WORLD TRADE  
ORGANIZATION  WT/ACC/10/Rev.4/Add.1
25 May 2010 
 (10-2892) 
  
  
 
 
TECHNICAL NOTE ON THE ACCESSION PROCESS 
 
Note by the Secretariat
 
 
Addendum  
  
  
 
 
   This is the Addendum with the updated A nnexes to document WT/ACC/10/Rev.4 and has 
been prepared by the Secretariat to reflect completed accessions.   
 
 Information on the state of current applications for accession and accession Working Parties is contained in document WT/ACC/11 and its subsequent revisions. 
 
_______________ 
 
 
    
 
    
 
    
 
  This document has been prepa red under the Secretariat's own 
responsibility and without prejudice to the positions of Members 
and to their rights and obligations under the WTO  WT/ACC/10/Rev.4/Add.1 
 Page i 
 
 
 TABLE OF CONTENTS 
 
ANNEX 1 – List of Documents Dealing with Accession to the WTO................................................1  
ANNEX 2 – General Council Decisions and Protocols of Accession .................................................2  
ANNEX 3 – Commitments on Rules ................................................................................................. ...7 
- ECONOMIC POLICIES..........................................................................................................8  
- Non-discrimination (including national treatment).................................................................8  
- Foreign Exchange and Payments ............................................................................................9  
- Balance-of-payments Measures ..............................................................................................10  
- Investment Regime .............................................................................................................. ....11  
- State Ownership and Privatization .......................................................................................11  
- Pricing Policies ............................................................................................................... .........17  
- FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ....................................22  
- Powers of Executive, Legislative and Judiciary, Administration of Policies on 
WTO-Relate d Issues ............................................................................................................. ..22 
- Judicial Review ................................................................................................................ .......22  
- Structure and Powers of  the Government ............................................................................26  
- Authority of Sub-Central Governments ...............................................................................27  
- Uniform administration of the Trad e Regime......................................................................27  
- POLICIES AFFECTING TRADE IN GOODS ...................................................................31  
- Reference to Annexed Schedule to GA TT 1994 Containing Import Concessions, 
Export Concessions and Ag riculture Co mmitments ...........................................................31  
- Trading Rights ................................................................................................................. .......31  
- IMPORT REGULATIONS....................................................................................................38  
- Import regime .................................................................................................................. .......38  
- Customs Code................................................................................................................... .......38  
- Ordinary cust oms duties ........................................................................................................ 38 
- Other duties and charges....................................................................................................... .40 
- Tariff rate quotas, tariff exemptions.....................................................................................43  
- Fees and charges for services rendered.................................................................................47  
- Application of internal taxes to imports ...............................................................................52  
- Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............57  
- Customs valuation.............................................................................................................. .....74  
- Rules of origin ................................................................................................................ .........81  
- Other customs formalities ...................................................................................................... 86 
- Pre-shipment inspection ........................................................................................................ .86 WT/ACC/10/Rev.4/Add.1 
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 -
 Anti-dumping, countervailing, safeguard regimes...............................................................91  
- EXPORT  REGULATIONS....................................................................................................98  
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports............................................................................................................... .........98  
- Export rest rictions ............................................................................................................ ....100  
- Export subsidies ............................................................................................................... .....104  
- Export processing zones/economic pro cessing zones/export subsidies ............................104  
- INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .......................108  
- Taxes and charges levies on imports ...................................................................................108  
- Industrial policy, including subsidies..................................................................................108  
- Technical Barriers to Trade.................................................................................................114  
-  Sanitary and Phytosanitary Measures ................................................................................125  
- Trade-related investment measures ....................................................................................135  
- State-trading entities......................................................................................................... ....140  
- Free zones, special economic areas......................................................................................147  
- Government procurement....................................................................................................152  
- Transit........................................................................................................................ ............155  
- Agricultural policies.......................................................................................................... ....157  
- Trade in ci vil aircraft........................................................................................................ ....161  
- Textiles regime ................................................................................................................ ......163  
- TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.....................................165  
- POLICIES AFFECTING TRADE IN SERVICES............................................................174  
- Policies Affecting Tr ade in Services ....................................................................................174  
- TRANSPARENCY ...............................................................................................................187  
- Publication.................................................................................................................... .........187  
- Notifications.................................................................................................................. .........192  
- TRADE AGREEMENTS .....................................................................................................197  
- CONCLUSIONS ...................................................................................................................2 01 
ANNEX 4 – Commitments on Services............................................................................................20 2 
(a) Horizontal commitments......................................................................................................203  
(b) Sector specific commitments................................................................................................206  
1. Business Services.............................................................................................................. .....206  
2. Communication Services......................................................................................................214  
3. Construction  Services .......................................................................................................... .218 
4. Distribution Services.......................................................................................................... ...219  
5. Educational Services........................................................................................................... ..221   WT/ACC/10/Rev.4/Add.1 
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 6. Environmental Services........................................................................................................2 23 
7. Financial Services ............................................................................................................. ....225  
8. Health and Social Services ...................................................................................................22 9 
9. Tourism and Travel-Related Services.................................................................................230  
10. Recreational Services.......................................................................................................... ..232  
11. Transport Services............................................................................................................. ...234  
MFN Exemptions ................................................................................................................. ..............238  
ANNEX 5 – Transitional Arrangements..........................................................................................24 1 
  WT/ACC/10/Rev.4/Add.1 
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 ANNEX 1 
 
List of Documents Dealing with Accession to the WTO  
 
WT/ACC/1 Accession to the World Trade Organization:  Procedures for Negotiations 
Under Article XII 
WT/ACC/4 Accession to the World Trade Organization:  Information to be Provided on 
Domestic Support and Export Subsidies 
WT/ACC/5 Accession to the World Trade Organization:  Information to be Provided on 
Policy Measures Affecting Trade in Services 
WT/ACC/7 and Rev.1, 2 Technical Note on the Accession Process (now superseded by documents 
WT/ACC/10 and WT/ACC/11) 
WT/ACC/8 Technical Note on the Accession  Process:  Check-list of SPS and TBT 
Illustrative Issues for Consideration in Accessions 
WT/ACC/9 and Corr.1 Technical Note on the Accessions Process:  Implementation of the 
WTO Agreement on Trade-related Aspects of Intellectual Property Rights 
(TRIPS) 
WT/ACC/10 and Rev. 1 - 4 Technical Note on the Accession Process:  Information on completed 
accessions 
WT/ACC/11 and Rev. 1 - 8 Technical Note on the A ccession Process:  Inform ation on the state of 
current applications for accession  and accession Working Parties 
WT/ACC/12 
(WT/COMTD/LDC/W/27) Summary state of play in Workin g Parties on the accession of least-
developed countries 
WT/ACC/13 WTO Accessions:  2009 Annua l Report by the Director-General 
WT/COMTD/LDC/12 
adopted in: Draft Decision on Accession of Least-Developed Countries 
WT/COMTD/LDC/W/44 Accession of Least-Developed Countries to the WTO:  Information on the 
implementation of measures to fac ilitate and streamline the accession 
processes of LDCs, including techni cal assistance and capacity building 
efforts.  
WT/COMTD/LDC/15 Report of the Dialogue with Acceding Least-Developed Countries, 
28 May 2009 
WT/COMTD/LDC/16 Round Table Statement on th e Least-Developed Countries' Accessions, 
Phnom Penh (Kingdom of Cambodia), 28-29 September 2009 
WT/L/508 Decision of the General Council on the Accession of LDCs ("Guidelines") 
WT/GC/W/100 Accession to the WTO; Stat e of Play; Note by the Secretariat  
WT/GC/W/153  Preparations for the 1999 Ministerial Conference; Accessions to the WTO; 
Communication from the European Communities 
WT/GC/W/212 Accession to the WTO; Proc ess and Procedures; Statement by H.E. 
Mr. Renato Ruggiero to the General Council  
WT/GC/W/378 Preparations for the 1999 Ministerial Conference; Accession of LDCs 
WT/GC/M/32 General Council Minutes, December 1998 
WT/GC/M/40/Add.3 General Council Minutes, July 1999 
WT/GC/M/55 General Council Minutes, May 2000 
WT/LDC/SWG/IF/11Rev.2 and Corr.1 Status of Least-Developed Countri es' Accession to the World Trade  
Organization 
WT/MIN(96)DEC Singapore Ministerial Declaration 
WT/MIN(98)DEC/1 Geneva Ministerial Declaration 
WT/MIN(01)DEC/1 Doha Ministerial Declaration 
WT/MIN(03)/2 Implementation of the Commitment by Ministers to Facilitate and 
Accelerate the Accession of the Least- Developed Countries - Status Report 
by the Director-General 
 WT/ACC/10/Rev.4/Add.1 
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 ANNEX 2 
 
General Council Decisions and Protocols of Accession
 
 
This Annex analyses the General Council Deci sions and Protocols of the Accession of: 
 
1. Ecuador (WT/ECU/5 and 6); 14. Moldova (WT/ACC/MOL/39 and 40); 
2. Bulgaria (WT/ACC/BGR/6 and 7); 15. China (WT/L/432); 3. Mongolia (WT/ACC/MNG/10 and 11) ; 16. Chinese Taipei (WT/L/433); 
4. Panama (WT/ACC/PAN/20 and 21); 17. Armenia (WT/L/506); 
5. Kyrgyz Republic (WT/ACC/KGZ/28 and 
29); 18. FYROM (WT/L/494); 
6. Latvia (WT/ACC/LVA/34 and 35); 19. Nepal (WT/MIN(03)/19); 
7. Estonia (WT/ACC/EST/29 and 30); 20. Cambodia (WT/MIN(03)/18); 8. Jordan (WT/ACC/JOR/34 and 35); 21. Saudi Arabia (WT/L/627); 
9. Georgia (WT/ACC/GEO/32 and 33); 22. Viet Nam (WT/L/662); 
10 Albania (WT/ACC/ALB/52 and Corr.1 and 
53 and Corr.1); 23. Tonga (WT/L/644); 
11. Oman (WT/OMN/27 and 28); 24. Ukraine (WT/L/718); and 
12. Croatia (WT/ACC/HRV/60 and 61); 25. Cape Verde (WT/L/715). 13. Lithuania (WT/ACC/LTU/53 and 54);      WT/ACC/10/Rev.4/Add.1 
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 General Council Decisions 
The following text has been used until January 2001: 
"The General Council, Having regard
 to the results of the negotiations direct ed towards the establishment of the terms 
of accession of [name of applicant]  to the Agreement Establishing the 
World Trade Organization and ha ving prepared a Protocol for the Accession of [name of 
applicant]. 
Decides , in accordance with Article XII of the Agreement Establishing the World Trade 
Organization, that [name of applicant] may ac cede to the Agreement Establishing the World 
Trade Organization on the terms se t out in the said Protocol." 
The text has been amended to be in line with  other decision documents and from the accession of 
China onwards has read as follows: 
"The General Council, Having regard to  paragraph 2 of Article XII and pa ragraph 1 of Article IX of the 
Marrakesh Agreement Establishing the World Tr ade Organization, and the Decision-Making 
Procedures under Articles IX and XII of the Marrakesh Agreement Establishing the World 
Trade Organization agreed by the General Council (WT/L/93), 
 Taking note  of the application of [name of applicant] for accession to the 
Marrakesh Agreement Establishing the World Tr ade Organization dated 7 December 1995,   
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of [name of applicant] to the Marrakesh Agreement Establishing the World Trade 
Organization and having prepar ed a Protocol on the Accession [name of applicant]  
(WT/ACC/…/…), 
Decides  as follows: 
[name of applicant] may accede to the Marrak esh Agreement Establishing the World Trade 
Organization on the terms and conditions set out in the Protocol annexed to this Decision. 
Protocols of Accession 
This section examines the text of the relevant Pr otocols of Accession.  The following text is common 
to all protocols: 
"PROTOCOL OF ACCESSION OF [name of applicant] 
TO THE MARRAKESH AGREEMENT ESTABLISHING 
THE WORLD TRADE ORGANIZATION 
 
"The World Trade Organization (hereinafter referr ed to as the "WTO"), pursuant to the approval 
of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement 
Establishing the World Trade Organization (hereinafter referred to as "WTO Agreement"), and the Republic of …[name of applicant]… (hereinafter  referred to as "[short form of name]"), WT/ACC/10/Rev.4/Add.1 
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  Taking note
 of the Report of the Working Party on the Accession of …[name of applicant]… to 
the WTO in document WT/ACC/[...] (hereinafter referred to as the "Working Party Report"), 
 Having regard  to the results of the negotiations on the accession of …[name of applicant]… to 
the WTO, 
 Agree  as follows: 
Part I – General  
1. Upon entry into force of this  Protocol, …[name of applican t]… accedes to the WTO Agreement 
pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO. 
2. The WTO Agreement to which …[name of a pplicant]… accedes shall be the WTO Agreement 
as rectified, amended or otherwise modified by such legal instru ments as may have entered into force 
before the date of entry into force of this Protocol.  This Protocol, which shall comprise the 
commitments referred to in paragraph …[list of  relevant commitment para graph numbers]… of the 
Working Party Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in the paragraphs  referred to in paragraph …[list of relevant 
paragraphs numbers]… of the Working Party Report, those obligations in the Multilateral 
Trade Agreements annexed to the WTO Agreement th at are to be implemented over a period of time 
starting with the entry into force of that Agreemen t shall be implemented by  …[name of applicant]… 
as if it had accepted that Agreement on the date of its entry into force. 
Part II – Schedules  
4. The Schedules annexed to this Protocol shall become the Schedule of Concessions and 
Commitments annexed to the Genera l Agreement on Tariffs and Trade 1994 (hereinafter referred to as 
the "GATT 1994") and the Schedule of Specific Co mmitments annexed to th e General Agreement on 
Trade in Services (hereinafter referred to as "GATS") relating to …[name of applicant]….  The staging of the concessions and commitments listed in the Sc hedules shall be implemen ted as specified in the 
relevant parts of the re spective Schedules.   
5. For the purpose of the reference in paragraph 6(a)  of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Con cessions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. 
Part III - Final Provisions
 
6. This Protocol shall be open for acceptanc e, by signature or otherwise, by …[name of 
applicant]… until …[date]… 
7. This Protocol shall enter into force on th e thirtieth day following the day of its acceptance. 
8. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance 
thereto pursuant to paragraph 7 to each Memb er of the WTO and to…[name of applicant]… 
9. This Protocol shall be regist ered in accordance with  the provisions of Article 102 of the Charter 
of the United Nations.  WT/ACC/10/Rev.4/Add.1 
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  Done at Geneva this ... day of ...[date]…, in a single copy in the Eng lish, French and Spanish 
languages each text being authentic, except that a Schedule annexed hereto may specify that it is 
authentic in only one or more of these languages." 
- Specific provisions 
The following texts are contained only in some of the Protocols: Ecuador
 
The following text was included after paragraph 3 above: 
"The staging of the dismantling of the Tariff Adjustment Mechanism shall be implemented 
according to the time-table in Annex II of this Protocol". 
Mongolia  
The following text was included after paragraph 2 above: 
"Mongolia will notify the Secretariat annua lly of the implementation of the phased 
commitments with definitive dates referred to in  paragraphs 10, 13, 20, 21, 23, 24, 29, 35, 42, 
44, 45, 46, 48, 51, 54, 59 and 60 of the Working Party Report, and will identify any delays in 
implementation together with the reasons therefore". 
The following text was included after paragraph 3 above: 
"Those notifications that are to be made under the Multilateral Trade Agreements annexed to 
the WTO Agreement within a specified period of tim e starting with the date of entry into force 
of the WTO Agreement shall be made by Mongolia within that period of time starting with the 
date of entry into force of this Protocol". 
Bulgaria, Panama, Kyrgyz Republic , Latvia, Estonia, Jordan, Geor gia, Albania, Oman, Croatia, 
Lithuania, Moldova, Armenia, FYROM, Cambodia, Ne pal, Saudi Arabia, Viet Nam, Tonga, Ukraine 
and Cape Verde:  
The following text was included after paragraph 3 above: 
"4. …[name of applicant]… may maintain a measure inconsistent with paragraph 1 of 
Article II of the GATS provided that such a measure was recorded in the List of Article II 
Exemptions annexed to this Protocol and meet s the conditions of the Annex to the GATS on 
Article II Exemptions". 
China  
Clarification is provided on China's historical links with the WTO: 
"Recalling  that China was an original contrac ting party to the General Agreement on 
Tariffs and Trade 1947,  
Taking Note that China is a signatory to the Fi nal Act Embodying the Results of the 
Uruguay Round of Multilateral Trade Negotiations." WT/ACC/10/Rev.4/Add.1 
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 In Part 1 – General Provisions, detailed text is  added in sections covering the following areas: 
- administration of the trade regime; 
- non-discrimination, special trade arrangements; 
- right to trade, state-trading; 
- non-tariff measures; 
- import and export licensing, price controls, subsid ies, taxes and charges levied on imports and 
exports; 
- agriculture; 
- technical barriers to trade; 
- sanitary and phytosanitary measures, price comparability in determining subsidies and 
dumping; 
- transitional product-specific safeguard mechanisms; 
- reservations by WTO Members; and 
- transitional review mechanism. 
There are several annexes included: 
- Information to be Provided by China in the C ontext of the Transitional Review Mechanism; 
- Issues to be Addressed by the General Council in  Accordance with Section 18.2 of China's 
Protocol of Accession; 
- Products Subject to State-trading (Import); 
- Products Subject to State-trading (Export); 
- Products Subject to Designated Trading; 
- Non-tariff Measures Subject to Phased Elimination; 
- Products and Services Subject to Price Controls; 
- Notification Pursuant to Article XXV of the Agreement on Subsidies and Countervailing 
Measures; 
- Subsidies to be Phased Out; 
- Products Subject to Export Duty; and 
- Reservations by WTO Members. 
Chinese Taipei
 
In Part 1 – General Provisions, the following te xt has been included after paragraph 3 above: 
4. The Special Exchange Agreement between the WTO and Chinese Taipei reproduced in 
Annex II to this Draft Protocol forms an integral part of this Draft Protocol. 
5. Chinese Taipei shall at the time of its ac cession to the Marrakesh Ag reement Esta blishing the 
World Trade Organization (WTO Agreement) accept the Plurilateral Trade Agreem ent on Trade in Civil 
Aircraft listed in Annex 4 of the WTO Agreement. 
6. Chinese Taipei may maintain a measure incons istent with paragraph 1 of Article II of the 
GATS provided that such a measure was recorded in the list of Article II Exemptions annexed to this 
Draft Protocol and meets the conditions of th e Annex to the GATS on Article II Exemptions. 
Annexed to the Protocol is the "Special Exchange Agreement" between Chinese Taipei and the WTO.    WT/ACC/10/Rev.4/Add.1 
 Page 7 
 
 
 ANNEX 3 
 
Commitments on Rules  
 This part of the Note reproduces the commitments on rules contained in the Working Party Reports' 
commitment paragraphs (incorporated by reference into the Protocols of Accession) of the 
governments that have acceded to the WTO, grouped  by subject for purposes of comparison.  These 
commitment paragraphs are numbered according to the Working Party Reports for reference 
purposes.  These commitment paragraphs are of different types: 
- Statements of fact rather than commitments. 
Some Members have made the point that this  practice should be avoided because it leads to 
confusion as to what obligation is created, if any.   
- Obligations to abide by existing WTO rules. 
Commitment paragraphs someti mes make a reference to the WTO provisions on the subject 
in question, either citing specific provisions or quoting certain provisions as examples.  
 They sometimes specify national measures to be amended to bring them into conformity with 
WTO provisions on the subject in question.   
 They sometimes elaborate on the WTO provisions on the subject in question. 
 
- Obligations not to have recourse to specific WTO provisions, e.g. those relating to transition 
periods. 
 - Specific identification of transition periods th at may be used (e.g. customs valuation).  
 
- Authorisations to depart temporarily from  WTO rules or from commitments in the Goods 
Schedule.  
 - Obligations to abide by rul es created by the commitment paragraph and not contained in 
WTO Multilateral Agreements.  These may re late to obligations to comply with 
"WTO obligations and other international obligations", privati sation, sub-central 
governments, government procurement, trad e in civil aircraft and transparency. WT/ACC/10/Rev.4/Add.1 
Page 8  
 
 - ECONOMIC POLICIES 
- Non-discrimination (including national treatment) 
China
 
The representative of China further confirmed that China would provide the same treatment to Chinese 
enterprises, including foreign-funded enterprises, an d foreign enterprises and individuals in China.  
China would eliminate dual pricin g practices as well as difference s in treatment accorded to goods 
produced for sale in China in comparison to those produced for export.  The Working Party took note of 
these commitments (paragraph 18). 
The representative of China confirmed that, consiste nt with China's rights and obligations under the 
WTO Agreement and the Draft Protocol, China would provide non-discriminatory treatment to all WTO 
Members, including Members of the WTO that were separate customs territories.  The Working Party 
took note of this commit ment (paragraph 19). 
The representative of China confirmed that the full respect of all laws, regulations and administrative 
requirements with the pr inciple of non-discrimination between  domestically produced and imported 
products would be ensured and enforced by the date of China's accession unless otherwise provided in 
the Draft Protocol or Report.  Th e representative of China declared that, by accession, China would 
repeal and cease to apply all such existing laws, regulations and other meas ures whose effect was 
inconsistent with WTO rules on national treatment.  This commitment was made in relation to final or 
interim laws, administrative measures , rules and notices, or any other fo rm of stipulation or guideline.  
The Working Party took note of th ese commitments (paragraph 22). 
In particular, the representative of China confirme d that measures would be taken at national and 
sub-national level, including repeal or modificatio n of legislation, to provide full GATT national 
treatment in respect of laws, regula tions and other measures applying to internal sale, offering for sale, 
purchase, transportation, distribution or use of the following: 
– After sales service (repair, maintenance and as sistance), including any conditions applying to its 
provision, such as the MOFTEC third Decr ee of 6 September 1993, imposing mandatory 
licensing procedures for the supply of after- sales service on variou s imported products; 
– Pharmaceutical products, including regulations, notices and measures wh ich subjected imported 
pharmaceuticals to distinct  procedures and formulas for pricin g and classification, or which set 
limits on profit margins attainab le and imports, or wh ich created any other conditions regarding 
price or local content which could result in less favourable treatmen t of imported products; 
– Cigarettes, including unification of the licensing requirements so that a single licence authorized 
the sale of all cigarettes, irre spective of their country of origin, and elimination of any other 
restrictions regarding points of sale for import ed products, such as could be imposed by the 
China National Tobacco Corporation ("CNTC") .  It was understood that in the case of 
cigarettes, China could avail itself of a transitional period of two years to fully unify the licensing requirements.  Immediately upon access ion, and during the two year transitional 
period, the number of retail ou tlets selling imported ci garettes would be s ubstantially increased 
throughout the territory of China; 
– Spirits, including requirements applied under China's "Administrative Measures on Imported 
Spirits in the Domestic Market", and other pr ovisions which imposed distinct criteria and 
licensing for the distribution and sa le of different categories of spirits, including unification of 
the licensing requirements so that a single licence authorized the sale  of all spirits irrespective of 
their country of origin;  WT/ACC/10/Rev.4/Add.1 
 Page 9 
 
 
 – Chemicals, including registration procedures a pplicable to imported products, such as those 
applied under China's "Provisions on the Enviro nmental Administration of  Initial Imports of 
Chemical Products and Imports and Expo rts of Toxic Chemical Products"; and 
– Boilers and pressure vessels, including certification and inspecti on procedures which had to be 
no less favourable than those applied to goods of Chinese origin, and fees applied by the 
relevant agencies or administrative bodies, wh ich had to be equitable in relation to those 
chargeable for like products of domestic origin. 
The representative of China stated that in the cases of pharmaceuticals, spirits and chemicals cited 
above, China would reserve the right to use a transiti onal period of one year from the date of accession 
in order to amend or repeal the re levant legislation.  The Working Party took note of these commitments 
(paragraph 23). 
- Foreign Exchange and Payments  
Ecuador  
The representative of Ecuador stated that the modality of the foreign exchange regime described in 
paragraph 9 would not have  negative effects for private sector s traders and would provide no implicit 
subsidies.  The representative of Ecuador added that his Government shall exercise its economic policies 
with particular attention to ensure compliance with WTO obligations including GATT Article XV, GATS Article XI and other inte rnational obligations.  The Working Party took note of these 
commitments (paragraph 10). 
China
 
