6987/Add.3) to the 
Geneva (1992) Protocol.  MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/477). 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/ISL/1); 
presently under waiver (WT/L/638). 
 
  G/MA/TAR/RS/22 (ITA)  was  
certified (WT/Let/159).  
60 India /a XII  
(12) Schedule was 
approved and annexed 
(L/7463/Add.2) to the 
Geneva (1994) Protocol which did not 
enter into force. It has 
now been certified (WT/Let/517)
 iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/340). 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/IND/1); presently under waiver (WT/L/638). 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/675). 
  
 
 G/MA/TAR/RS/24 (ITA)  was  
certified (WT/Let/181). 
 
G/MA/TAR/RS/63 +Add.1 +Corr.1 + Rev.1 (other)  were 
certified (WT/Let/374).  
 
G/MA/TAR/RS/66 circulated the 
results of G/SECRET/8, was 
certified (WT/Let/440). 
 
G/MA/TAR/RS/67+Rev.1 
(textiles ) was certified 
(WT/Let/374). GATT (1981-1994)  
SECRET/342 ( final report  in 
SECRET/342/Add.1). 
 
WTO  
G/SECRET/8 was concluded ( final report  in 
G/SECRET/8/Add.1).  
  G/MA/W/23/Rev.4 
Page 22 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
61 Indonesia /a XXI  
(21) Schedule annexed 
(L/6987/Add.1) to the Geneva (1992) 
Protocol.  MP Tariff items affected by HS96 
changes were certified (WT/Let/318). G/MA/SP/1 + Add.1 (other) 
was approved with the intention to incorporate in a Supplementary 
Marrakesh Protocol which did not 
come into being.  It has now been certified (WT/Let/541)
 iii 
 
G/RS/21 (other) 
(reservationsii were raised).   
Following consultations, a  new notification 
G/MA/TAR/RS/39 (other)  was 
submitted and certified (WT/Let/255). 
 
G/MA/TAR/RS/23 (ITA)  was  
certified (WT/Let/157).  GATT (1981-1994)
 
SECRET/281 was concluded ( final report  in 
SECRET/281/Add.4). 
62 Israel /a XLII  
(42) Pre-UR schedule was 
transposed into the HS 
(SECRET/HS/31 + 
Add.1) and certified (WT/Let/553). 
 
  
 MP Tariff items affected by HS96 
changes were certified 
(WT/Let/554). G/MA/TAR/RS/25 (ITA)  was 
certified (WT/Let/174). 
 
G/MA/TAR/RS/78 (Annex 5 
AoA ) Reservations
ii were raised.  
63 Jamaica /b LXVI  
(66) 
 Pre-UR schedule was 
transposed into HS 
and certified (WT/Let/257). MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/110) and certified 
(WT/Let/560).  
    
   G/MA/W/23/Rev.4
 Page 23Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
64 Japan /a XXXVIII  
(38) Schedule annexed 
(L/6112/Add.1) to the First Geneva (1987) 
Protocol.  
 HS92 changes circulated in 
SECRET/C/HS/7  
were approved  (See TAR/M/35).   MP Tariff items affected by HS96 
changes were certified (WT/Let/67+94). 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/JAP/1+Corr.1+
Corr.2).
 G/RS/6 (other)  was included in a 
Procès-Verbal  of Rectification 
(Let/1953). 
 
G/RS/7 (Pharma)  was included in 
a Procès-Verbal  of Rectification 
(Let/1953). 
 
G/MA/TAR/RS/10 + Corr.1 (Pharma) were certified 
(WT/Let/138+145). 
 
G/MA/TAR/RS/12 + Corr.1 (ITA) 
were certified (WT/Let/138+145). 
 
G/MA/TAR/RS/55 + Corr.1 + 
Corr.2  (Pharma)  were certified 
(WT/Let/322 + 343). 
 
G/MA/TAR/RS/57 (Annex 5 
AoA)  was certified 
(WT/Let/362+412). 
 
G/MA/TAR/RS/114 (Pharma)  
was certified (WT/Let/568). GATT (1981-1994)  
SECRET/319 was concluded ( final report  in 
SECRET/319/Add.3). 
 
SECRET/328 ( unclear ). 
 
