RESTRICTED  WORLD TRADE  
ORGANIZATION  S/CSC/W/55 
27 October 2009 
 (09-5343) 
Committee on Specific Commitments  
  
 
INCORPORATION AND VERIFICATION OF MARKET ACCESS  
NEGOTIATION RESULTS   
 
Note by the Secretariat
1 
 
 
1. This note has been prepared in response to a request by the Committee on Specific 
Commitments as an input to its discussion on the re lationship between old and new commitments.  It 
examines past practice of GATT and GATS in inco rporating and verifying the results of market 
access negotiations.  Past GATS practice summarized in this note is based on the Secretariat's note of 
2002 (S/CSC/W/33) which should be read in conjuncti on with this note.  This note also looks at, as 
requested, relevant practice in regiona l trade agreements involving services. 
I. PAST INCORPORATION PRACTICE  
A. GATT 
2. In accordance with Article II:7 of the GATT 1947, schedules of concessions annexed to the 
agreement were thereby made "an integral pa rt" of it.  Concessions resulting from various 
negotiations were thus gi ven legal effect by "incorporating" th em into the Agreement.  Throughout 
the history of GATT, the legal instrument used to achieve such incorporation has been the protocol.2  
Although the protocol was also used in the early years of the GATT 1947 for other purposes, this note focuses on protocols that embody the results of  multilateral tariff negotiations Protocol was 
particularly used to incorporate the results of tariff and accession negotiations.
3 
3. From 1947 to 1994, eight rounds of  multilateral tariff and trad e negotiations were completed 
within the GATT.4  Explicit principles guiding multilateral ta riff negotiations were introduced in 
October 1957 through Article XXVIII bis, providing that multilateral tariff negotiations were to be 
conducted "on a reciprocal and mutually advantag eous basis" and "directed to the substantial 
reduction of the general level of tariffs and other charges on impor ts and exports".  Article XXVIII bis 
                                                      
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO. 
2 The protocol procedure was formalized in 1951 when the "Procedures Governing Negotiations for 
Accession" and the "Procedures for Negotiations Between Two or More Contracting Parties" were adopted.  
These procedures provided that the results of the negotiations would be put into effect as agreed by the participating governments, and in accord ance with the provisions of the mode l protocol which also provided for 
the incorporation of the results into th e General Agreement. See BISD I/110. 
3 During the early years of GATT, protocol was also used to incorporate rectification or modification of 
schedules to reflect changes in concessions envisaged in Articles II, XVIII, XXIV, XXVII or XXVIII.  Given 
the difficulty involved in obtaining the signature of all contracting parties required for the entry into force of 
protocol, the CONTRACTING PARTIES agreed in 1959 to abandon the practice of preparing protocols of rectification and modifications and incorporate these instead through the procedure of certification.  See BISD, 
8S/25.  
4 These rounds took place respectiv ely in 1947 (Geneva) , 1949 (Annecy ), 19 51 (Torquay), 1956 
(Geneva), 1960-61 (Geneva, the "Dillon Round"), 1964-67 (Geneva, the "Kennedy Round"), 1973-79 (Geneva, 
the "Tokyo Round") and 1986-94 (the "Uruguay Round").  S/CSC/W/55 
Page 2  
 
  made no specific mention of the methods of incorp oration of the results of the negotiations, which 
continued to be given legal effect through annexa tion to the GATT 1947 by means of a protocol.  
Protocols that embodied the results of rounds of negotiations included: the Annecy Protocol (1949), 
the Torquay Protocol (1951), the Sixth Protocol of Supplementary Concessions (1956, hereafter "the 
1956 Protocol), the Protocol Embodying Results of the Tariff Conference 1960-61 (hereafter "the 
Dillon Round Protocol"), the Geneva  (1967) Protocol, the Geneva ( 1979) Protocol, and the Marrakesh 
Protocol to GATT 1994.  
4. Since the 1949 Annecy Tariff Conference wa s convened in connection with accession 
negotiations pursuant to Article XXXIII, the Annecy  Protocol only incorporated the schedules of 10 
acceding governments.  Accession negotiations were  also a substantial component of the 1951 
Torquay Tariff Conference.  As a result, schedules at tached to the Torquay Protocol consisted of two 
parts:  (1) the schedules of 6 acceding government s;  (2) portions of the schedules of existing 
contracting parties, resulting from the negotiati ons pursuant to Article XXVIII (Modification of 
Schedules).  In incorporating the schedules of acced ing governments, both the Annecy Protocol and 
the Torquay Protocol provide that: 
"For the purpose of the General Agreemen t, the schedules contained in Annex [ ] 
upon their entry into force pursuant to paragraph [ of the protocol] shall be regarded as schedules to the General Agreemen t relating to acceding governments."
5 
5. Later protocols that embodied the results of rounds of negotiations were designed to 
incorporate the schedules of existing contracting pa rties, which mainly resulted from the negotiations 
for new concessions pursuant to Article XXVIII bis.  These protocols us ually provide that: 
"The schedule in Annex [ ] relating to any contracting party shall, upon the entry into 
force of the Protocol with respect to such contracting party, become a Schedule  to the 
General Agreement relating to that contracting party." 6 (emphasis added ) 
6. Similar language was used in the Marrakesh Protocol which states: 
"The schedule annexed to this Protocol re lating to a Member shall become a Schedule  
to GATT 1994 relating to that Member on the day on which the WTO Agreement 
enters into force for that Member." ( emphasis added ) 
7. The wording "a Schedule" in the protocols under GATT 1947 as well as in the Marrakesh 
Protocol suggest the co-existence of more than one  schedule for a given contracting party or Member. 
With respect to schedules under the WTO, this princi ple of co-existence is made explicit in paragraph 
1(b)(i) of GATT 1994, which states that protocols re lating to tariff concessions that entered into force 
under GATT 1947 before the entry into force of the WTO Agreement are part of GATT 1994.  
Therefore, for WTO Members that had made comm itments in their schedules before the Uruguay 
Round,  the entry into force of the WTO Agr eement and GATT 1994 did not make their pre-Uruguay 
schedules invalid.  For these Members, their pre- Uruguay schedules remain effective and co-exist 
with their Uruguay Round schedules.  As the Panel in the Japan – Film  noted: "the ordinary meaning 
of the text of paragraphs 1(b)(i) and 1(d) of GATT 1994, read together, clearly suggested that all 
protocols relating to tariff concessions, both tho se predating the Uruguay Round and the Marrakesh 
                                                      
5 Paragraph 1.(c) in the Annecy Protocol and paragraph 1.(c) of the Torquay Protocol. 
6 Paragraph 1 in the Sixth Protocol of supplement ary Concessions (1956), the Dillon Round Protocol 
(1960-61), the Geneva (1967) Protocol, the Geneva (1979) Protocol. and the Marrakesh Protocol to GATT 1994  S/CSC/W/55 
 Page 3 
 
 
  Protocol to GATT 1994, are incorporated into GA TT 1994 and continue to ha ve legal existence under 
the WTO Agreement." 7   
8. A logical issue related to the co-existence of more than one schedule for a Member is how to 
deal with the potential conflict betwee n two concessions.  As the Panel on Japan – Film  noted, "a 
conflict [between various protocols of concessions  of a Member] would only seem to exist if the 
subsequent concessions were less favourable than  prior concessions".  Only two of the above 
protocols addressed this issue.    
9. The Dillon Round Protocol provides for the substitution of new concessions for old 
concessions where Dillon Round schedules provided fo r treatment of a product less favourable than 
that provided in a pre-existing schedule.  Paragraph 4 of the Protocol states: 
"In each case in which a schedule in Annex A or C to this Protocol provides for any 
product imported into the territory of a contracting party treatment less favourable than was provided for such product in a schedule applicable to such contracting party on 1 September 1960, such provision for less favourable treatment in the schedule annexed to this Protocol sh all ... terminate the provision for such product in such prior 
schedule."
8 
10. However, this paragraph should be read in conjunction with the Final Act of the Dillon 
Round, which further provides that in each case referre d to in the cited paragr aph, "appropriate action 
has been undertaken pursuant to paragraph 6 of Article XXIV or Article XXVIII of the General 
Agreement, or under some other provision of that  Agreement or procedure thereunder, to enable 
effect to be given to such change."9  The wording suggests that a new schedule is not to provide 
treatment less favourable than was provided previo usly unless appropriate action has been undertaken 
pursuant to Article XXIV:6 or Article XXVIII. 
11. The Marrakesh Protocol has taken a consistent approach to address the conflict between new 
and old concessions.  Paragraph 7 of the Protocol states: 
"In each case in which a schedule annexed to this Protocol results for any product in 
treatment less favourable than was provide d for such product in the Schedules of 
GATT 1947 prior to the entry into force of the WTO Agreement, the Member to whom the schedule relates shall be deemed
 to have taken appropriate action as would 
have been otherwise necessary under the re levant provisions of Article XXVIII of 
GATT 1947 or 1994. The provisions of this paragraph shall only apply to Egypt, 
Peru, South Africa and Uruguay. " (emphasis added ) 
12. The text of the Marrakesh Protocol suggests that, apart from the above four Members, all 
other Members are obliged not to accord treatment  for any product less favourable treatment under 
their Uruguay Round schedules than was provided pr eviously, unless they have taken appropriate 
action under Article XXVIII.  In other words, wher e there is conflict between the Uruguay Round and 
pre-Uruguay Round protocols of concessions, the concession according more favourable treatment 
prevails, unless the procedures under Article XXVIII have been followed.  This accords with the view 
of the Panel on Japan – Film , which stated:  
                                                      