The representative of China stated that China woul d implement its obligations with respect to forex 
matters in accordance with the provisions of the WTO Agreement and related declarations and decisions 
of the WTO that concerned the IMF.  The representative further recalled China's acceptance of Article VIII of the IMF's Articles of Agreement, wh ich provided that "no member shall, without the 
approval of the Fund, impose restrictions on th e making of payments and transfers for current 
international transactions".  He st ated that, in accordance with these obligations, and unless otherwise 
provided for in the IMF's Articles of Agreement, Ch ina would not resort to any laws, regulations or 
other measures, including any require ments with respect to contractual terms, that would restrict the 
availability to any individual or en terprise of forex for current inte rnational transactions within its 
customs territory to an amount related to the forex infl ows attributable to that individual or enterprise.  
The Working Party took note of th ese commitments (paragraph 35). 
In addition, the representative of China stated that China would provide information on exchange 
measures as required under Article VIII, Section 5 of the IMF's Articles of Agreement, and such other 
information on its exchange measures as was deem ed necessary in the context of the transitional 
review mechanism.  The Working Party took note of this commitment (paragraph 36) 
Viet Nam
 
The representative of Viet Nam stated that Viet Na m would implement its obligations with respect to 
foreign exchange matters in accordance with th e provisions of the WTO Agreement and related 
declarations and decisions of the WTO that con cerned the IMF.  The representative of Viet Nam 
further recalled Viet Nam's acceptance of Article VIII of the IMF's Articles of Agreement, which 
provided that "no member shall, without the approva l of the Fund, impose restrictions on the making 
of payments and transfers for current international transactions".  He stated that, in accordance with 
these obligations, and unless otherwise provided for in the IMF's Articles of Agreement, Viet Nam 
would not resort to any laws, regul ations or other measures, includin g any requirements with respect WT/ACC/10/Rev.4/Add.1 
Page 10  
 
 to contractual terms, that would restrict the ava ilability to any individual or enterprise of foreign 
exchange for current international transactions within  its customs territory to an amount related to the 
foreign exchange inflows attributable to that indivi dual or enterprise.  The Working Party took note of 
these commitments (paragraph 31). 
Tonga
 
The representative of Viet Nam confirmed that Viet Nam would observe all WTO provisions, 
including those of Article XXIV of the GATT 1994 a nd Article V of the GATS, with respect to the 
trade Agreements to which it belongs, and would en sure that from the date of accession, it complied 
with the provisions of the WTO Agreement rela ting to notification, consultation and other 
requirements concerning free trade areas and customs unions of which Viet Nam was a member.  He 
confirmed that Viet Nam would submit notifications and copies of the free trade area and customs 
union Agreements to which it belongs to the Co mmittee on Trade in Goods for transmittal to the 
Committee on Regional Trade Agreements (CRTA) for review.  The Working Party took note of this 
commitment (paragraph 14). 
Ukraine  
The representative of Ukraine confirmed that th e Law "On Amendments to the Law of Ukraine 
'On Procedures of Payments in Foreign Currency'" provided for simplified procedures for extension of 
the payment period.  Accordingly, residents would be  able to obtain permits for an extension on the 
180-day limit on prepayment of imports from the central agency of executive power for economic 
policy affairs.  At the current time, that agency w as the Ministry of Economy.  He also confirmed that 
the 90-day limit on prepayment for imports, had been  eliminated along with the improvement of the 
country's overall monetary system, and that Ukra ine would apply measures on foreign exchange only 
in conformity with WTO provisions.  The Working Party took note of these commitments (paragraph 24). 
Cape Verde
 
In reply, the representative of Cape Verde confirmed that his Government would revise its existing 
legislation to eliminate the prior authorization re quirement for acquiring foreign exchange to pay for 
imported merchandise worth more than CVE 5 million.  He expected the revised legislation to be 
enacted by December 2007 (and in any case no later th an July 2008).  He also confirmed that the 
acquisition of foreign exchange fo r payment of foreign services or foreign investment was not subject 
to any requirements or restrictions.  The Working Party took note of this commitment (paragraph 18). 
- Balance-of-payments Measures  
China  
In response, the representative of Ch ina stated that China considered that it should have the right to 
make full use of WTO BOPs provisions to protect, if necessary, its BOPs situation.  He confirmed that China would fully comply with the provisions  of the GATT 1994 and the BOPs Understanding.  
Further to such compliance, China would give pref erence to application of price-based measures as 
set forth in the BOPs Understanding.  If China re sorted to measures that were not price-based, it 
would transform such measures into price-based measures as soon as possible.  Any measures taken 
would be maintained strictly in accordance w ith the GATT 1994 and the BOPs Understanding, and 
would not exceed what was necessary to address the pa rticular BOPs situation.  The representative of 
China also confirmed that measures taken for BOPs  reasons would only be applied to control the 
general level of imports and not to protect specific sectors, industries or products, except as noted in 
paragraph 38.  The Working Party took note of these commitments (paragraph 40).  WT/ACC/10/Rev.4/Add.1 
 Page 11 
 
 
 - Investment Regime  
Estonia  
The representative of Estonia confirmed that Estonia applied national treatment with respect to direct 
taxation and Estonia would continue to apply the nati onal treatment principle in the case of amendments 
to the tax regime in the future.  He further confirme d that Estonia did not use national taxation for export 
promotion or performance.  The Working Party took note of this commitment (paragraph 15). 
China  
The representative of China further stated that Chin a had promulgated investment guidelines and that 
the Government of China was in the process of revising and completing these guidelines.  Responding 
to concerns raised by certain members of the Wo rking Party, he confirmed that these investment 
guidelines and their implementation would be in full conformity with the WTO Agreement.  
The Working Party took note of this commitment (paragraph 42). 
Saudi Arabia  
The representative of Saudi Arabia noted that , prior to accession to the WTO, the hiring and 
employment restrictions set forth above would be modified, as necessary, to comply with the 
provisions of the Saudi commitment on services as d escribed in Saudi Arabia's Schedule on Specific 
Commitments in Services.  The Working Party took note of this commitment (paragraph 69).   
Tonga  
The representative of Tonga confirmed that since enactment no benefits granted under the Industrial 
Development Incentives Act had been or would be made contingent, in law or in fact, on export 
performance, import substitution or local content re quirements.  Such criteria contained in the 
Industrial Development Incentives Act had never been a pplied in practice.  He further confirmed that 
the IDI Act would be suspended on 1 July 2006 and subsequently repealed once customs duties would 
have been reduced to the single rate of 15 per cent.  All the benefits provided for in the IDI Act would 
thereby be eliminated.  He confirmed that the new Foreign Investment Act would provide no such 
benefits.  The Working Party took note of these commitments (paragraph 24). 
- State Ownership and Privatization  
Mongolia  
At the request of a member of the Working Party,  the representative of Mongolia agreed that it was 
important to ensure full transparency and to keep WTO Members informed of its progress in the reform 
of its transforming economic and tr ade regime, and stated that his G overnment would report every two 
years to the WTO on developments in its programme of  privatization and on other issues as relevant to 
its obligations under the WTO.  The Working Part y took note of this commitment (paragraph 35). 
Bulgaria  
A number of members of the Working Party expresse d appreciation for the clarifications concerning the 
status and prospects for Bulgaria's efforts to privatize State-owned enterprises and the manner in which the State exercised its ownership in State-owned fi rms and the role of State-owned enterprises in 
international trade.  These members noted, howeve r, that while Bulgaria was constructing the legal 
framework for equality of treatment of  private enterprises with State firms and the eventual separation of 
former State firms from government association after privatization, th e current rules for the management WT/ACC/10/Rev.4/Add.1 
Page 12  
 
 of State-owned firms contemplated a State role in enterprise operations.  For example, Government 
ministries appointed the Ma nagement and Supervisory Boards that select the management of State firms 
and that negotiate the terms of a Management Contract with the selected individuals.  These contracts regulated the relationship between ma nagement, labour and the State, a nd there were areas, such as the 
establishment of subsidiaries, where the management  was required to consu lt with the Government.  
Even though Bulgaria had stated that the Government was not liable for State en terprises debt, the most 
recent regulations had transferred the ultimate responsibility for a grea t deal of State enterprise debt 
from the banks to the Government, in order to allow the banks to reorganize their role in Bulgaria's 
economy and free up resources for new loans.  In  1994, a full separation of the State from the still 
sizeable and economically critical State-owned sect or was not possible.  Moreover, in their view, 
Bulgaria's privatization process was proceeding very  slowly because of the approximately 4,500 State 
firms slated for transfer to private ownership under the Law on Transformation and Privatization of State and Municipal Enterprises, Bulgaria was prep aring some 400 State firms for sale and the reasons 
for cautious progress were clear.  It would appear, therefore, that the setting up of an economic basis independent of the Bulgarian State would be a lo ng-term project.  While respecting Bulgaria's 
statements concerning its ultimate  goals and intent to establish a market-driven economy based on 
private ownership, these members believed that  for accession to the Agreement Establishing the 
WTO the relationship between the Bulgarian State and its trade and industry had to be clear.  As a 
minimum they expected tr ansparency and dialogue as Bulgaria's  economic transition progressed and 
would intend to address these issues in the Protocol of Accession of Bulgaria.  A member recalled that 
Bulgaria had the commitment to keep the WTO inform ed of these developments .  The representative of 
Bulgaria affirmed his Government's intention to ensu re the transparency of its  national trade policies and 
practices under the regular trade policy reviews in the WTO, includi ng the wider background of national 
and economic development.  This was not to be re garded as a basis for the imposition of specific 
obligations under the Agreements or as a basis fo r the adoption of new spec ial policy commitments.  
Bulgaria could not undertake co mmitments exceeding the regular membership obligations.  
The Republic of Bulgaria was committed to fulf il the notification requirements ensuing from the 
existing procedures in the WTO Agreements.  Th e Working Party took note of this commitment. 
(paragraph 24). 
The representative of Bulgaria confirmed that the former State monopoly in fo reign trade in Bulgaria 
has been abolished and that no restrictions exist on  the right of foreign and domestic individuals and 
enterprises to import and export good s and services within Bulgaria 's customs territory, except as 
provided for in WTO Agreements.  He further confirme d that individuals and fi rms were not restricted 
in their ability to import or export based on their registered scope of business, and the criteria for 
registration of companies in  Bulgaria were generally applicable and published in the State Gazette.  
The Working Party took note of th ese commitments (paragraph 25). 
At the request of a member of the Working Party, the representative of Bulgaria agreed that it was 
important to ensure full transparency and to keep WTO Members informed of its progress in the reform 
of its transforming economic and trade regime.  He stated that his Government would provide every 
18 months to WTO Members information on developmen ts in its programme of privatization along the 
lines of that provided to the Working Party, and on other issues related to  its economic reforms as 
relevant to its obligations under the WTO.  Th e Working Party took note of this commitment 
(paragraph 26). 
Kyrgyz Republic  
The representative of the Kyrgyz Re public stated that the Kyrgyz Republic would provide annually to 
WTO Members information on developments in its pr ivatization for as long as its programme of 
privatization is in existence along the lines of the information provided to the Working Party during the 
accession process, and on other issues  related to its economic reforms as relevant to its obligations under 
the WTO.  The Working Party took note of this commitment (paragraph 14).  WT/ACC/10/Rev.4/Add.1 
 Page 13 
 
 
 Latvia  
The representative of Latvia confirme d the readiness of Latvia to ensu re the transparency of its ongoing 
privatization programme and to keep WTO Members in formed of its progress in the reform of its 
transforming economic and trade regime.  He stated that his Government woul d provide annual reports 
to WTO Members on developments in  its programme of privatizati on as long as the privatization 
programme would be in existence along the lines of that  provided to the Working Party.  He also stated 
that his Government would provide annual reports on other issues related to its economic reforms as 
relevant to its obligations under the WTO until 1 January 2003.  The Working Party took note of these  
commitments (paragraph 18). 
Estonia  
The representative of Estonia confirmed the readiness of Estonia to ensure the transparency of its 
ongoing privatization programme and to keep WTO Memb ers informed of its progress in the reform of 
its transforming economic an d trade regime.  He stated that hi s Government would provide annual 
reports to WTO Members on developments in its progr amme of privatization as long as the privatization 
programme would be in existence along the lines of that  provided to the Working Party.  He also stated 
that his Government would provide annual reports on other issues related to its economic reforms as 
relevant to its obligations under the WTO until 31 December 2003.  The Wo rking Party took note of 
these commitments (paragraph 21). 
Georgia  
The representative of Georgia confirmed the readiness of Georgia to ensure the transparency of its 
ongoing privatization programme and to keep WTO Memb ers informed of its progress in the reform of 
its transforming economic an d trade regime.  He stated that hi s Government would provide annual 
reports to WTO Members on developments in its progr amme of privatisation as long as the privatization 
programme would be in existence along the lines of the information provided to the Working Party 
during the accession process, as well as on other issues related to its ec onomic reforms as relevant to its 
obligations under the WTO.  Th e Working Party took note of this commitment (paragraph 24). 
Albania  
The representative of Albania confirmed her country's  readiness to ensure th e transparency of its 
ongoing privatization program and to keep WTO Members informed of its progress in the reform of its 
transforming economic and trade regime.  The repres entative of Albania stated  that her Government 
would provide annual reports to WTO Members on developments in its program of privatization as long as the privatization program would be in existence alon g the lines of that provided to the Working Party.  
She also stated that her Government would provide  annual reports on other issues related to its 
economic reforms as relevant to it s obligations under the WTO.  The Working Party took note of these 
commitments (paragraph 30). 
Croatia
 
The representative of Croatia confirmed his country's readiness to ensure the transparency of its ongoing 
privatization programme and to keep WTO Members in formed of its progress in the reform of its 
transforming economic and trade regime.  He stated that his Government woul d provide annual reports 
to WTO Members on developments in  its programme of privatizati on as long as the privatization 
programme would be in existence along the lines of that  provided to the Working Party.  He also stated 
that his Government would provide annual reports on other issues related to its economic reforms as 
relevant to its obligations under the WTO.  Th e Working Party took note of these commitments 
(paragraph 26). WT/ACC/10/Rev.4/Add.1 
Page 14  
 
 Lithuania
 
The representative of Lithuania confirmed the readine ss of Lithuania to ensure the transparency of its 
ongoing privatization programme and to keep WTO Memb ers informed of its progress in the reform of 
its transforming economic an d trade regime.  He stated that hi s Government would provide annual 
reports, along the lines of that provided to the Work ing Party, to WTO Members on developments in its 
programme of privatization as long as the privatizat ion programme would be in  existence.  He also 
stated that his Government would provide annual re ports on other issues relate d to economic reforms as 
relevant to its obligations under the WTO until 31 December 2004.  The Wo rking Party took note of 
these commitments (paragraph 19). 
Moldova  
The representative of Moldova stated that Mol dova would ensure the transparency of its ongoing 
privatization program and would keep WTO Members informed of progress in the reform of its economic and trade regimes.  He stated that hi s Government would provide annual reports to WTO 
Members on developments in its program of priv atization as long as the privatization programmes 
would be in existence, along the lines of that provide d to the Working Party.  He also stated that his 
Government would provide annual reports on other i ssues related to its econom ic reform as relevant 
to its obligations under the WTO.  The Wo rking Party took note of these commitments 
(paragraph 30). 
China
 
The representative of China further confirmed that  China would ensure that all state-owned and 
state-invested enterprises would make purchases and sales based solely on commercial considerations, 
e.g., price, quality, marketability and availabilit y, and that the enterprises of other WTO Members 
would have an adequate opportu nity to compete for sales to a nd purchases from these enterprises on 
non-discriminatory terms and conditions.  In addition,  the Government of China would not influence, 
directly or indirectly, commercial decisions on the pa rt of state-owned or state-invested enterprises, 
including on the quantity, value or country of orig in of any goods purchased or sold, except in a 
manner consistent with the WTO Agreement.  The Working Party took note of these commitments 
(paragraph 46).   
The representative of China confirmed that, without prejudice to China's rights in future negotiations 
in the Government Procurement Agreement, all laws, regulations and measures relating to the 
procurement by state-owned and state-invested en terprises of goods and services for commercial sale, 
production of goods or supply of services for comme rcial sale, or for non-governmental purposes 
would not be considered to be laws, regulations and measures relating to government procurement.  
Thus, such purchases or sales would be subject to the provisions of Articles II, XVI and XVII of the GATS and Article III of the GATT 1994.  The Wo rking Party took note of this commitment 
(paragraph 47). 
The representative of China confirmed that Chin a would only impose, apply or enforce laws, 
regulations or measures relating to the transfer  of technology, production processes, or other 
proprietary knowledge to an individual or enterprise in  its territory that were not inconsistent with the 
WTO Agreement on Trade-Related Aspects of Inte llectual Property Rights ("TRIPS Agreement") and 
the Agreement on Trade-Related Investment Measures ("TRIMs Agreement").  He confirmed that the 
terms and conditions of technology transfer, pr oduction processes or other proprietary knowledge, 
particularly in the context of an investment, woul d only require Agreement between the parties to the 
investment.  The Working Party took no te of these commitments (paragraph 49).  WT/ACC/10/Rev.4/Add.1 
 Page 15 
 
 
 Chinese Taipei  
The representative of Chinese Taipei confirmed th e readiness of Chinese Taipei to ensure the 
transparency of its ongoing privatization program and to keep WTO Members info rmed of its progress.  
He stated that his authorities w ould provide annual reports to WT O Members on developments in its 
programme of privatization as long as it was in existence.  The Working Party took note of this 
commitment (paragraph 155). 
The representative of Chinese Taipei stated that fro m the date of accession, TTWMB would be reformed 
to bring its operations in the area  of international trade and domestic  distribution into conformity with 
GATT 1994 and the other obligations of the WTO.  He  added that Chinese Taipei would establish an 
open and equitable trade and distribution system in these products and would en sure national treatment 
and non-discriminatory treatment for these products.  From the date of accession, TTWMB would not 
have a regulatory function concerning tobacco an d alcoholic beverages an d would operate on a 
commercial basis subject to the same laws, regula tions, rules, decrees, di rectives, administrative 
guidance, policies and measures appl icable to other firms in Chines e Taipei.  Any special or monopoly 
privileges granted to TTWMB in the domestic di stribution and international trade of alcohol and 
tobacco products would be eliminated from that da te.  Both domestic and foreign firms would be 
eligible to participate in the distribution and trade of  these products on an equal basis, as noted in the 
Schedules in Annex I to the Draft Protocol of Accession.  The Working Party took note of these 
commitments (paragraph 158). 
The representative of Chinese Taipei  stated that any subsidies prov ided for the domestic production of 
tobacco and grapes would be bound and gradually redu ced as provided for in the Schedule attached to 
the Draft Protocol of Accession.  All firms producin g tobacco or alcohol products in Chinese Taipei 
would have access on an equal basis to imported and domestic  inputs, including any remaining benefits 
from such subsidies, for their produc tion and processing activities consiste nt with the provisions of the 
WTO.  He added that Chinese Taipei would, on th e implementation date of the Tobacco and Alcohol 
Administration Law, begin processi ng applications for firms seeking authorization to produce alcohol 
products liberalized in the first stage, and for othe r alcohol products liberalized at other stages, six 
months in advance of the date when such activities were liberalized, in order to provide new entrants 
with the possibility of operating under the reform prog ram from its inception.  He further stated that all 
enterprises in Chinese Taipei that produce these pr oducts would be subject to the same protection, 
formalities, fees, and penalties under law, without rega rd to their ownership or length of establishment.  
He stated that fees charged would not be exce ssive or unduly burdensome and that penalties for 
violation of the Tobacco and Alcohol Tax and Admini stration Laws would not exceed in severity the 
penalties applied for similar violatio ns in other sectors.  To ensure adequate transparency after reform, 
Chinese Taipei would provide WTO Members with  annual reports on the volumes of tobacco and 
alcoholic products manufac tured in Chinese Taipei and on taxes pa id by TTWMB by taxable category.  
Until TTWMB was priv atized, this report would be accompan ied by an annual independent accounting 
review of the operations of TTWMB based on standa rd and customary accounting procedures, including 
a fiscal balance sheet that reports on costs, expe nditures, and revenues of TTWMB, and on its profits 
and losses.  Realizing that sales in to the domestic market of large qu antities of smuggled  or counterfeit 
imports of alcohol and tobacco products undermined Chinese Taipei's market  for legally marketed 
products, and wishing to discourage su ch activities in the future, the re presentative of Chinese Taipei 
confirmed that all contraband smugg led or counterfeit imports of al cohol and tobacco products seized 
would be destroyed or otherwise di sposed of, taking into account th e practices of WTO Members in a 
similar situation, and that Chinese Taipei would take  additional efforts to prev ent such illegal imports.  
In this regard, Chinese Taipei would ensure th at certain alcoholic beve rage imports would be 
accompanied by a certificate of origin similar to that  issued by the regulatory authorities in the country 
of origin.  The Working Party took note of these commitments (paragraph 160). WT/ACC/10/Rev.4/Add.1 
Page 16  
 
 Armenia
 
The representative of Armenia confirmed that to ensure full transparency and to keep WTO Members 
informed of its progress in the reform of its tr ansforming economic and tr ade regime, Armenia would 
provide annual reports to WTO Members on developm ents in its programme of privatization along the 
lines of the information provided to the Working Pa rty, and on the other issues  related to its economic 
reforms as relevant to its obliga tions under the WTO Agreement.  The Working Party took note of this 
commitment (paragraph 23). 
FYROM  
The representative of FYROM confirmed the readine ss of FYROM to ensure the transparency of its 
ongoing privatization programme and to keep WTO Me mbers informed of its progress in the reform 
of its transforming economic and trade regime.  He stated that his Government would provide annual 
reports, along the lines of that provided to the Wo rking Party, to WTO Members on developments in 
its programme of privatization as long as the privatiza tion programme would be in existence.  He also 
stated that his Government would provide annual reports on other issues related to economic reforms 
as relevant to its obligations under the WTO.  Th e Working Party took no te of these commitments 
(paragraph 37). 
Cambodia  
The representative of Cambodia stated that his G overnment would ensure the transparency of its 
ongoing privatization programme and would keep WT O Members informed of progress in the reform 
of its economic and trade regimes.  He stated that  his Government would provide periodic reports to 
WTO Members on developments in its programme of privatization as long as the privatization 
programme would be in existence, along the lines of that already provided to the Working Party.  
He also stated that his Government would prov ide periodic reports on other issues related to its 
economic reform as relevant to its  obligations under the WTO.  The Working Party took note of these 
commitments (paragraph 25).   
Saudi Arabia  
[...]  With respect to privatisation, the representativ e of Saudi Arabia confirmed that from the date of 
accession, Saudi Arabia would provide WTO Memb ers with annual reports on the status of 
privatisation in the Kingdom.  The Working Party took note of these commitments (paragraph 52).  
Ukraine  
The representative of Ukraine confirmed that to en sure full transparency and to keep WTO Members 
informed of its progress in the reform of its transforming economic and trade regime, Ukraine would 
provide periodic reports to WTO Members on develo pments in its program of privatization along the 
lines of the information provided to the Working Pa rty, and on the other issues related to its economic 
reforms as relevant to its obligations under the WT O Agreement.  The Working Party took note of 
this commitment (paragraph 39). 
Cape Verde  
The representative of Cape Verde confirmed that his Government would ensure the transparency of its 
ongoing privatization programme.  He stated that his Government would provide annual reports to 
WTO Members on developments in its privatisati on programme as long as the programme would be 
in existence, and along the lines of the information already provided to the Working Party during the 
accession process.  The Working Party took note of this commitment (paragraph 37).   WT/ACC/10/Rev.4/Add.1 
 Page 17 
 
 
 - Pricing Policies  
Ecuador  
The representative of Ecuador assured the Working Part y that his Government did not intend to extend 
the price setting policy to other sectors of the ec onomy beyond the pharmaceutical sector.  The Working 
Party took note of this commitment (paragraph 53). 
Bulgaria  
The representative of Bulgaria conf irmed that price controls on products  and services in Bulgaria have 
been eliminated with the exception of those listed in paragraph 15.  He added that, except in the case of critical situations, monopolies, the protection of consumers, or abuse of dominant market position by 
firms, prices for goods and services in every sector in Bulgaria were determined by market forces.  
He further confirmed that in th e application of such controls, and any that are introduced or 
re-introduced in the future, Bulgaria will apply such  measures in a WTO-consis tent fashion, and take 
account of the interests of exporting WTO Members as  provided for in Article III.9 of the GATT 1994.  
Bulgaria will also pub lish the list of goods and services subj ect to State price controls in the State 
Gazette including any changes from the list in pa ragraph 15.  The Working Party took note of these 
commitments (paragraph 16). 
Panama
 
