WORLD TRADE  
ORGANIZATION  G/MA/W/23/Rev.3 
16 May 2006 
 (06-2396) 
Committee on Market Access   
 
 
 
 
SITUATION OF SCHEDULES OF WTO MEMBERS 
 
Note by the Secretariat1 
 
Revision  
   It was agreed at the Market Access Comm ittee meeting of June 1999 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 15  May 2006.  The introductory text contained in Annex II of the 
original document G/MA/63 has been updated to take into account developments since the last 
revision.    
____________________ 
 I. INTRODUCTION 
 All WTO Members have a WTO schedule of tari ff 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  Determining 
a Member's concession for a specific tariff line could i nvolve, in some cases, the examining of several 
different legal instruments.   
  The attached table reflecting the situation of  schedules of WTO Members has been prepared 
for information purposes and to assist, inter alia , the project team in the Secretariat updating CTS 
files into HS2002.
4  The pending work on the schedules of concessions derives from obligations 
related to the introduction of the Harmonized System  and its subsequent amen dments, the results of 
the Uruguay Round, technical modifications or rectifications of the schedules, as well as 
renegotiations under GATT Article XXVIII.  Some b ackground 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 See 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. G/MA/W/23/Rev.3 
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 schedules of WTO Members are annexed to the 
Marrakesh Protocol or to a Protocol of Accession.  The date of accession and 
references to the relevant documen tation 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 annexed to the 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 System5 (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 nomenclature6.  The GATT Committee on 
Tariff Concessions developed procedures for this purpose7.  A certain number of schedules were 
transposed, certified a nd annexed to Protocols.8  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, howev er, be noted that these Members did submit a 
schedule either during the Uruguay Round or at the time of their accession.    
B. F
IRST AMENDMENT TO THE HS (HS92) 
 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 the HS.  The fi rst set of such changes came into force on 
1 January  1992 (HS92).  A second, more substantial,  set of amendments came into force on 
                                                      
5 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 31 March 2006, there are 78 WT O Members (counting the EC-25 as one) which are 
contracting parties to the HS Convention.  Practically all the remaining 46 WTO Members apply the HS in spite 
of not being contracting parties to it.   
6 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. 
7 Decision of 12  July 1983, GATT BISD 30S/17. 
8 See GATT doc. TAR/W/67/Rev.15 and TAR/W/74/Rev.12.  G/MA/W/23/Rev.3 
 Page 3 
 
 
 1 January  1996 (HS96), and a third one on 1  January  2002 (HS2002).  A fourth amendment is 
scheduled to enter into force on 1  January  2007 (HS2007).9   
  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.
10  Eleven GATT 
contracting parties followed these procedures and submitted the required docum entation, but one of 
them was not formally concluded.11   
 C. S
ECOND AMENDMENT TO THE HS (HS96) 
 Members made use of the same procedur es for introducing modifications resulting from 
HS96 changes.  A total of 49 Members submitted HS96 documentation out of which: 29 were full 
loose-leaf schedules12, 19 included only the HS96 changes and 1 included information on a 
preliminary basis.13  The General Council granted, subject to certain c onditions, a collective waiver to 
19 Members.14  This initial waiver was renewed on ten occasions with a varying number of Members.15  
The General Council noted at its last renewal that, alt hough it would be the last time that an extension 
of the HS96 waiver would be granted collectivel y, Members were not precluded from requesting the 
suspension of Article II on an individual basis.16  Since then, the General Council has approved 40 
individual waiver reque sts from 13 Members.17  
 D. T
HIRD AMENDMENT TO THE HS (HS2002) 
 The General Council established in 2001 new procedures for the introduction of HS2002 
changes into the schedules of concessions.18  Although the HS2002 is being currently applied by most 
WTO Members, only 35 of them submitted th e documentation required by these procedures.19  The 
General Council has granted five collective waiv ers and one individual waiver suspending the 
application of GATT Article II20, the most recent of which provided a waiver until 31  December  2006 
and included a total of 26 Members (counting the EC-25 as one).21  The General Council established, in 
                                                      