7 The Panel Report on Japan – Film , para. 10.64.  Similar findings were made by the Appellate Body in 
Argentina – Footwear  and Korea – Dairy .  See Appellate Body Report on Argentina – Footwear , para. 80, and 
Appellate Body Report on Korea – Dairy , para. 75. 
8 BISD, 11S/9. 
9 BISD, 11S/8.  S/CSC/W/55 
Page 4  
 
  "Article XXVIII may be invoked under specifi cally defined circumstances to modify 
or withdraw concessions.  And... Article  XXIV:6 permits Members which have 
entered into customs unions to modify or withdraw those concessions under the procedures of Article XXVIII.  Article XXVIII bis, in contrast, which provides a legal 
basis for Members to reduce and bind tariffs on a mutually advantageous 
(i.e. multilateral) basis, as a general rule  does not provide a means to modify or 
withdraw tariff concessions."
10   
B. GATS 
13. In accordance with Article XX:3 of the GA TS, each Member's schedule of specific 
commitments is annexed to the Agreement and forms an  integral part thereof.  Therefore, like tariff 
concessions, specific commitments on services resulting from various negotiations needed to be 
incorporated into the Agreement in order to ha ve legal effect. Like GATT, no GATS provision sets 
out specific procedures for the incorporation of specific commitments.     
14. The GATS stipulates that each Me mber shall accord to services  and service suppliers of any 
other Member treatment no less favourable than that provided for in its scheduleof specific 
commitments.  Accordingly, a Member may provide more favourable treatment than that specified in 
its schedule. By the same token, a WTO Member may also unilaterally improve the commitments in its schedule.  Such improvements may be incorp orated in a Member's schedule by means of 
certification in accordance with the procedures set out in document S/L/84 (Procedures for the 
Certification of Rectifications or Improvements to  Schedules of Specific Commitments).  However, at 
the end of a market access negotiation, improve ments to existing commitments are not normally 
incorporated into schedules through a certification procedure but rather by means of a protocol.  The 
need for a protocol in this case, as a legal inst rument, emanates from the conditionality which each 
Member attaches to its new commitments.  At the end of a market access negotiation the entry into force of a Member's new commitments is normally contingent upon the entry into force of other 
Members' commitments.  
15. With the first round of market access negotiati ons pursuant to Article XIX of the GATS,  
Members have yet to decide how to incorporate the results of the negotiations into the Agreement.  
There were four protocols to this effect.  Differe nt from GATT protocols, the protocols to the GATS 
always indicated the relationship between pre- existing schedules and newly-attached schedules.
11 
16.  The Second and Fifth Protocols to the GATS ga ve legal effect to the results of extended 
negotiations on financial services, which were carried out on the basis of the Ministerial Decision on 
Financial Services adopted at Marrakesh on 15  April 1994 and the Second Annex to the GATS on 
Financial Services, and then further extended, based on the Second Decision on Financial Services 
adopted by the Council for Trade in Services on 21 July 1995.  Paragraph 1 of the two Protocols 
provides:  
"A Schedule of Specific Commitments and a List of Exemptions from Article II 
concerning financial services annexed to the Protocol relating to a Member shall, 
upon the entry into force of this Protocol  for that Member, replace the financial 
services section of the Schedule of Specific Commitments and the List of Article II Exemptions of that Member."  
                                                     
 
10 Panel Report on Japan – Film , para. 10.69 
11 S/CSC/W/33, paragraph 3.  For more detailed analysis of the protocols to the GATS, delegations 
may wish to refer to S/CSC/W/33.  S/CSC/W/55 
 Page 5 
 
 
  17. Commitments of 29 Members on financial servic es were incorporated into their respective 
schedules through the Second Protocol.  Further ne gotiations resulted in 56 schedules on financial 
services attached to the Fifth Protocol.   
18. The extended negotiations on movement of natura l persons were carried out in 1995 based on 
a Ministerial Decision adopted at Marrakesh on 21  April 1994, and the results of the negotiations, 
which consisted of commitments of six Members, we re incorporated into their respective schedules 
through the Third Protocol to the GATS.  Paragraph 1 of the Protocol provides:  
"The commitments on Movement of Natural Pe rsons annexed to this  Protocol relating 
to a Member shall, upon the entry into force of this Protocol for that Member, replace or supplement the relevant entries on moveme nt of natural persons in the Schedule of 
Specific Commitments of that Member." 
19. Thus, the Third Protocol envisages two scenarios: the new commitments would either replace 
or supplement the original commitments.  Each Me mber concerned specified the relationship between 
the new and the original commitments on the cove r page of its schedule attached to the Third 
Protocol.    
20. Members concluded the extended negotiations on basic telecommunications in 1996, which 
were carried out based on a Ministerial Decision adopted at Marrakesh on 15 April 1994 and the Annex on Negotiations on Basic Telecommunications .  The results of these negotiations were 
annexed to the Fourth Protocol to the GATS.   Paragraph 1 of the Protocol provides: 
"Upon the entry into force of this Protoc ol, a Schedule of Speci fic Commitments and 
a List of Exemptions from Article II con cerning basic telecommunications annexed to 
this Protocol relating to a Member sha ll, in accordance with the terms specified 
therein, supplement or modify the Schedule of Specific Commitments and the List of Article II Exemptions of that Member." 
21. Again, each Member concerned specified on the cover page of its schedule attached to the 
Fourth Protocol the relationship between th e new and the original commitments on basic 
telecommunications.  Language to this effect includes:  "the text is inserted as", "the text supplements 
entries relating to", or "this text replaces ... and supplements ...", etc.   
22. Some instruments providing the basis for extende d negotiations referred to Article XXI.  The 
Annex on Maritime Transport Services states: "... A Member may improve, modify or withdraw all or 
part of its specific commitments in this sector without offering compensation, notwithstanding the 
provisions of Article XXI ." (emphasis added)  Similar referen ce to Article XXI was contained in the 
Ministerial Decision on Negotiations on Maritime Transport Services and the Decision on Maritime 
Transport Services by the Council for Trade in Se rvices (S/L/24) as well as the Second Decision on 
Financial Services (S/L/9).   This was meant to  allow backtracking without compensation depending 
on the results of negotiations. 
II. PAST VERIFICATION PRACTICE 
23. It was the practice in the GATT that before sche dules were annexed to protocols, contracting 
parties were afforded the opportunity to verify wh ether the results negotiated and agreed had been S/CSC/W/55 
Page 6  
 
  correctly reflected in the schedul es.  No specific procedures, however, were established for this 
process.
12    
24. In the final phase of the Uruguay Round, a veri fication exercise was conducted.  The process 
was decided at the TNC meeting on 15 December  1993 when the market access negotiations were 
concluded.  At that point, participants agreed that the existing market access results, including the 
goods and services schedules, would not be reduced, ex cept for minor adjustments that would have no 
significant impact on the overall and bilateral ba lances; this did not exclude that additional 
concessions could be incorporated in the final schedules.13  The period from 15 February to 31 March 
1994 was set aside for the verification process which w as required to "be designed so as to provide for 
periodic monitoring and transparency".14  Both goods and services schedules were subject to such 
verification.  
A. VERIFICATION OF GOODS SCHEDULES  
25. Participating governments agreed that no adjust ments entailing a withdrawal of an offer or 
elements of offers would be pe rmitted in the verification process.15  There was the possibility for 
offers, particularly in textiles and clothing, to be  improved by participants and for minor adjustments 
that would have no substantive impact on the over all and bilateral balances.  Participants were 
required to submit their draft final schedules in line with the format presented by the Secretariat so as 
to ensure uniformity and a void difficulties in processing.16  During the period from 15 February to 25 
March 1994, meetings were convened to verify that the draft fina l schedules reflected accurately the 
agreed results of the negotiations.  Delegations exchanged comments on the schedules of others at 
these meetings, and any issues were dealt with among them through bilateral or plurilateral means.  
During this process, the Secretariat provided assistance to delegations, including bringing any 
omissions and shortcomings in the schedules to the attention of the participants concerned.17  From 4 
to 21 March 1994, the Secretariat also organized a seri es of informal plurilateral meetings with a view 
to facilitating and accelerating the verification process.18  Immediately after verification, delegations 
submitted to the Secretariat their final schedules which contained the adjustments reflecting the 
outcome of the verification exercise.  The final schedule were later annexed to the Marrakesh 
Protocol.19   
                                                      