The representative of Panama confir med that price controls on products  and services in Panama have 
been eliminated with the exception of those listed in Annex 1 and commits that  these controls, and any 
that are introduced or reintroduced in the future, would be applied in a manner consistent with the 
requirements of the WT O Agreement, in particular Article III. 9 of the GATT 1994.  The Working Party 
took note of this commit ment (paragraph 10). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated th at all price and profit controls on products and 
services still in effect, at the ce ntral and sub-central leve l were listed in paragraphs 15, 18 and 19 above 
by HS code where applicable.  All other prices fo r goods and services in the Kyrgyz Republic were 
determined by market forces.  Any changes in price controls or additional controls would be published 
in official publications.  All price and profit cont rols would be applied in a WTO-consistent fashion, 
taking into account the interests of exporting WTO Members as provided for in  Article III:9 of the 
GATT 1994 and in Article VIII of the General Agreem ent on Trade in Services (GATS).  The Working 
Party took note of these co mmitments (paragraph 21). 
Latvia  
The representative of Latvia stated that in the applic ation of price controls now or in the future, Latvia 
would apply such measures in a WTO-consistent fash ion, and take account of the interests of exporting 
WTO Members as provided for in Ar ticle III.9 of the GATT 1994.  Latvia would publish the list of 
goods and services subject to State c ontrols and any that are introduced or re-introduced in the future in 
its Official Journal.  The Working Party t ook note of these commitments (paragraph 21). 
Estonia  
The representative of Estonia confir med that prices for goods and services other than for oil-shale and 
electricity would not be subject to State control.  He confirmed that Estonia would apply such controls, 
from the date of accession without recourse to a tr ansition period, in a WTO-consistent fashion, and WT/ACC/10/Rev.4/Add.1 
Page 18  
 
 would take account of the interests of exporting WT O Members as provided for in Article III.9 of the 
GATT 1994.  Estonia would publish any list of goods and se rvices subject to State price controls in the 
Official Journal "Riigi Teataja" (State Gazette), including any changes regarding existing price controls on oil-shale and electricity.  The Working Part y took note of these commitments (paragraph 25). 
Jordan
 
The representative of Jordan confirmed that Jordan would apply, from the date  of accession, the price 
and profitability controls described in paragraphs 26 -31 and Table 1 and any applied in the future, in a 
WTO-consistent fashion, and w ould take account of the intere sts of exporting WTO Members as 
provided for in Article III:9 of the GATT 1994.  Jordan would publish any list of goods and services 
subject to State price controls in the Official Jo urnal, including any changes regarding existing price 
controls.  The Working Party took note of these commitments (paragraph 32). 
Georgia  
The representative of Georgia stated that in the appli cation of price controls or State guidance now or in 
the future, Georgia would apply such  measures in a WTO-consistent fa shion, and take account of the 
interests of exporting WTO Members as provided for in Article III :9 of the GATT 1994.  Georgia would 
publish information on any State controls on goods or se rvices that may be introduced or re-introduced 
in the future in its Official Journal, including any changes in current controls.  The Working Party took 
note of this commitment (paragraph 26). 
Albania  
The representative of Albania confirmed that prices fo r goods and services in Albania, other than for the 
items listed in paragraphs 31-32 above and in doc ument WT/ACC/ALB/25 were not subject to any price 
controls or reference prices.  She confirmed that Albania would apply its current price regulation system 
and any other state-mandated prices or price co ntrols applied from the date of accession in a 
WTO-consistent fashion, and w ould take account of the intere sts of exporting WTO Members as 
provided for in Article III.9 of the GATT 1994.  Alba nia would publish the list of goods and services 
subject to State pricing or price cont rols in its Official Journal, includ ing any changes in the list provided 
in document WT/ACC/ALB/25 of current requirements in place.  The Working Party took note of these 
commitments (paragraph 34). 
Oman  
The representative of Oman stated that in the application of price controls or State guidance now or in 
the future, Oman would apply such measures in a WTO-consistent fashion, and take account of the 
interests of exporting WTO Members as provided for in Article III: 9 of the GATT 1994.  Oman would 
publish the list of goods and services subject to State controls any that are intr oduced or re-introduced in 
the future in its Official Journal, including any chan ges in the list provided of current requirements in 
place.  The Working Party took note of this commitment (paragraph 25). 
Croatia  
The representative of Croatia stated that in the applic ation of price controls or  State guidance now or in 
the future, Croatia would apply such  measures in a WTO-consistent fa shion, and take account of the 
interests of exporting WTO Members as provided for in  Article III:9 of the GA TT 1994.  Croatia would 
publish the list of goods and services subject to State controls any that are introduced or re-introduced in 
the future in its Official Journal, including any chan ges in the list provided of current requirements in 
place.  The Working Party took note of this commitment (paragraph 33).  WT/ACC/10/Rev.4/Add.1 
 Page 19 
 
 
 Lithuania  
The representative of Lithuania c onfirmed that his Government woul d apply the minimum prices and 
price controls on products and services contained in Table 2, and any that are introduced or 
re-introduced in the future, in a WTO consistent fash ion, and take account of the interests of exporting 
WTO Members as provided for in Article III.9 of the GA TT 1994.  Lithuania also will publish the list of 
goods and services subject to State price controls in the Official Gazette includi ng any changes from the 
list in Table 2.  The Working Party took note of this commitment (paragraph 22). 
Moldova  
The representative of Moldova confirmed that Mol dova would apply its current state prices and any 
other state prices or price controls applied from the date of accession in a WTO-consistent fashion, 
and would take account of the interests of exporting WTO Members as provided for in Article III.9 of 
the GATT 1994.  Moldova would publish any list of  goods and services subject to State pricing or 
price controls in the "Monitorul Oficial" of the Republic of Moldova, including any changes in 
existing measures.  He also stated that his Govern ment would review the curr ent legislation and would 
reduce the incidence of price controls in its economy.  The Working Party took note of these 
commitments (paragraph 34). 
China  
The representative of China confirmed that it would publish in the offici al journal the list of goods and 
services subject to state pricing and changes ther eto, together with pric e-setting mechanisms and 
policies.  The Working Party took note of these commitments (paragraph 60). 
The representative of China further confirmed that price controls would not be used for purposes of 
affording protection to domestic indu stries or services providers.  Th e Working Party took note of this 
commitment (paragraph 62). 
Chinese Taipei  
The representative of Chinese Taipei stated that, from the date of accession, Chinese Taipei would 
ensure that price controls applied to the products covered in the list reproduced in Attachment A to 
this Report, and to any other product, would be a pplied in a WTO-consistent fashion, taking account 
of the interests of exporting WTO Members as pr ovided for in Article III:9 of the GATT 1994.  The 
price levels of the goods subject to price controls would be published in accordance with Article X of 
GATT 1994.  The Working Party took note of these commitments (paragraph 12). 
In response, the representative of China confirmed that China would apply its current price controls and 
any other price controls upon accession in a WTO-consistent fash ion, and would take account of the 
interests of exporting WTO Member s as provided for in Article III:9 of the GATT 1994.  He also 
confirmed that price controls woul d not have the effect of limiti ng or otherwise impairing China's 
market-access commitments on goods and servi ces.  The Working Party took note of these 
commitments (paragraph 64). 
Armenia  
The representative of Armenia confirmed that pri ce controls on products and services in Armenia 
have been eliminated with the exception of those listed in paragraphs 27 a nd 28 of this Report, and 
that in the application of such controls, and any that are introduced or re-introduced in the future, 
Armenia would apply such measures in a WTO-consiste nt fashion, taking account of the interests of 
exporting WTO Members as provided for in Article III: 9 of the GATT 1994.  He also confirmed that WT/ACC/10/Rev.4/Add.1 
Page 20  
 
 the goods and services listed in para graphs 27 and 28 had been published in the Government's official 
newspaper and any products subject to State price c ontrols in the future, incl uding any changes in the 
initial list reported at the time of accession, would be published in the official newspaper.  
The Working Party took note of these commitments (paragraph 29). 
FYROM
 
The representative of FYROM stated that in the app lication of price controls now or in the future, 
FYROM would apply such measures in a WTO-consiste nt fashion, and take account of the interests 
of exporting WTO Members as provided for in Artic le III.9 of the GATT 1994, and in Article VIII of 
the General Agreement on Trade in Services (GAT S).  FYROM would publish the list of goods and 
services subject to State controls and any that are introduced or re-introduced in the future in its 
Official Gazette.  The Working Party took note of these commitments (paragraph 45). 
Cambodia  
The representative of Cambodia confirmed that, from th e date of accession, in the application of price 
controls, Cambodia would apply such measures in a WTO-consistent fashion, and take account of the 
interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994, and in 
Article VIII of the General Agreement on Trade in Services (GATS).  He also confirmed that 
Cambodia published the list of goods and services s ubject to State control and any changes in its 
Official Gazette and would continue to do so af ter accession.  The Working Party took note of these 
commitments  (paragraph 27). 
Nepal  
The representative of Nepal stated that in the applica tion of price controls now or in the future, Nepal 
would apply such measures in a WTO-consistent fashion, and take account of the interests of 
exporting WTO Members as provided for in Article III: 9 of the GATT 1994, and in Article VIII of the 
General Agreement on Trade in Serv ices (GATS).  He also confirme d that Nepal published the list of 
goods and services subject to State control and any cha nges in its Official Gazette and would continue 
to do so after accession.  The Working Party took note of these commitments (paragraph 20). 
Saudi Arabia  
In response to concerns expressed by a member  of the Working Party, the representative of 
Saudi Arabia stated that producers/distributors of  NGLs in Saudi Arabia would operate, within the 
relevant regulatory framework, on the basis of nor mal commercial considerations, based on the full 
recovery of costs and a reasonable profit.  He conf irmed that his Government's policy was to ensure 
that these economic operators, in respect of their supplies of NGLs to industrial users, would fully 
recover their production and investment costs (fractionation, overheads, financing charges, 
transportation, maintenance and upgrade of fractiona tion and distribution infrastructure) and make a 
profit in the ordinary course of business.  The Working Party took note of these commitments (paragraph 33). 
The representative of Saudi Arabia confirmed that pharmaceutical products were subject to price and 
profit regulation in the Kingdom.  The Pharmacy Law, issued under Royal Decree No. M/18 of 
18.3.1398H (25 February 1978), established rules fo r registration of pharmaceutical products and 
required that drugs be priced before their sale in retail pharmacies.  Under this Royal Decree, 
pharmaceutical wholesalers and retailers were allowe d a 10, 15 or 20 per cent profit margin, as set out 
in Annex A, depending on the export price (CIF) to Saudi Arabia.  He noted that establishing a base 
price was currently the last step in the regist ration process for pharmaceuticals.  After pharmaceutical 
products were registered to ensure their safety a nd quality, registered products were imported without  WT/ACC/10/Rev.4/Add.1 
 Page 21 
 
 
 restrictions in the form of import licenses or quotas.  The representative of Saudi Arabia confirmed 
that locally manufactured pharmaceutical products we re subject to the same registration processes, but 
received an additional 10 per cent margin on pricing.  He confirmed that this additional margin would 
be eliminated prior to accession.  The Working Pa rty took note of this commitment (paragraph 35). 
In reply to a question from the member of the Wo rking Party, the representative of Saudi Arabia 
stated that base price for imported pharmaceutical s is determined taking into account:  (1) the 
suggested CIF price for export to Saudi Arabia; (2) export prices to other countries; and (3) therapeutic comparison of similar products.  Base prices of domestic pharmaceuticals are based on the registered innovated imported products since most of the domestically produced products are 
generics.  Innovated products manufactured locally under licence Agreements are priced similar to 
imported products.  Form 30 is used to get info rmation on prices of pharmaceuticals sold to other 
countries.  Local manufacturers are requested to submit Form 30 for the new innovated products produced locally through licence Agreements.  He added that proposals from various Ministries to 
amend the price control setting process had not been  adopted.  The representative of Saudi Arabia 
further stated that the Ministry of Health and ot her agencies participating in the price control and 
registration process would comply with Saudi Ar abia's commitments on transparency and would 
provide adequate opportunities to interested parti es to become familiar with and provide comments on 
draft proposals.  The Working Party took note of this commitment (paragraph 36). 
The representative of Saudi Arabia confirmed that  the prices of goods and services listed in Annex A 
were the only ones currently subject to State price or  profit control.  He also confirmed that from the 
date of accession Saudi Arabia would apply its price regulations and profit controls in a 
WTO-consistent fashion, taking into account th e interests of exporting WTO Members as provided 
for in Article III:9 of the GATT 1994 and in Artic le VIII of the General Agreement on Trade in 
Services (GATS).  He also confirmed that Saudi Ar abia would publish the price and profit controls of 
goods and services listed in Annex A, as well as any modi fications or additions, in the official gazette, 
the Umm al-Qura , or in another official publication or website accessible to the public, in advance of 
their implementation.  The Working Party took note of these commitments (paragraph 37). 
Viet Nam 
 
The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would apply 
price controls in a WTO-consistent fashion a nd take account of the interests of exporting WTO 
Members as provided for in Article III:9 of the GATT 1994, and in Article VIII of the 
General Agreement on Trade in Services (GATS).  He also confirmed that Viet Nam had published 
the list of goods and services subject to State price c ontrol and any changes in its Official Gazette and 
would continue to do so after accession.  He further confirmed that pricing policy in Viet Nam would 
be applied in compliance with the provisions of the WTO Agreement, including Article III:4 and XI:1 
of the GATT 1994 and Article 4 of the Agreement on Agriculture.  The Working Party took note of these commitments (paragraph 103). 
Tonga
 
The representative of Tonga confirmed that from the date of accession Tonga would apply its price 
control measures in a WTO-consistent fashion, a nd take into account the interests of exporting WTO 
Members as provided for in Article III:9 of the GA TT 1994.  In this regard, an Order amending the 
Price and Wage Control Act 1988 had been issued, wh ich removed the exemption of local agricultural 
and fish products from price control from the Mark-Up Schedule.  He further confirmed that any price 
controls applied to imports from the date of accessi on would also be applied to similar domestically-
produced goods.   Tonga would also publish the list of any goods and services subject to price controls 
in its Official Gazette.  The Working Party took note of these commitments (paragraph 35). WT/ACC/10/Rev.4/Add.1 
Page 22  
 
 Ukraine
 
The representative of Ukraine confirmed that from the date of accession, the pricing policy applying 
to bitter aromatic beverages and spirits would be  in conformity with Article III of the GATT by 
eliminating the application of the minimum pri ce to the imported goods.  The Working Party took 
note of this commitment (paragraph 59). 
The representative of Ukraine confirmed that from the date of accession, Ukraine would apply price 
control measures in a WTO-consistent fashion, a nd take account of the interests of exporting WTO 
Members as provided for in Articles III:4, III:9, V and VIII of the GATT 1994 and in Article VIII of 
the General Agreement on Trade in Services (GATS).  He also confirmed that in November 2006 Ukraine had repealed Article 8 of the Law "On th e State Support of Agriculture in Ukraine" which 
contemplated the application of minimum prices on imports on a temporary basis and import and 
export quotas.  He confirmed that Ukraine would not apply mandatory minimum price requirements 
to any imported product.  He also confirme d that, upon accession, all rail transportation fees, 
including basic fees, surcharges and rebates, would be applied on a non-discriminatory basis in law or 
in fact, that is, without regard to their country of origin or destination, or to whether the goods were 
transported between domestic locations, whether the goods were imported or  exported (by land or 
transported from or to a port), or whether they were  in transit.  He also confirmed that Ukraine 
regularly published notices of the goods and services subject to State price controls and would 
continue to do so after accession.  The Working Party took note of these commitments (paragraph 72). 
Cape Verde
 
The representative of Cape Verde confirmed that pr icing policy in Cape Verd e would be applied in 
compliance with the provisions of Article III: 4 and XI:1 of the GATT 1994 and Article 4 of 
the Agreement on Agriculture.  He furt her stated that in the application of price controls now or in the 
future, Cape Verde would apply such measures in a WTO-consistent fashion, and take account of the 
interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994.  Cape Verde 
would publish the list of goods and services subject to State price control and any changes to this list 
in its Official Gazette and would continue to do so after accession.  The Working Party took note of 
these commitments (paragraph 50).  
- FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
- Powers of Executive, Legislative and Judici ary, Administration of Policies on WTO-
Related Issues 
- Judicial Review 
Kyrgyz Republic  
The representative of the Kyrgyz Re public stated that the Kyrgyz Republic would provide a right of 
appeal to an independent body for foreign and domest ic importers and exporter s of official measures 
affecting trade.  The Working Party took note of this commitment (paragraph 26). 
Georgia  
The representative of Georgia confirmed that from th e date of accession Georgi a's laws would provide 
for the right to appeal administrative rulings on ma tters subject to WTO provi sions to an independent 
tribunal in conformity with WTO obligations, in cluding but not limited to Article X:3(b) of the 
GATT 1994.  The Working Party took note of  this commitment (paragraph 35).  WT/ACC/10/Rev.4/Add.1 
 Page 23 
 
 
 Oman  
The representative of Oman confirmed that no later th an by the date of accession, Oman's laws would 
provide for the right to appeal administrative ru lings on matters subject to  WTO provisions to an 
independent tribunal in conformity with WTO obligati ons, including but not limited to Article X:3(b) of 
the GATT 1994.  The Working Party took not e of this commitment (paragraph 32). 
Croatia  
The representative of Croatia confirmed that from th e date of accession Croatia's laws would provide 
for the right to appeal administrative rulings on ma tters subject to WTO provisions to an independent 
tribunal in conformity with WTO obligations, including Article X:3(b) of the GATT 1994.  
The Working Party took note of this commitment (paragraph 37).  
China  
The representative of China confirmed that it would revi se its relevant laws and regulations so that its 
relevant domestic laws and re gulations would be consistent with the requirements of the 
WTO Agreement and the Draft Protocol on procedures for judicial review of administrative actions.  He further stated that the tribunals responsible fo r such reviews would be impartial and independent 
of the agency entrusted with administrative enforc ement, and would not have any substantial interest 
in the outcome of the matter.  The Working Part y took note of these commitments (paragraph 78).  
In response to questions from certain members of  the Working Party, th e representative of China 
confirmed that administrative actions related to the implementation of laws, regulations, judicial 
decisions and administrative rulings of general application referred to in Article X:1 of the 
GATT 1994, Article VI of the GATS and the releva nt provisions of the TRIPS Agreement included 
those relating to the implementation of national treatment, conformity assessment, the regulation, 
control, supply or promotion of a service, including the grant or denial of a licence to provide a service and other matters, and that such administrati ve actions would be subject to the procedures 
established for prompt review under Section 2(D)(2) of the Draft Protocol, and information on such 
procedures would be available through the enquiry  point that China would establish upon accession.  
The Working Party took note of these commitments (paragraph 79). 
Chinese Taipei
 
The representative of Chinese Taipei confirmed th at Chinese Taipei would fully implement its 
obligations under the WTO Agreement and its Draft Protocol of Accession upon accession to the 
WTO, unless specifically provided in this Report and Draft Protocol.   Further, the government of the 
Separate Customs Territory would eliminate or nu llify measures taken by local levels of government 
in Chinese Taipei that were inconsistent w ith WTO provisions from the date of accession.  
An illustrative list of the laws that would be ame nded as part of Chinese Taipei's implementation of 
its obligations is reproduced in Attachment D to th is Report.  The Working Party took note of this 
commitment (paragraph 15). 
Armenia  
The representative of Armenia confirmed that from the date of accession Armenia's laws would 
provide for the right of appeal of administrative rulings on matters subject to WTO provisions to an independent tribunal in conformity with WT O provisions, including Article X:3(b) of the 
GATT 1994.  The Working Party took note of this commitment (paragraph 34). WT/ACC/10/Rev.4/Add.1 
Page 24  
 
 The representative of Armenia confirmed that inte rnational treaties and Agreements ratified by 
Parliament, including the WTO Agreement, had precedence over domestic laws or other acts in Armenia.  He stated that in matters of policy aff ecting trade in goods and ser vices, including subsidies 
and taxation, the Central Government retained full authority.  Sub-central and Local administrative 
bodies have no jurisdiction or authority to estab lish regulations or taxe s on goods and services in 
Armenia independent of the central authorities in matters covered by provisions of the 
WTO Agreement.  Within the framework of the process of Armenia's accession to the WTO, the 
obligations assumed by the Government of the Repu blic of Armenia, including the WTO Agreement 
and Armenia's Protocol of Accession were subject  to implementation uniformly throughout the 
Republic of Armenia, including in regions engagi ng in border trade or frontier traffic "special 
economic zones" and other areas where special regimes for tariffs, taxe s and regulations are 
established.  He further confirmed that, from the date of accession, the central government would eliminate or nullify measures taken by sub-central au thorities in the Republic of Armenia that were in 
conflict with the WTO Agreement when those measu res were brought to its attention, without 
requiring affecting parties to petition through the courts.  The Working Party took note of these 
commitments (paragraph 36). 
The representative of Armenia informed the Wo rking Party that after the signing of the 
WTO Accession Protocol by the Government of Armenia, all WTO Agreements would be submitted 
for review to the Constitutional Court of Armenia.   Legal conclusion of Armenia's WTO Accession 
would be accomplished upon ratification of all WT O Agreements by the National Assembly.  
He confirmed that international treaties and Agreem ents ratified by the National Assembly, including 
WTO Agreements, had precedence over domestic laws or other acts in Armenia.  All the laws and 
legislative instruments necessary for the application of the provisions would be adopted as provided in 
the Protocol of Accession and would be in place prio r to that time.  The Working Party took note of 
these commitments (paragraph 37). 
Cambodia
 
The representative of Cambodia confirmed that a syst em of appeal from administrative decisions in 
matters covered by WTO Agreements  to an independent tribunal, as provided for in Article X of the 
GATT and other WTO Agreements, was in the process of being established in the draft Law on Judicial Organization, and would be operational by December 2004.  In addition, the Commercial 
Court system would be establis hed by 1 January 2005.  The Working Party took note of this 
commitment (paragraph 36). 
Nepal
 
The representative of Nepal said that upon the date  of accession, Nepal would establish or designate 
tribunals or procedures for the prompt review of all administrative actions relating to the 
implementation of laws, regulati ons, judicial decisions and admi nistrative rulings of a general 
application referred to in Article X:1 of the GATT 1994, Article VI of GATS.  The tribunals or 
procedures would also include actions relating to the implementation of national treatment, 
conformity assessment, the regulation, control, s upply or promotion of a service, including the grant 
or denial of a licence to provide a service and othe r matters.  The tribunals or procedures responsible 
for such reviews would be impart ial and independent of the agency  entrusted with administrative 
enforcement and shall not have any substantial interest in the outcome of the matter.  The review 
procedure would include the opportunity for appeal , without penalty, by individuals or enterprises 
affected by any administrative action subject to re view.  Notice of the decision on appeal should be 
given to the appellant and the reasons for such a decision provided in writing.  The Working Party 
took note of these commitments (paragraph 31).    WT/ACC/10/Rev.4/Add.1 
 Page 25 
 