65 Jordan /a CXLVIII 
(148) 
 None PA (11.04.2000) 
(WT/Let/323+ 
333+ 335) Accession schedule in HS96. 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/115 + Corr.1) 
and certified (WT/Let/586).     
66 Kenya /a CXIII 
(113) None MP 
 Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
  
    
  G/MA/W/23/Rev.4 
Page 24 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
67 Korea /a LX  
(60) Schedule annexed 
(L/6222/Add.6) to the Second Geneva (1987) 
Protocol.   
 HS92 changes were certified (Let/1793). MP Tariff items affected by HS96 
changes were certified (WT/Let/339). 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/KOR/1); 
presently under waiver 
(WT/L/638).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675). 
 G/MA/TAR/RS/33 (ITA)  was 
certified (WT/Let/249). 
 
G/MA/TAR/RS/56 + Corr. 1 
(other) was certified 
(WT/Let/302). 
 
G/MA/TAR/RS/71 ( ITA)  was 
certified (WT/Let/376+ 392). 
 
G/MA/TAR/RS/98 (Annex 5 
AoA) was certified  (WT/Let/492 
and WT/Let/504). 
 
G/MA/TAR/RS/126 (other) was 
recently circulated.  
68 Kuwait /a CXIV  
(114) None  MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
69 Kyrgyz 
Republic /a CXLII 
(142) None PA (20.12.1998) 
(WT/Let/245+ 
262+296) Accession schedule in HS96.   
 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/133).   
70 Latvia /a CXLIII 
(143) None PA (10.02.1999)
(WT/Let/246+ 
281+ 298 Accession schedule in HS96. 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/LVA/1). 
 G/MA/TAR/RS/58 + Corr.1 
(revised accession schedule) was 
certified (WT/Let/321). WTO
 
This Schedule was withdrawn in the context 
of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
71 Lesotho /a CXV  
(115) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.     
   G/MA/W/23/Rev.4
 Page 25Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
72 Lithuania /a CL 
(150) None PA (31.05.2001)
(WT/Let/364+ 
378+ 380+ 
Corr.1+ 389+ 
393) 
 Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/LTU/1).  WTO
 
This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
73 Macao, China  
/b LXXXIX  
(89) Schedule circulated in 
document L/7023 was not certified.  Schedule 
was also considered in 
the framework of the UR. MP Tariff items affected by HS96 
changes were certified (WT/Let/269). 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/MAC/1); 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/111) and certified (WT/Let/561). 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/675). 
 G/MA/TAR/RS/27 (ITA)  was  
certified (WT/Let/177).  
G/MA/TAR/RS/35 (Pharma)  
was certified (WT/Let/251).  
G/MA/TAR/RS/79 (Pharma)  
was certified (WT/Let/405). 
  
74 Macedonia, 
Former Yugoslav 
Republic of /a CLIV 
(154) None PA (04.04.2003)
(WT/Let/430+ 
439) Accession schedule in HS2002. 
   
75 Madagascar /a LI  
(51) Schedule established 
in Second Certification 
of Rectifications and Modifications (1964).   MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
76 Malawi /a LVIII  
(58) Pre-UR schedule 
transposed into HS 
and certified (WT/Let/167). 
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.     
  G/MA/W/23/Rev.4 
Page 26 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
77 Malaysia /a XXXIX  
(39) Schedule annexed 
(L/7195/Add.3) to the Geneva (1993) 
Protocol.  MP Changes to schedule resulting 
from the introduction of the HS96  were certified (WT/Let/498).   
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/675). G/MA/TAR/RS/29 (ITA)   
was certified (WT/Let/176).  
78 Maldives /a CXVI  
(116) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
79 Mali /a XCIV  
(94) Inherited concessions 
specified in Section C of Schedule XI-France 
when succeeding to 
GATT on 11.1.93.   MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
80 Malta /a CXVII  
(117) None MP Tariff items affected by HS96 
changes were certified 
(WT/Let/315). G/SP/4 (ODCs) was approved 
with the intention to incorporate in 
a Supplementary Marrakesh 
Protocol which did not come into being. It has now been certified 
(WT/Let/533)
 iii 
 
G/RS/15 (other)  was included in a 
Procès-Verbal  of Rectification 
(Let/1954). 
 
G/RS/23 (ODCs and other)   
was certified (WT/Let/22). 
 WTO  
This Schedule was withdrawn in the context 
of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
81 Mauritania /a L  
(50) Schedule established 
in Second Certification 
of Rectifications and Modifications (1964). MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.  
    