12 At the beginning of each round of multilateral tariff negotiations, a Tariff Negotiations Committee 
was established to facilitate the negotiations.  Part of the Committee's mandate was to review the consolidated 
offers in the final phase of the negotiations.  See, for example, Rules and Procedures for the 1956 Tariff 
Conference, BISD, 4S/79;  Rules and Procedures  for the 1956 Tariff Conference, BISD, 8S/114. 
13 MTN.TNC/40, para. 18. 
14 Ibid.   
15 MTN.TNC/W/131. 
16 MTN.GNG/MA/W/25; GATT/AIR/3556. 
17 MTN.TNC/W/133. 
18 MTN.TNC/W/135. 
19 According to Mr. Anwarul Hoda, the former DDG of GATT and WTO, the verification process held 
at the end of the Uruguay Round was much more substa ntive and complex than the similar exercise conducted 
in the previous rounds.  He noted that the verification process in the Uruguay Round gave participants the 
opportunity to make final adjustments if the conditions attached by them in the conditional offer were not fulfilled or if their expectations were not otherwis e fulfilled, and during the verification process, the 
conditionalities attached to draft schedules were eliminated to a large extent.  He noted more specifically that 
participants had verified whether the concessions granted by their trading partners and noted in bilateral records of understanding had appeared in the final schedules and whether the schedules on agricultural products had 
adhered to the modalities in terms of the level of in-quota tariffs and tariff quotas.  Questions raised at the 
meetings were resolved after further bilateral negotiations  alongside the verification process.  Participants also 
used the verification process to make a last appeal to individual countries to improve their offers.  This 
verification process was helped by the submission of analyses by the Secretariat showing, inter alia , the  S/CSC/W/55 
 Page 7 
 
 
  B. VERIFICATION OF SERVICES SCHEDULES  
26. The Group of Negotiations on Services held meeti ngs devoted to verification from 8 February 
to 25 March 1994.  In the airgram convening these m eetings, it was recalled that the negotiations on 
services had been concluded and that the purpose of the verification process was to confirm the technical accuracy of schedules and exemption lists and not to amend the their substantive content.
20  
Participants were asked to communicate in writin g to the Secretariat any specific questions they 
wished to raise with respect to the schedules or th e exemption lists of other participants, concerning 
the technical accuracy and clarity of the schedules a nd exemption lists as a reflection of the agreed 
results of the negotiations, and their consiste ncy with the agreed guidelines on presentation.21  The  
Secretariat then prepared and circulated a consol idation of the communications received, listing the 
questions raised with respect to each participant.   The examination of schedules and exemption lists 
took place by country in English alphabetical order, b ased on the consolidated list of questions and of 
further questions raised during the meetings. In th e cases of those participants which were unable to 
be represented at the meetings, the Secretariat communicated to their Gene va delegations and to 
capitals the questions raised and the views of the Negotiation Group on the way in which such matters 
should be dealt with in rectifying the schedules. It was explicitly stated in th e airgram that following 
the examination of each schedule and exemption list, it was the responsibility of the country concerned to carry out the agreed rectifications a nd to submit to the Secretariat its final schedule and 
exemption list within one week after the completio n of the verification exercise for the country in 
question.
22  The Secretariat provided assistance, upon request , to developing countries, in the process 
of rectification and in the preparation of final schedules and exemption lists.   
27. During the verification process, a Secretariat's communication to the Chairman of the TNC 
drew participants' attention to the nature of the exercise.23  It confirmed that the Group of Negotiations 
on Services had no power to require that any change be made to schedules or exemption lists, or to 
grant any schedules or exemption list a certificate of legal conformity.  The communication also stressed that the fact that a schedule or exempti on list had been discussed in the verification process, 
whether the changes in it had been agreed or not, would not deprive any participant in the future of 
the right to question, if necessary through dispute settlement procedures, the conformity of any entry 
with the general obligations in the GATS.  Accord ing to the Secretariat, in virtually all cases 
delegations agreed to make, or to seek authorit y for, improvements in the presentation of their 
schedules or exemption lists in response to points made by other participants;  the technical quality 
and clarity of the schedules were significantly improved as a result.  The Secretariat also noted that in 
some cases participants had drawn attention to what they saw as failure to reflect results agreed in 
bilateral negotiations – either the omission of a co mmitment which had been expected or the inclusion 
of an unexpected limitation.   
C. H
ORIZONTAL MONITORING  
28. The verification exercise in the Uruguay Round  was subject to monitoring by the TNC.  
During the period of verification, the Chairman of  the TNC reported to dele gations regularly on the 
                                                                                                                                                                     
coverage of the agricultural and industrial schedules of pa rticipants, in terms of tariff lines and trade flows, the 
extent of trade-weighted reduction commitment on industrial products and simple average reduction on agricultural products.  In Mr. Anwarul Hoda's view, this he lped participants to draw a conclusion on whether the 
agricultural tariff reduction modalities were complied with and whether the trade-weighted reduction target on 
industrial products had been reached. See Anwarul Ho da, Tariff Negotiations an d Renegotiations under the 
GATT and the WTO:  Procedures and Practices (Cambridge : Cambridge University Press, 2001) at pp. 50-52. 
20 GATT/AIR/3544. 
21 Ibid. 
22 Ibid.  
23 MTN.TNC/W/134. S/CSC/W/55 
Page 8  
 
  progress in both goods and services areas, urging them  to meet the deadline for the completion of the 
exercise.
24 
III. RELEVANT PRACTICE IN REGIONAL TRADE AGREEMENTS 
29. For the purpose of this note, this section ex amines only those regional trade agreements 
notified to the WTO under Article V:7 of the GATS.  So far, there are very few cases of incorporating 
subsequent services commitments into  original framework agreements. 
A. THE MAINLAND AND HONG KONG CLOSER ECONOMIC PARTNERSHIP ARRANGEMENT 
(CEPA)   
30. China and Hong Kong, China signed the main te xt of CEPA on 29 June  2003 and its annexes 
on 29 September 2003.  Annex 4 to C EPA contains the two parties' sp ecific commitments on trade in 
services.  Pursuant to Article 3 of CEPA, the two pa rties are to broaden and enrich the content of the 
Arrangement through continuous and further recipr ocal liberalization.  This has been achieved 
through the conclusion of a supplement to the orig inal agreement.  From October 2004 to May 2009, 
the two parties signed six supplements, each of  which includes an annex containing specific 
commitments on liberalization of trade in services.   In similar language, each supplement provides 
that the services annex is "a supplement and am endment to" specific commitments contained in 
Annex 4 of CEPA and the annexes of previous s upplements.  In the event of conflict with the 
provisions of the other instruments, the provision of the services annex of the latest supplement shall prevail.  For example, when referring to its anne x which contains supplemen ts and amendments to 
China's services commitments for Hong Kong, the latest supplement, Supplement VI, provides: 
"In the event of conflict with the provisions of the other six instruments, the 
provisions of the Annex of this Supplement VI shall prevail."  
B. T
HE ASEAN  FRAMEWORK AGREEMENT ON SERVICES (AFAS) 
31. The ASEAN Framework Agreement on Servi ces (AFAS), concluded on 15 December 1995, 
aims to eliminate restrictions to trade in services  and enhance cooperation in services within ASEAN.  
Since 1996, ASEAN Member States have carried out negotiations pursuant to Article IV of AFAS 
and have concluded five packages of schedules of specific commitments on services.  A protocol is 
the legal instrument used to in corporate each package of schedules into the Framework Agreement.  
With a schedule of each Member State annexed, each protocol provides: "This Protocol and its Annexes shall form an integral part of th e ASEAN Framework Agreement on Services".  The 
Protocols to AFAS are silent about the relations hip between the various packages of commitments.  
C. M
ONTEVIDEO PROTOCOL ON TRADE IN SERVICES IN MERCOSUR 
32. The Protocol of Montevideo on Trade in Services in the MERCOSUR – the Southern 
Common Market comprising Argentina, Brazil, Paraguay and Uruguay – was signed by the parties on 15 December 1997;  its annexes and the parties'  initial schedules of speci fic commitments were 
adopted on 23 June 1998.  The Protocol along  with initial schedules entered into force on 
7 December 2005, following ratification by three of the parties, namely Argentina, Brazil and 
Uruguay. 
33. Since December 1997, six rounds of negotiations on specific commitments have been 
concluded in accordance with the liberalization progr amme set out in Article XIX of the Protocol.  
                                                     