 
 Saudi Arabia  
The representative of Saudi Arabia confirmed that  from the date of accession Saudi Arabia's laws 
would provide for the right to appeal administrativ e rulings on matters subject to WTO provisions to 
an independent tribunal in conformity with WTO obligations, including but not limited to those set 
out in Article X of the GATT 1994, Article 23 of  the Agreement on Subsidies and Countervailing 
Measures, Article 11 of the Agreement on Implementation of Article VII of the GATT 1994, 
Article 62 of the Agreement on Trade-Related Aspect s of Intellectual Property Rights and Article VI 
of GATS.  The Working Party took note of this commitment (paragraph 85).  
Viet Nam  
In response to a Member's question about legislation addressing the right to invest in particular 
sectors, the representative of Viet Nam confirmed that any amendment or deletion to the list of 
prohibited or conditional investment sectors, set out in Tables 1 and 2 of this Report (also annexed to 
Government Decree No. 59-2006-ND-CP of 12 June 2006), would comply with Viet Nam's 
WTO obligations, including those relating to transparen cy.  In this respect, the Ministry of Planning 
and Investment or the line ministries, in coordina tion with the relevant agencies, would submit any 
proposed changes to the Government, or in the case of investment activities regulated by other laws 
(e.g. Law on Credit Institutions, Law on Insurance Busi ness, etc.), to the co mpetent authority, for 
consideration.  He further confirmed that comment s received during the drafting stages and changes to 
proposals would be made public, in accordance with the Law on the Promulgation of Legal Normative Documents.  The Working Party took note of these commitments (paragraph 117). 
He added that according to the Law on Treaties, a tr eaty would have legal effect in Viet Nam in the 
way and for the duration stipulated in such treat y or as agreed between Viet Nam and the foreign 
contracting party (parties).  Domestically, based on the needs, content and nature of a treaty, the 
National Assembly, the State President or the Government, in making the decision to accept to be bound by the treaty, would, at the same time, make decisions on direct application of such treaty, in whole or in part, with respect to agencies, organizations, and individuals, in cases where the 
provisions of the treaty were adequately detailed and clear for its implementation; or would make 
decisions or proposals for amendment, supplemen t, repeal or promulgation of legal normative 
documents for implementation of such treaty.  In case a legal normative document contained, with respect to the same subject matter, provision(s) different from relevant provision(s) of a treaty to which the Socialist Republic of Viet Nam was a part y, the provision(s) of the treaty were applied.  
In addition, the promulgation of legal normative documents would not create any obstacles to the 
implementation of treaties to which the Socialis t Republic of Viet Nam was a party and which 
contained provisions on the same subject matte rs.  The National Assembly would make the 
determination, upon ratification of the Protocol of Accession, as to whether such differences existed 
between the Protocol and a legal normative document in the context of ratification of Viet Nam's 
Protocol of Accession.  If the National Assembly were  to conclude that such differences existed, it 
would determine at that time the precise manner in which the relevant treaty commitment(s) would 
prevail over the legal normative document, namely, th rough either direct a pplication of the treaty 
(or portions thereof) or amendment of the domestic m easure at issue.  The Working Party took note of 
these commitments (paragraph 119). 
The representative of Viet Nam further confirmed th at Viet Nam would revise its relevant laws and 
regulations so that its relevant  domestic laws and regulations would be consistent with the 
requirements of the WTO Agreement on procedures fo r judicial review of administrative actions, 
including but not limited to Article X:3(b) of the GATT 1994.  He further stated that the tribunals 
responsible for such reviews woul d be impartial and independent of the agency entrusted with 
administrative enforcement, and would not have any s ubstantial interest in the outcome of the matter.  
The Working Party took note of these commitments (paragraph 135). WT/ACC/10/Rev.4/Add.1 
Page 26  
 
 Tonga
 
The representative of Tonga confirmed that from th e date of its accession, Tonga would establish or 
designate tribunals or procedures for the prompt re view of all administrative actions relating to the 
implementation of laws, regulati ons, judicial decisions and administrative rulings of general 
application referred to in Article X:I of the GATT 1994 and Article VI of the GATS.  The tribunals or 
procedures would also include actions relating to the implementation of national treatment, 
conformity assessment, the regulation, control, s upply or promotion of a service, including the grant 
or denial of a licence to provide a service and othe r matters.  The tribunals or procedures responsible 
for such reviews would be impart ial and independent of the agency  entrusted with administrative 
enforcement and shall not have any substantial interest in the outcome of the matter.  The review 
procedure would include the opportunity for appeal, without penalty, by individuals and enterprises 
affected by any administrative action subject to review.  If the initial right of appeal was to an administrative body, there should be the opportunity to choose to appeal the decision to a judicial 
body.  Notice of the decision on appeal should be given to the appellant and the reasons for such a 
decision provided in writing.  The Working Part y took note of these commitments (paragraph 43). 
Ukraine
 
The representative of Ukraine confirmed that from the date of accession Ukraine's laws would provide 
for the right to appeal administrative rulings on ma tters subject to WTO provisions to an independent 
tribunal in conformity with WTO obligations incl uding, but not limited to, Article X:3(b) of the 
GATT 1994.  The Working Party took note of this commitment (paragraph 92). 
Cape Verde   
The representative of Cape Verde confirmed that the current Constitution, Laws and regulations 
provide the necessary institutional base for the prompt  administrative and judicial review of the 
Government's actions.  He further confirmed that  from the date of accession Cape Verde's laws would 
provide for the right to appeal administrative rulings on matters subject to WTO provisions to the courts or other independent tri bunal in conformity with WTO obligations, including those set out in 
Article X of the GATT 1994, Article 23 of the Ag reement on Subsidies and Countervailing Measures, 
Article 11 of the Agreement on Implementation of  Article VII of the GATT 1994, Article 62 of 
the Agreement on Trade-Related Aspects of Intellectual Property Rights and Article VI of GATS.  The tribunals or procedures would also include ac tions relating to the implementation of national 
treatment, conformity assessment, the regulation, control, supply or promotion of a service, including the grant or denial of a licence to provide a service and other matters.  The tribunals or procedures 
responsible for such reviews would be impartial and independent of the agency entrusted with 
administrative enforcement and shall not have any subs tantial interest in the outcome of the matter.  
The review procedure would include the opportunity for appeal, without penalty, by individuals or 
enterprises affected by any administrative action subj ect to review.  Notice of the decision on appeal 
would be given to the appellant and the reasons for such a decision would be provided in writing.  
The Working Party took note of these commitments (paragraph 66).  
- Structure and Powers of the Government 
  
China
 
The representative of China confirmed that administ rative regulations, depart mental rules and other 
central government measures would be promulgated in a timely manner so that China's commitments 
would be fully implemented within the relevant time  frames.  If administrative regulations, departmental 
rules or other measures were not in place within such time frames, authorities would still honour China's  WT/ACC/10/Rev.4/Add.1 
 Page 27 
 
 
 obligations under the WTO Agreement and Draft Pr otocol.  The representative of China further 
confirmed that the central govern ment would undertake in a timely  manner to revise or annul 
administrative regulations or depart mental rules if they were inconsis tent with China's obligations under 
the WTO Agreement and Draft Protocol.  The Working Party took note of these commitments 
(paragraph 68). 
- Authority of Sub-Central Governments  
- Uniform administration of the Trade Regime  
Kyrgyz Republic  
The representative of the Kyrgyz Republic confir med that central authorities would be solely 
responsible for establishing forei gn trade policy and that the Centra l Government would implement the 
provisions of the WTO relevant to sub-central governments, in cluding Article XXIV:12 of the 
GATT 1994, the corresponding WTO Understanding a nd Article I:3(a)of the GATS.  He further 
confirmed that, from the date of accession, the Cent ral Government would elimin ate or nullify measures 
taken by sub-central authorities in the Kyrgyz Republi c that were in conflict with the WTO Agreement 
when those measures were brought to  its attention.  The Working Pa rty took note of these commitments 
(paragraph 28). 
Latvia  
The representative of Latvia confirmed that sub- central administrative authorities, e.g. local 
administrative bodies, have no jurisdiction or author ity to establish regulatio ns or taxes on goods and 
services in Latvia independent of the central aut horities and that applicati on of these measures are 
exclusively the responsibilities of the executive and legislative branches of the central government.  
Central authorities will eliminate or nullify measures taken by sub-central author ities in Latvia that are 
inconsistent with WTO provisions from the date of accession.  The Working Party took note of this 
commitment (paragraph 30). 
Estonia  
The representative of Estonia stated that if Estonian laws or other ac ts should be found to contradict 
international treaties ratified by the Riigikogu (Parliament), the provisi ons of the international treaty 
would apply.  The WTO Agreement would have the status  of an international treaty.  The representative 
of Estonia confirmed that sub-centr al entities had no autonomous aut hority over issues of subsidies, 
taxation, trade policy or any other measures cove red by WTO provisions.  He confirmed that the 
provisions of the WTO Agreement, including Estoni a's Protocol, shall be applied uniformly throughout 
its customs territory and other territories under its co ntrol, including in regions engaging in border trade 
or frontier traffic, special economi c zones, and other areas where special regimes for tariffs, taxes and 
regulations are established.  He added that when a pprised of a situation wher e WTO provisions were not 
being applied or were applied in a non-uniform manner, central authorities would act to enforce 
WTO provisions without requiring aff ected parties to petition through the courts.  The Working Party 
took note of these commitments (paragraph 30). 
Jordan  
The representative of Jordan stated that if Jordania n laws or other acts should be found to contradict 
international treaties or Agreements, the provisions of the international treaty or Agreement, such as the 
WTO, would apply.  The representative of Jordan c onfirmed that sub-central entities had no autonomous 
authority over issues of subsid ies, taxation, trade policy or any other measures covered by 
WTO provisions.  He confirmed th at the provisions of the WTO Ag reement, including Jordan's WT/ACC/10/Rev.4/Add.1 
Page 28  
 
 Protocol, shall be applied uniformly throughout its cu stoms territory and other territories under Jordan's 
control, including in regions engaging in border trad e or frontier traffic, special economic zones, and 
other areas where special regimes for tariffs, taxes an d regulations are establishe d.  He added that when 
apprised of a situation where WTO provisions were not being applied or were applied in a non-uniform 
manner, central authorities would act to enforce WTO provisions wit hout requiring affect ed parties to 
petition through the courts.  The Working Part y took note of these comm itments.(paragraph 43). 
Georgia
 
The representative of Georgia confirmed that Georgia would apply the WTO provisions, including 
Georgia's Protocol of Accession, uniformly throughout the entire cust oms territory controlled by the 
Georgian Central Government, including in regions en gaging in border trade or frontier traffic, special 
economic zones, and other areas where special regimes fo r tariffs, taxes and regula tions are established.  
He further confirmed that, upon access ion to the WTO, Georgian Centra l Authorities would ensure that 
the laws, regulations and other meas ures of government entities at th e sub-national level would conform 
to the obligations undertaken in Georgia's Protocol of Accession an d the WTO Agreement, and would 
enforce them at the sub-national level in all areas c ontrolled by the Central Gove rnment.  He added that 
when apprised of a situation wher e WTO provisions were not being applied or were applied in a non-
uniform manner, central authorities  would act to enforce WTO provisions without requiring affected 
parties to petition through the courts.  The Working Party took note of these commitments 
(paragraph 40). 
Albania  
The representative of Albania confirmed that su b-central entities had no autonomous authority over 
issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions.  
She confirmed that the provisions of the WTO Agr eement, including the Albanian Protocol, would be 
applied uniformly throughout the customs territory of Albania and other territor ies under its control, 
including regions engaging in border trade or frontie r traffic, special economi c zones, and other areas 
where special regimes for tariffs, taxes and regulations were established.  She also stated that the central 
authorities would eliminate or nulli fy measures taken by sub-central authorities in Albania that were 
inconsistent with WTO provisions from the date of acce ssion.  She further stated that if the Government 
of Albania was informed of a specific situation wh ere WTO provisions were not  being applied or where 
applied in a non-uniform manner, central authoriti es would act to enforce WTO provisions without 
requiring affected parties to petition through the courts.  The Working Party took note of these 
commitments (paragraph 38). 
Croatia  
The representative of Croatia confirmed that sub-central administrative authorities and entities, e.g. local 
administrative bodies, have no jurisdic tion or authority to esta blish regulations over issues of subsidies, 
taxation, trade policy or any other measures covered by WTO provisions  in Croatia independent of the 
central authorities and that application of these m easures are exclusively the responsibilities of the 
executive and legislative branches of the central gov ernment.  He confirmed th at the provisions of the 
WTO Agreement, including Croatia's Protocol, sha ll be applied uniformly throughout its territory, 
including in regions engaging in border trade or front ier traffic, special economic zones, and other areas 
where special regimes for tariffs, ta xes and regulations are established.  He added that when apprised of 
a situation where WTO provisions were not being ap plied or were applied in a non-uniform manner, 
central authorities would act to enforce WTO provisi ons without requiring affect ed parties to petition 
through the courts, and will eliminate or nullify measures taken by sub-ce ntral authorities in Croatia that 
are inconsistent with WTO provisions from the date of accession.  The Working Party took note of these 
commitments (paragraph 41).  WT/ACC/10/Rev.4/Add.1 
 Page 29 
 
 
 Lithuania  
The representative of Lithuania confirmed that s ub-central entities had no au tonomous authority over 
issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions.  
He confirmed that the provisions of the WTO Agr eement, including Lithuania's Protocol, shall be 
applied uniformly throughout its customs territory a nd other territories under it s control, including in 
regions engaging in border trade or frontier traffi c, special economic zones, and other areas where 
special regimes for tariffs, taxes and regulations are established.  He added that when apprized of a 
situation where WTO provisions were not being a pplied or were applied in a non-uniform manner, 
central authorities would act to enforce WTO provisi ons without requiring affect ed parties to petition 
through the courts.  The Working Party took note of these commitments (paragraph 29). 
Moldova  
The representative of Moldova confirmed that all fi scal, financial and budgetary activities performed 
by local governments would be in compliance with  Article III of the GATT 1994.  The representative 
of Moldova confirmed that sub-central entities had no autonomous authority over issues of subsidies, 
taxation, trade policy or any other measures cove red by WTO provisions.  He confirmed that the 
provisions of the WTO Agreement, including Mo ldova's Protocol, would be applied uniformly 
throughout its customs territory and other territories under its control, including in regions engaging in 
border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established.  He added that when apprised of a situation where 
WTO provisions were not being applied or were a pplied in a non-uniform manner, central authorities 
would act to enforce WTO provisions without requiri ng affected parties to petition through the courts. 
The Working Party took note of these commitments (paragraph 48).  
China
 
The representative of China stated that sub-nati onal governments had no autonomous authority over 
issues of trade policy to the extent that they were related to the WTO Agreement and the Draft 
Protocol.  The representative of China confirmed that China would in a timely manner annul local 
regulations, government rules and other local m easures that were inconsistent with China's 
obligations.  The representative of China further c onfirmed that the central government would ensure 
that China's laws, regulations and other measur es, including those of local governments at the 
sub-national level, conformed to China's obligations  undertaken in the WTO Agreement and the Draft 
Protocol.  The Working Party took note of these commitments (paragraph 70). 
The representative of China confirmed that the provi sions of the WTO Agreement, including the Draft 
Protocol, would be applied unifo rmly throughout its customs territory, including in SEZs and other 
areas where special regimes for tariffs, taxes and re gulations were established and at all levels of 
government.  The Working Party took note of this commitment (paragraph 73). 
The representative of China further confirme d that the mechanism established pursuant to 
Section 2(A) of the Draft Protocol would be  operative upon accession.  All individuals and entities 
could bring to the attention of central governme nt authorities cases of non-uniform application of 
China's trade regime, including its commitments u nder the WTO Agreement and the Draft Protocol.  
Such cases would be referred promptly to the r esponsible government agency, and when non-uniform 
application was established, the authorities would act promptly to address the situation utilizing the 
remedies available under China's laws, taking into co nsideration China's international obligations and 
the need to provide a meaningful remedy.  The individual or entity notifying China's authorities would 
be informed promptly in writing of any decision and action taken.  The Working Party took note of 
these commitments (paragraph 75). WT/ACC/10/Rev.4/Add.1 
Page 30  
 
 Saudi Arabia
 
The representative of Saudi Arabia confirmed that  the provisions of the WTO Agreement, including 
Saudi Arabia's Protocol, would be applied uniform ly throughout Saudi Arabia's customs territory and 
other territories under Saudi Arabia's control, includi ng in regions engaging in border trade or frontier 
traffic, special economic zones, and other ar eas where special regimes for tariffs, taxes and 
regulations were established.  He added that when  apprised by a WTO Member of a situation where 
WTO provisions were not properly applied, e.g., were applied in a non-uniform manner, central 
authorities would act to correct the situation and enforce the WTO provisions without requiring formal legal proceedings.  The Working Party took note of these commitments (paragraph 88). 
Tonga
 
The representative of Tonga confirmed that sub- central entities had no autonomous authority over 
measures covered by WTO provisions.  He confirmed that the provisions of the WTO Agreement, including Tonga's Protocol, would be applied uniformly throughout its customs territory and other 
territories under Tonga's control, any special econom ic zones, and other areas where special regimes 
for tariffs, taxes and regulations are established.  He  added that when apprised of a situation where 
WTO provisions were not being applied or were a pplied in a non-uniform manner, central authorities 
would act to enforce WTO provisions without requiri ng affected parties to petition through the courts.  
The Working Party took note of these commitments (paragraph 48). 
Viet Nam
 
The representative of Viet Nam confirmed that the provisions of the WTO Agreement would be 
applied uniformly throughout the customs territory of Viet Nam, including in regions engaging in 
frontier traffic, special economic zones and other areas where special regimes for tariffs, taxes and 
regulations were established, and that the Gove rnment of Viet Nam would ensure that laws, 
regulations and other measures, including those of  local governments at the sub-national level, 
conformed to Viet Nam's obligations under the WTO Agreement.  He added that, when informed of a 
situation where WTO provisions were not being a pplied or were being applied in a non-uniform 
manner, national authorities would investigate such cl aims and, if the charges were found to be valid, 
would act to enforce WTO provisions without requi ring the affected parties to petition through the 
courts.  The Working Party took note of these commitments (paragraph 134). 
Ukraine  
The representative of Ukraine confirmed that s ub-central entities had no autonomous authority over 
issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions.  
He confirmed that the provisions of the WTO Agreement, including Ukraine's Protocol of Accession, 
would be applied uniformly throughout its customs territory and other territories under its control, 
including in regions engaging in border trade or fr ontier traffic, special economic zones, and other 
areas where special regimes for tariffs, taxes and re gulations are established.  He added that when 
apprized of a situation where WTO provisions we re not being applied or  were applied in a non-
uniform manner, central authorities would act to enforce WTO provisions without requiring affected 
parties to petition through the courts.  The Working Party took note of these commitments (paragraph 84). 
Cape Verde
 
The representative of Cape Verde confirmed that Cape Verde would, upon accession, apply 
WTO provisions and Cape Verde's Protocol of Accession uniformly throughout the entire customs 
territory, including in special economic zones, and other areas where special regimes for tariffs, taxes  WT/ACC/10/Rev.4/Add.1 
 Page 31 
 
 
 and regulations were esta blished.  He added that when apprai sed or alerted of a situation where 
WTO provisions were not being applied or were a pplied in a non-uniform manner, central authorities 
would act to enforce WTO provisions without requiring affected parties to petition through the courts.  
The Working Party took note of these commitments (paragraph 60). 
- POLICIES AFFECTING TRADE IN GOODS  
- Reference to Annexed Schedule to GATT 1994 Containing Import Concessions, Export 
Concessions and Agriculture Commitments  
Panama  
The representative of Panama stated that Panama would bind all duties and charges, other than the 
ordinary customs duties, listed in its goods sc hedule annexed to its Protocol of Accession under 
Article II.1(b) of the GATT 1994, at zero on al l products.  The Working Party took note of this 
commitment (paragraph 16). 
- Trading Rights  
Kyrgyz Republic  
The representative of the Kyrgyz Republic conf irmed that from the date of accession, the 
Kyrgyz Republic would ensure that all of its laws a nd regulations relating to the right to trade in goods, 
and all fees, charges or taxes levied on such rights would be in full conformity with its 
WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regul ations in full conformity with th ese obligations.  The Working Party 
took note of these commitments (paragraph 30). 
Latvia
 
The representative of Latvia confirmed that from the da te of accession Latvia would ensure that its laws 
and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights 
would be in full conformity with its WTO obligations , including Articles VIII:1(a ), XI:1 and III:2 and 4 
of the GATT 1994 and that it would also implement su ch laws and regulations in full conformity with 
these obligations.  The Working Party took note of this commitment (paragraph 40). 
Estonia  
The representative of Estonia confirmed that from the date of accession Estonia would ensure that its 
laws and regulations relating to the right to trade in  goods and all fees, charges or taxes levied on such 
rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implem ent such laws and regula tions in full conformity 
with these obligations.  The Working Party took note of this commitment (paragraph 41). 
Jordan
 
The representative of Jordan confirmed that from th e date of accession Jordan would ensure that its 
laws, regulations and requi rements relating to the right to import  and export and all fees, charges or 
taxes levied on such rights would be in full conformity with its WTO obligations, including 
Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws 
and regulations in full conformity with these ob ligations.  The Working Party took note of this 
commitment (paragraph 53). WT/ACC/10/Rev.4/Add.1 
Page 32  
 
 Georgia
 
The representative of Georgia confirmed that  from the date of accession Georgia would ensure  that  all 
its laws and regulations relating to the right to trade in goods, and all fees, charges or taxes levied on 
such rights would be in full confor mity with its WTO  obligations, incl uding Articles VIII:1(a), XI:1 and  
III:2 and 4 of the GATT 1994 and that it would also  implement such laws and regulations in full 
conformity with these ob ligations.  The Working Party took not e of this commitment (paragraph 44). 
Albania  
The representative of Albania confirmed that from the date of accession Albania would ensure that its 
laws and regulations relating to tr ade in goods and all fees, charges or  taxes levied on such rights would 
be in full conformity with its WTO obligations, in cluding Articles VIII:1XI:1  and III:2 and 4 of the 
GATT 1994 and that it would also implement such laws and regulations in full conformity with these 
obligations.  The Working Party took note of this commitment (paragraph 46). 
Oman  
The representative of Oman confirmed that from the da te of accession Oman would maintain the right of 
foreign and domestic firms and individuals, as desc ribed in paragraph [37], to import and export on a 
non-discriminatory basis and would ensure that its la ws and regulations  relating to the right to import 
and export goods and all fees, charges or taxes levied  on such rights would be in full conformity with its 
WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws, regulatio ns and requirements in full conf ormity with these obligations.  
The Working Party took note of th ese commitments (paragraph 40). 
Croatia
 
The representative of Croatia confirmed that from the date of accession Croatia would ensure that its 
laws and regulations relating to the right to trade in  goods and all fees, charges or taxes levied on such 
rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implem ent such laws and regula tions in full conformity 
with these obligations.  The Working Party took note of this commitment (paragraph 47). 
Lithuania
 
The representative of Lithuania confirmed that Lithua nia would ensure that its laws and regulations 
relating to the right to trade in goods and all fees, charges or taxes levied on such rights were in full 
conformity with its WTO obligations, including Articles VIII:1(a), XI:1, and III:2 and 4 of the 
GATT 1994 and that it would also implement such laws  and regulations in full conformity with these 
obligations.  The Working Party took no te of this commitment (paragraph 42). 
Moldova  
The representative of Moldova stated that the 2000 and 2001 Budget Laws  of the Republic of 
Moldova had brought all internal taxes and other in ternal charges, in particular those applied in 
relation to the licensing of the activity of storage or wholesale of imported alcoholic beverages, into 
conformity with the requirements of the WTO Agre ement.  He confirmed that from  the date of 
accession Moldova would ensure that its laws and regul ations relating to the right to trade in goods 
and all fees, charges or taxes levied on such rights would be in full conformity with its 
WTO obligations, including Articles VIII:I(a), XI:I and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations.   WT/ACC/10/Rev.4/Add.1 
 Page 33 
 
