WORLD TRADE  
ORGANIZATION   
WT/L/834 
5 December 2011 
 (11-6319) 
  
  
 
INTRODUCTION OF HARMONI ZED SYSTEM 2012 CHANGES 
INTO WTO SCHEDULES OF TARIFF CONCESSIONS 
 
Waiver Decision on 30 November 2011
* 
 
 
 The General Council, 
  Having regard  to Articles IV:2 and IX:3 of the Ma rrakesh Agreement establishing the World 
Trade Organization (the "WTO Agreement"); 
 
 Recognizing  that the adoption of the Harmonized Co mmodity Description and Coding System 
(hereinafter referred to as the "Harmonized System")  has, in addition to facilitating international trade 
and the analysis of trade statistics, ensured greater uniformity in countries' customs classification, thus enabling them to monitor and protect the value of tariff concessions;  
 Noting  that, in accordance with Article 16 of the Harmonized System C onvention, the Council 
of the World Customs Organization adopted a Recommendation on 26 June 2009 concerning 
amendments to the Harmonized Sy stem which will come into forc e on 1 January 2012 (hereinafter 
referred to as "HS2012 changes");  
 Noting the procedure adopted by the General Council to introduce HS2012 changes, to 
Schedules of Concessions
1, which in certain cases may require negotiations and/or consultations under 
Article XXVIII of GATT 1994;   Considering  that the Members listed in the Annex
2 to this decision concerned would need more 
time to proceed with consultations or  possible Article XXVIII negotiations; 
 
 Considering that other Members not listed in the An nex to this Decision may already have 
implemented domestically the HS2012 changes, or ma y intend to do so, pending incorporation of such 
changes into their Schedules of Concessions, and ma y also desire to be covered by this waiver; 
 
 Decides, in view of the exceptional circumstances, to suspend the application of the provisions 
of Article II of GATT 1994:   (a) for those Members listed in the Annex, starting from 1 January 2012 until 
31 December 2012;  and 
                                                      
* Secretariat note :  Adopted in accordance with the Decision -Making Procedures un der Articles IX and 
XII of the WTO Agreement agreed by the Gene ral Council in November 1995 (WT/L/93). 
1 WT/L/831.  
2 Column one of the Annex lists the Members an d column two indicates the Member's date of 
implementation of HS2012 changes.     WT/L/834 
Page 2  
 
   (b) for any other Member not listed in th e Annex that notifies the Committee on Market 
Access of its wish to be included in the waiver decision from the date of implementation of the HS2012 changes for that Member until 31 December 2012;  
 to the extent necessary for the purpose of enab ling such Members to implement domestically the 
recommended amendments to the Harmonized System  nomenclature pending incorporation of such 
changes into their Schedules of Concessi ons, subject to the following conditions: 
   (i) Members covered by paragraphs (a ) and (b) of this Decision shall, where 
necessary, promptly enter into negotiations and/or consultations with 
interested Members pursuant to paragraphs 1-3 of Article XXVIII of 
GATT 1994;  
   (ii) The negotiations and/or consultati ons mentioned above shall, to the extent 
possible, be completed by 31 December 2012; and 
 
  (iii) In accordance with the provisions of Article XXVIII:3 of GATT 1994, 
applied mutatis mutandis to the present waiver, pending the entry into force of the results of the negotiations and/or consultations mentioned above, the other 
Members will be free to suspend conc essions initially negotiated with the 
Member concerned to the extent that they consider that adequate compensation 
is not offered by the Member concerned. 
     WT/L/834 
 Page 3 
 
 
  ANNEX 
 
Members which have requested to be cove red by the waiver under the above decision 
 
 M e m b e r s         D a t e  o f  I m p l e m e n t a t i o n           of HS2012 changes  
Australia        1 January 2012 
Brazil         1 January 2012 
Canada         1 January 2012 
China         1 January 2012 Costa Rica        1 January 2012 Dominican Republic       1 January 2012 El Salvador        1 January 2012 
European Union       1 January 2012 
Guatemala        1 January 2012 Honduras        1 January 2012 Hong Kong, China       1 January 2012 India         1 January 2012 Israel         1 January 2012 
Korea, Republic of       1 January 2012 
Macao, China        1 January 2012 Malaysia        1 January 2012 Mexico         1 January 2012 New Zealand        1 January 2012 
Norway         1 January 2012 
Pakistan        1 January 2012 Singapore        1 January 2012 Switzerland        1 January 2012 Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu     1 January 2012  
Thailand        1 January 2012 
United States        1 January 2012  
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