 
24 MTN.TNC/W/133, MTN.TNC/W/135, MTN.TNC/W/136, MTN.TNC/W/139.  S/CSC/W/55 
 Page 9 
 
 
  The seventh round of negotiations was launched in June 2007 and has yet to be completed.25  The  
results of each concluded round of negotiations are embodied in a Common Market Council decision 
to which the Parties' schedules of specific commitm ents are annexed.  The schedules annexed to the 
decisions that concluded the first four rounds reflect only the changes to the initial schedules.26  For 
the two decisions that respectively embodied the re sults of the fifth and sixth rounds, annexed is each 
Party's consolidated schedule including all its commitments previously negotiated and amended.27  
The decision that concluded the sixth round of negotiations provides that the annexed schedules 
"replace the Schedules of Specific Commitments of the Montevideo Protocol on Trade in Services 
and will become effective as provided in Article 27 of  the Protocol."  According to Article 27 of the 
Montevideo Protocol, the schedules of specific commi tments have to be incorporated into national 
legislation and they enter into force 30 days after th e deposit of the third instrument of ratification.   
D. PROTOCOL ON TRADE IN SERVICES TO THE AUSTRALIA NEW ZEALAND CLOSER ECONOMIC 
RELATIONS - TRADE AGREEMENT  
34. The Protocol on Trade in Services to the Australia New Zealand Closer Economic Relations 
Trade Agreement entered into force on 1 January 1989.   Specific commitments are undertaken on the 
basis of a “negative listing” approach, which are an nexed to the Protocol.  This means that under the 
Protocol, liberalization of trade in services between the two Parties is only subject to the reservations 
inscribed in the Annex.  Since 1992, the two Parties have reviewed the status of services inscribed in 
the Annex annually pursuant to Article 10.1 of the Prot ocol with a view to further liberalizing trade in 
services between them.  This has resulted in a subs tantial reduction of the original inscriptions in the 
Annex. The removal of reservations inscribed in  the Annex takes effect through a notification 
procedure set out in Article 10.2 of the Protocol, which provides:  "A Member State may, at any time, 
either upon request of the other Member State or un ilaterally, remove in whole or in part services 
inscribed by it from the Annex by notifying the other Member State in writing of its intention to do 
so." 
 
                                                      
25 Mercosur CMC Dec. 30/06; GCM Res. 16/07. 
26 Mercosur CMC Dec. 01/00, 56/00, 10/01, 22/03. 
27 Mercosur CMC Dec. 29/04, 01/06. S/CSC/W/55 
Page 10  
 
  ATTACHMENT I - PROTOCOLS TO THE GATT 1947/1994 
 
THE ANNECY PROTOCOL
 
OF TERMS OF ACCESSION TO  
THE GENERAL AGREEMENT ON TARIFFS AND TRADE28 
 
  The governments of the Commonwealth of Australia, the Kingdom of Belgium, the United States of Brazil, Burma, Canada, Ce ylon, the Republic of Chile, the Re public of China, the Republic of 
Cuba, the Czechoslovak Republic, the French Republic, India, Lebanon, the Grand-Duchy of 
Luxemburg, the Kingdom of the Netherlands, Ne w Zealand, the Kingdom of Norway, Pakistan, 
Southern Rhodesia, Syria, the Union of South Africa, the United Kingdom of Great Britain and 
Northern Ireland, and the United States of America, which are the present contracting parties to the General Agreement on Tariffs and Trade (hereinafter called “the Present Contracting Parties” and “the General Agreement” respectively), and the governme nts of the Kingdom of Denmark, the Dominican 
Republic, the Republic of Finland, the Kingdom of Gree ce, the Republic of Haiti,  the Republic of Italy, 
the Republic of Liberia, the Republ ic of Nicaragua, the Kingdom of Sweden, and the Oriental Republic 
of Uruguay (hereinafter called “the Acceding Governments”), 
  HAVING REGARD to the results of the negoti ations directed towards the accession of the 
Acceding Governments to the General Agreement, 
 
 In accordance with the provisions of Article XXXIII of the General Agreement: 
  HEREBY AGREE upon the terms on which the Ac ceding Governments may so accede, which 
terms are embodied in this Protocol, 
 
 AND the Present Contracting Part ies DECIDE by decisions of two-thirds majorities, taken in 
the manner provided in paragraph II of this Protocol, upon the accession to the Ge neral Agreement of 
the Acceding Governments  1. ... 
 
 ( c) For the purposes of the General Agreement, the Schedules contained in Annex B to this 
Protocol shall be regarded as Schedules to the General Agreement relating to Acceding 
Governments. 
 
 ... 
 2. Upon the entry into force of this Protocol with respect to each acceding government, that 
government shall become a contracting party as defi ned in Article XXXII of the General Agreement. 
  ... 
 
 
_______________ 
 
 
                                                     
 
28 For the entire text of the protocol, please see BISD I/79-83 .  S/CSC/W/55 
 Page 11 
 
 
  THE TORQUAY PROTOCOL  
TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE29 
   The governments which are contr acting parties to the General Agreement on Tariffs and Trade 
on the date of this Protocol (hereinafter called “the Present Contracting Pa rties” and “the General 
Agreement” respectively), the governments of the Republic of Au stria, the Federal Republic of 
Germany, the Republic of Korea, Peru, the Republic  of the Philippines and the Republic of Turkey 
(hereinafter called “the Accedi ng Governments”), and the Oriental  Republic of Uruguay, which may 
accede to the General Agreement under the Annecy Pr otocol of Terms of Accession in accordance with 
the Decision of the Contracting Parties of Nove mber 9, I950 (hereinafter called “Uruguay”), 
  HAVING REGARD to the results of th e negotiations concluded at Torquay, 
  HAVE through their representatives agreed as follows: 
 
1. ...   ( c) For the purposes of the General Agreemen t, the schedules contained in Annex B upon 
their entry into force pursuant to paragraph II shall be regarded as schedules to the 
General Agreement relating to acceding governments. 
 
2. Upon the entry into force of this Protocol w ith respect to each acceding government, pursuant to 
paragraph II here of, that government shall become a contrac ting party as defined in Article XXXII of 
the General Agreement.  
3. ( a) On the thirtieth day following the day upon wh ich this Protocol shall have been signed 
by a present contracting party or Uruguay, or on the forty-sixth day following the date 
of this Protocol, whichever is the later, the schedule relating to that contracting party or Uruguay contained in Annex A shall enter into force. 
  ( b) Portions of the schedules contained in Anne x A which are the result of negotiations and 
agreement pursuant to paragr aph I of Article XXVIII of the General Agreement may be 
made effective, by agreement of the negotiati ng parties, after the da te of this Protocol 
and prior to the date determined pursuant to subparagraph ( a) Provided  that 
   (i) compensatory adjustments negotiated in  return for withdrawals of or reductions 
in concessions contained in the existi ng schedules to the General Agreement 
may not be made effective later than  such withdrawals or reductions, and 
   (ii) any government proposing to make a portion of its schedule effective pursuant 
to this subparagraph shall give the Secr etary-General of the United Nations at 
least thirty days’ notice of the date on which the proposed action will become 
effective. 
  ( c) Portions of the schedules contained in Anne x A which are the result of negotiations and 
agreement pursuant to proce dures established by the Cont racting Parties may be made 
effective, by agreement of the negotiating pa rties, prior to the date determined pursuant 
to subparagraph ( a), Provided  that compensatory adjustments negotiated in return for 
withdrawals of or reductions in concessions  contained in the existing schedules to the 
                                                     
 
29 For the entire text of the protocol, please see BISD I/86-92 . S/CSC/W/55 
Page 12  
 
  General Agreement may not be made effective later than such withdrawals or 
reductions. 
  ( d)  When a schedule has entered into  force pursuant to subparagraph ( a) or when any 
portion of a schedule has been made effective pursuant to subparagraph ( b) or ( c), such 
schedule, or portion (together with all provi sions of the schedule in Annex A relevant 
thereto), shall become a schedule to the General Agreement relating to the government in question. In the case of any difference between the tr eatment provided for a product 
in a schedule contained in Annex A, and the treatment provided for the same product in 
an existing schedule to the General Agreement relating to the same government, the 
treatment provided in the schedule containe d in Annex A shall prevail when and so 
long as effect is given thereto pursuan t to the provisions of this Protocol. 
  ( e) For the purposes of this Protocol, the “ex isting schedules to the General Agreement” 
shall mean the schedules annexed to th e General Agreement and to the Annecy 
Protocol of Terms of Accession, as modified by: (i) pr ovisions of any protocol relating 
to their rectification or modification, or (ii) any other action, which was effective on 
September 28, I950, taken pursuant to a spec ific provision of the General Agreement or 
to procedures established by  the Contracting Parties. 
  ... 
 