 
 He confirmed in particular that activity licensing requirements would not abridge the right to import 
and export.  The Working Party took no te of these commitments (paragraph 54). 
China  
The representative of China confirmed that during the three years of transition, China would 
progressively liberalize the scope and availability of trading rights.  
(a) The representative of China confirmed that, upon accession, China would eliminate for both 
Chinese and foreign-invested enterprises any e xport performance, trade balancing, foreign 
exchange balancing and prior experience requireme nts, such as in importing and exporting, as 
criteria for obtaining or maintaining the right to import and export.   
(b) With respect to wholly Chin ese-invested enterprises, the repr esentative of China stated that 
although foreign-invested enterprises obtained limited trading rights based on their approved 
scope of business, wholly Chinese-invested ente rprises were now required to apply for such 
rights and the relevant authorities applied a thres hold in approving such applications.  In order 
to accelerate this approval process and increase the availability of trading rights, the 
representative of China confirmed that China would reduce the minimum registered capital 
requirement (which applied only to wholly Ch inese-invested enterprises) to obtain trading 
rights to RMB 5,000,000 for year one, RMB 3,000,000 for year two, RMB 1,000,000 for year three and would eliminate the examination and approval system at the end of the phase-in period for trading rights.  
(c) The representative of China also confirmed that during the phase-in period, China would 
progressively liberalize the scope and availab ility of trading rights for foreign-invested 
enterprises.  Such enterprises would be grante d new or additional trading rights based on the 
following schedule.  Beginning one year after accession, joint-venture enterprises with minority share foreign-investment would be gr anted full rights to trade and beginning two 
years after accession majority share foreign-invested joint-ventures would be granted full rights to trade.  
(d) The representative of China also confirmed that within three years after accession, all 
enterprises in China would be granted the right to  trade.  Foreign-invested enterprises would 
not be required to establish in a particular form  or as a separate entity to engage in importing 
and exporting nor would new business license encompassing distribution be required to 
engage in importing and exporting. 
The Working Party took note of these commitments (paragraph 83). 
(a) The representative of China reconfirmed that China would eliminate its system of 
examination and approval of trading rights within three years after accession.  At that time, China would permit all enterpri ses in China and foreign enterp rises and individuals, including 
sole proprietorships of other WTO Members, to export and import all goods (except for the 
share of products listed in Annex 2A to th e Draft Protocol reserv ed for importation and 
exportation by state trading enterprises) throug hout the customs territory of China.  Such 
right, however, did not permit importers to di stribute goods within China.  Providing 
distribution services would be done in accord ance with China's Schedule of Specific 
Commitments under the GATS. 
(b) With respect to the grant of trading rights to foreign enterprises and individuals, including 
sole proprietorships of other WTO Members, th e representative of China confirmed that such 
rights would be granted in a non-discriminator y and non-discretionary way.  He further 
confirmed that any requirements for obtaining tr ading rights would be for customs and fiscal 
purposes only and would not constitute a barrier to trade.  The representative of China 
emphasized that foreign enterprises and individuals  with trading rights had to comply with all 
WTO-consistent requirements re lated to importing and exporting, such as those concerning WT/ACC/10/Rev.4/Add.1 
Page 34  
 
 import licensing, TBT and SPS, but confirmed th at requirements relating to minimum capital 
and prior experience would not apply. 
The Working Party took note of these commitments (paragraph 84). 
Members of the Working Party noted China's commitment that it would phase out the limitation on 
the grant of trading rights for goods specified in Annex 2B of its Draft Protocol within three years 
after accession.  In responding to questions rais ed by some members of the Working Party, the 
representative of China confirmed that China would pr ogressively liberalize the right to trade in such 
goods by increasing the number of designated entities pe rmitted to import goods in each of the three 
years of the transition period specified in Annex 2B .  The representative of China added that China 
would eliminate import and export volume as a cr iterion for obtaining the right to trade these 
products, reduce minimum capitalizati on requirements and extend the right to register as designated 
importing and exporting enterprises to enterprises that  used such goods in the production of finished 
goods and enterprises that distributed such goods in Ch ina.  At the end of three years, all enterprises 
in China and all foreign enterprises and individuals  would be permitted to import and export such 
goods throughout the customs territory of China.  During the transition period, none of the criteria 
applicable under the designated trading regime w ould constitute a quantitative restriction on imports 
or exports.  The Working Party took note of these commitments (paragraph 86). 
Chinese Taipei
 
The representative of Chinese Taipei stated that any enterprise including sole proprietorships,  
interested in importing and/or exporting and ha ving included in its profit-seeking enterprise 
registration certificate export/import or buying/se lling as a business item, would be permitted to 
register as an importer/exporter.  Registration as a profit-seeking enterprise required maintenance of 
an address in Chinese Taipei, but did not impose mini mum investment or similar requirements.  The 
registration system to become an importer/expor ter would conform to WTO rules, including the 
automatic licensing provisions of the Agreement on Import Licensing Procedures, and would not 
restrain trade.  The Working Party took  note of these commitments (paragraph 19). 
- Advertising and trade in alcohol and tobacco products  
The representative of Chinese Taipei confirme d that from the date of accession Chinese 
Taipei would not use advertising rules to discr iminate against imported tobacco and alcohol 
products.  The one-year limitation on advertising of alcoholic be verages would be eliminated 
upon accession.  He also stated that, upon accessi on, Chinese Taipei would permit advertising 
for alcoholic beverages in all media, subject to  regulation in relation to the content and timing 
of advertising.  He further confirmed that the advertising rules for tobacco and alcohol 
products and implementati on of those rules would be consis tent with WTO requirements from 
the date of accession.  The Working Party to ok note of these commitments (paragraph 21). 
Concerning the right to sell and trade in tobacco  and alcoholic beverages, the representative of 
Chinese Taipei stated that, upon accession, enterprises engaged in the distribution and/or trade of imported alcohol and tobacco products w ould not be required to provide information 
beyond that requested of firms engaged in the distribution and/or trade of like domestic products in Chinese Taipei concerning their bus iness plans or corporate structures and that 
such information would be requested on the same timetable as applied to the latter firms.  He 
also stated that taxes and other charges of whatever character, including licensing and other 
administrative fees, related to trade and distri bution of imported alcohol and tobacco products 
would not be applied in excess of those applie d to firms dealing with like domestic products.  
The Working Party took note of these commitments (paragraph 22).  WT/ACC/10/Rev.4/Add.1 
 Page 35 
 
 
 Armenia  
The representative of Armenia confirmed that the former State monopoly in foreign trade in Armenia 
had been abolished and that no restrictions on th e right of foreign and domestic individuals and 
enterprises to import and export goods and services with in the Republic of Armenia existed, except as 
provided for in WTO Agreements; that individuals a nd firms were not restricted in their ability to 
import or export based on their registered scope of business; and that the criteria for registration of 
companies in Armenia were generally applicable an d published officially and generally available to 
traders for their review.  He further confirmed that from the date of accession, Armenia would ensure that all of its laws and regulations relating to tr ade in goods and all fees, charges or taxes levied on 
such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 
and III:2 and 4 of the GATT 1994 and that it would al so implement such laws and regulations in full 
conformity with these obligations.  The Working Party took note of these commitments (paragraph 47). 
FYROM
 
The representative of FYROM confirmed that from the date of accession FYROM would ensure that 
its laws and regulations relating to the right to trad e in goods and all fees, charges or taxes levied on 
such rights would conform fully with FYROM's WT O obligations, including Articles VIII:1(a), XI:1, 
and III:2 and 4 of the GATT 1994, Article III of th e General Agreement on Trade in Services, and 
Article 63 of the Agreement on Trade-Related Asp ects of Intellectual Property Rights and that 
FYROM would implement such laws and regulations in full conformity with these obligations.  The 
Working Party took note of th is commitment (paragraph 65). 
Cambodia  
The representative of Cambodia confirmed that it was not the intent of his Government that the 
current requirements for importa tion of pharmaceuticals or of veterinary medicines should 
discriminate against imports.  In this regard, he further confirmed that no later than 1 June 2005, 
Cambodia would amend its legislation, e.g., th e Law on Drug Management and Prakas No. 82 of 
31 March 1999 on "Procedures for Exports and Imports of Pharmaceuticals", so as not to abridge the 
right to import and to export, and that any register ed entity could be the importer or exporter of 
record.  He confirmed that from that date, Cambod ia would ensure that its laws and regulations 
relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in 
full conformity with its WTO obligations, including  Articles VIII:I(a), XI:I and III:2 and 4 of the 
GATT 1994 and that it would also implement such laws  and regulations in full conformity with these 
obligations.  He confirmed in particular that this  was recognized as without prejudice to requirements 
that might be placed on distributors of domestic an d imported products to preserve plant, animal or 
human health, life, or safety.  The Working Pa rty took note of these commitments (paragraph 50). 
Nepal  
The representative of Nepal said that Nepal confirme d that from the date of accession, its laws and 
regulations relating to exportation and importation of goods and all fees, charges and taxes levied 
thereof, including registration requirements wo uld be applied in full conformity with 
WTO obligations, including Articles I, VIII:1(a) , XI:1 and III of the GATT 1994 and that Nepal 
would implement such laws and regulations in fu ll conformity with these obligations.  The Working 
Party took note of these commitments (paragraph 36). WT/ACC/10/Rev.4/Add.1 
Page 36  
 
 Saudi Arabia
 
The representative of Saudi Arabia confirmed that, without prejudice to the limitations on distribution 
in its schedule on market access for services, from the date of accession Saudi Arabia would ensure 
that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied 
on such rights would be in full conformity with  its WTO obligations, including Articles VIII:1(a), 
XI:1 and III:2 and 4 of the GATT 1994 and its commitments in its Schedule on Specific 
Commitments in Services.  In particular, he confirmed that from the date of accession foreign firms and individuals with no commercial presence in Saud i Arabia, which were importers of record, would 
be able to register to engage solely in importa tion without limitation on equity or requirement to 
invest in Saudi Arabia and could obtain any necessary import licenses.  He further confirmed that, to 
fulfil this commitment, Saudi Arabia would, as ne cessary, review and amend its laws, including the 
Law on Import Licensing Procedures and would implement such laws and regulations in full conformity with these obligations.  The Working Pa rty took note of this commitment (paragraph 103). 
Viet Nam
 
He noted that the right to import required no minimu m investment in Viet Na m other than registration 
(mainly for administrative purposes) of the individual or firm seeking to be the importer of record.  
He confirmed, in addition, that Viet Nam's comm itments on trading rights would be applied to all 
WTO Members on an MFN basis.  He  further expressed his understanding that the granting of trading 
rights would not affect the rights of the Government of Viet Nam to adopt or enforce WTO-consistent 
requirements for customs and fiscal purposes; or to a dopt or enforce regulations that were consistent 
with relevant provisions of the WTO Agreement and with Viet Nam's WTO commitments, such as 
those relating to import licensing, State-trading,  technical barriers to trade or sanitary and 
phytosanitary measures.  Decrees on the right to im port and export guiding the implementation of the 
amended Commercial Law were being drafted.  Th ese Decrees would be applied in a transparent, 
uniform and non-discriminatory manner, in compliance with WTO rules and Viet Nam's commitments on trading rights.  The Working Part y took note of these commitments (paragraph 139). 
The representative from Viet Nam confirmed that Viet Nam would ensure that its laws and 
regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights 
would be in conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of 
the GATT 1994 and its commitments in its Schedule on Specific Commitments in Services.  In particular, he confirmed that, from the date  of accession, all foreign firms and individuals 
(including foreign-invested firms) would be able to  engage in importation and exportation of products 
other than as set out in Tables 8(a)-(c), as impor ters or exporters of record, subject only to the 
obligation to register such activity with the rele vant Vietnamese authorities.  There would be no 
requirement for foreign firms and individuals without physical presence in Viet Nam to invest in Viet Nam.  In addition, without prejudice to Viet Na m's Schedule of Specific Commitments in Services, 
importers of record would be permitted to se ll or otherwise provide the imported product to 
individuals and firms in Viet Nam that have the right to distribute such product in Viet Nam.  
The representative of Viet Nam noted that compliance with its trading rights obligations would not, in any case, automatically grant importers the right to distribute goods in Viet Nam.  He further observed 
that, under Vietnamese law, Viet Nam's Protocol of Accession would serve as the legal basis for the Government to issue a decree codifying the trading rights of individuals and firms without physical 
presence in Viet Nam; accordingly, he confirmed th at this decree would be issued promptly upon 
Viet Nam's ratification of the Protocol of Accession, and in any event, before the 30th day following 
such ratification.  These rights would also accrue wi th respect to importation and exportation of other 
products in accordance with the timetable in Tables 8(a) and 8(b).  The Working Party took note of 
these commitments (paragraph 146).  WT/ACC/10/Rev.4/Add.1 
 Page 37 
 
 
 The representative of Viet Nam confirmed that, with out prejudice to Viet Nam's Schedule of Specific 
Commitments in Services, any foreign firm or indivi dual (including foreign-invested firms) registered 
to engage in import activities would be free to select a distributor or distributors of their choice provided that such distributor or distributors had th e right to distribute the respective product(s) in the 
customs territory of Viet Nam.  Viet Nam would not apply any restrictions on the choice of the 
distributor or distributors, including in relation to the type of enterprise or nationality of the 
distributor.  The representative of Viet Nam noted th at compliance with its trading rights obligations 
would not, in any case, automatically grant importers  the right to distribute goods in Viet Nam.  
The Working Party took note of this commitment (paragraph 147). 
Tonga
 
The representative of Tonga confirmed that from the date of accession, Tonga would ensure that its 
laws and regulations relating to the right to trad e in goods and all fees, charges and taxes levied on 
such rights would be in full conformity with its  WTO obligations, including Articles VIII:1(a), XI:1 
and III:2 and 4 of the GATT 1994 and that it would implement such laws and regulations in full 
conformity with these obligations.  The Working Pa rty took note of this commitment (paragraph 52). 
Ukraine  
The representative of Ukraine confirmed that from the date of accession Ukraine would ensure that its 
laws and regulations relating to the right to im port and to export goods and the implementation of 
such laws and regulations, as well as all fees, charge s or taxes levied in connection with importation 
or exportation, including those listed in Table 11 and paragraph 110, would be in full conformity with 
WTO obligations, including Articles VIII:1(a), XI:1, and III:2 and III:4 of the GATT 1994.  
He confirmed, in particular, that individuals and firms, regardless of national origin, would be able to 
import and export products as impor ters or exporters of record, w ith no requirement of physical 
presence or investment in Ukraine.  He further conf irmed that, other than with respect to those goods 
set out in Table 10(a), the sole condition to serving  as importer or exporter of record would be to 
register with the relevant Ukrainian authority as described in paragraph 93.  The Working Party took 
note of these commitments (paragraph 115). 
The representative of Ukraine confirmed that, u pon WTO accession, registration fees for medicines, 
pesticides and agricultural chemicals, as well as license fees to import and export alcoholic beverages and tobacco products, would meet the requirements of Article VIII:1(a) of the GATT 1994 and would 
accordingly be brought to the level of the cost of services provided.  He also confirmed that upon 
accession, the licensing fees for importation and export ation of alcohol bevera ges and tobacco would 
be brought to the level of UAH 780, which was co mmensurate to the cost of services rendered.  
The amount of the fee may be adjusted in the future  to correspond to the potential changes in costs of 
services rendered, but it would remain commensurate to the cost of services rendered.  The Working 
Party took note of these commitments (paragraph 116). 
-  Alcoholic spirits, alcoholic beverages and tobacco products
 
The representative of Ukraine confirmed that, by  the date of accession the licensing fees for the 
importation and exportation of alcohol beverages and toba cco would be brought into 
compliance with Article VIII of the GATT 1994.  He further confirmed that such fees, as well as any other charges or requirements, would be  applied only in accordance with Ukraine's 
obligations under the WTO Agreement, incl uding Articles III and VIII of the GATT 1994.  
The Working Party took note of these commitments (paragraph 106). 
Also see "Quantitative import restrictions, includi ng prohibitions, quotas a nd licensing systems" 
below. WT/ACC/10/Rev.4/Add.1 
Page 38  
 
 Cape Verde
 
The representative of Cape Verde confirmed that fro m the date of accession, Cape Verde would grant 
any natural or legal person, regardless of physical presence or investment in Cape Verde, the right to 
be the importer of record of any product allowed to  be imported into Cape Verde, at any level of 
distribution, and that its laws and regulations re lating to the right to trade in goods and all fees, 
charges or taxes levied on such rights would c onform fully with its WTO obligations, including 
Articles VIII:1(a), XI:1, and III:2 and 4 of the GAT T 1994, Article III of the General Agreement on 
Trade in Services, and Article 63 of the Agreemen t on Trade-Related Aspects of Intellectual Property 
Rights.  He also confirmed that full rights to import and to export would be granted in a 
non-discriminatory and non-discretionary manner from  the date of accession, and any requirements 
for commercial registration or application for trading rights would be for customs and fiscal purposes 
only, would not require investment in Cape Verde no r confer the right to distribute there, and would 
not constitute a barrier to trade.  The Working Party took note of these commitments (paragraph 79). 
- IMPORT REGULATIONS  
- Import regime  
Saudi Arabia  
In response to a specific question, the representative of Saudi Arabia confirmed that the application of 
secondary and tertiary boycotts ha d been terminated in practice an d in law by the Saudi Council of 
Ministers Decision No. 5 of 13 June 1995.  Th e Working Party took note of this commitment 
(paragraph 104). 
- Customs Code  
Lithuania  
The representative of Lithuania confirmed that Lithua nia's customs regulations wo uld be fully consistent 
with WTO provisions from the date of accession a nd that Lithuania's impl ementing regulations and 
other legal requirements for implem entation would be in place by that date.  The Working Party took 
note of this commitment (paragraph 45).  
- Ordinary customs duties 
Mongolia  
The representative of Mongolia stated that Mongo lia would bind import duties and charges other than 
the tariffs listed in the Schedules of Concessions at zero in accordance with the requirements of the WTO.  Any other fees and charges for services render ed would be limited to the cost of those services 
and would conform to the provisions of Article VIII  of the GATT 1994.  The Working Party took note 
of these commitme nts (paragraph 10). 
Bulgaria
 
The representative of Bulgaria stated that the 10 per cent tax on imports of used automobiles was 
applied for ecological reasons.  By the date of accession, the tax would be revised to ensure that used 
automobiles whether imported or sold within the Bu lgarian customs territory would bear the same tax 
upon sale, importation or resa le of the automobile.  The Working Party took note of this commitment 
(paragraph 32).  WT/ACC/10/Rev.4/Add.1 
 Page 39 
 
 
 Kyrgyz Republic  
In response to questions concerning the seasonal duties, the representa tive of the Kyrgyz Republic stated 
that according to the Customs Code of 30 July 1997,  the Cabinet of Minister s of the Kyrgyz Republic 
may establish seasonal duties.  Th e representative of the Kyrgyz Republic stated that if imposed, 
seasonal duties would not exceed the bound level of tari ffs and would be applied in a manner consistent 
with the requirements of the WTO Agreement.  Also, adequate notice w ould be provided before 
imposing seasonal duties.  The Working Party took note of these comm itments (paragraph 34). 
Moldova  
The representative of Moldova confirmed that, from the date of accession, Moldova would not apply 
or reintroduce an ad valorem  customs fee.  Moldova confirmed that for import processing, fees would 
be applied in conformity with WTO obligations, especially Articles VIII and X of the GATT 1994.  
The level of the applied fee would not exceed the approximate cost of the customs processing of imports, revenues from the fee would be used sole ly for customs processing of imports and total 
annual revenue from collection of the fee would not exceed the approximate cost of customs 
processing operations for the items subject to the fees.  He confirmed that revenues from the fee 
would not be used for customs processing of exports  or imports exempted from the fee, should there 
be any, or for any other objective.  Information regarding the application and level of the fee, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these commitments (paragraph 63). 
China
 
The representative of China confirmed that for wo od and paper products, the same rates of duty, 
including the rates applied under a preference programme, customs union or free-trade area, would be 
applied to all imports of wood and paper products.  The Working Party took note of this commitment 
(paragraph 91). 
The representative of China confirmed that upon acce ssion China would participate in the Information 
Technology Agreement ("ITA") and would eliminate tariffs on all information technology products as 
set out in China's schedule.  Furthermore, upon accession, China would eliminate all other duties and 
charges for ITA products.  The Working Party to ok note of these commitments (paragraph 92). 
Certain members of the Working Party expressed particul ar concerns about tariff treatment in the auto 
sector.  In response to questions about the tariff treatment for kits for motor vehicles, the representative of China confirmed that China had no  tariff lines for completely knocked-down kits for 
motor vehicles or semi-knocked down kits for motor vehicles.  If China created such tariff lines, the 
tariff rates would be no more than 10 per cent.  The Working Party took note of this commitment 
(paragraph 93). 
Armenia
 
The representative of Armenia stated that the rates of customs duty would not be applied in excess of 
the levels bound in Armenia's WTO Schedule of Concessions on Goods, whic h is annexed to the 
Protocol of Accession of Armenia.  In additi on, upon request, Armenia would consult with WTO 
Members to address any concerns related to the application of specific duties to imports where 
Armenia had adopted bound ad valorem  tariff rates.  The Working Party took note of this 
commitment (paragraph 53). WT/ACC/10/Rev.4/Add.1 
Page 40  
 
 Viet Nam
 
The representative of Viet Nam agai n stressed that Viet Nam sought to reserve the right to apply 
specific and compound duty rates on certain items to address customs fraud.  He confirmed that 
Viet Nam would provide a list of sensitive items an d tariff lines that could be subject to conversion 
for the Working Party to review.  The representative of  Viet Nam further confirmed that if a duty rate 
was converted to a specific or combined duty, Viet Nam would ensure that these new duty rates 
would not exceed Viet Nam's tariff binding for the relevant good.  Finally, he stated that Viet Nam recognized that recourse to Article XXVIII may incl ude provisions for compensatory adjustment with 
respect to other products.  Thus, his Government  would endeavour to limit as much as possible any 
possible recourse to procedures under Article XXVIII of the GATT 1994.  The Working Party took 
note of these commitments (paragraph 155). 
 The representative of Viet Nam confirmed that from the date of accession, Viet Nam would apply tariffs on an MFN basis to all countries and sep arate customs territories with which it had a 
WTO relationship and would appl y its authority to increase tariffs in conformity with 
WTO provisions and its WTO commitments.  The Wo rking Party took note of this commitment 
(paragraph 158). 
- Other duties and charges  
Ecuador
 
See "fees and charges for services rendered" below. Mongolia
 
See "ordinary customs duties" above. 
Bulgaria  
The representative of Bulgaria stated that according to current regulations, th e surcharge introduced at 
5 per cent ad valorem  on 4 June 1996 was applied to all imports from all sources (including preferential 
trading partners) with the exception of the list of products contained in WT/SPEC/41 annexed to this 
Report.  The surcharge would be reduced to 4 per ce nt on 1 July 1997, to 2 per cent on 1 July 1998, to 
1 per cent on 1 July 1999, and finally eliminated on 30  June 2000.  He confirme d that the surcharge was 
to be based on the customs value of the goods and wo uld be added to the applied tariff rates and would 
not alter the commitments undertaken in the Sc hedule of Concessions on Goods annexed to the 
Protocol.  After accession, the Government of Bulgar ia would immediately enter into consultations with 
the WTO to review the measure wi thin the framework of WTO provis ions governing the application of 
measures for Balance of Paymen ts purposes contained in Artic le XII of the GATT 1994 and the 
WTO Understanding on the Application of Measures  for Balance of Payments purposes, and would 
review remaining measures on an annual basis.  If it was determ ined in the course of any of these 
consultations that Bulgaria was no longer justified in applying such measures for balance of payments 
purposes, the Government of Bulgaria would advance the elimination of this surcharge.  He further 
confirmed that Bulgaria would not expand the list of exempted import categor ies without consultations 
with the WTO to ensure that the surcharge was not being applied selectively, and that any subsequent application of customs duties, charges and surcharges to imports by Bulgaria wi ll be in accordance with 
the provisions of WTO Agreements.  The Wo rking Party took note of these commitments 
(paragraph 29). 
The representative of Bulgaria stated that, as of the date of accession, the only charges applied to 
imports would be the import duty and the Customs Clea rance Fee, and the import surcharge as described  WT/ACC/10/Rev.4/Add.1 
 Page 41 
 
 
 in paragraph 29.  Any other charges applied to impo rts after this time would be in accordance with 
WTO provisions.  Reflecting this situation, he confirmed that Bulgaria would not list any additional charges in its goods market access schedule under Article II.1(b) of the GATT 1994.  The Working 
Party took note of these co mmitments (paragraph 30). 
The representative of Bulgaria said that upon acces sion to the Agreement Establishing the WTO, his 
Government would use the authority to apply taxes an d surcharges on imports and exports in conformity 
with the provisions of the GATT 1994, in particular Articles III, VI, VI II, XII, XVIII and XIX thereof.  
The Working Party took note of th is commitment (paragraph 33). 
Jordan
 
The representative of Jordan confirmed that from th e date of accession Jordan  would levy no duties and 
charges on imports other than ordinary customs duties and fees and charges for services rendered.  Any 
such charges applied to imports after accessi on would be in accordance with WTO provisions.  
The Working Party took note of th is commitment (paragraph 58). 
Georgia  
The representative of Georgia confirmed that the fe es described in paragrap hs 51 and 52 were the only 
fees for services relate d to imports and exports, and that, from 1 January 2000 and from the date of 
accession, Georgia would apply the customs declarat ion fee as described in paragraph 51, and would 
impose any fees or charges for services render ed related to importation or exportation only in 
conformity with Article VIII of the GATT 1994.  Info rmation regarding the application and level of any 
such fees, revenues collected and their use, w ould be provided to WT O Members upon request.  
The Working Party took note of th ese commitments (paragraph 53). 
Albania  
The representative of Albania stated that any othe r duties or charges applie d to imports other than 
normal customs duties and fees and charges for services rendered would be in accordance with WTO provisions from the date of accession.  She furt her confirmed that Albania would not list any other 
charges in its Goods Market Accession Schedule under Article II:1(b) of the GATT 1994, and would 
bind such charges at "zero".  The Working Pa rty took note of these commitment (paragraph 51). 
Moldova
 