   G/MA/W/23/Rev.4
 Page 27Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
82 Mauritius /a CXVIII  
(118) None MP Changes to schedule resulting 
from the introduction of the HS96 were certified (WT/Let/337). 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/120) and certified 
(WT/Let/588).  
 G/MA/TAR/RS/60 (ITA) 
was certified (WT/Let/334).  
G/MA/TAR/RS/62 ( HS96 ).  
83 Mexico /a LXXVII  
(77) Schedule was 
approved and annexed 
(L/7463/Add.3) to the Geneva (1994) 
Protocol which did not 
enter into force.  It has now been certified 
(WT/Let/518)
 iii MP Changes to schedule resulting 
from the introduction of the HS96  
were certified (WT/Let/404).  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/MEX/1); 
presently under waiver 
(WT/L/638).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675/Add.2). 
 
 G/MA/TAR/RS/7 (other)  
was certified (WT/Let/122). GATT (1981-1994)
 
SECRET/330 ( unclear ). 
 
84 Moldova /a CLI 
(151) None PA (26.07.2001)
(WT/Let/395+ 
399+ 410) 
 
 Accession schedule in HS96.   
85 Mongolia /a CXXXIV  
(134) None PA (29.01.1997)
(WT/Let/100+ 
109+ 115+ 125+ 
130) 
 Accession schedule in HS96. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/121) and certified (WT/Let/589). 
 
    
  G/MA/W/23/Rev.4 
Page 28 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
86 Morocco /a LXXXI  
(81) Pre-UR schedule was 
transposed into HS and certified 
(WT/Let/168). MP Schedule in loose-leaf format, 
including HS96, changes were certified (WT/Let/497).  GATT (1981-1994)
 
L/6326 ( unclear ). 
 
87 Mozambique  /b CXIX  
(119) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
  
   
88 Myanmar /a IV 
(4) Sixth Certification of 
Changes to Schedules 
(1988). MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.  
 
    
89 Namibia /a XC 
(90) None MP MP and CTS file are in HS92.  
Commitments will be transposed 
by the Secretariat into HS96 as 
part of HS2002 transposition.  The Committee on Market Access is 
currently looking at how to give 
legal effect to these changes.     
90 Nepal /a CLVII 
(157) None PA(23.04.2004) 
(WT/Let/449+ 
464) 
  
 
  Accession schedule in HS2002. 
    
   G/MA/W/23/Rev.4
 Page 29Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
91 New Zealand /a XIII  
(13) Schedule annexed 
(L/6112/Add.3) to the Geneva (1987) 
Protocol.  MP Changes to schedule resulting 
from the introduction of the HS96  were certified (WT/Let/458+ 
Corr.1). 
 
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/NZL/1); 
presently under waiver 
(WT/L/638). 
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/675). G/RS/1 (other)  was included in a 
Procès-Verbal  of Rectification 
(Let/1954). 
 
G/MA/TAR/RS/44 (ITA) was 
certified (WT/Let/295).  
G/MA/TAR/RS/53 (ITA)  was 
certified (WT/Let/295). GATT (1981-1994):
 
SECRET/275 ( unclear ).  
 
SECRET/289 ( unclear ). 
 
SECRET/290 ( unclear ). 
 
SECRET/313 announced the intention to 
increase certain duty levels for a three year period.   
 
SECRET/329 ( unclear ).  
92 Nicaragua  /b XXIX  
(29) Was under a waiver 
(WT/L/467) for the establishment of a new 
schedule based on the 
HS
xiii.  Documentation 
was circulated in  
G/SECRET/HS/3, but 
was not certified due to reservations
ii. MP Changes to schedule resulting 
from the introduction of the HS96  were certified (WT/Let/460). 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/NIC/1); 
presently under waiver (WT/L/638). 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/675). G/MA/TAR/RS/102 (ITA) was 
certified (WT/Let/512).  
93 Niger /a LIII  
(53) Schedule established 
in Third Certification 
of Rectifications and Modifications (1967).  MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.    
94 Nigeria /a XLIII  
(43) Schedule contained in 
Sixth Certification of Changes to Schedules 
(1988). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.    
  G/MA/W/23/Rev.4 
Page 30 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
95 Norway /a XIV  
(14) Schedule annexed 
(L/6112/Add.2) to the First Geneva (1987) 
Protocol.  
 HS92 changes were certified (Let/1793). MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/466). 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/NOR/1 
+Rev.1); presently under waiver 
(WT/L/638).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675). G/RS/2 (other)  was included in a 
Procès-Verbal  of Rectification 
(Let/1954). 
 
G/MA/TAR/RS/5 (other) was 
certified (WT/Let/479). 
 
G/MA/TAR/RS/15 (ITA)  was 
certified (WT/Let/153). 
 
G/MA/TAR/RS/81 (Pharma)  was 
certified (WT/Let/416). 
 