9 See G/MA/W/67 and G/MA/W/76. 
10 Decision of 8  October  1991, Annex to L/6905, GATT BISD  39S/300. 
11 See GATT docs. Let/1793, TAR/M/34 and 35. 
12 See Decision of 29  November  1996, G/L/138. 
13 For a detailed list, see G/MA/TAR/2/Rev.37. 
14 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.  
15 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. 
16 WT/L/400, item number (v). 
17 The General Council received and approved individual requests from Argentina (WT/L/464, 
WT/L/485, WT/L/523, WT/L/590 and WT/L/618), 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 and WT/L/620), Paraguay (WT/L/461), Switzerland (WT/L/460), Thailand (WT/L/463, WT/L/490, 
WT/L/527 and WT/L/555), and Venezuela (W T/L/457, WT/L/491 and WT/L/526).   
18 WT/L/407. 
19 See G/MA/TAR/4/Rev.8. 
20 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 and WT/L/638. 
21 The annex to the waiver contained in document WT/L/638 lists the following Members:  Argentina; 
Australia; Brazil, Bulgaria; Canada; China; Costa Rica; Croatia; El Salvador; EC-25; Hong Kong, China; G/MA/W/23/Rev.3 
Page 4  
 
 addition, a set of procedures that would need to be fulfilled by those Members not covered by the 
waiver in case they requested  to be included therein.
22 
 
 With a view to further facilitating and simp lifying the introduction of HS2002 changes in the 
schedules of concessions of all Member s, the General Council adopted on 15  February  2005 
amendments to the procedures in which the Conso lidated Tariff Schedule (CTS) database would be 
used as a working tool.  Furthermore, the Secretar iat was instructed to transpose the schedules of 
concessions of all de veloping countries. 23  
  The status of HS92 changes is included in Co lumn 3 of the table as it relates to pre-UR 
schedules.  Column 6 reflects the situation of HS96 and HS2002 changes.  This column also indicates, 
in the case of unfinished transposition procedures, whether or not the Member is currently under a 
GATT Article II waiver.   
III. RECTIFICATIONS/MODIFICATIONS OF SCHEDULES 
 Following the Uruguay Round, a number of WTO Members submitted rectifications and 
modifications to UR schedules.  The procedures for such rectifications/modifications were adopted by 
the GATT Contracting parties on 26 March 1980
24.  These rectifications/modifications include 
concessions made in the context of the Ministeria l Declaration on Trade in Information Technology 
Products (ITA), the revisions and additions to the Pharmaceutical Understanding (Pharma), as well as 
bilateral sectoral negotiations (distille d spirits).  These procedures have  also been used in connection 
with Annex 5 of the Agreement on Agriculture .  Other notifications include autonomous 
improvements in concessions, cha nges pursuant to provisions of WTO Agreements, information on 
other duties and charges (ODCs) and changes of a technical nature.     Column 7 reflects the situation on rectif ications and modifications of schedules. 
Rectifications/modifications 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 expressly identified.  
All others have been referred to as "other".  Some of these changes have been certified, while a 
number of them remain pending for varying reaso ns (reservations, domestic approval procedures, 
etc.).   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.
25   
 
 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 
                                                                                                                                                                     
Iceland; India; Republic  of Korea; Macao, China; Mexico; New Zealand; Nicaragua; Norway; Romania; 
Singapore; Switzerland; Chinese Taipei; Thailand; United States; and Uruguay. 
22 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.   
23 Decision of 15  February  2005, WT/L/605. 
24 GATT BISD  27S/25. 
25 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.    G/MA/W/23/Rev.3 
 Page 5 
 
 
 current guidelines for procedures were adopted.26  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 contracting parti es initiated approximately 300 renegotiations between 
1951 and 1994.27   
 
 The 1980 procedures indicate that a Member invoking Article XXVIII should submit to the 
Secretariat for distribution the following documentation:  (i)  a report and a joint letter upon 
completion of each bilateral negotiation and (ii)  a final report upon completi on of all its bilateral 
negotiations.  In practice, however, only 19 final re ports were received by the Secretariat for the 79 
renegotiations initiated between 1981 and 1994.28  The status registered by the Secretariat for 
renegotiations lacking a final report is varied.  Wh ile in a few cases the contracting parties withdrew 
the invocation of Article XXVIII, in others they  only submitted partial information regarding the 
bilateral agreements reached.  No further info rmation was received by the Secretariat after the 
initiation of many renegotiations and a few of them were 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), (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 24 renegotiations under GATT Article XXVIII since the establishment of the 
WTO in 1995, 4 of which have been certified, 3 ha ve been withdrawn, 4 have been concluded but 
have not been certified for various reasons, and 2 relate to procedures under GATT Article XXIV:6.  
The remaining 13 renegotiations are still ongoing.  Column 8 reflects the status registered by the 
Secretariat for all renegotiations invoked from 1  January  1981 when the current procedures started 
being implemented.  The table also includes rene gotiations related to GATT Article XXIV:6.  The 
term "unclear" has been used for all those GA TT renegotiations carried between 1981 and 1994 in 
which there is no final report or any other form al document indicating the conclusion of such 
negotiations.  Please note that 19 Article XXV III renegotiations invoked by the EEC-9 and the 
individual EC-15 member states are not reflected therein.29   
                                                      