The representative of Moldova confirmed that af ter accession all duties and charges applied on 
imports other than ordinary customs duties and ch arges for services rendered would be in accordance 
with the WTO provisions.  The representative of Moldova confirmed that from the date of accession 
Moldova would ensure that all charges applied to imports were applied in a manner consistent with 
the requirements of the Understanding on Balance- of-Payments Provisions of the GATT 1994, as well 
as Article XII of the GATT 1994.  The Working Party took note of these commitments (paragraph 65). 
China
 
The representative of China confirmed that China ha d agreed to bind at zero other duties and charges 
in its Schedule of Concessions and Commitments, pursuant to Article II:1(b) of the GATT 1994.  
The Working Party took note of this commitment (paragraph 96). WT/ACC/10/Rev.4/Add.1 
Page 42  
 
 Chinese Taipei
 
The representative of Chinese Taipei stated that except as provided in the Schedule of Concessions on 
Goods (Part I of Annex I to the Draft Protocol of Accession of Chinese Taipei) all other duties and charges covered by Article II:1(b) of the GATT 1994 would be bound at the level of zero.  
The Working Party took note of this commitment (paragraph 40). 
Armenia
 
The representative of Armenia confirmed that th ere were no other duties and charges levied on 
imports except ordinary customs duties and th e fees for services rendered by customs bodies as 
described in paragraphs 57-60 below.  Any such ch arges applied to imports from the date of accession 
would be in conformity with WTO provisi ons of Armenia's Protocol of Accession.  
The representative of Armenia confirmed that regarding import/export documentation there was no 
requirement for authentication of the documentation by Armenian consulates overseas, and there was 
no fee charged in this respect.  The representative of Armenia stated that Armenia would bind all duties and charges, other than ordinary customs duties, at zero in Armenia's Market Accession 
Schedule under Article II:1(b) of the GATT 1994, anne xed to the Protocol of Accession of Armenia.  
The Working Party took note of this commitment (paragraph 54). 
FYROM
 
The representative of FYROM confirmed that FYRO M did not apply duties and charges on imports 
other than ordinary customs duties, with the exception of the Export Promotion Fee of 0.1 per cent which will be applied through 31 December 2005, as recorded in FYROM's Schedule of Concessions 
and Commitments on Goods.  Any other such charges applied to imports after accession would be in 
accordance with WTO provisions.  He further c onfirmed that FYROM would not list any other 
charges in its goods schedule under Article II:1(b) of the GATT 1994, binding such charges at 0.1 per cent from the date of accession and at "zero"  from 1 January 2006.  The Working Party took 
note of this commitment (paragraph 71). 
Cambodia
 
The representative of Cambodia stated that the application of "other duties and charges" other than the 
normal customs duties and fees and charges for services rendered would be in accordance with WTO provisions from the date of accession.  He further confirmed that Cambodia has bound "other 
duties and charges" as defined in Article II:1(b)  of the GATT 1994 at zero in its Goods Schedule.  
The Working Party took note of this commitment (paragraph 55). 
Nepal
 
The representative of Nepal confirmed that from the date of accession Nepal would eliminate ODCs 
in accordance with the timetable contained in th e Goods Schedule annexed to the Protocol of 
Accession of Nepal.  Nepal also undertook not to introduce new ODCs.  The Working Party took note of these commitments (paragraph 42).  
Saudi Arabia
 
He further confirmed that Saudi Arabia would not  list other duties and charges in its Schedule of 
Concessions and Commitments on Goods under Article  II:1(b) of the GATT 1994 on all other tariff 
lines, except the 22 tariff lines of HS Chapter 24 which would be bound at the rates set forth in the Schedule, and would bind such other duties and charges at zero.  The Working Party took note of this 
commitment (paragraph 115).  WT/ACC/10/Rev.4/Add.1 
 Page 43 
 
 
 Viet Nam  
The representative of Viet Nam stated that any othe r duties and charges applied to imports other than 
ordinary customs duties and fees and charges fo r services rendered would be in accordance with 
WTO provisions from the date of accession.  He furt her confirmed that Viet Nam had agreed to bind 
at zero other duties and charges in its Schedule of Concessions and Commitments on Goods pursuant 
to Article II:1(b) of the GATT 1994.  The Working Party took note of these commitments 
(paragraph 162). 
Tonga  
The representative of Tonga confirmed that from the date of accession other duties and charges within 
the meaning of Article II:1(b) of the GATT 1994 would be applied in accordance with 
WTO provisions and that Tonga would not introduce any new other duties and charges.  He further 
confirmed that other duties and charges within the meaning of Article II:1(b) of the GATT 1994 
would be bound at zero in Tonga's Goods Sche dule.  The Working Party took note of these 
commitments (paragraph 59). 
Ukraine  
The representative of Ukraine confirmed that Ukraine would not list any "other duties and charges" in 
its Schedule of Concessions and Commitments on Goods under Article II:1(b) of the GATT 1994, 
binding such charges at "zero" from the date of accession.  The Working Party took note of this commitment (paragraph 127). 
Cape Verde
 
The representative of Cape Verde confirmed that hi s Government would not list duties and charges in 
its Schedule of Concessions and Commitments on Goods under Article II:1(b) of the GATT 1994 
except for the ECOWAS Community Levy of 0.5 per cen t, thereby binding such charges at that rate.  
He also confirmed that measures applied to im ported goods of the kind described in paragraph 85 
would be eliminated no later than the date of Cape Verde's accession and that after accession measures of this kind would not be reapplied or  introduced.  The Working Party took note of these 
commitments (paragraph 88).  
- Tariff rate quotas, tariff exemptions  
Ecuador
 
The representative of Ecuador assured the Working Party that imports by the public sector under duty 
free exemptions did not compete with ordinary privat e sector trade and that th ere was no discrimination 
among supplying governments through the application of duty exemp tions.  The Working Party took 
note of these commitments (paragraph 14). 
Bulgaria  
The representative of Bulgaria conf irmed that the access to the duty -free and reduced-duty tariff rate 
quotas (TRQs) applied on the pr oducts listed in paragraph 33 will be administered on a 
non-discriminatory basis among al l import suppliers.  The Work ing Party took note of these 
commitments (paragraph 35). WT/ACC/10/Rev.4/Add.1 
Page 44  
 
 Kyrgyz Republic
 
The representative of the Kyrgyz Republic stated that  upon accession to the WTO, any tariff exemptions 
would only be implemented in conf ormity with the relevant WTO pr ovisions including Articles I and 
XXIV of the GATT 1994.  The Working Party t ook note of this commitment (paragraph 37). 
Jordan  
The representative of Jordan confirmed that the exem ptions on customs duties for certain imports by the 
ten companies listed in Table 2 will expire as indicated  in that table, and will not be renewed.  As noted 
in Table 2, the customs exemption for Arab Co mpany for Manufacturing White Cement had been 
granted for an indefinite period of time, in accordance with the C ouncil of Ministers' Decision dated 
10 November 1994.  The Working Party took note of this commitment (paragraph 63). 
Lithuania  
In reply, the representative of Lithuania said that tariff quotas included in Lithuania's schedule of 
concessions and commitments on goods would be ma de available only for the importation of product 
from MFN suppliers and would not be used to meet Lithuania's prefer ential obligations under bilateral 
or regional free trade Agreements.  The Working Pa rty took note of this commitment (paragraph 55). 
The representative of Lithuania said that from the da te of accession any appli cation of general tariff 
rate quotas such as those described in paragraph 51  would be in accordance with the provisions of 
Articles III and XIII of GATT 1994.  The Work ing Party took note of this commitment 
(paragraph 56). 
China  
The representative of China confirmed that upon accession, China would adopt and apply tariff 
reductions and exemptions so as to ensure MFN treatment for imported goods.  The Working Party 
took note of this commitment (paragraph 111). 
The representative of China further noted that, in undertaking market-oriented reform in the 
agricultural sector, China had made progress in freeing agricultural products from state pricing and in guiding farmers to adjust the structure of agricu ltural production based on the demands of the market.  
In connection with that reform process, in the b ilateral negotiations with Members, China committed 
that, upon accession, it would eliminate TRQs on a number of products and subject these only to 
tariffs.  The products concerned were barley, soybean s, rapeseed, peanut oil, sunflower seed oil, corn 
oil, and cottonseed oil.  In a ddition, China would replace quantita tive import restrictions on sugar, 
cotton and three types of fertilizers (DAP, NPK and urea) by TRQs.  The Working Party took note of 
these commitments (paragraph 115). 
The representative of China stated that upon acc ession, China would ensure that TRQs were 
administered on a transparent, predictable, uniform , fair and non-discriminatory basis using clearly 
specified timeframes, administrative procedures and requirements that would provide effective import 
opportunities; that would reflect consumer prefer ences and end-user demand; and that would not 
inhibit the filling of each TRQ.  China would a pply TRQs fully in accord ance with WTO rules and 
principles and with the provisions set out in Ch ina's Schedule of Concessions and Commitments on 
Goods.  The Working Party took note of these commitments (paragraph 116). 
The representative of China confirmed that for the go ods listed in Annex 2 of the Draft Protocol that 
were subject to a TRQ, China would also appl y the provisions of its Schedule relating to TRQ 
administration and related commitments in the Draft Protocol, including the grant of trading rights to  WT/ACC/10/Rev.4/Add.1 
 Page 45 
 
 
 non-state trading entities to import the TRQ allocati ons set aside for importation by such entities.  
For products in Annex 2 of the Draft Protocol that were subject to designated trading, the 
representative of China confirmed that China would ensure that additional en terprises granted trading 
rights in accordance with China' s commitments to phase out desi gnated trading would not be 
disadvantaged in the allocation of TRQ.  The Working Party took note  of these commitments 
(paragraph 117). 
The representative of China confirmed that the role  of sub-national bodies would be limited to purely 
administrative operations, such as receiving applicat ions from end-users and forwarding them to the 
central authority; receiving queries and transmitting these to the central authority; reporting on 
allocation and reallocation decisions made by th e central authority and providing information 
regarding such allocations and reallocations upon request; checking the information in the 
applications to verify that it met the published criteri a; notifying applicants of any deficiencies in their 
applications; and providing applicants with an opport unity to cure deficiencies  in their applications.  
After the central authority decided on allocations of  quota to end-users, the sub-national bodies would 
issue TRQ certificates accordingly.  The represen tative of China also confirmed that China would 
administer a consistent national allocation (and reallocation) policy for TRQs, that it would not 
establish a separate process of allocation to sub-na tional authorities and that decisions regarding all 
allocations and reallocations to e nd-users would be made by a single, central authority.  The Working 
Party took note of these commitments (paragraph 119). 
The representative of China further confirmed that China would grant to any enterprise possessing the 
right to trade any product pursuant to Section 5 of  the Draft Protocol, the right to import goods in 
Annex 2A of the Draft Protocol that were subject to a TRQ or to an agreed volume of imports by 
non-state trading enterprises.  Such right to im port would not extend to the quantity of goods 
specifically reserved for importation by state tradin g enterprises.  Any enterprise possessing the right 
to trade pursuant to Section 5 of the Draft Protocol would also have the right to import that portion of 
a TRQ reallocated to non-state trading enterprises pursu ant to the agreed rules on TRQ administration.  
The representative of China also confirmed that for goods in Annex 2A of the Draft Protocol subject 
to a TRQ, any enterprise granted the right to trade, pursuant to Section 5 of the Draft Protocol, would be permitted to import such goods at the out-of-quota  rate.  The Working Party took note of these 
commitments (paragraph 120). 
Chinese Taipei
 
System 3  
The representative of Chinese Taipei stated that the new Tariff Rate Quota system described in 
paragraphs 27-35 above would be implemented by th e date of Chinese Taipei's accession to the WTO.  
The Working Party took note of this commitment (paragraph 36). 
The representative of Chinese Taipei  stated that with a view to maintaining a transparent and open 
TRQ administration system, upon request from any WTO Member, Chinese Taipei would consult 
with the Member on the administration of TRQ to ensure that the quota would be allocated in a 
transparent, equitable, and non-discriminatory manner and the quota would be fully utilised.  
The Working Party took note of this commitment (paragraph 37). 
The representative of Chinese Taipei stated that should it be demons trated in the WTO that charges 
associated with allocation by competitive processes  were WTO inconsistent Chinese Taipei would 
promptly modify its tariff quota allocation system to bring it into conformity with WTO requirements.  
The Working Party took note of these commitments (paragraph 39). WT/ACC/10/Rev.4/Add.1 
Page 46  
 
 Cambodia
 
The representative of Cambodia stated that upon accession to the WTO, any tariff exemptions would 
only be implemented in conformity with the rele vant WTO provisions including Article I of the 
GATT 1994 and the TRIMs Agreement.  The Working Party took note of this commitment (paragraph 59). 
Saudi Arabia
 
The representative of Saudi Arabia stated that Saudi  Arabia would administer any tariff rate quota or 
tariff exemptions in conformity w ith the requirements of the WTO Agreement, in particular Articles I, 
II, VIII and XIII of the GATT 1994 and the Agreement on Import Licensing Procedures.  The Working Party took note of this commitment (paragraph 113). 
Viet Nam
 
The representative of Viet Nam confirmed that from the date of accession Viet Nam would apply, 
allocate and administer its tariff rate quotas in a non-discriminatory and transparent manner, in conformity with the WTO Agreement, including Articles I, II, III, VIII, X, XI and XIII of the GATT 1994, Article 4 of the Agreement on Agriculture , Article 2 of the Agreement on Trade-Related 
Investment Measures, and the Agreement on Import Licensing Procedures.  The Working Party took 
note of this commitment (paragraph 174). 
The representative of Viet Nam confirmed that upon accession, Viet Nam would adopt and apply 
tariff reductions and exemptions so as to ensu re MFN treatment for imported goods.  He also 
confirmed that, without prejudice to Viet Nam's commitments on subsidies (see paragraphs 286 and 288), Viet Nam would not provide tariff reducti ons and exemptions contingent upon export 
performance, export ratios, or local content require ments.  The Working Party took note of these 
commitments (paragraph 177). 
Tonga
 
The representative of Tonga confirmed that upon Tong a's accession to the WTO, any tariff quotas and 
tariff exemptions would only be implemented in conformity with the relevant WTO provisions 
including Article I of the GATT 1994 and the TRIMs Agreement.  The Working Party took note of 
this commitment (paragraph 62). 
Ukraine  
The representative of Ukraine said that from the da te of accession Ukraine would allocate its only 
tariff rate quota on raw cane sugar only in conformity  with the WTO Agreement, including Articles I, 
II, VIII, X, XI and XIII of GATT 1994, Article 4 of  the Agreement on Agriculture, the Agreement on 
Import Licensing Procedures and other WTO provisions.  Ukraine would not main tain, apply or revert 
to the auctioning of tariff quota for any product.  Allocation methods used would not have trade-restrictive or -distortive effects on imports  additional to those occasioned by a quantity-limited 
in-quota rate and an out-of-quota rate and would take account of the need to issue any licenses in economic quantities.  Any arrangeme nts applied would be administered and applied in a uniform, 
impartial, reasonable, transparent, predictable a nd fair manner.  Ukraine would introduce a process for 
consultation with trading partners , importers and exporters prior to the amendment of tariff quota 
regulations, involving public notification of inte nded arrangements and the provision of adequate 
opportunity for comments to be made before fina l decisions are taken and implemented on such 
changes.  The representative of Ukraine confirmed that Ukraine would adopt a system of allocating 
raw-cane sugar on a first-come first-served basis within three years of the date of WTO accession.   WT/ACC/10/Rev.4/Add.1 
 Page 47 
 
 
 In the period prior to the adoption of the first- come first-served method, Ukraine would apply the 
principles outlined in Table 14 and amend any intern al regulations or instructions accordingly to 
reflect these principles.  The Working Part y took note of these commitments (paragraph 136). 
Cape Verde  
The representative of Cape Verde confirmed that a ny tariff rate quotas, if introduced in the future, 
would be applied and administered in conformity  with WTO rules and regulations, including MFN 
and national treatment provisions.  The Working Part y took note of this commitment (paragraph 92).  
- Fees and charges for services rendered  
Ecuador  
The representative of Ecuador indicated that his Go vernment has adopted measures which revise the 
procedure of application of the customs control fees  of 0.5 per cent and 1 pe r cent referred to in 
paragraph 16 to bring them into conformity with Arti cle VIII.  Ecuador has eliminated the 1 per cent fee 
and applies only an ad valorem  fee of 0.5 per cent to imports under regime of temporar y admission, not 
to imports for consumption.  Ecuador has establis hed a ceiling for the 0.5 per cent import fee of 
15 Constant Units of Value (CUV), currently equal to  approximately US Dollars 60, in order to ensure 
that the fee charged approximates the cost of services rendered.  This is the only tax or charge applied 
exclusively to imports other than the customs tariff at the current time.  A Constant Unit of Value is 
denominated in sucres and indexed in line with increases in the C onsumer Price Index.  The Working 
Party took note of these co mmitments (paragraph 17). 
Mongolia  
See "ordinary customs duties" above. 
Bulgaria  
The representative of Bulgaria confirmed that by  31 December 1997 Bulgaria would bring its customs 
clearance fee into conformity with  Article VIII of the GATT 1994.  In this regard, from that time 
revenues collected through the appli cation of the Customs Clearance Fee would be used solely for the 
operation of customs clearance of imports and exports to which the fee was applied, and total annual 
revenues from collection of the fee would not exceed the cost of customs clearance operations items 
subject to the fees.  Information regarding the appl ication and level of the fee, revenues collected and 
their use would be provided to WTO Members upon re quest.  The Working Party took note of these 
commitments (paragraph 37). 
Panama  
The representative of Panama confirmed that Pana ma had abolished consular  fees and invoices and 
document certification requiremen ts, as provided for in Law No. 36 of 6 July 1995, and would not 
reintroduce them.  The Working Party took note of this commitment (paragraph 22). 
The representative of Panama also stated that prior to accession th e customs service fee of US$70 for 
transactions over US$2,000 would replace other customs fees and charges for services rendered and would be the only customs charges other than the customs duty applied to im ports and would not be 
included in the base for calculation of the customs duty.  He added that from  the date of accession any 
application of fees and charges by Panama for serv ices rendered for imports or exports would be in 
accordance with the relevant provisions of the WTO Agreements, in particular , Articles VIII and X of 
GATT 1994.  The Working Party took note of these commitme nts (paragraph 23). WT/ACC/10/Rev.4/Add.1 
Page 48  
 
 Kyrgyz Republic
 
The representative of the Kyrgyz Republic confirmed that all fees and charges for services related to 
importation or exportation  would be  operated in conformity with the provisions of Article VIII of the 
GATT 1994 from the date of accession.  The Working Part y took note of this commitment 
(paragraph 44). 
Latvia  
The representative of Latvia confirmed that from the date of accession Latvia wo uld impose any fees or 
charges for services rendered related to importation or exportation only in conformity with Article VIII 
of the GATT 1994.  Information regarding the applicat ion and level of any such fees, revenues collected 
and their use would be provided to WTO Members upon request.  The Working Party took note of these 
commitments (paragraph 48). 
Estonia  
The representative of Estonia confirmed that, from th e date of accession, Est onia would not reintroduce 
an ad valorem  customs fee.  The State fee for customs declaration would be applied in conformity with 
WTO obligations, in particular Articles VIII and X of the GATT 1994.  The level of the applied fee 
would not exceed the approximate co st of processing import and expor t declarations, revenues from the 
fee would be used solely for customs processing of  imports and exports, a nd total annual revenue from 
collection of the fee would not exceed the approxima te cost of customs processing operations for the 
items subject to the fees.  He confirmed that revenues from the State fee were not used for customs processing of imports exempted from the fee.  Inform ation regarding the applicat ion and level of the fee, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these co mmitments (paragraph 50). 
Jordan
 
The representative of Jordan confirmed that from the date of accession, Jordan would impose any fees or 
charges for "services rendered" to importation or exportation only in conf ormity with Arti cle VIII of the 
GATT 1994.  He further confirmed th at the fee described in paragr aph 71 for the authentication or 
certification of import documents by Chambers of  Commerce or consular o fficials in the exporting 
country would be fixed at JD 21 per transaction from the date of accession.  Th e practice of requiring 
such certifications would be elim inated by 31 December 2002.  Info rmation regarding the application 
and level of such fees, revenues collected and their use, would be provided to WTO Members upon 
request.  The Working Party took note of these commitments (paragraph 72). 
Georgia  
The representative of Georgia confirmed that the fe es described in paragrap hs 51 and 52 were the only 
fees for services relate d to imports and exports, and that, from 1 January 2000 and from the date of 
accession, Georgia would apply the customs declarat ion fee as described in paragraph 51, and would 
impose any fees or charges for services render ed related to importation or exportation only in 
conformity with Article VIII of the GATT 1994.  Info rmation regarding the application and level of any 
such fees, revenues collected and their use, w ould be provided to WT O Members upon request.  
The Working Party took note of th ese commitments (paragraph 53). 
Albania  
In response to requests for clarification of the information contained in the preceding tables, the 
representative of Albania stated th at none of the consular fees lis ted were for authentications or  WT/ACC/10/Rev.4/Add.1 
 Page 49 
 
 
 certification required for the importatio n of goods into Albania.  She also confirmed that the fees listed 
in Tables 4 and 5 above were for services rendere d and were the only fees or charges for services 
applied to imports into Albania.  The representative of Albania stated that any duties and charges other 
than ordinary customs duties and charges applied to imports after accession woul d be in accordance with 
the provisions of the WTO Agreement.  The representative of Albania also stated that, from the date of 
accession, Albania would not apply, introduce, or  reintroduce customs or other fees for "services 
rendered" that were applied to imports on an ad valorem  basis.  Fees applied for import processing or 
other purposes on imports would be  applied in conformity with WTO obligations, in particular 
Articles VIII and X of the GATT 1994.  Information re garding the application and level of such fees, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these co mmitments (paragraph 53). 
Oman  
The representative of Oman confirmed that charges, including those levied by the Port Services 
Corporation, and any other fees  levied on imports would be applied in conformity with 
WTO obligations, in particular Articles VIII a nd X of the GATT 1994.  Information regarding the 
application and level of these fees, revenues coll ected and their use, would be provided to WTO 
Members upon request.  The Working Party t ook note of these commit ments (paragraph 49). 
Croatia  
The representative of Croatia confirmed that, from th e date of accession, Croa tia would impose any fees 
or charges for services rendered related to importation or export ation only in conformity with 
Article VIII of the GATT 1994.  Information regard ing the application and level of any such fees, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these co mmitments (paragraph 58). 
Lithuania  
The representative of Lithuania confirmed that Lith uania would ensure that any fees and charges for 
services rendered listed in Table 5 or introduced in  the future would only be applied in conformity 
with the relevant obligations of GATT 1994, and from the date of accession any application of fees 
and charges by Lithuania for services rendered on or  in connection with importation or exportation 
would be in accordance with the relevant prov isions of the WTO Agreements, in particular 
Articles VIII and X of GATT 1994.  After accession, information regarding th e application and level 
of any such fees, revenues collected and their use,  would be provided to WTO Members upon request.  
The Working Party took note of these commitments (paragraph 59). 
China  
Members of the Working Party noted that as a condition of accession, China should undertake a 
commitment to ensure conformity of customs fees and charges with Article VIII of the GATT 1994.  The representative of China confirmed that China would comply with Article VIII of GATT 1994 in 
this regard.  The Working Party took note of this commitment (paragraph 103). 
Chinese Taipei
 
The representative of Chinese Taipei confirmed that  the Trade Promotion Fee would be applied in 
conformity with WTO obligations and would not exceed 0.0425 per cent of the customs value of the 
good.  The Working Party took note of  these commitments (paragraph 44). WT/ACC/10/Rev.4/Add.1 
Page 50  
 