G/MA/TAR/RS/86 (Pharma)  was 
certified (WT/Let/442). GATT (1981-1994)  
 SECRET/297 some bilateral agreements were 
reported in document SECRET/297Add.1 
(unclear ). 
96 Oman /b CXLIX  
(149) None PA (09.11.2000)
(WT/Let/357 + 
369) Accession schedule in HS96. 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/122) and certified 
(WT/Let/590). 
   
97 Pakistan /a XV  
(15) Renegotiating its pre-
UR schedule in connection with the 
implementation of the 
HS.  MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/499). 
 
 Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/675/Add.3). G/SP/10 (reservations
ii were 
raised).  As a result, a revision was circulated in G/MA/SP/2 (other)  
and approved with the intention to 
incorporate in a Supplementary Protocol to the Marrakesh 
Agreement which did not come 
into being.  It has now been certified (WT/Let/530).
 iii 
 
G/MA/TAR/RS/61+ Corr.1 
(other)  (reservationsii were raised) 
 
G/MA/TAR/RS/83 (other)   
was certified (WT/Let/424). 
 
G/MA/TAR/RS/94+ Add.1+ 
Add.2 (concessions) were certified 
(WT/Let/502). GATT (1981-1994)  
 SECRET/304 ( unclear ).  
   G/MA/W/23/Rev.4
 Page 31Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
98 Panama /a CXLI  
(141) None PA (06.09.1997)
(WT/Let/114+ 
133+ 161) Accession schedule in HS92. 
Submitted a list of tariff items affected by HS96 changes 
(G/SECRET/HS96/48) 
Reservations
ii were raised on the 
HS96 documentation; Presently under waiver (WT/L/693).   
99 Papua New 
Guinea  /b CXXXVIII  
(138) None PA (09.06.1996) 
/c 
(WT/Let/63+ 84) Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes.   
100 Paraguay  /a XCI  
(91) Protocol of Accession 
to GATT (30.6.1993). MP Complete schedule, including 
HS96 changes, was circulated 
(G/SECRET/HS96/29 + Rev.1) and certified (WT/Let/574).     
101 Peru /a XXXV  
(35) Schedule was 
renegotiated during the 
UR.  
 
All previous 
concessions replaced by the UR Schedule. MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes.   
102 Philippines /a LXXV  
(75) Schedule annexed 
(L/6987/Add.2) to the 
Geneva (1992) 
Protocol.  MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/402). G/RS/5 + part of G/RS/10 (other) 
were included in a Procès-Verbal  
of Rectification (Let/1951). 
 
Part of G/RS/10 + Add.1 (other) 
(reservationsii were raised). 
 
G/MA/TAR/RS/36 (ITA)  was 
certified (WT/Let/303). 
 
G/MA/TAR/RS/93 circulated 
results of G/SECRET/9 
(reservationsii were raised). 
 
G/MA/TAR/RS/99 + Rev.1 
(Annex 5 AoA)  was certified 
(WT/Let/562). WTO  
G/SECRET/9 was concluded ( final report  in 
G/SECRET/9/Add.3).  
  G/MA/W/23/Rev.4 
Page 32 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
103 Poland /a LXV  
(65) Schedule contained in 
Sixth Certification of Changes to Schedules 
(1988).  
 MP Tariff items affected by HS96 
changes were certified (WT/Let/268). 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/POL/1). G/MA/TAR/RS/32 (ITA)  was 
certified (WT/Let/381). WTO
 
This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
104 Qatar /a CXXXI  
(131) None PA (13.01.1996) 
/c 
(WT/Let/46+ 64) Accession schedule in HS96. 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/109) and certified 
(WT/Let/559).    
105 Romania /a LXIX  
(69) Pre-UR schedule was 
transposed into a 
consolidated loose-leaf 
schedule in HS and certified (Let/1911). MP Tariff items affected by HS96 
changes were certified 
(WT/Let/265).
 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/ROM/1); presently under waiver 
(WT/L/638). 
 G/RS/14 (other)  was included in a 
Procès-Verbal  of Rectification 
(Let/1954). 
 G/RS/27 (other)  was included in a 
Procès-Verbal  of Rectification 
(WT/Let/8).  
G/MA/TAR/RS/46 (ITA)  was 
certified (WT/Let/260).  GATT (1981-1994)
 
SECRET/339 ( final report  in 
SECRET/339/Add.1). 
 This Schedule was withdrawn in the context 
of GATT Article XXIV:6 procedures for the 
enlargement to EC-27 ix. 
106 Rwanda /a LVI  
(56) Schedule established 
in Third Certification 
of Rectifications and 
Modifications (1967).   MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give legal effect to these changes. 
   
