WORLD TRADE  
ORGANIZATION  WT/L/745 
22 December 2008 
 (08-6288) 
  
   
INTRODUCTION OF HARMONIZED SYSTEM 2007   CHANGES INTO 
WTO SCHEDULES OF TARIFF CONCESSIONS  
 
Decision of 18 December 2008
* 
 
 
 The General Council,   Having regard  to Articles IV:2 and IX:3 of the Ma rrakesh Agreement establishing the World 
Trade Organization (the "WTO Agreement"); 
 
 Recognizing  that the adoption of the Harmonized Co mmodity Description and Coding System 
(hereinafter referred to as the "Harmonized System")  has, in addition to facilitating international trade 
and the analysis of trade statistics, ensured greater uniformity in countries' customs classification, thus enabling them to monitor and protect the value of tariff concessions;  
 Noting  that, in accordance with Article 16 of the Harmonized System C onvention, the Council 
of the World Customs Organization adopted a Recommendation on 26 June 2004 concerning 
amendments to the Harmonized Sy stem which will come into forc e on 1 January 2007 (hereinafter 
referred to as "HS2007 changes");  
 Considering  that the General Council by its decisions of 15 December 2006
1 and 
18 December 20072 acting pursuant to the provisions of Articles IV:2 and IX:3 of the WTO Agreement, 
suspended the application of the provisions of Ar ticle II of GATT 1994 for ce rtain Members, from the 
date of implementation of HS2007 changes for thos e Members until 31 December 2008, to the extent 
necessary to implement domestically the HS2007 cha nges pending incorporation of such changes into 
their Schedules of C oncessions, subject to  certain conditions; 
 
 Noting the procedure adopted by the General Council to introduce HS2007 changes, to 
Schedules of Concessions3, which in certain cases may require negotiations and/or consultations under 
Article XXVIII of GATT 1994;  
 Considering  that the Members listed in the Annex
4 to this decision would need more time to 
proceed with consultations or possi ble Article XXVIII negotiations and have requested an extension of 
their respective waivers;  
                                                     
 
* Secretariat note:   Adopted in accordance with  the Decision-Making Proced ures under Articles IX and 
XII of the WTO Agreement agreed by the Gene ral Council in November 1995 (WT/L/93). 
1 WT/L/675 and Add.1-3. 
2 WT/L/713. 
3 WT/L/673. 
4 Column one of the Annex lists the Members an d column two indicates the Member's date of 
implementation of HS2007 changes. WT/L/745 
Page 2  
 
   Considering that other Members not listed in the An nex to this Decision may already have 
implemented domestically the HS2007 changes, or ma y intend to do so, pending incorporation of such 
changes into their Schedules of Concessions, and ma y also desire to be c overed by this waiver; 
  Decides, in view of the exceptional circumstances, to suspend the application of the provisions 
of Article II of GATT 1994: 
  (a) for those Members listed in the Annex for a further year until 31 December 2009;  
and 
 
 (b) for any other Member not listed in the Annex, that notifies the Committee on Market 
Access of its wish to be included in the waiver decision, for the period from the date 
of implementation of the HS2007 changes fo r that Member until 31 December 2009;  
 to the extent necessary for the purpose of enab ling such Members to implement domestically the 
recommended amendments to the Harmonized System  nomenclature pending incorporation of such 
changes into their Schedules of Concessi ons, subject to the following conditions: 
  (i) Members covered by paragraphs (a) and (b) of this Decision shall, where necessary, 
promptly enter into negotiations and/or consultations with interested Members 
pursuant to paragraphs 1-3 of Article XXVIII of GATT 1994;  
 
 (ii) The negotiations and/or consultations me ntioned above shall, to the extent possible, 
be completed by 31 December 2009;  and 
  (iii) In accordance with the provisions of Article XXVIII:3 of GATT 1994, applied 
mutatis mutandis  to the present waiver, pending the entry into force of the results of the 
negotiations and/or consultatio ns mentioned above, the other Members will be free to 
suspend concessions initially negotiated with the Member concerned to the extent that they consider that adequate compensation is not offered by the Member concerned. 
  
 
  WT/L/745 
 Page 3 
 
 
  ANNEX 
 
Members which have requested to be covere d by the waiver granted under this decision  
    Date of Implementation of   Members HS2007 Changes 
 
1. Argentina       1 January 2007 
2. Australia       1 January 2007 
3. Brazil        1 January 2007 
4. Canada        1 January 2007 
5. Costa Rica       1 January 2007 
6. Croatia        1 January 2007 
7. Dominican Republic      2 January 2007 
8. El Salvador       1 January 2007 
9. European Communities      1 January 2007 
10. Guatemala       1 January 2007 
11. Honduras       1 January 2007 
12. Hong Kong, China      1 January 2007 
13. India        1 January 2007 
14. Israel        31 December 2007 
15. Korea         1 January 2007 
16. Macao, China        1 January 2007 
17. Malaysia       1 January 2007 
18. Mexico        1 July 2007 
19. New Zealand       1 January 2007 
20. Nicaragua       1 January 2007 
21. Norway        1 January 2007 
22. Pakistan       1 July 2007 
23. Singapore       1 July 2007 
24. Switzerland        1 January 2007 
25. Thailand        1 January 2007 
26. United States       1 January 2007 
27. Uruguay        1 January 2007 
 
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