 
 
_______________ 
   S/CSC/W/55 
 Page 13 
 
 
  SIXTH PROTOCOL  
OF SUPPLEMENTARY CONCESSIONS  
TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE  
  
The governments which are contracting parti es to the General Agreement on Tariffs and 
Trade (hereinafter referred to as "the Contracting Pa rties" and "the General Agreement" respectively), 
having agreed upon procedures for the conduct of ta riff negotiations by two or more Contracting 
Parties under the General Agreemen t and for putting into effect under the General Agreement the 
results of such negotiations, 
 
The governments of the Commonwealth of Australia, the Republic of Austria, the Kingdom 
of Belgium, Canada, the Republic of Chile, the Republic of Cuba, the Kingdom of Denmark, the 
Dominican Republic, the Republic of Finland, the Fr ench Republic, the Federa l Republic of Germany, 
the Republic of Haiti, the Republic of Italy, Japan, the Grand-Duchy of Luxemburg, the Kingdom of 
the Netherlands, the Kingdom of Norway, Peru, th e Kingdom of Sweden, the Republic of Turkey, the 
United Kingdom of Great Britain and Northern Irela nd, and the United States of America, which are 
contracting parties to the General Agreement (her einafter referred to as "Negotiating Contracting 
Parties"), having carried out tariff negotiations un der these procedures, and being desirous of so 
giving effect to the results of these negotiations,  
IT IS AGREED: 
 1.  The schedule of each negotiating contracti ng party annexed to this  Protocol shall upon its 
entry into force in accordance with the provisions of paragraph 2 be regarded as a schedule to the 
General Agreement relating to that contracting party. 
 
2.  Subsequent to the signature of this Protoc ol by a negotiating contracting party the annexed 
schedule which relates to that contracting party sha ll enter into force on the thirtieth day following the 
day upon which notification has been received by th e Executive Secretary from that contracting party 
of its intention to apply its concessions in that sche dule or on such earlier date as may be specified by 
the contracting party giving such notification, and the concessions included in that schedule shall, 
except as specified therein, then enter into force. 
 3.  Any negotiating contracting party which has gi ven the notification refe rred to in paragraph 2 
shall be free at any time to withhold or to withdraw  in whole or in part any concession provided for in 
the appropriate schedule annexed to  this Protocol, in respect of which such contracting party 
determines that it was initially negotiated with a negotiating contracting party which has not given 
such notification; Provided that  
(a) the negotiating contracting party withholding in whole or in part any such 
concessions shall give notice to the Contrac ting Parties within thirty days after the 
date of such withholding and, upon request, shall consult with any contracting party 
having a substantial interest in the product involved; 
 
(b) the negotiating contracting party withdrawing in whole or in part any such 
concessions shall, before taking such action, give not less than thirty days notice to 
the Contracting Parties and, upon request, shall consult with any contracting party 
having a substantial interest in the product involved; and 
 
(c) any concession so withheld or withdrawn shall be applied on and after the thirtieth 
day following the day upon which the notifi cation referred to in paragraph 2 relating S/CSC/W/55 
Page 14  
 
  to a contracting party with which the c oncession was initially negotiated is received 
by the Executive Secretary. 
 
4. In each case in which Article II of the Ge neral Agreement refers to the date of that 
Agreement, the applicable date in respect of the sched ules annexed to this Protoc ol shall be the date of 
this Protocol. 
 
5. (a) This Protocol shall be deposited with  the Executive Secretary and shall be open for 
signature at the Headquarters of the Cont racting Parties in Geneva from 23 May 1956 
until 31 December 1956. 
 
(b) The Executive Secretary shall promptly furn ish a certified copy of this Protocol, and 
a notification of each signature of this Protoc ol and of each notification referred to in 
paragraph 2, to each contracting party to the General Agreement. 
 
6.  The date of this Protocol shall be 23 May 1956. Its provisions will become effective in 
accordance with paragraphs 2 and 3 hereof.  
DONE at Geneva, in a single copy in the Eng lish and French languages, both texts authentic 
except as otherwise specified in schedules annexed hereto. 
 
 
 
_______________ 
 
  S/CSC/W/55 
 Page 15 
 
 
   
PROTOCOL EMBODYING THE RESULTS  
OF THE 1960-61 TARIFF CONFERENCE30 
  
 The governments which are contr acting parties to the General Agreement on Tariffs and Trade 
(hereinafter referred to as “Contracting Parties” and “the General Agreement”, respectively), the European Economic Community, and the Government of  the Swiss Confederation (hereinafter referred 
to as “Switzerland”),  
 Having  carried out at the 1960-61 Tariff Conference negotiations pursuant to paragraph 6 of 
Article XXIV, Article XXVIII, Article XXVIII bis, and other relevant pr ovisions of the General 
Agreement,   Have  through their representatives agreed as follows: 
 
1. The schedule in Annex A relating to any contract ing party shall, upon the entry into force of this 
Protocol with respect to such contracting party, be come a Schedule to the General Agreement relating to 
that contracting party.  2. The schedule in Annex B relating to the Eur opean Economic Community shall, upon the entry 
into force of this Protocol with respect to the Community, become a Schedule to the General Agreement 
relating to the European Economic Community.  3. The schedule in Annex C relating to any contracting party, the European Economic 
Community, or Switzerland shall,  upon the date on which both the Declaration on the Provisional 
Accession of the Swiss Confederation to the General Agreement on Tariffs and Trade, of 22 November 
1958 (hereinafter refe rred to as the Swiss Declaration of 22 November 1958) and this Protocol shall 
have entered into force with resp ect to such contracting party, th e European Economic Community, or 
Switzerland, as the case may be , become a schedule to the Swis s Declaration of 22 November 1958 
relating to such contracting party, the Eu ropean Economic Commun ity, or Switzerland. 
 
4. In each case in which a schedule in Annex A or C to this Protocol provides for any product 
imported into the territory of a contracting party tr eatment less favourable than was provided for such 
product in a schedule applicable to such contracti ng party on 1 September 1960, such provision for less 
favourable treatment in the schedule annexed to this  Protocol shall, when such schedule becomes a 
Schedule to the General Agreement pursuant to paragr aph 1 or 3 above, terminate the provision for such 
product in such prior schedule. 
  ...   
_______________ 
 
 
                                                     
 
30 For the entire text of the protocol, please see BISD 11S/7-25 . S/CSC/W/55 
Page 16  
 
  GENEVA (1967) PROTOCOL 
 
TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE31 
   The contracting parties to the General Agreement on Tariffs and Trade and the European 
Economic Community which participated in the 1964-67 Trade Conference (hereinafter referred to as 
“participants”),   Having  carried out negotiations pursuant to pa ragraph 6 of Article XXIV, Article XXVIII bis, 
Article XXXIII and other relevant provisions of the General Agreement on Tariffs and Trade 
(hereinafter referred to as “the General Agreement”), 
  Have , through their representatives, agreed as follows: 
 I - Provisions Relating to Schedules  
 
1. The schedule annexed to this Pr otocol relating to a participant shall become a Schedule to the 
General Agreement relating to that participant on the day on which this Protocol enters into force for it 
pursuant to paragraph 6.  2. Each participant shall ensure that, in so far as  any rate specified in the column of its schedule 
setting out the concession rate (hereinafter referred to as the “final rate”) does not become effective on 
1 January 1968, each final rate shall become effect ive not later than 1 January 1972. Within the period 
of 1 January 1968 to 1 January 1972 a participant shall make rate reductions in  amounts not less than 
and on dates not later than those laid down in on e of the following sub-paragraphs, except as may be 
otherwise clearly provided for in its schedule: 
 
 ( a) A participant which begins rate reductions on 1 January 1968 shall make effective one 
fifth of the total reduction to the final rate on that date and four fifths of the total reduction in four equal instalments on 1 January of 1969, 1970, 1971 and 1972. 
  ( b) A participant which begins rate reductions on 1 July 1968,  or on a date between 1 
January and 1 July 1968, shall make effective two fifths of the total reduction to the 
final rate on that date and three fifths of the total reduction in three equal instalments on 
1 January of 1970, 1971 and 1972. 
 3. Any participant, after the schedule relating to it annexed to this Protocol has become a Schedule 
to the General Agreement pursuant to the provisions of paragraph 1 of this Protocol, shall be free at any 
time to withhold or to withdraw in whole or in part  the concession in such schedule with respect to any 
product in which a participant or a government  having negotiated for accession during the 1964-67 
Trade Conference (hereinafter referred to as an  “acceding government”), but the schedule of which 
annexed to this Protocol or to the protocol for the accession of the acceding government has not yet 
become a Schedule to the General Agreement, ha s a principal supplying interest; provided that: 
 
 ( a) Written notice of any such withholding of a concession shall be given to the 
CONTRACTING PARTIES within thirty days after the date of such withholding. 
  ( b) Written notice of intention to make any such  withdrawal of a concession shall be given 
to the CONTRACTING PARTIES at least thirty  days before the date of such intended 
withdrawal. 
 