107 Saint Kitts and 
Nevis  /b CXXVIII  
(128) None PA (21.02.1996) 
/c 
(WT/Let/58+ 62) Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.     
   G/MA/W/23/Rev.4
 Page 33Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
108 Saint Lucia  /b CXXI  
(121) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/131).   
109 Saint Vincent 
and the Grenadines
 /b CXXII  
(122) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
110 Saudi Arabia /a CLVIII  
(158) None PA (11.12.2005) 
(WT/Let/503 
+510 Accession schedule in HS2002.   
111 Senegal /a XLIX  
(49) Schedule established 
in Second Certification 
of Rectifications and Modifications (1964). 
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. Information on ODCs submitted in 
April 1995 was verified (See 
G/C/M/3 +Corr.1).  Information was to be included in a 
Supplementary Marrakesh 
Protocol which did not come into being. It has now been certified 
(WT/Let/525).
 iii GATT (1981-1994)  
SECRET/341 was carried over to WTO.  The 
final report and the bilateral reports can be found in G/SECRET/6 + Add.1+ Add.2+ 
Add.3. 
112 Separate Customs 
Territory of Taiwan, Penghu, 
Kinmen and 
Matsu /b CLIII 
(153) None PA (01.01.2002)
(WT/Let/409+ 
411 + 418) Accession schedule in HS96. 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/TPKM/1); 
presently under waiver 
(WT/L/638).  
 
  
 G/MA/TAR/RS/88 + Corr.1 
+Corr.2 (Annex 5 AoA)  was 
certified (WT/Let/578).  G/MA/TAR/RS/113 + Corr.1 
(other)  was certified 
(WT/Let/567).   
  G/MA/W/23/Rev.4 
Page 34 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
113 Sierra Leone  /b CXX  
(120) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
114 Singapore /a LXXIII  
(73) Schedule annexed 
(L/6466/Add.2) to the HS Geneva (1989) 
Protocol.  MP 
Tariff items affected by HS96 
changes were certified 
(WT/Let/263). 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/SGP/1); 
presently under waiver (WT/L/638).  Pursuant to the 
revised HS2002 procedures, a list 
of tariff items affected was circulated (G/MA/TAR/RS/132). G/MA/TAR/RS/20 (ITA)   
was certified (WT/Let/175).  
G/MA/TAR/RS/65 ( other ) was 
certified (WT/Let/350).  
G/MA/TAR/RS/103 ( ITA) was 
certified (WT/Let/539).  
115 Slovak 
Republic /a XCIII  
(93) Protocol of Accession 
to GATT (19.2.1993) MP Tariff items affected by HS96 
changes were certified 
(WT/Let/373). 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/SVK/1). G/MA/TAR/RS/42 (ITA)    
was certified (WT/Let/258). 
 
G/MA/TAR/RS/70 ( Pharma ) was 
certified (WT/Let/382). WTO
 
This Schedule was withdrawn in the context 
of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
116 Slovenia /a XCVI  
(96) None PA (30.07.1995)
(WT/Let/81) Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/344, later 
replaced by WT/Let/352) 
 
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/SVN/1).  G/MA/TAR/RS/75 ( ITA) was 
certified (WT/L/406).  WTO
 
This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
117 Solomon 
Islands /b CXXXV  
(135) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
    
   G/MA/W/23/Rev.4
 Page 35Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
118 South Africa /a XVIII  
(18) Schedule was 
renegotiated during the Uruguay Round.  
 
All previous concessions were replaced by the UR 
schedule. MP Submitted preliminary information 
(G/SECRET/HS96/15). Reservations
ii  were raised on the 
HS96 preliminary documentation.   
 Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/125). G/RS/18 (other)  was included in a 
Procès-Verbal  of Rectification 
(WT/Let/8). 
 
G/MA/TAR/RS/2 (other) was 
certified (WT/Let/65). GATT (1981-1994)
 
SECRET/262 circulated the results of bilateral negotiations with one Contracting 
Party  relating to notifications in 
SECRET/233+ 234+ 235+ 236+ 240+ 248+ 252+ 253+ 258. 
 
SECRET/280 circulated the results of 
bilateral negotiations with one Contracting 
Party relating to notifications in SECRET/222+ 234+ 236+ 240+ 248+ 253+ 
233+ 235+ 239+ 241+252. 
 