 The representative of Chinese Taipei stated that Ch inese Taipei would bring the Harbour Construction 
Dues into conformity with Articles III and VIII of the GATT 1994 upon accession.  The Harbour Construction Dues would be based on the cost of the services provide d and not applied on an 
ad valorem  basis.  The Harbour Construction Dues woul d also be applied to all trade, including 
inter-island trade.  Within the same time-frame Chine se Taipei would exclude these charges from the 
valuation base for the application to imports of do mestic taxes, such as the Commodity Tax and the 
Tobacco and Alcohol Tax.  The current Harbour C onstruction Dues were 0.3 per cent of the taxable 
base.  The Working Party took note of  these commitments (paragraph 45). 
Armenia
 
The representative of Armenia confirmed that from the date of accession, Armenia would not 
reintroduce an ad valorem  customs fee.  The fee for custom s processing established under the Law on 
Customs Fees of 30 December 1998 and as of 1 Janua ry 2001, by the Republic of Armenia's new 
Customs Code, would be applied in conformity with  WTO obligations, in particular Articles VIII and 
X of the GATT 1994.  The level of applied fee w ould not exceed the approximate cost of customs 
processing of individual import and export transactions.  Revenues from the collection of the fees 
would be used solely for customs processing of im ports and exports, and total annual revenue from 
collection of the fees would not exceed the approxima te cost of customs processing operations for the 
items subject to fees.  He also confirmed that revenues from the fees were not used for customs processing of imports exempted from the fees.  Info rmation on the application and level of the fees, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these commitments (paragraph 60). 
FYROM
 
The representative of FYROM confirmed that from the date of accession FYROM would impose fees 
and charges for services rendered related to importa tion or exportation only in conformity with the 
relevant provisions of the WTO Agreements, in particular Articl es VIII and X of the GATT 1994.  
The €100 fee applied to trucks at the Blace border crossing would be reviewed with a view to its 
elimination as soon as the international situation woul d permit its removal.  Information regarding the 
application and level of any such fees, revenues collected and their use would be provided to WTO 
Members upon request.  The Working Party took  note of these commitments (paragraph 84). 
Cambodia  
The representative of Cambodia stated that all fees  and charges for services related to imports and 
exports would be operated in conformity with the provisions of  the WTO Agreement, in particular 
Articles VIII and X of the GATT 1994.  The repre sentative of Cambodia also  stated that, from the 
date of accession, Cambodia would not apply, in troduce or reintroduce any fees and charges for 
services rendered that were applied to imports on an ad valorem  basis.  Information regarding the 
application and level of such fees and charges, reve nues collected and their use, would be provided to 
WTO Members on request.  The Working Party to ok note of these commitments (paragraph 62). 
Nepal  
The representative of Nepal said that from the date of accession Nepal would charge an import licence 
fee representing the approximate cost of the services rendered.  Nepal would ap ply this and any other 
fees and charges for services rendered in accord ance with WTO Agreements, in particular with 
Article VIII of the GATT 1994.  The current charge of  1 per cent would be at a flat rate in NRs to 
ensure that it did not exceed the approximate cost of administering application of import licenses.  The Working Party took note of these commitments (paragraph 44).  WT/ACC/10/Rev.4/Add.1 
 Page 51 
 
 
 Saudi Arabia  
The representative of Saudi Arabia confirmed that the requirement for notarization, authentication or 
consularization of trade documents, including certificates of origin and invoices, and the associated fees applied to all exports to Saudi Arabia would be terminated no later than 31 December 2007, as 
authorized by Council of Ministers Decision No. 5-B-57611 of 28.11.1424H (20 January 2004).  
He confirmed that this commitment included fees charged by Consular Offices of the Kingdom of 
Saudi Arabia and by the Business Council.  The Working Party took note of this commitment 
(paragraph 122). 
The representative of Saudi Arabia confirmed that  any fees or charges imposed on or in connection 
with importation and exportation, would be app lied in accordance with Article VIII of the 
GATT 1994.  He further confirmed that the revi ew of the inspection system described in 
paragraph 120, above, woul d be completed within one year of the date of Saudi Arabia's accession to 
the WTO.  The Working Party took note of these commitments (paragraph 123).   
Viet Nam
 
The representative of Viet Nam confirmed that from the date of accession Viet Nam would apply all 
fees and charges for services rendered, applied on or in connection with im portation or exportation, 
including those discussed in paragraphs 178 to 183 a bove, in conformity with relevant provisions of 
the WTO Agreement, in particular Articles VIII and X of the GATT 1994.  He further confirmed that 
they would be limited to the approximate cost of services rendered.  He added that the practice of 
higher special fees for some imports would be elim inated upon accession, and that fees that varied 
based on the value or volume of imports or applie d for revenue purposes would be eliminated upon 
accession or revised to conform with the provisions of Article VIII.  He further confirmed that 
information regarding the application and level of any such fees, revenues collected and their use, 
would be provided to WTO Members upon request .  The Working Party took note of these 
commitments (paragraph 184). 
Tonga  
The representative of Tonga confirmed that all fees and charges, including those listed in paragraphs 
50, 63 and 67 of this Report, woul d be operated in conformity with  the relevant provisions of the 
WTO Agreement, in particular Articles VIII and X of GATT 1994.  From the date of accession, 
Tonga would not apply, introduce or reintroduce any fees and charges for services rendered that were applied to imports on an ad valorem basis.  Information regarding th e application and level of such 
fees and charges, revenues collected and their use,  would be provided to WTO Members on request.  
The Working Party took note of these commitments (paragraph 68). 
Ukraine
 
The representative of Ukraine confirmed that the di scriminatory fees applied for the registration and 
testing of imported goods would be adjusted to c onform to the national treatment provisions of the 
GATT 1994 upon Ukraine's accession.  The representativ e of Ukraine also confirmed that Ukraine 
would ensure from the date of accession that any fees and charges for services rendered on or in 
connection with importation, exportation or trade in  transit, including those listed in Tables 15(b), 
15(c) and 15(d), described in paragr aphs 101, 138, 139, 1 43, 144 and 147,  or those introduced in the 
future would be applied only in conformity with the relevant obligations of the WTO Agreement, 
including Articles I, III, V, VIII, and X of the GA TT 1994.  He further confirmed that after accession, 
information regarding the application and level of any such fees, revenues collected, their relationship 
to the cost of services rendered and the use of  the revenues would be provided to WTO Members 
upon request.  The Working Party took note of these commitments (paragraph 148). WT/ACC/10/Rev.4/Add.1 
Page 52  
 
 Cape Verde
 
The representative of Cape Verde confirmed that his Government would revise its legislation to 
eliminate or to alter its current customs processing fee of 1.04 per cent ad valorem  to ensure that by 
December 2012 its application was in accordance with  Article VIII of the GATT 1994, and that from 
the date of accession any additional fees or charges imposed on or in connection with importation and 
exportation would be applied in accordance with Ar ticle VIII of the GATT 1994.  The Working Party 
took note of this commitment (paragraph 99). 
- Application of internal taxes to imports  
Ecuador  
The representative of Ecuador acknowledged that the Special Consumption Tax is applied to a number 
of imported products at rates in excess of those app lied to similar domestically  produced goods, and that 
this practice is not in conformity with Article III.  Ecuador would equalize the application of the tax no 
later than 31 July 1996.  The Working Party took note of this commitment (paragraph 19). 
The representative of Ecuador stated that the in cidence of the VAT falls equally on domestically 
produced goods and imported items in all cases and that his Gove rnment would apply the VAT in 
accordance with the provisions of  the General Agreement, in par ticular Articles III and VIII.  
The Working Party took note of th is commitment (paragraph 21). 
Mongolia  
The representative of Mongolia stated that from 1 January 1997, Mongolia would apply national 
treatment with regard to the rate of excise tax (either specific or ad valorem ) to both imports and 
domestically produced products in each of the categories in paragra ph eleven above and to all other 
products.  The representative of M ongolia also said that Mongolia w ould eliminate the discrimination 
against imported products in the application of the sales tax from 1 January 1997.  The Working Party 
took note of these commitments. (paragraph 13). 
Bulgaria  
The representative of Bulgaria stated that as of 31 December 1997, Bulgaria would apply its excise tax 
rates on beer, wine, distilled spirits and tobacco prod ucts in strict compliance with Article III of the 
GATT 1994, in a non-discriminatory manner to imported  and domestically produced goods.  During this 
period, Bulgaria will not increase the difference in  the amount of tax between imported and domestically 
produced goods.  As of 31 December 1997, Bulgaria will implement a new system of excise taxes on 
beer, wine, spirits and cigarettes, which is curren tly being developed, that envisages the following 
methods of determination of the exci se tax levels:  (a) for distilled spirits, specific duties based on 
percentage alcohol content; and (b) for beer, wine  and cigarettes, an identical tax on imported and 
domestically produced articl es, or on the basis of specific, measur able characteristics of the product or 
the component parts of the product, wh ich criteria will be consistent with Article III of the GATT 1994, 
published and readily available to importers, expo rters and domestic producers.  The Working Party 
took note of these commitments (paragraph 45). 
Panama  
The representative of Panama stated that, as of the da te of accession, the only domestic tax or internal 
charge applied to imports would be the Tax on the Transfer of Tangible Pers onal Property (ITBM).  
He further stated that, from the date of accession, an y application to imports of  domestic taxes or other  WT/ACC/10/Rev.4/Add.1 
 Page 53 
 
 
 internal charges of any kind would be in accorda nce with the provisions of the WTO Agreements.  
The Working Party took note of th is commitment (paragraph 26). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stat ed that the Law on Making Amendments and 
Supplements to the Tax Code of the Kyrgyz Republic  would be adopted and enter into force no later 
than 1 January 1999 and that as soon as possible fr om the date of accession but not later than 
1 January 1999, the Kyrgyz Republic would ensure that  value added taxes would be applied to imports 
in full conformity with WTO requirements, in par ticular, the most-favoured- nation requirements of 
Article I and the national treatmen t provisions of Article III of the GATT 1994.  The Working Party 
took note of this commit ment (paragraph 48). 
The representative of the Kyrgyz Republic stated that the Regulations on th e Harmonization of Excise 
Tax Rates (No. 348 of 13 June 1998) had passed the first reading in Parliament on 30 June 1998 and 
would be adopted by 15 September 1998.  He also stat ed that from the date of  accession to the WTO, 
the Kyrgyz Republic would ensure th at excise taxes were applied to imports in full conformity with 
WTO requirements, in particular the most favoured nation requirement s of Article I and the national 
treatment provisions of Article III of the GA TT 1994.  The Working Party took note of these 
commitments (paragraph 53). 
Latvia  
The representative of Latvia stated that, from the date  of accession, Latvia will apply its domestic taxes, 
including those on products listed in  paragraphs 50 to 52 and Tables 3 and Annex 1 in strict compliance 
with Article III of the GA TT 1994, in a non-discriminatory manner to  imports regardless of country of 
origin and to domestically-produced goods.  Th e Working Party took note of this commitment 
(paragraph 53). 
Estonia  
The representative of Estonia confirmed that, from th e date of accession, Estonia will apply its domestic 
taxes, including those on products listed in paragraphs  52 to 61 in strict complia nce with Arti cle III of 
the GATT 1994.  The Working Party took not e of this commitment (paragraph 62). 
Jordan  
The representative of Jordan stated that, from the date of accession, Jordan will apply its domestic taxes, 
including those on products listed in Table 2, in compliance with Articles I and III of the GATT 1994.  The Working Party took note of th is commitment (paragraph 76). 
Georgia
 
The representative of Georgia confirmed that, by the da te of accession, all excise  taxes would be applied 
uniformly to imported and domestic products, incl uding cigarettes and othe r tobacco products, and 
would otherwise conform in all respects to the requirements of Article III of the GATT 1994.  
In particular, the excise tax on vodka would be in creased to conform to Ar ticle III requirements as 
interpreted in recent dispute resolution cases.  The Working Party took not e of these commitments 
(paragraph 57). 
The representative of Georgia confirmed that, fro m the date of accession, Georgia would not use 
minimum values, including domestic wholesale prices or any other dome stic prices, for the application 
of its domestic taxes to imports, and would apply its  domestic taxes, including those on products listed WT/ACC/10/Rev.4/Add.1 
Page 54  
 
 in paragraphs 54 to 61 and Table 2, in strict compliance with Article III of the GATT 1994.  
The Working Party took note of th is commitment (paragraph 62). 
Albania
 
The representative of Albania stated that from the ti me of accession, Albania would apply its domestic 
excise taxes in strict compliance  with Article III of the GATT 1994.  The Working Party took note of 
this commitment (paragraph 58). 
The representative of Albania stated that from the time of accession, Albania would apply the VAT in 
strict compliance with Ar ticle III of the GA TT 1994.  The Working Party took note of this commitment 
(paragraph 61). 
Oman  
The representative of Oman stated that, from the da te of accession, Oman wo uld apply its domestic 
taxes on products in compliance with Articles I a nd III of the GATT 1994.  The Working Party took 
note of this commitment (paragraph 51). 
Croatia  
The representative of Croatia stated that, from the date of accession, Croati a will apply its domestic 
taxes, including those on products list ed in Table 3, in compliance with Articles I and III of the 
GATT 1994.  The Working Party took note of  this commitment (paragraph 64). 
Lithuania  
The representative of Lithuania stated that, from the date of accession, Lithuania would, with two 
exceptions, apply its domestic taxes on products, in cluding those listed in paragraphs 62 to 65 and 
Tables 6 and 7 in strict compliance with Article III of the GATT 1994, in a non-discriminatory 
manner to imports regardless of country of origin  and to domestically-produced goods.  Lithuania's 
excise taxes applied to imported and domestic beer  from whatever size brewery, and the excise tax 
differentiation for mead beverages relative to other distilled alcoholic beverag es, would be equalized 
or otherwise brought into conformity with Article  III of the GATT by 31 December 2005.  He added 
that Lithuania would report annually to WTO Memb ers on the status of legislation concerning the 
taxation of beer and mead during this period.  The Working Party took note of these commitments 
(paragraph 66). 
Moldova  
The representative of Moldova confirmed that, fro m the date of accession, Moldova would apply its 
domestic taxes, including those on products listed in Table 10 and paragraphs 66-73 in strict 
compliance with Article III of the GATT 1994 and in a non-discriminatory manner to imports 
regardless of country of origin.  The Working Pa rty took note of this commitment (paragraph 74). 
China  
The representative of China confirmed that from the date of accession, China would ensure that its 
laws, regulations and other measures relating to intern al taxes and charges levied on imports would be 
in full conformity with its WTO obligations and th at it would implement such laws, regulations and 
other measures in full conformity with those obligations.  The Working Party took note of this 
commitment (paragraph 107).  WT/ACC/10/Rev.4/Add.1 
 Page 55 
 
 
 Chinese Taipei  
The representative of Chinese Taipei stated that Ch inese Taipei would amend its laws to remove the 
12 per cent allowance provided when goods were circul ated not through an exclusive distributor, and 
would use selling prices as the base for levying the commodity tax.  He further stated that Chinese 
Taipei would eliminate by the date of its accessi on any domestic taxes, tax assessment methods or 
application of them which was inconsistent with  Article III of the GATT 1994.  The Working Party 
took note of these commitments (paragraph 50). 
The representative of Chinese Taipei stated that, upon accession, the Monopoly Tax would be 
abolished and that tobacco and al cohol products would be subject to (i) import duties as reflected in 
Chinese Taipei's Schedule of Concessions (Part I of Annex I to the Draft Protocol of Accession) in the 
same manner as other imported products, (ii) the t obacco and alcohol tax, and (iii) business tax.  
The representative of Chinese Taipei also stated that from the date of accession internal taxes and 
charges of whatever character related to trade a nd distribution of alcohol and tobacco products would 
be applied equally to domestic a nd imported products, including with respect to domestic distribution 
and sales of these products without regard to the owne rship of the enterprise.  The Working Party took 
note of these commitments (paragraph 54). 
Armenia  
Some members of the Working Party noted that Ar menia's exemption of domestic agricultural output 
sold by farmers and sales of domestic veterina ry drugs from the value added tax appeared to 
constitute discriminatory treatment of imports in  relation to similar domestic products and was 
therefore inconsistent with Article III of the GATT 1994 and should be eliminated upon accession.  
The representative of Armenia responded that the value added tax exemption for farmers was not 
extended beyond the point of first sale, i.e., agricultural produce after it left the farm was subject to application of the VAT, and that it was not intended to discriminate against imports.  The exemption 
was an integral part of Armenia's agricultural suppor t system and, a transitional period of application 
after accession would be necessary prior to its elim ination in order to minimize harm to Armenia's 
agricultural sector.  This was also true for the tax exemption for veterinary drugs.  In this regard, 
legislation had been adopted by Armenia's Parliame nt eliminating the VAT exemption.  This law on 
amending the VAT, Law No. 420-N, had been enacted on 21 October 2002 and would be implemented from 1 January 2009.  The Working Party took note of these commitments (paragraph 64).  
The representative of Armenia confirmed that his Government had enacted legislation that would 
eliminate, as of 31 December 2008, the existing exemption from the value added tax of domestic 
agricultural production sold by producers and for  sal es of veterinary products.  He added that during 
this period, the scope of the exemption would not be increased, either in terms of coverage or level of 
exemption, nor would the scope or amount of the ta x exemption be restored if it were reduced during 
this period.  He further confirmed that, to ensu re transparency during this period, Armenia would 
notify the General Council annually of the status of the tax exemption, and on its scope and level.  
Upon request, Armenia would consult with WTO Members concerning the status of the VAT 
exemption and its effect on their trade.  The Working Party took note of these commitments (paragraph 65). 
In response, the representative of Armenia stated that legislation had been enacted by Armenia's 
Parliament in Law No. HO-415-N on 21 October 2002 and would be implemente d before the date of 
accession to equalise the level of excise duties a pplied to all distilled beverages, vodka, cognac, 
liquor, etc. (HS 2208) and to equalise the level of excise duties applied to champagne, sparkling wines, wines, etc. (HS 2204).  The Working Part y took note of these commitments (paragraph 70). WT/ACC/10/Rev.4/Add.1 
Page 56  
 
 The representative of Armenia confirmed that, from the date of accession, Armenia would apply its 
domestic taxes, including value-added and excise taxes, in a non-discriminatory manner consistent 
with Articles I and III of the GATT 1994, with the ex ception noted in paragraphs  64-65 above. In this 
regard, in accordance with the new Laws on VAT a nd on Excise tax, these taxes were applied at an 
equal rate on domestic and importe d goods and Armenia applied the destination principle to value-
added and excise taxes with respect to imports from all sources, and no credit was given for excise or 
other taxes applied to imports in their home market s prior to export to Armenia.  In addition, the 
method of application of all indirect taxes applie d to imports would be published in the official 
newspaper or other widely available source and readily available to importers, exporters, and 
domestic producers.  The Working Party took  note of these commitments (paragraph 72). 
FYROM
 
The representative of FYROM stated that, from the date of accession, FYROM would, with one 
exception, apply its domestic taxe s on products, including those liste d in paragraphs 85 to 96 and 
Tables 3(a), 4(a) and 4(b) in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imports regardless of countr y of origin and to domestically-produced goods.  
FYROM's excise taxes applied to imported and domest ic tobacco products would be equalized or 
otherwise brought into conformity with Article III of the GATT in accordan ce with the timetable 
contained in Table 3(b) and the Amendments to th e Law on Excise Taxes of June 2002.  The Working 
Party took note of these commitments (paragraph 97).   
Cambodia
 
The representative of Cambodia confirmed that from 1 January 2003, his Govern ment had applied the 
VAT on imported and domestically produced agricultu ral products equally and in conformity with 
Article III of the GATT 1994 and that the exemption provided to certain farmers from the application 
of the VAT to their output was due to the fact that they did not m eet the minimum income threshold 
for mandatory application of the VAT, and had the option of the turnover tax on total sales.  
The representative of Cambodia further confirmed th at, from the date of accession, Cambodia would 
apply its domestic taxes, including those on products listed in Tables 2 and 3 and paragraphs 63 to 70 
in strict compliance with Article III of the GATT 1994 and in a non-discriminatory manner to imports 
regardless of country of origin.  The Working Pa rty took note of this commitment (paragraph 71). 
Nepal  
The representative of Nepal confirmed that, from the date of accession, Nepal would apply its 
domestic taxes, including value-added and excise taxes, in a non-discriminatory manner consistent 
with Articles I and III of the GATT 1994.  For be verages classified as "chhyang", a fermented 
beverage similar to beer, Nepal would maintain an equal rate of excise duty for chhyang and beer 
from the date of accession.  The Working Party took note of these commitments (paragraph 64). 
Saudi Arabia  
The representative of Saudi Arabia confirmed that , in case any internal taxes or charges were 
introduced, Saudi Arabia would apply these taxes in compliance with Articles I and III of the 
GATT 1994.  The Working Party took note of this commitment (paragraph 171). 
Viet Nam  
The representative of Viet Nam confirmed that fro m the date of accession, Viet Nam would ensure 
that its laws, regulations and othe r measures relating to internal tax es and charges levied on imports, 
except for those relating to dis tilled spirits and beer, would be in full conformity with its  WT/ACC/10/Rev.4/Add.1 
 Page 57 
 
 
 WTO obligations, in particular Article III of th e GATT 1994, and that Viet Nam would implement 
such laws, regulations and ot her measures in full conformity with those obligations.  
The representative of Viet Nam further confirmed that , within three years after the date of accession, 
Viet Nam would apply excise taxes and other internal  taxes on distilled spirits and beer in accordance 
with the WTO Agreement, including Articles I and III of the GATT 1994.  To this end, he further 
confirmed that, within three years after the date of accession, all distilled spirits with an alcohol 
content of 20 per cent or higher would be subject to either a single specific rate per litre of pure 
alcohol or a single ad valorem  rate.  The Working Party took note of these commitments 
(paragraph 198). 
Further, the representative of Viet Nam confirmed that , within three years after the date of accession, 
Viet Nam would apply a single ad valorem  rate to all beer products wit hout regard to the packaging of 
the product, i.e., draught, draft, bottle, or can.  The Working Party took note of this commitment 
(paragraph 199). 
Tonga  
The representative of Tonga confirmed that fro m the date of accession Tonga would apply its 
domestic taxes, including excise and consumption taxes, in full compliance with the relevant 
provisions of the WTO, including Articles I and III of the GATT 1994, in a non-discriminatory manner to imports from all WTO Members and to do mestically-produced goods.  The Working Party 
took note of this commitment (paragraph 75). 
Ukraine
 
The representative of Ukraine stated that, from the da te of accession, the regime regulating the use of 
promissory notes would be non-discriminatory and in  compliance with Article III of the GATT 1994.  
The Working Party took note of this commitment (paragraph 154). 
The representative of Ukraine confirmed that from the date of accession, Ukraine would apply its 
domestic taxes including excise taxes and value ad ded taxes, in a non-discriminatory manner to 
imports from all WTO Members and to domestically produced goods, in full compliance with all the 
relevant provisions of the WTO Agreement incl uding the Agreement on Agriculture, the Agreement 
on Subsidies and Countervailing Measures and Artic les I and III of the GATT 1994.  The Working 
Party took note of this commitment (paragraph 165). 
Cape Verde  
The representative of Cape Verde confirmed that by  June 2008 Cape Verde' s laws, regulations and 
other measures relating to internal taxes and charge s levied on imports would be in full conformity 
with its WTO obligations, including Article III of GATT 1994, and that it would implement such 
laws, regulations and other measures in full confor mity with those obligations.  The Working Party 
took note of these commitments (paragraph 108).  
- Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
Ecuador  
The representative of Ecuador indica ted that his Government would elim inate by the date of accession 
all non-tariff import and export restri ctions (including all quantitative restrictions currently in place in 
the agricultural sector) that cannot be justified specifically under WTO provi sions (e.g., bans, quotas, 
permits and licenses), in particular the Agreements  on Agriculture and Import Licensing Procedures, and 
Article XI of the GATT 1994.  In this regard, Ec uador would eliminate by 1 July 1996 its import bans WT/ACC/10/Rev.4/Add.1 
Page 58  
 
 on used articles listed in paragraph 32, replacing th em as necessary with the application of objective 
criteria uniformly applied to domestic and imported goods for the pr otection of plant, animal and human 
health and safety administered in conformity with  the provisions of the Agreement on Import Licensing 
Procedures, e.g., bans on used clot hing, automobiles and tyres.  Such measures would not be applied or 
re-introduced after accession to the WTO unless specifica lly provided for in the WTO.  The Working 
Party took note of this commitment (paragraph 34). 
The representative of Ecuador said that any prior au thorizations or licence requirements incompatible 
with the provisions of the General Agreement 1994 or  the Multilateral Trade Ag reements, in particular 
the WTO Agreement on Import Licensing Procedures, w ould be eliminated at the time of accession.  
From the date of accession additiona l measures would only be applied as provided for in the Articles of 
the General Agreement 1994, for instance Articles III and XX, and the WTO Agreements.  If justified 
under relevant provisions, restrictions would be im plemented in accordance with the Agreement on 
Import Licensing Procedures.  In a ddition, Ecuador would ensure that remaining restrictions and import 
permit requirements are ap plied in a way consistent with Articl e XIII of the GATT 1994 and shall apply 
all restrictions in accordance with the principle of non-discrimination.  The re presentative of Ecuador 
further confirmed that his Govern ment would, if requested, consu lt with the Contracting Parties 
concerning the effect of these measures on thei r trade.  The Working Party took note of these 
commitments (paragraph 38). 
Mongolia
 