26 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. 
27 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 extended the validity of these Schedules and amended GATT Article XXVIII on various occasions.  During the 
Torquay Tariff Conference of 1950 the negotiations for new concessions took place in parallel with some 
renegotiations.  The Review Session of the GATT that to ok place subsequently disposed of the need to extend 
the validity of the Schedules periodically.  It also proposed amendments 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 sets out the current form of this provision.   
28 See footnote 25.  The status of GATT Article XXVIII negotiations up to June  1980 can be consulted 
in GATT doc. TAR/W/7 of 18  June 1980. 
29 The 19 GATT renegotiations that were initiated during the period 1981-1994, and which were not 
reflected in the table, are the following:  EC-9 (SECRET/270, SECRET/286, SECRET/296, SECRET/310, 
SECRET/311, SECRET/312, SECRET/317 and SECRET/325), Austria (SECRET/291 and SECRET/323), G/MA/W/23/Rev.3 
Page 6  
 
 V. CURRENT SITUATION OF SCHEDULES 
 Members are at very different stages with  respect to their schedules.  Some Members 
currently applying the HS, and even HS2002, still have  pre-UR schedules which are set in a different 
nomenclature.  In these cases, and in order to en sure consistency between the customs tariff and 
schedule of concessions, the Member needs to tran spose its schedule into the HS.  Other Members 
have pre-UR schedules which have already been tr ansposed into the HS, but only into the 1988 or 
1992 versions, and the HS96 and HS 2002 transpositions are still pendi ng.  The transposition of CTS 
files into HS2002 could be used to assist these Members in bringing up to date th eir 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 those cases in which the status remains unclear. 
 
                                                                                                                                                                    
 
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.3
 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) Transpositions 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. 
 Requested a waiver on GATT 
Article II to delay the 
implementation of a number of 
tariff items, which was granted (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).     
Reservations
ii were raised on the 
HS96 documentation; presently under waiver (WT/L/618). 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/ARG/1); 
presently under waiver (WT/L/638) 
 G/MA/TAR/RS/52 (other) was 
certified (WT/Let/292).  
5 Armenia /b CLV 
(155) None PA (05.02.2003)
(WT/Let/434+ 
436) Accession schedule in HS96. 
 
  
    
 G/MA/W/23/Rev.3 
Page 8 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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) 
 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 certified 
(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 
(pending) 
  
 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.3
 Page 9Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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 /b 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 certified 
(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.3 
Page 10 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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)   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) 
   
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 
 
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 /c 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.3
 Page 11Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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)  PA (13.10.2004) 
(WT/Let/450+ 
480) Accession schedule in HS96.   
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) G/RS/24 (other)  was certified 
(WT/Let/16). 
 
G/RS/25 was certified (Pharma) 
(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/MA/W/23/Rev.3 
Page 12 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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 /b 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. 
 G/MA/TAR/RS/82 circulated 
results of G/SECRET/12 and was certified (WT/Let/415) 
 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) G/MA/TAR/RS/51 (other) was 
certified (WT/Let/351)  
29 Congo /b 
 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. 
    
  G/MA/W/23/Rev.3
 Page 13Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
30 Congo, 
Democratic Republic of 
(formerly Zaire) 
/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) 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  
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)  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 certified 
(Let/1954).   
 G/MA/W/23/Rev.3 
Page 14 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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) 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 certified 
(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) 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.   
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 /b 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). 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).   
  G/MA/W/23/Rev.3
 Page 15Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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. 
  
   
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) is 
ongoing.  
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)   
 G/MA/TAR/RS/14 (other) was 
certified (WT/Let/320). 
 G/MA/TAR/RS/45+Add.1 (ITA) 
(awaiting domestic approval.) 
   
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) 
  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.3 
Page 16 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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 
Communities 
(EC–15)vii viii 
/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 + Rev.1/Add.1 + Rev.1/Add.2+ Re v.1/Add.2/Corr.1 
+ Rev.1/Add.3 + Rev.1/Add.4 + 
Rev.1/Add.5  (Pha rma plus other 
rectifications to the Schedule of 
EC-15 which are not yet certified). 
 