SECRET/282 circulated the final report  of 
SECRET/234+ 235+ 236+ 240+ 241+ 248 
and 252. 
 
SECRET/294 was later withdrawn in 
SECRET/294/Add.1. 
 
SECRET/303 ( unclear ). 
 
SECRET/306 ( unclear ). 
 
SECRET/315 circulated the results of 
bilateral negotiations with one Contracting 
Party  relating to notifications in SECRET/277+ 288+ 292+ 293+ 295+ 301+ (all unclear ). 
 
SECRET/318 circulated the results of 
bilateral negotiations with one Contracting Party  relating to notifications in 
SECRET/254+ 258+ 260+ 264+ 268+ 271+ 
272+ 277+ 283+ 284+ 287+ 288+ 292+ 293 
(all unclear ). 
 
  
 
   
  G/MA/W/23/Rev.4 
Page 36 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
119 Sri Lanka /a VI  
(6) Documentation was 
circulated in SECRET/HS/26.  
Some commitments 
remained under Article XXVIII negotiations after the MP.   MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. G/SP/9 + Corr.1 (ODCs) was 
approved with the intention to incorporate in a Supplementary 
Marrakesh Protocol which did not 
come into being.  It was certified instead (WT/Let/534)
 iii 
 
G/MA/TAR/RS/77 ( textiles ) was 
certified (WT/Let/398).  
G/MA/TAR/RS/106 circulated the 
results of G/SECRET/HS/11 and was certified (WT/Let/549). 
 
  
 
 WTO
 
 G/SECRET/HS/11 circulated a final report to 
Article XXVIII and issues pending in the MP. 
120 Suriname /b LXXIV  
(74) Schedule established 
in Fourth Certification of Changes to 
Schedules (1979). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
 
  
 
  WTO
 
G/SECRET/17 is currently underway.  
121 Swaziland /a CXXIII  
(123) None MP MP and CTS file are in HS92.  
Commitments will be transposed by the Secretariat into HS96 as part of HS2002 transposition.  The 
Committee on Market Access is 
currently looking at how to give legal effect to these changes. 
 
  
    
   G/MA/W/23/Rev.4
 Page 37Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
122 Switzerland /a -
Liechtenstein /b LIX  
(59) Schedule annexed 
(L/6222/Add.3) to the Second Geneva (1987) 
Protocol
xiv. 
 HS92 changes were certified (Let/1793). MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/465). 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/CHE/1);  
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/112) and certified 
(WT/Let/566).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675). G/RS/13 (other) (reservations
ii 
were raised).  Following consultations, a new notification 
G/MA/TAR/RS/3 +Corr.1 was 
submitted and certified (WT/Let/65). 
 
G/MA/TAR/RS/38 (ITA)  was 
certified (WT/Let/253). 
 
G/MA/TAR/RS/43 (Pharma)  
was certified (WT/Let/259). 
 
G/MA/TAR/RS/68 ( Pharma ) was 
certified (WT/Let/361). WTO  
G/SECRET/4 is currently underway.  
G/SECRET/5 is currently underway. 
 G/SECRET/19 was later withdrawn in G/SECRET/19/Add.1. 
123 Tanzania  /b CXXIV  
(124) None MP MP and CTS file are in HS92.  
Commitments will be transposed 
by the Secretariat into HS96 as 
part of HS2002 transposition.  The Committee on Market Access is 
currently looking at how to give 
legal effect to these changes.  A revised Schedule was verified in 
1994 with the intention to 
incorporate in a Supplementary 
Marrakesh Protocol which did not come into being.  It has now been 
certified (WT/Let/523)
 iii 
  
124 Thailand /a LXXIX  
(79) Schedule annexed 
(L/6363/Add.1) to the 
Geneva (1988) 
Protocol.   HS92 changes were 
certified (Let/1793). MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/576). 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/THA/1); presently under waiver (WT/L/638). 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/675/Add.1). G/RS/8 + 12 (other) were included 
in a Procès-Verbal  of Rectification 
(Let/1954). 
 G/RS/17 (other)  was included in a 
Procès-Verbal  of Rectification 
(WT/Let/8).  G/MA/TAR/RS/1 (other) was 
certified (WT/Let/65). 
 