                                                     
 
31 For the entire text, please see BISD 15S/4-35 .  S/CSC/W/55 
 Page 17 
 
 
   ( c) Consultations shall be held upon request , with any participant or any acceding 
government, the relevant schedule relating to which has become a Schedule to the 
General Agreement and which has a substant ial interest in the product involved. 
  ( d) Any concession so withheld or withdrawn shall be applied on and after the day on 
which the schedule of the participant or the acceding government which has the 
principal supplying interest becomes a Schedule to the General Agreement. 
 4. ( a) In each case in which paragraph 1 ( b) and ( c) of Article II of the General Agreement 
refers to the date of that Agreement, th e applicable date in respect of each product 
which is the subject of a concession provided for in a schedule annexed to this Protocol 
shall be the date of this Protocol, but without  prejudice to any oblig ations in effect on 
that date. 
  ( b) For the purpose of the reference in paragraph 6 ( a) of Article II of the General 
Agreement to the date of that Agreement, th e applicable date in respect of a schedule 
annexed to this Protocol shall be the date of this Protocol. 
 
... 
 
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GENEVA (1979) PROTOCOL 
 
TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE  
  
The contracting parties to the General Agre ement on Tariffs and Trade and the European 
Economic Community which participated in the Mult ilateral Trade Negotiations 1973-79 (hereinafter 
referred to as "participants"),   
HAVING carried out negotiations pursuant to Article XXVIII bis, Article XXXIII and other 
relevant provisions of the Genera l Agreement on Tariffs and Trade (hereinafter referred to as "the 
General Agreement"),  
HAVE, through their representatives, agreed as follows: 
 
1.  The schedule of tariff concessions annexed to this Protocol relating to a participant shall 
become a Schedule to the General Agreement relati ng to that participant on the day on which this 
Protocol enters into force for it pursuant to paragraph 5.  2.  (a) The reductions agreed upon by each pa rticipant shall, except as may be otherwise 
specified in a participants schedule, be im plemented in equal annual rate reductions 
beginning 1 January 1980 and the total reduc tion become effective not later than 1 
January 1987. A participant which begins ra te reductions on 1 July 1980 or on a date 
between 1 January and 1 July 1980 shall, unless otherwise specified in that participant's schedule, make effective two eighths of the total reduction to the final 
rate on that date followed by six equal instalments beginning 1 January 1982. The 
reduced rate should in each stage be rounded off to the first decimal. The provisions 
of this paragraph shall not prevent partic ipants from implementing reductions in fewer 
stages or at earlier dates than indicated above. 
 
(b) The implementation of the annexed sche dules in accordance with paragraph 2(a) 
above shall, upon request, be subject to mu ltilateral examination by the participants 
having accepted this Protocol. This would be without prejudice to the rights and 
obligations of contracting par ties under the General Agreement. 
 3.  After the schedule of tariff concessions annexed to this Protocol relating to a participant has 
become a Schedule to the General Agreement pursu ant to the provisions of paragraph 1, such 
participant shall be free at any time to withhold or to withdraw in whole or in part the concession in 
such schedule with respect to any product for which the principal supplier is any other participant or 
any government having negotiated for accession duri ng the Multilateral Trade Negotiations, but the 
schedule of which, as established in the Multila teral Trade Negotiations, has not yet become a 
Schedule to the General Agreement. Such action can , however, only be taken after written notice of 
any such withholding or withdrawal of a concession  has been given to the Contracting Parties and 
after consultations have been held, upon request , with any participant or any acceding government, 
the relevant schedule of tariff concessions relating to which has become a Schedule to the General 
Agreement and which has a substan tial interest in the product involv ed. Any concessions so withheld 
or withdrawn shall be applied on and after the da y on which the schedule of the participant or the 
acceding government which has the principal supplyi ng interest becomes a Schedule to the General 
Agreement. 
 4.  (a) In each case in which paragraph 1(b) an d (c) of Article II of the General Agreement 
refers to the date of that Agreement, th e applicable date in respect of each product 
which is the subject of a concession provide d for in a schedule of tariff concessions  S/CSC/W/55 
 Page 19 
 
 
  annexed to this Protocol shall be the date  of this Protocol, but without prejudice to 
any obligations in effect on that date. 
 
(b) For the purpose of the reference in para graph 6(a) of Article II of the General 
Agreement to the date of that Agreement, th e applicable date in respect of a schedule 
of, tariff concessions annexed to this Protoc ol shall be the date of this Protocol. 
 5.  (a) This Protocol shall be open for acceptan ce by participants, by signature or otherwise, 
until 30 June 1980. 
 
(b) This Protocol shall enter into force on 1 January 1980 for those participants which 
have accepted it before that date, and for par ticipants accepting after that date, it shall 
enter into force on the dates of acceptance. 
 6. This Protocol shall be deposited with the Director-General to the Contracting Parties who 
shall promptly furnish a certified copy thereof a nd a notification of each acceptance thereof, pursuant 
to paragraph 5, to each contracting party to th e General Agreement and to the European Economic 
Community.  7.  This Protocol shall be registered in a ccordance with the provisions of Article 102 of the 
Charter of the United Nations. 
 
DONE at Geneva this thirtieth day of June one  thousand nine hundred and seventy-nine, in a 
single copy, in the English and French languages,  both texts being authentic. The Schedules annexed 
hereto are authentic in the English, French a nd Spanish language as specified in each Schedule. 
 
 
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 S/CSC/W/55 
Page 20  
 
  MARRAKESH PROTOCOL 
 
TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
  
Members,  
 
 Having  carried out negotiations within the framework of GATT 1947, pursuant to the 
Ministerial Declaration on the Uruguay Round,   Hereby agree  as follows: 
 
1. The schedule annexed to this  Protocol relating to a Member shall become a Schedule to 
GATT 1994 relating to that Member on the day on which the WTO Agreement enters into force for that 
Member.  Any schedule subm itted in accordance with the Ministeria l Decision on measures in favour of 
least-developed countries shall be deem ed to be annexed to this Protocol. 
 
2. The tariff reductions agreed upon by each Member shall be implemented in five equal rate reductions, except as may be otherwise specified in a Member's Schedule.  The first such reduction shall be made effective on the date of entry into fo rce of the WTO Agreement, each successive reduction 
shall be made effective on 1 January of each of the following years, and the final rate shall become 
effective no later than the date four years after the date of entry into force of the WTO Agreement, 
except as may be otherwise specified in that Memb er's Schedule.  Unless otherwise specified in its 
Schedule, a Member that accepts the WTO Agreement after its entry into force shall, on the date that Agreement enters into force for it , make effective all rate reducti ons that have already taken place 
together with the reductions whic h it would under the preceding senten ce have been obligated to make 
effective on 1 January of the year following, and sh all make effective all remaining rate reductions on 
the schedule specified in the previo us sentence.  The reduced rate shoul d in each stage be rounded off to 
the first decimal.  For agricultural products, as defi ned in Article 2 of the Agreement on Agriculture, the 
staging of reductions shall be implemented as specified in the relevant parts of  the schedules. 
 3. The implementation of the concessions and comm itments contained in the schedules annexed to 
this Protocol shall, upon request, be subject to multilat eral examination by the Me mbers.  This would be 
without prejudice to the rights and obligations of Members under Agreements in Annex 1A of the WTO 
Agreement.  4. After the schedule annexed to this Protocol relating to a Me mber has become a Schedule to 
GATT 1994 pursuant to the provisions of paragraph 1,  such Member shall be free at any time to 
withhold or to withdraw in whole or in part the c oncession in such Schedule with respect to any product 
for which the principal supplier is any other Urugu ay Round participant the schedule of which has not 
yet become a Schedule to GATT 1994.  Such action can , however, only be taken after written notice of 
any such withholding or withdrawal of a concession has been given to the Council for Trade in Goods 
and after consultations have been held, upon request, with any Member, the relevant schedule relating to 
which has become a Schedule to GATT 1994 and whic h has a substantial interest in the product 
involved.  Any concessions so withheld or withdraw n shall be applied on and after the day on which the 
schedule of the Member which has the principal supplying interest becomes a Schedule to GATT 1994. 
 5. (a) Without prejudice to the provisions of paragraph 2 of Article 4 of the Agreement on 
Agriculture, for the purpose of the reference in paragraphs 1:(b) and 1(c) of Article II of 
GATT 1994 to the date of that Agreement, th e applicable date in respect of each 
product which is the subject of a concession provided for in a schedule of concessions 
annexed to this Protocol shall be the date of this Protocol. 
  S/CSC/W/55 
 Page 21 
 
 
   (b) For the purpose of the reference in para graph 6(a) of Article II of GATT 1994 to the 
date of that Agreement, the applicable da te in respect of a schedule of concessions 
annexed to this Protocol shall be the date of this Protocol. 
 6. In cases of modification or withdrawal of concessions rela ting to non-tariff measures as 
contained in Part III of the schedules, the provisions  of Article XXVIII of GATT 1994 and the 
"Procedures for Negotiations under Article XXVI II" adopted on 10 November 1980 (BISD 27S/26-28) 
shall apply.  This would be without prejudice to the rights and obligations of Members under 
GATT 1994.  
7. In each case in which a schedule annexed to this Protocol results fo r any product in treatment 
less favourable than was provided for such product in  the Schedules of GATT 1947 prior to the entry 
into force of the WTO Agreement, the Member to wh om the schedule relates shall be deemed to have 
taken appropriate action as would have been othe rwise necessary under the re levant provisions of 
Article XXVIII of GATT 1947 or 1994.  The provision s of this paragraph shall apply only to Egypt, 
Peru, South Africa and Uruguay. 
 8. The Schedules annexed hereto are authentic in the English, French or Spanish language as 
specified in each Schedule.  9. The date of this Protocol is 15 April 1994.  
 