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.ix   
 
SECRET/347 was initially related to 
Schedule LXXX for the EC-12, but was later 
continued by the EC-15 after enlargement.  (unclear)  
x 
 
EC-15  
WTO  
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. 
 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/MA/W/23/Rev.3
 Page 17Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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.    
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.    
48 Georgia /b CXLV  
(145) None PA (14.06.2000)
(WT/Let/312+ 
314+319+ 
327+341) Accession schedule in HS96.   
49 Ghana /b 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 /d 
(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.  
 G/MA/W/23/Rev.3 
Page 18 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
51 Guatemala /b LXXXVIII  
(88) Pre-UR schedule was 
transposed into HS and certified 
(WT/Let/271)
xi. MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/489) 
   
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. 
   
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) 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) 
  
  G/MA/W/23/Rev.3
 Page 19Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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); 
presently under waiver 
(WT/L/638) 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)  
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 certified 
(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) G/MA/TAR/RS/24 (ITA)  was  
certified (WT/Let/181). 
 
G/MA/TAR/RS/63/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.3 
Page 20 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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) 
 
(To be certified) MP Submitted a list of tariff items 
affected by HS96 changes 
(G/SECRET/HS96/26 + Add.1+ Add.1/Corr.1+ Add.2).  
 
Reservations
ii were raised on the 
HS96 documentation; presently 
under waiver (WT/L/639). 
  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. 
 
  
 
    
  G/MA/W/23/Rev.3
 Page 21Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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 certified 
(Let/1953). 
 
G/RS/7 (Pharma)  was certified 
(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) 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.   
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.   
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) 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/W/23/Rev.3 
Page 22 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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 /b CXLII 
(142) None PA (20.12.1998) 
(WT/Let/245+ 
262+296) Accession schedule in HS96.   
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) 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.   
72 Lithuania /a CL 
(150) None PA (31.05.2001)
(WT/Let/364+ 
378+ 380+ 
380/Corr.1+ 
389+ 393) Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/LTU/1).  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); presently under waiver 
(WT/L/638) 
 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. 
    
  G/MA/W/23/Rev.3
 Page 23Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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.   
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 (WT/L/619). 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 certified  
(Let/1954) 
 
G/RS/23 (ODCs and other)   
was certified (WT/Let/22) 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.3 
Page 24 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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.   
82 Mauritius /a CXVIII  
(118) None MP Changes to schedule resulting 
from the introduction of the HS96 
were certified (WT/Let/337) 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) 
 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. 
   
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. Amendment to ODCs was verified 
in 1995 (see G/C/M/3), but not incorporated due to a technical 
error in the procès-verbal  
concerning Schedules of Least-developed Countries.    
  G/MA/W/23/Rev.3
 Page 25Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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 /b CLVII 
(157) None PA(23.04.2004) 
(WT/Let/449+ 
464) 
 Accession schedule in HS2002. 
   
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) 
  G/RS/1 (other)  was certified 
(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 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/426) for the establishment of a new 
schedule based on the 
HS
xii.  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) G/MA/TAR/RS/102 (ITA) was 
certified (WT/Let/512).   
 G/MA/W/23/Rev.3 
Page 26 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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. 
 
    
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) G/RS/2 (other)  was certified 
(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.    
  G/MA/W/23/Rev.3
 Page 27Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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) 
 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 ) 
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 for the introduction of HS96 changes (WT/L/620).  
   
99 Papua New 
Guinea  /b CXXXVIII  
(138) None PA (09.06.1996) 
/d 
(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.  
    
 G/MA/W/23/Rev.3 
Page 28 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
100 Paraguay  /b XCI  
(91) Protocol of Accession 
to GATT (30.6.1993) MP Submitted a list of tariff items 
affected by HS96 changes (G/SECRET/HS96/29).   
 
   
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 certified (Let/1951). 
 Part of G/RS/10 + Add.1 (other) 
(reservations
ii were raised) 
 G/MA/TAR/RS/36 (ITA)  was 
certified (WT/Let/303) 
 G/MA/TAR/RS/93 circulated 
results of G/SECRET/9 
(reservations
ii were raised) 
 
G/MA/TAR/RS/99 (Annex 5 
AoA) was recently circulated. WTO  
G/SECRET/9 was concluded ( final report  in 
G/SECRET/9/Add.3) 
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).  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) 
/d 
(WT/Let/46+ 64) 
  Accession schedule in HS96.    
  G/MA/W/23/Rev.3
 Page 29Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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 certified 
(Let/1954).  
G/RS/27 (other)  was certified 
(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) 
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) 
/d 
(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.    
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. 
   