G/MA/TAR/RS/8 + Add. 1 (other) 
(reservationsii were raised). 
 G/MA/TAR/RS/34 + Add.1 (ITA) 
was certified (WT/Let/250).   
  G/MA/W/23/Rev.4 
Page 38 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
125 Togo /a CXXV  
(125) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
126 Tonga, 
Kingdom of /b CLIX 
(149) None PA (27.07.2007) 
(WT/Let/505 + 
579 + 580) Accession schedule in HS2002.   
127 Trinidad and 
Tobago /b LXVII  
(67) Pre-UR schedule 
transposed into the HS 
(G/SECRET/HS/4),  
but was not certified due to reservations
ii.   
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes.   
128 Tunisia /a LXXXIII  
(83) Protocol of Accession 
to GATT (12.3.1990) MP Tariff items affected by HS96 
changes were certified 
(WT/Let/338). G/MA/TAR/RS/100 (other) was 
certified (WT/Let/520). GATT (1981-1994 ) 
 
SECRET/340 ( final report  in 
SECRET/340/Add.2). 
129 Turkey /a XXXVII  
(37) Schedule was 
approved and annexed 
(L/7463/Add.6) to the 
Geneva (1994) Protocol which did not 
enter into force.  It has 
now been certified (WT/Let/514)
 iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/266). 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/TUR/1). G/RS/28 (other) was included in a 
Procès-Verbal  of Rectification 
(WT/Let/23). 
 G/MA/TAR/RS/11 (other)  was 
certified (WT/Let/172). 
 G/MA/TAR/RS/26 (ITA)  was 
certified (WT/Let/173).  
130 Uganda /a CXXVI  
(126) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access is currently looking at how to give 
legal effect to these changes. A revised Schedule was verified in 
1994 with the intention to 
incorporate in a Supplementary Marrakesh Protocol which did not come into being.  It has now been 
certified (WT/Let/522)
 iii  
131 United Arab 
Emirates /a CXXXII  
(132) None PA  
(10.4.1996) /c 
(WT/Let/70+75+ 
102+ 131) Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. G/MA/TAR/RS/118+Corr.1 (ITA)  
was certified (WT/Let/585).   
   G/MA/W/23/Rev.4
 Page 39Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
132 United States /a XX  
(20) Schedule annexed 
(L/6363/Add.2) to the Geneva (1988) 
Protocol.  MP Tariff items affected by HS96 
changes were certified (WT/Let/493). 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/USA/1 + 
Rev.1); presently under waiver 
(WT/L/638).  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/675). 
 G/MA/TAR/RS/4 (other) 
(reservations
ii were raised) 
 
G/MA/TAR/RS/17 + Corr.1 (ITA) 
were certified  (WT/Let/182).  
G/MA/TAR/RS/18 + Corr.1+ 
Corr.2 (distilled spirits) were 
certified (WT/Let/182). 
 
G/MA/TAR/RS/48 (Pharma)  
(reservations
ii were raised); 
following consultations, a new 
notification G/MA/TAR/RS/89 was submitted and  
certified (WT/Let/461). 
 G/MA/TAR/RS/64 (other)  was 
certified (WT/Let/336). GATT (1981-1994)
 
 SECRET/273 ( unclear ). 
 
SECRET/274 ( unclear ). 
 SECRET/314 ( unclear ). 
 
SECRET/344 was later  withdrawn in SECRET/344/Add.1. 
 
SECRET/346 ( final report  in 
SECRET/346/Add.1). 
 
WTO
 
 
G/SECRET/2 ( final report  was circulated in 
G/SECRET/2/Add.1, but consultations with one Member are still underway). 
 
133 Uruguay /b XXXI  
(31) Schedule was 
renegotiated during the 
UR.  
All previous 
concessions replaced by the UR schedule. MP Tariff items affected by HS96 
changes were certified 
(WT/Let/490).  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/URY/1); 
presently under waiver 
(WT/L/638).  Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/675).  G/SP/5 (ODCs) was approved 
with the intention to incorporate in 
a Supplementary Marrakesh Protocol which did not come into 
being.  It has now been certified 
(WT/Let/535)
 iii 
 
G/RS/22 (other)  was included in a 
Procès-Verbal  of Rectification 
(WT/Let/8).  
134 Viet Nam /a CLIX 
(159) None PA (11.01.2007) 
(WT/Let/552) Accession schedule in HS2002.    
  G/MA/W/23/Rev.4 
Page 40 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
135 Zambia /a LXXVIII  
(78) Zambia inherited 
Schedule XVI from the defunct 
Rhodesia&Nyasaland 
Federation when succeeding to GATT in 1982. (See L/5290). 
 