 
  
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 S/CSC/W/55 
Page 22  
 
  ATTACHMENT II - PROTOCOLS TO THE GATS  
 
SECOND PROTOCOL 
 
TO THE GENERAL AGREEMENT ON TRADE IN SERVICES  
 
  
 Members of the World Trade Organization (hereinafter referred to as the "WTO") whose Schedules of Specific Co mmitments and Lists of Exemptions from Article II of the General Agreement 
on Trade in Services concerning financial services are annexed to this Protocol (hereinafter referred to as " Members concerned"), 
 
 Having carried out negotiations under the terms of the Minister ial Decision on Financial 
Services adopted at Marrakesh on 15 April 1994,   Having  regard to the Second Annex on Financia l Services, and to the Decision on the 
application of that Annex adopted by the Council for Trade in Services on 30 June 1995, 
  Agree  as follows: 
 1) A Schedule of Specific Commi tments and a List of Exemptions from Article II concerning 
financial services annexed to this Protocol relating to  a Member shall, upon the entry into force of this 
Protocol for that Member, repla ce the financial services sections of the Schedule of Specific 
Commitments and the List of Article II Exemptions of that Member.  2) This Protocol shall be open for acceptance,  by signature or otherwise, by the Members 
concerned until 30 June 1996.   
 
3) This Protocol shall enter into force on the 30th day following the date of its acceptance by all Members concerned.  If by 1 July 1996 it has not been accepted by all Members concerned, those 
Members which have accepted it befo re that date may, within a peri od of 30 days thereafter, decide on 
its entry into force.  
4) This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish to each Member of the WTO a certified copy of this Protocol and 
notifications of acceptances ther eof pursuant to paragraph 3. 
 5) This Protocol shall be registered in accordance  with the provisions of Article 102 of the Charter 
of the United Nations. 
  Done at Geneva this sixth da y of October one thousand nine hundr ed and ninety-five, in a single 
copy in English, French and Spanish languages, each  text being authentic, ex cept as otherwise provided 
for in respect of the Schedules annexed hereto. 
 
 
_______________ 
 
  S/CSC/W/55 
 Page 23 
 
 
  THIRD PROTOCOL  
TO THE GENERAL AGREEMENT ON TRADE IN SERVICES  
   Members of the World Trade Organization whos e Schedules of Specific Commitments to the 
General Agreement on Trade in Services relating to movement of natural persons are annexed to this 
Protocol,   Having  carried out negotiations under the terms of  the Ministerial Deci sion on Negotiations on 
Movement of Natural Persons adopted  at Marrakesh on 15 April 1994, 
 
 Having  regard to the results of such negotiations, 
  Having regard  to the Decision on the Movement of Natu ral Persons adopted by the Council for 
Trade in Services on 30 June 1995, 
 
 Agree  as follows: 
 1) The commitments on Movement of Natural Pers ons annexed to this Protocol relating to a 
Member shall, upon the entry into force of this Pr otocol for that Member, replace or supplement the 
relevant entries on movement of natural persons in the Schedule of  Specific Commitments of that 
Member. 
 2) This Protocol shall be open for acceptance, by signature or otherwis e, by Members concerned 
until 30th June 1996.  
3) This Protocol shall enter into force on th e 30th day after 1st January 1996 for those Members 
which have accepted it by that date, and for those accepting it after that date, which date shall not be 
beyond 30th June 1996, it shall enter into force on the 30th day following the date  of each acceptance.  
If a Member whose schedule is annexed to this Protoc ol does not accept it by that date, the matter shall 
be referred to the Council for Trade in Servi ces for consideration and appropriate action. 
 
4) This Protocol shall be deposited with the Di rector-General of the World Trade Organization.  
The Director-General shall promptly furnish to each  Member a certified copy of this Protocol and 
notifications of acceptances ther eof pursuant to paragraph 3. 
 5) This Protocol shall be registered in accordance  with the provisions of Article 102 of the Charter 
of the United Nations. 
  Done at Geneva this sixth da y of October one thousand nine hundr ed and ninety-five, in a single 
copy in English, French and Spanish languages, each  text being authentic, ex cept as otherwise provided 
for in respect of the Schedules annexed hereto.  
 
 
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Page 24  
 
  FOURTH PROTOCOL 
 
TO THE GENERAL AGREEMENT ON TRADE IN SERVICES  
    Members of the World Trade Organization (hereinafter referred to as the "WTO") whose  
Schedules of Specific Co mmitments and Lists of Exemptions from Article II of the General Agreement 
on Trade in Services concerning basic telecommunica tions are annexed to this Protocol (hereinafter 
referred to as " Members concerned"),   Having carried out negotiations under the terms of the Ministerial Decisi on on Negotiations on 
Basic Telecommunications adopted at Marrakesh on 15 April 1994, 
  Having  regard to the Annex on Negotia tions on Basic Telecommunications, 
  Agree  as follows: 
 
1) Upon the entry into force of this Protocol, a Schedule of Specific Co mmitments and a List of 
Exemptions from Article II concerning basic telecomm unications annexed to this  Protocol relating to a 
Member shall, in accordance with the terms specified therein, supplement or modify the Schedule of Specific Commitments and the List of Article II Exemptions of that Member.  
2) This Protocol shall be open for acceptance,  by signature or otherwise, by the Members 
concerned until 30 November 1997.    3) The Protocol shall enter into force on 1 Ja nuary 1998 provided it has been accepted by all 
Members concerned.  If by 1 December 1997 the Pr otocol has not been accepted by all Members 
concerned, those Members which have accepted it by  that date may decide, prior to 1 January 1998, on 
its entry into force.  4) This Protocol shall be deposited with the Director-General of the WTO.  The Director-General of the WTO shall promptly furnish to each Member of the WTO a certified copy of this Protocol and 
notifications of acceptances thereof. 
 
5) This Protocol shall be registered in accordance  with the provisions of Article 102 of the Charter 
of the United Nations.   Done at Geneva this fifteenth day of April one thousand nine hundred and ninety-seven, in a 
single copy in the English, French and Spanish language s, each text being authenti c, except as otherwise 
provided for in respect of the Schedules annexed hereto. 
 
 
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 Page 25 
 
 
  FIFTH PROTOCOL  
TO THE GENERAL AGREEMENT ON TRADE IN SERVICES  
   Members of the World Trade Organization (hereinafter referred to as the "WTO") whose  
Schedules of Specific Co mmitments and Lists of Exemptions from Article II of the General Agreement 
on Trade in Services concerning financial services are annexed to this Protocol (hereinafter referred to as "Members concerned"),   Having carried out negotiations under the terms of the Second Deci sion  on Financial Services 
adopted by the Council for Trade in Services on 21 July 1995 (S/L/9), 
  Agree  as follows: 
 1) A Schedule of Specific Commi tments and a List of Exemptions from Article II concerning 
financial services annexed to this Protocol relating to  a Member shall, upon the entry into force of this 
Protocol for that Member, repla ce the financial services sections of the Schedule of Specific 
Commitments and the List of Article II Exemptions of that Member.  2) This Protocol shall be open for acceptance,  by signature or otherwise, by the Members 
concerned until 29 January 1999. 
 
3) This Protocol shall enter into force on the 30t h day following the date of its acceptance by all 
Members concerned.  If by 30 January 1999 it has not been accepted by all Members concerned, those 
Members which have accepted it befo re that date may, within a peri od of 30 days thereafter, decide on 
its entry into force. 
 
4) This Protocol shall be deposited with the Director-General of the WTO.  The Director-General of the WTO shall promptly furnish to each Member of the WTO a certified copy of this Protocol and 
notifications of acceptances ther eof pursuant to paragraph 3. 
 5) This Protocol shall be registered in accordance  with the provisions of Article 102 of the Charter 
of the United Nations. 
  Done at Geneva this twenty-seventh day of  February one thousand nine hundred and ninety-
eight, in a single copy in English, French and Span ish languages, each text being authentic, except as 
otherwise provided for in respect of the Schedules annexed hereto. 
 