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)  PA (11.12.2005) 
(WT/Let/503 
+510 
 Accession schedule in HS2002.    
 G/MA/W/23/Rev.3 
Page 30 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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)  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 (Annex 5 
AoA) (reservations
ii were raised) 
  
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) 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) 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.3
 Page 31Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
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)  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.   
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.    
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/RS/18 (other)  was certified 
(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 )  
 G/MA/W/23/Rev.3 
Page 32 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
 
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 ) 
 
119 Sri Lanka /a VI  
(6) Documentation was 
circulated in 
SECRET/HS/26.  Some commitments 
remained under Article 
XXVIII negotiations after the MP.  These 
negotiations were 
concluded (see G/SECRET/HS/11 and 
G/MA/TAR/RS/106).   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. Was certified 
instead (WT/Let/534)
 iii 
 
G/MA/TAR/RS/77 ( textiles ) was 
certified (WT/Let/398)  
G/MA/TAR/RS/106 circulated 
results of G/SECRET/HS/11.  WTO
 
 
G/SECRET/HS/11 circulated a final report to Article XXVIII 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.3
 Page 33Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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
xiii. 
 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); 
presently under waiver 
(WT/L/638) 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 Submitted a schedule in loose-leaf 
format including HS96 changes 
(G/SECRET/HS96/17 + Rev.1+ 
Rev.2 + Rev.2/Add.1 + Rev.2/Corr.1). 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/THA/1); 
presently under waiver 
(WT/L/638) G/RS/8 + 12 (other) were certified 
(Let/1954). 
 
G/RS/17 (other)  was certified 
(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.3 
Page 34 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions 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 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.   
127 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) 
 
128 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 certified 
(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).  
129 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  
130 United Arab 
Emirates /a CXXXII  
(132) None PA  
(10.4.1996) /d 
(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/W/23/Rev.3
 Page 35Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
131 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) 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) 
 
132 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) 
 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 certified  
(WT/Let/8). 
 
  
 
   
 G/MA/W/23/Rev.3 
Page 36 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transpositions of Schedules due 
to HS amendments Rectifications/ Modifications to 
Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
133 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.   
134 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.   
 
/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  Information is not available as to whether or not the Member applies the HS.   /d  Grenada, Papua New Guinea, Qatar, St . Kitts and Nevis and the United Arab Emirates acceded to the WTO after 1 January 1995 under 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 reflect the renegotiation contained in G/SECRET/23 + Corr.1 for Section D (Netherland Antilles) of Schedule  II – BENELUX.   
ii The term "reservations" in the plural is used to signal the existence of reservations  and does not reflect whether reservation s are from one or more Members. 
iii The Council for Trade in Goods agreed, on 10 November 2005, that pr ovisions should be made to give  legal effect to approved com mitments by means of a certification (see G/C/M/82 ). 
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).   
  G/MA/W/23/Rev.3
 Page 37                                                                                                                                                                                                                                                             
v Schedule established in Annecy 1949 Protocol (amended in Fourth  and Fifth Protocols of Rectif ications, 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 tari ff commitments in Sc hedule 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  circulated 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 + Rev.1/Add.5.  The results of these n egotiations have not been circulated.  
viii The EC indicated through a comm unication (G/SECRET/20 and G/SECR ET/20/Add.1) its intention to wi thdraw the tariff commitments in commitments in Schedule XCII of Czech 
Republic, Schedule CXLIV of Republic of Estonia, Schedule CVII of  Republic of Cyprus, Schedule CXLIII of Republic of Latvia, Sc hedule CL of Republic of Lithuania, Schedule LXXI of 
Republic of Hungary, Schedule CXVII of Republic  of Malta, Schedule LXV of Republic of Po land, Schedule XCVI of Republic of Slov enia, Schedule XCIII of Slovak Republic and 
Schedule CXL of EC-15.  This withdrawal became ef fective from 1 May 2004.  Reservations were raised. 
ix The Appellate Body found that the framewor k agreement on bananas was inconsistent, inter alia , with Article XIII of GATT 1994 . See Appellate Body Report (WT/DS27/AB/R). 
x The EC noted in GATT doc. L/7614 that, pending completion of the Article XXIV procedures and the creation of a new schedule val id for EC-15, the tariff commitments in the previous 
Schedule LXXX of EC-12, together with the commitments resulting from the Uruguay Round, would be fully respected. 
xi With regard to concessions relating to th e agricultural sector granted by Guatemala in the course of its accession, these are set forth in the HS nomenclature in the MP. 
xii Schedule established in Annecy 1949 Protocol (replaced in Sixth Protocol of Rectifications a nd Modification, 1957). Additional concessions contained in Japane se Protocol of Accession,  
1955. 
xiii Liechtenstein has no pre-UR schedule.  
 
__________