Pre-UR schedule is 
being renegotiated in 
connection with the implementation of the 
HS.  Documentation 
was circulated in G/SECRET/HS/8, but 
has not been certified 
due to reservations
ii. 
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.  
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/130).   
136 Zimbabwe /a LIV  
(54) Schedule annexed 
(L/6222/Add.2) to the Second Geneva (1987) 
Protocol.  
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
 
Notes:  
/a A contracting party to the International Convention on the Harmonized Commodity Desc ription and Coding System (HS Convention). 
/b  Not a contracting party to the HS Convention, but applies the HS. 
/c  Grenada, Papua New Guinea, Qatar, St . Kitts & Nevis and the United Arab Emirates acceded to the WTO after 1 January 1995 un der special procedures es tablished by the General 
Council. (See WT/L/30, WT/L/94 – 101 and WT/L/128 – 129). 
 
                                                      
i The table does not include the renegotiation contained in G/SECRET/23 + Corr.1 for Se ction D (Netherland Antilles) of Schedule  II – BENELUX.   
ii The term "reservations" in the plural is used to signal the existence of reservati ons and does not reflect whether reservati ons are from one or more Members. 
iii The Council for Trade in Goods agreed, on 10 November 2005, that provisions should be made to give legal effect to approved  commitments by means of a certification (see 
G/C/M/82 ).  
   G/MA/W/23/Rev.4
 Page 41                                                                                                                                                                                                                                                             
iv The transposed pre-UR schedule does not in clude the uniform bound rate contained in Bolivia's pre-UR schedule found in Part II  of its Protocol of Accession (3.8.1989).  
v Schedule established in Annecy 1949 Protocol (amended in Fourth  and Fifth Protocols of Rectifications, 1950), additional conce ssions contained in Torquay 1951 Protocol, at 
the time of Japanese 1955 Protocol, in Geneva 1956 and Kennedy (1964-67) Rounds Protocols. 
vi The concessions in this document were the subject of a panel in Dominican Republic – Cigarettes case  (WT/DS302).  According to the conclu sion of that Panel, which was not 
challenged on appeal, the Dominican Republic had not established that its Selective C onsumption Tax measure was actually in the  nature of an "other duty or charge" within the 
meaning of Article II:1(b) of the GATT 1994 
vii The EC indicated through a communication (L/7614) its intention to withdraw the tariff concessions in Schedule XXXII of Austri a, Schedule XXIV of Finland , Schedule XXX 
of Sweden and Schedule LXXX of the EC-12.  This withdrawal became effective from 1 January 1995.  Schedule CXL of EC-15 was cir culated in G/L/65 and G/L/65/Rev.1 + 
Rev.1/Add.1 + Rev.1/Add.2+  Rev.1/Add.2/Corr.1 + Rev.1/Add.3 + Rev.1/Add.4 + Re v.1/Add.5.  The results of these negotiations hav e not been circulated.  
viii The EC indicated through a communication (G/SECRET/20 and G/ SECRET/20/Add.1) its intention to withdraw the tariff concessi ons in Schedule XCII of Czech Republic, 
Schedule CXLIV of Republic of Est onia, Schedule CVII of Republic of Cyprus, Sc hedule CXLIII of Republic of Latvia, Schedule CL of Republic of Lithuania, Schedule LXXI 
of Republic of Hungary, Schedule CXVII of Re public of Malta, Schedule LXV of Republic of Poland, Schedule XCVI of Republic of S lovenia, Schedule XCIII of Slovak 
Republic and Schedule CXL of EC-15.  Th is withdrawal became effective from 1 May 2004.  Reservations were raised. 
ix The EC indicated through a communication (G /SECRET/26) its intention to withdraw th e tariff concessions in Schedule CXXXIX o f Bulgaria and LXIX of Romania.  This 
withdrawal became effe ctive on 1 January 2007. 
x The Appellate Body found that the framew ork agreement on bananas was inconsistent, inter alia, with Article XIII of GATT 1994  . See Appellate Body Report 
(WT/DS27/AB/R). 
xi The EC noted in GATT doc. L/7614 that, pe nding completion of the Article XXIV proce dures and the creation of a new schedule valid for EC-15, the tariff commitments in the 
previous Schedule LXXX of EC-12, together with the commitm ents resulting from the Uruguay Round, would be fully respected. 
xii With regard to concessions relating to the agricultural sect or granted by Guatemala in the course of its accession, these a re set forth in the HS nomenclature in the MP. 
xiii Schedule established in Annecy 1949 Prot ocol (replaced in Sixth Protocol of R ectifications and Modification, 1957). Additi onal concessions contained in  Japanese Protocol of 
Accession,  1955. 
xiv Liechtenstein has no pre-UR schedule.  
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