  
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 S/CSC/W/55 
Page 26  
 
  ATTACHMENT III  
 
 
GATT/AIR/3544 14 JANUARY 1994 
SUBJECT
: URUGUAY ROUND: GROUP OF NEGOTIATIONS ON SERVICES  
- GENERAL AGREEMENT ON TRADE IN SERVICES: VERIFICATION OF 
SCHEDULES OF COMMITMENTS AND MFN EXEMPTIONS  
1. AS ANNOUNCED BY THE CHAIRMAN OF THE GNS IN THE GROUP'S MEETING 
OF 11 DECEMBER 1993, AND AS AGREED BY THE GROUP, A PROCESS OF 
VERIFICATION OF SCHEDULES OF COMMITMENTS IN SERVICES AND OF LISTS OF MFN EXEMPTIONS WILL BE ESTABLISHED AS SET OUT BELOW. IT IS 
EMPHASISED THAT, NEGOTIATIONS ON SERVICES HAVING BEEN CONCLUDED, THE 
PURPOSE OF THIS PROCESS IS TO CONFIRM THE TECHNICAL ACCURACY OF SCHEDULES AND EXEMPTION LISTS AND NOT TO AMEND THEIR SUBSTANTIVE 
CONTENT.  
2. ALL PARTICIPATING COUNTRIES ARE INVITED TO COMMUNICATE IN 
WRITING TO THE SECRETARIAT ANY SPECIFIC QUESTIONS THEY MAY WISH TO RAISE WITH RESPECT TO THE SCHEDULES OF COMMITMENTS OR THE EXEMPTION 
LISTS OF OTHER PARTICIPANTS, CONCERNING THE TECHNICAL ACCURACY AND CLARITY OF SCHEDULES AND EXEMPTION LISTS AS A REFLECTION OF THE 
AGREED RESULTS OF THE NEGOTIATIONS, AND THEIR CONSISTENCY WITH THE 
GUIDELINES ESTABLISHED FOR THEIR PRESENTATION. 
3. ALL SUCH WRITTEN COMMUNICATIONS SHOULD REACH THE SECRETARIAT 
BY 27 JANUARY. 
4. THE SECRETARIAT WILL PREPARE AND CIRCULATE A CONSOLIDATION OF 
THE COMMUNICATIONS RECEIVED, LISTING THE QUESTIONS RAISED WITH 
RESPECT TO EACH COUNTRY. THIS CONSOLIDATION WILL BE CIRCULATED BY 1 FEBRUARY. 
5. MEETINGS OPEN TO ALL PARTICIPATING COUNTRIES WILL BEGIN ON 
TUESDAY, 8 FEBRUARY AT 10 A.M. IN CENTRE WILLIAM RAPPARD, AT WHICH 
THE SCHEDULES AND EXEMPTION LISTS WILL BE EXAMINED AND ANY NECESSARY RECTIFICATIONS WILL BE AGREED. THIS WILL BE DONE ON THE BASIS OF THE 
CONSOLIDATED LIST OF QUESTIONS AND OF ANY FURTHER QUESTIONS RAISED 
BY PARTICIPANTS DURING THE MEETINGS. THE EXAMINATION WILL TAKE PLACE BY COUNTRY, IN ENGLISH ALPHABETICAL ORDER. THIS PROCESS WILL BE 
COMPLETED BY 25 FEBRUARY. 
6. FOLLOWING THE EXAMINATION OF EACH SCHEDULE AND EXEMPTION LIST 
IT WILL BE THE RESPONSIBILITY OF THE COUNTRY CONCERNED TO CARRY OUT 
THE AGREED RECTIFICATIONS AND TO SUBMIT TO THE SECRETARIAT ONE COPY 
OF ITS FINAL SCHEDULE AND EXEMPTION LIST, TOGETHER WITH A COPY ON DISKETTE. THIS SHOULD BE DONE NO LATER THAN ONE WEEK AFTER THE 
COMPLETION OF THE VERIFICATION EXERCISE FOR THE COUNTRY IN QUESTION. 
THE SECRETARIAT WILL ASSIST DEVELOPING COUNTRIES, ON REQUEST, IN THE PROCESS OF RECTIFICATION AND IN THE PREPARATION OF FINAL SCHEDULES 
AND EXEMPTION LISTS. THE SECRETARIAT WILL ALSO PREPARE ONE COPY OF  S/CSC/W/55 
 Page 27 
 
 
  EACH SCHEDULE AND EXEMPTION LIST ON TREATY PAPER FOR ANNEXATION TO 
THE FINAL ACT.  
7. FINAL SCHEDULES AND EXEMPTION LISTS WILL BE TRANSLATED INTO 
THE THREE OFFICIAL LANGUAGES. THE AUTHENTIC VERSION OF EACH WILL 
HOWEVER BE THAT IN THE LANGUAGE IN WHICH IT IS SUBMITTED. 
  
PETER SUTHERLAND 
 
 
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 S/CSC/W/55 
Page 28  
 
  GATT/AIR/3556  18 FEBRUARY 1994 
SUBJECT:
 URUGUAY ROUND: MARKET ACCESS: SUBMISSION AND VERIFICATION 
OF DRAFT FINAL SCHEDULES  
1. AS AGREED BY THE TRADE NEGOTIATIONS COMMITTEE ON 
15 DECEMBER 1993, THE PERIOD FROM 15 FEBRUARY TILL THE END OF MARCH 1994 IS SET ASIDE FOR THE VERIFICATION OF MARKET ACCESS DRAFT 
FINAL SCHEDULES TO ENABLE PARTICIPANTS TO ENSURE THAT THE AGREED RESULTS OF THE MARKET ACCESS NEGOTIATIONS ARE ACCURATELY REFLECTED 
THEREIN. THE CIRCULATION OF THE MARKET ACCESS DRAFT FINAL SCHEDULES 
OF A NUMBER OF PARTICIPANTS ON 18 FEBRUARY 1994 CONSTITUTES THE START OF THE VERIFICATION PROCESS. THE DRAFT FINAL SCHEDULES OF 
OTHER PARTICIPANTS WILL BE CIRCULATED AS AND WHEN RECEIVED BY THE 
SECRETARIAT. 
2. TO CONCLUDE THE VERIFICATION PROCESS, AS AGREED, AT THE LATEST BY 
25 MARCH 1994, IT IS IMPERATIVE THAT PARTICIPANTS WHO HAVE YET TO 
SUBMIT THEIR SCHEDULES DO SO WITHOUT FURTHER DELAY. ONLY THIS WILL ENSURE THAT THE SATISFACTORY CONDUCT OF THE VERIFICATION PROCESS IS NOT PUT AT RISK. 
3. PARTICIPANTS ARE FURTHERMORE REMINDED THAT SUBMISSIONS SHOULD BE 
IN THE FORMAT SET OUT IN DOCUMENT MA/W/25 IN 200 COPIES, TOGETHER 
WITH A COPY ON DISKETTE (PREFERABLY IN SPREADSHEET FORMAT 
LOTUS 123). 
4. SOME PARTICIPANTS HAVE SUBMITTED SCHEDULES WHICH ARE EITHER 
INCOMPLETE OR IN A FORMAT NOT CONSISTENT WITH THE REQUIREMENTS SET OUT IN THE ABOVE DOCUMENT. THE SECRETARIAT IS IN CONTACT WITH THESE 
PARTICIPANTS WITH A VIEW TO URGING THEM TO RECTIFY THEIR SCHEDULES IMMEDIATELY. TO FACILITATE THIS TASK THE SECRETARIAT WILL CONTINUE TO PROVIDE ASSISTANCE UPON REQUEST. 
5. THE VERIFICATION PROCESS SHOULD BE COMPLETED AT THE LATEST BY 
FRIDAY, 25 MARCH 1994 IN ORDER TO ENABLE THE SCHEDULES TO BE 
FINALIZED IN TREATY FORM FOR ATTACHMENT TO THE FINAL ACT TO BE SIGNED BY MINISTERS AT THE MARRAKESH MEETING. TO THIS END, 
IMMEDIATELY AFTER VERIFICATION, EACH PARTICIPANT IS TO SUPPLY TO THE 
SECRETARIAT ONE COPY OF THE FINAL SCHEDULE TOGETHER WITH A COPY ON DISQUETTE (PREFERABLY IN SPREADSHEET FORMAT LOTUS 123). IN ADDITION, 
BEFORE 31 MARCH, PARTICIPANTS SHOULD SEND TO THE SECRETARIAT 300 
COPIES OF THEIR FINAL SCHEDULES FOR DISTRIBUTION TO ALL 
PARTICIPANTS. 
6. ATTENTION IS DRAWN AGAIN TO THE FACT THAT THE ATTACHMENT OF A 
FINAL SCHEDULE IS A CONDITION FOR MEMBERSHIP OF THE WORLD TRADE 
ORGANIZATION. 
  
PETER D. SUTHERLAND 
 
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