The representative of Mo ngolia said that Mongoli a commits that, from the date of accession, the 
authority of its Government to susp end imports and exports or to appl y licensing requirements that can 
be used to suspend trade in the products under licence would be applied in conformity with the 
requirements of the WTO, in partic ular GATT 1994 Articles VI, XI, XV III, XIX, XX and XXI, and the 
Multilateral Trade Agreements on Agriculture, Sanita ry and Phytosanitary Me asures, Import Licensing 
Procedures, and Technical Barriers to Trade and that  his government would not maintain from the date 
of accession non-tariff import meas ures, including bans, quot as, permits and licenses, that cannot be 
justified specifically under WTO provi sions.  In particular, Mongolia w ould apply the same controls and 
rules regarding technical regulations, standards cert ification, and labelling requirements to imported and 
domestic goods, and would not use such  regulations to restrict imports.   Mongolia would ensure that its 
technical regulations, standards, certification, and la belling requirements are not applied to imports in an 
arbitrary manner, in a way that discriminates between s upplier governments where the same conditions 
apply or as a disguised restriction on international trade.  Mongolia w ould also ensure that certification 
requirements are administered in a transparent and expeditious manner, and would be willing to consult 
with the WTO Members concerning the effect of these requirements on their trade with a view to resolving specific problems.  The representative of Mongolia stated th at his Government would ensure 
that licensing was applied only when necessary to  protect human, animal and plant life and the 
environment.  The representative of Mongolia agreed that the Committee on Import Licensing would 
review the compatibility of the product coverage of the licensing system by no later than two years after 
the date of Mongolia's accession to the WTO.  Th e Working Party took note of these commitments 
(paragraph 20). 
The representative of Mongolia said  that from the date of Mongolia's accession to the WTO, the period 
of validity of the import licenses would be extended to one year.  The Working Party took note of this 
commitment (paragraph 21). 
Bulgaria
 
In conclusion the representative of Bulgaria conf irmed that, in the context of its accession to 
the Agreement Establishing the WTO, the Bulgarian Government would use its authority to suspend or 
prohibit imports and exports or otherw ise restrict their quantities in conformity with the provisions of  WT/ACC/10/Rev.4/Add.1 
 Page 59 
 
 
 the GATT 1994 in particular Articles  XI, XII, XIII, XIX, XX and XXI.   The Working Party took note of 
this commitment (paragraph 49). 
The representative of Bulgaria conf irmed that, from the date of accession, Bulgaria will eliminate and 
shall not introduce, re-introduce or  apply quantitative restrictions  on imports or other non-tariff 
measures such as licensin g, quotas, bans and other restrictions ha ving equivalent effect that cannot be 
justified under the provisions of the WT O Agreement.  In this regard, Bu lgaria will eliminate, as of the 
date of accession, its discretionary licensing regime and any other WTO inconsis tent measures on 
tobacco imports and on other products covered by the WTO Agreement on Agriculture.  The Working 
Party took note of these co mmitments (paragraph 50). 
Also see "technical barriers to trade, sa nitary and phytosanitary measures" below. 
Panama  
The representative of Panama stat ed that from the date of accession to the WTO, trade in goods 
including agricultural products w ould be administered in accordance with WTO obligations, including 
the Agreement on Import Licensing Procedures.  As of its date of accession to  the WTO, Panama would 
eliminate all quotas, restrictive im port permit requiremen ts, bans and referenc e prices, except as 
expressly permitted under the WT O Agreement.  All unnecessary  permit requirements would be 
eliminated.  Panama would not seek a delay in the ap plication of Article 2 of the Agreement on Import 
Licensing.  The Working Party took not e of these commitme nts (paragraph 41). 
The representative of Panama conf irmed that, from the date of accession, the authority of his 
Government to suspend imports and exports or to apply licensing requirements that could be used to 
suspend, ban, or otherwise restrict the quantity of  trade would be applied in conformity with the 
requirements of the WTO, in partic ular Articles XI, XIII, XVIII, XI X, XX, and XXI of the GATT 1994, 
and the Multilateral Trade Agreements on Agriculture , Sanitary and Phytosanitary Measures, Import 
Licensing Procedures, Safeguards and Technical Barriers to Trade, and that his Government would eliminate from the date of its accession, non-tari ff import measures, includi ng bans, quotas, permits, 
prior authorization requirements and licenses th at could not be justified specifically under 
WTO provisions.  In particular, Pa nama would apply no less favourable  controls, criteria and rules 
regarding technical regulations, st andards certification and labelli ng requirements to imported and 
domestic goods, and would not use such regulations to restrict im ports unnecessarily.  Panama would 
ensure that its technical regulations, standards, ce rtification and labelling requi rements were not applied 
to imports in an arbitrary manner, in a way that  discriminated between s upplier governments where the 
same conditions apply or as a di sguised restriction on internatio nal trade, in accordance with 
WTO provisions.  Panama would also ensure that from the date of its accession its criteria for granting 
prior authorization or for securing required certification or  "sanitary registration"  for imported products 
would be published and made available to traders,  and would be administered in a transparent, 
expeditious and non-discriminatory manner.  Panama  would be willing to co nsult with WTO Members 
concerning the effect of these requirements on WTO Me mbers trade with a view to resolving specific 
problems.  The Working Party took note of these commitme nts (paragraph 42). 
Kyrgyz Republic
 
The representative of the Kyrgyz Re public confirmed that the Kyrgyz Re public would, from the date of 
accession, eliminate and shall not introduce, re-intr oduce or apply quantitative re strictions on imports or 
other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, 
licensing requirements and other rest rictions having equivalent effect that cannot be justified under the 
provisions of the WTO Agreements.  He  added that the special import licenses listed in items 10, 11, 18 
and 19 of Table 5 would be issued in conformity w ith the provisions relating to automatic licensing in 
the Agreement on Import Licensing Proc edures and would not restrict th e right to import these products WT/ACC/10/Rev.4/Add.1 
Page 60  
 
 into the Kyrgyz Republic or in any way discrimina te against imported products .  He further confirmed 
that the legal authority of the Government of the Ky rgyz Republic to suspend imports and exports or to 
apply licensing requirements that could be used to su spend, ban or otherwise restrict the quantity of 
trade would be applied from the date of accession in  conformity with the requirements of the WTO, in 
particular Articles XI, XII, X III, XIX, XX and XXI of the GATT 1994, and th e Multilateral 
Trade Agreements on Agriculture, Sanitary and Ph ytosanitary Measures, Im port Licensing Procedures, 
Safeguards and Technical Barriers  to Trade.  The Working Part y took note of these commitments 
(paragraph 60). 
Latvia
 
The representative of Latvia confirmed that Latvia would, from the date of accession, eliminate and 
shall not introduce, re-introduce or  apply quantitative restrictions  on imports or other non-tariff 
measures such as licensing, quotas, bans, permits, prior author ization requirements, licensing 
requirements and other restrictions ha ving equivalent effect that can not be justified under the provisions 
of the WTO Agreement.  This will include the curre nt licensing restrictions on certain products in 
Chapters 10, 11 and 12 and the import ban on sugar products in section 1701 of Latvia's tariff schedule.  
He added that the special import pe rmits required for the importation of  alcoholic beverages and tobacco 
are granted automatically to all who request them and would not restrict the right to import these 
products into Latvia or in any way discriminate ag ainst imported products.  He  further confirmed that 
the legal authority of the Government of Latvia to  suspend imports and expor ts or to apply licensing 
requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade will be applied from the date of accession in conformity with the requi rements of the WTO, in particular 
Articles XI, XII, XIII, XVIII, XIX, XX a nd XXI of the GATT 1994, and the Multilateral 
Trade Agreements on Agriculture, Sanitary and Ph ytosanitary Measures, Im port Licensing Procedures, 
Safeguards and Technical Barriers  to Trade.  The Working Part y took note of these commitments 
(paragraph 59). 
Estonia
 
The representative of Estonia confirmed that, from th e date of access ion, Estonia would not introduce, 
re-introduce or apply quantit ative restrictions on  imports, or other non-tariff measures such as licensing, 
quotas, bans and other restrictions  having equivalent effect that could not be justified under the 
provisions of the WTO Agreement.  If balance-of-payme nt measures were ever necessary in the future, 
Estonia would impose them in a manner consis tent with the relevant WTO provisions, including 
Article XII of the GATT 1994 and the Understandi ng on Balance-of-Payments Provisions of the 
GATT 1994.  The Working Party took note of these commitme nts (paragraph 65). 
Jordan  
The representative of Jordan confirmed that Jordan would, from the date of accession, eliminate and 
shall not introduce, re-introduce or apply quantitat ive restrictions on imports, or other non-tariff 
measures such as licensing, quotas, bans, permits, prior author ization requirements, licensing 
requirements and other restrictions ha ving equivalent effect that can not be justified under the provisions 
of the WTO Agreement.  Any further amendments to  the import licensing regime after accession would 
be fully in accordance with all relevant provisions of the WTO, including the Agreement on Import 
Licensing Procedures.  Jordan would replace non- automatic import licensing with automatic import 
licensing for "milk for industrial use" within thr ee years from the date of accession.  He further 
confirmed that the legal authority of the Government  of Jordan to suspend imports and exports or to 
apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of 
trade will be applied from the date of accession in  conformity with the requi rements of the WTO, in 
particular Articles XI, XII, X III, XVIII, XIX, XX and XXI of the GATT 1994, and the Multilateral 
Trade Agreements on Agriculture, Application of Sanitary and Phytosanit ary Measures, Import  WT/ACC/10/Rev.4/Add.1 
 Page 61 
 
 
 Licensing Procedures, Safeguards a nd Technical Barriers to  Trade.  The Working Party took note of 
these commitments (paragraph 88). 
Georgia  
The representative of Georgia confirmed that, from th e date of accession, Geor gia would not introduce, 
re-introduce or apply quantit ative restrictions on  imports, or other non-tariff measures such as licensing, 
quotas, bans and other restrictions  having equivalent effect that could not be justified under the 
provisions of the WTO Agreement.  If balance-of-payme nt measures were ever necessary in the future, 
Georgia would impose them in a manner consiste nt with the relevant WTO provisions, including 
Article XII of the GATT 1994 and the Understandi ng on Balance-of-Payments Provisions of the 
GATT 1994.  The Working Party took note of these commitme nts (paragraph 65). 
Albania  
In response to further questions, the representative of  Albania stated that memb ers' concerns would be 
addressed by the amendment of th e following legislation:  "On Se eds and Saplings" (No. 7659 dated 
12 January 1993); "Law on Veterinary Services " (No. 7674 dated 23 February 1993); "Law on Plant 
Protection Services" (No. 7662 dated 19 January 1993); and an Order of the Minister on "Creation of 
Inter-Agency Working Group for th e Decisions of the Council of Mi nisters for the Approving of the 
Import Licensing Agreement of the WTO" (No. 55 dated 24 August 1999); "Decision of the Council of 
Ministers for the Approving of the Import Li censing Agreement of the WTO" No. 468 dated 
6 October 1999.  The Decision was a word-for-word copy of the WTO Agreement on Import Licensing 
Procedures.  Therefore, all the necessary amendments had been enacted. The representative of Albania confirmed that, after accession, Albania would have r ecourse to quantitative import restrictions only in 
situations permitted by the WTO Agreement, and in  particular, from the date of accession, Albania 
would not introduce, re-introduce or apply quantita tive restrictions on imports, or other non-tariff 
measures such as licensing,  quotas, prohibitions, bans and other restri ctions having equivalent effect that 
could not be justified under the provisions of the WTO Agreement.  If balanc e-of-payment measures 
were ever necessary in the future, Albania would impo se them in a manner consistent with the relevant 
WTO provisions, including Article XII of th e GATT 1994 and the Understanding on Balance-of-
Payments Provisions of the GATT 1994.  The Working Party took note of these commitments 
(paragraph 65). 
Oman
 
The representative of Oman confirmed that, from the date of accession, Om an would not introduce, 
re-introduce or apply quantit ative restrictions on  imports, or other non-tariff measures such as licensing, 
quotas, bans and other restrictions having equivale nt effect that could not be justified under 
WTO provisions.  The representa tive of Oman stated that, upon accession, the prohibition on 
importation of petroleum products would be eliminat ed and quantitative restri ctions would no longer 
apply to fruit and vegetabl es, fresh and long validity milk, and eggs .  Oman would not restrict the import 
of fruit and vegetables except in conformity with the provisions of the WTO Agreements.  Oman would 
not introduce any other import quotas in the futu re.  He confirmed that  Oman would implement 
the Agreement on Import Licensing Procedures upon accession.  The Working Party took note of these 
commitments (paragraph 57). 
Croatia  
The representative of Croatia confirmed that Croatia would, from the date of accession, eliminate and 
shall not introduce, re-introduce or apply quantitat ive restrictions on imports, or other non-tariff 
measures such as licensing, quotas, bans, permits, prior author ization requirements, licensing 
requirements and other restrictions ha ving equivalent effect that can not be justified under the provisions WT/ACC/10/Rev.4/Add.1 
Page 62  
 
 of the WTO Agreement.  He further confirmed that the legal authority of the Government of Croatia to 
suspend imports and exports or to apply licensing requir ements that could be used to suspend, ban, or 
otherwise restrict the quantity of tr ade will be applied from the date of  accession in conformity with the 
requirements of the WTO, in part icular Articles XI, XII, XIII, XVIII, XIX, XX and XXI of the 
GATT 1994, and the Multilateral Tr ade Agreements on Agriculture, Application of Sanitary and 
Phytosanitary Measures, Import Licen sing Procedures, Safeguards and Te chnical Barriers to Trade.  
The Working Party took note of th ese commitments (paragraph 73). 
Lithuania
 
The representative of Lithuania confirmed that Lithuania would, from the date of accession, eliminate 
and would not introduce, reintroduce or apply quantita tive restrictions on imports or other non-tariff 
measures such as quotas, bans, permits, prior author ization requirements, licensing requirements and 
other restrictions having equivalent effect that  cannot be justified under the provisions of the 
WTO Agreement.  He added that import licenses re quired for importation desc ribed in paragraphs 68 
to 70 of this report and in document WT/ACC/LTU /19 would be granted in conformity with 
WTO provisions.  He further confirmed that the lega l authority of the Government of Lithuania to 
suspend imports or exports or to apply licensing requi rements that could be used to suspend, ban or 
otherwise restrict the quantity of trade would be a pplied from the date of acces sion in conformity with 
the requirements of the WTO, in particular Articles III, XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, the Application of Sanitary and 
Phytosanitary Measures, Import Licensing Procedures,  Safeguards, Technical Barriers to Trade and 
the Understanding on Balance-of-Payments Provisi ons of the GATT 1994.  The Working Party took 
note of these commitments (paragraph 71). 
Moldova
 
The representative of Moldova said that at the present time Moldova had no quantitative import 
restrictions in place.  He confirmed that from the date of accession, the Republic of Moldova would not introduce, reintroduce or apply quantitative r estrictions on imports or other non-tariff measures 
such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements and 
other restrictions having equivalent effect that could not be justified under the provisions of the 
WTO Agreements.  The Working Party took  note of these commitments (paragraph 78). 
The representative of Moldova confirmed that from the date of accession, Moldova would not 
introduce, re-introduce or apply other non-tariff meas ures such as licensing, quotas, prohibitions, bans 
and other restrictions having equiva lent effect that could not be justified under the provisions of the 
WTO Agreements.  If balance-of-payment measur es were ever necessary in the future, Moldova 
would impose them in a manner consistent with the relevant WTO provisions, including Article XII 
of the GATT 1994 and the Understanding on Balan ce-of-Payments Provisions of the GATT 1994.  
Any further amendments to the import licensing re gime after accession would be fully in accordance 
with all relevant provisions of the WTO, includi ng the Agreement on Import Licensing Procedures. 
He further confirmed that any discretionary au thority permitting the Government of Moldova to 
suspend imports or licensing requirements that could suspend, ban, or otherwise restrict the quantity 
of trade would be applied from the date of accession in conformity with the requirements of the WTO, 
in particular Articles XI, XIII, XIX, XX and XXI of the GATT 1994, and the Agreements on Agriculture, Application of Sanitary and Phyt osanitary Measures, Import Licensing Procedures, 
Safeguards and Technical Barriers to Trade.  Th e Working Party took note of these commitments 
(paragraph 83).  WT/ACC/10/Rev.4/Add.1 
 Page 63 
 
 
 China  
Some members of the Working Party noted that th ere were a large number of non-tariff measures in 
existence in China, both at the national and sub- national levels, which appeared to have a trade 
restrictive or trade distorting effect.  Those memb ers requested that China undertake a commitment to 
eliminate and not to introduce, re-introduce or a pply non-tariff measures other than those specifically 
identified and subject to phased elimination in Anne x 3 to the Draft Protocol.  The representative of 
China confirmed that China would not introduce, re -introduce or apply non-tariff measures other than 
listed in Annex 3 of the Draft Protocol unless ju stified under the WTO Agreement.  The Working 
Party took note of this commitment (paragraph 122). 
Some members of the Working Party also raised  concerns that many non-tariff measures were 
imposed by sub-national authorities in China on a non-transparent, discretionary and discriminatory 
basis.  Those members of the Working Party asked that China undertake a co mmitment to ensure that 
non-tariff measures would only be imposed by the ce ntral government or by sub-national authorities 
with clear authorization from the central government .  Actions lacking authorization from the national 
authorities should not be implemented or enforced.  The representative of China clarified that only the 
central government could issue regulations on n on-tariff measures and that these measures would be 
implemented or enforced only by the central  government or sub-national authorities with 
authorization from the central government.  He furthe r stated that sub-national authorities had no right 
to formulate non-tariff measures.  The Work ing Party took note of these commitments 
(paragraph 123). 
The representative of China stated that China ha d modified Annex 3 on the basis of the comments 
raised by certain members of the Working Part y.  He confirmed that only the machinery and 
electronic products listed in Annex 3 were subject to specific tendering requirements and that these 
requirements would be administered pursuant to Chapter III of the Regulation entitled "Interim Measures for Import Administration of Machinery and Electronics Products" (approved by the State Council on 22 September 1993 and pr omulgated in Order No. 1 by the State Economic and Trade 
Commission and Ministry of Foreign Trade and Ec onomic Cooperation on 7 Oc tober 1993).  He also 
confirmed that Annex 3 contained all of the produc ts subject to quotas, licenses and such tendering 
requirements in China and  that, during the rele vant phase-out period, China would implement the 
growth rates for quotas as indicated in Annex 3.  The Working Party took note of these commitments 
(paragraph 126). 
Some members of the Working Party requested information on how China would implement the 
quota and licensing requirements for products listed in  Annex 3, in particular the procedures and 
criteria for grant of quota allocations and licensi ng during the phase-out period for these restrictions.  
Those members expressed concerns about require ments for obtaining a licence or quota allocation 
which often required approvals from various aut horities within an organization as well as approval 
from both the central and sub-national level.  Those members sought a transparent, streamlined 
system that would issue quota allocations and licenses through a simple, consolidated approval 
process that would ensure full use of the quota and its equitable distribution among importers.  Those 
members also requested information on how Chin a would establish the value of imports for those 
products whose quota was established in terms of va lue of imports.  The representative of China 
confirmed that the administration of quotas and import licenses would be consistent with the 
WTO Agreement, including Article XIII of the GATT 1994 and the Agreement on Import Licensing 
Procedures.  The allocation of quotas and issuance of import licenses would go through a simple and 
transparent procedure, so as to ensure the full utilization of quota.  He further stated that the 
establishment of value of imports would be based  on the information collected by the Customs 
authorities and provisions of the WTO Customs Valu ation Agreement.  For quota quantities specified 
in terms of value, China would determine the valu e of any shipment based on the c.i.f. ship value 
listed on the bill of lading.  Th e Working Party took note of these commitments (paragraph 127). WT/ACC/10/Rev.4/Add.1 
Page 64  
 
 The representative of China confirmed that the pr oducts currently covered under the HS categories 
listed in Annex 3 as of the date of accession were the only products that would be subject to these 
quotas during the agreed phase-out periods.  Any non-tariff measures cove ring additional products 
would need to be justified under the WTO Agreement.  Further, the representative of China stated that 
for products listed in Annex 3 as being subject to  quota and licensing requirements, any entity that 
will possess the right to trade in the quota year , including enterprises possessing trading rights to 
import such products or inputs for production purpo ses under a particular quota category, could apply 
for a quota allocation and licence to import products  listed in Annex 3.  The Working Party took note 
of these commitments (paragraph 128). 
The representative of China further confirmed that for products listed in Annex 3, China's system for 
quota allocation and licensing would ensure that those entities with quota allocations would also 
receive any necessary import licence.  This syst em would conform to WTO rules, including the 
WTO Agreement on Import Licensing Procedures, and would be transparent, timely, responsive to 
market conditions and would minimize the burden on trade.  Applications for a quota allocation 
would need to be submitted to only one organization, at one leve l (central or sub-national) for 
approval.  The relevant organiza tion would then issue an import licence based on the quota allocation, 
in most cases within three working days and,  in exceptional cases, within a maximum of ten working 
days after a request for the licence.  A licence would be issued for the full amount of the quota and would be valid for the calendar year issued.  Su ch licence would be extended once, upon request, for 
up to three months, if the request was made before 15 December of the current quota year.  Imports 
occurring under an extended licence would be counte d against the relevant quota amount for the year 
in which the allocation took place.  The represen tative of China confirmed that the relevant 
organization for issuing quota allocations and lic enses, amount of quota, including the growth in 
quota provided for in Annex 3, the eight-digit tariff codes and full descriptions of all products covered 
by each quota and procedures for application fo r a quota allocation and licence, including the 
beginning and end date of the app lication period and any other releva nt procedures or criteria, would 
be published in the official journal referred to in S ection 2(C)(2) of the Draft Protocol at least 21 days 
prior to the beginning of the application period.  Such application period would be from 1-31 August.  
Quotas would be allocated to applicants no later than  60 days after closure of the application period.  
The Working Party took note of these commitments (paragraph 129). 
The representative of China stated  that China would allocate quotas in accordance with the following 
criteria and procedures which would be published in  advance and would be applied in conformity 
with WTO requirements, including the Agreement on Import Licensing Procedures.  In applying these 
criteria, China would consider the need to allo w for equitable participation by producers from WTO 
Members and take into account the need to maximize the potential for quota fill. 
(a) (i) If the relevant quota quantity exceeded  total requests for quota allocations, all 
requests would be approved. 
 (ii) In other cases, the criteria for allocation would be as follows: 
Historical performance of applicants wh ere relevant (in cases in which average 
imports over the three-year period immediatel y prior to the year of China's accession, 
for which data was available, amounted to l ess than 75 per cent of the relevant quota, 
it would be necessary to take into account other criteria inter alia  as set forth below); 
– Production or processing capacity, in the case of intermediate products and 
raw materials;  
– Experience and ability in producing, im porting, marketing, or servicing in 
international markets, in the case of fini shed products or products destined 
for wholesale or retail distribution;  WT/ACC/10/Rev.4/Add.1 
 Page 65 
 
 
 (b) (i) In cases in which average imports over th e three-year period immediately prior to the 
year of China's accession, for which data was available, exceeded 75 per cent of the 
relevant quota, applicants that had not previously been allocated quota would be allocated 10 per cent of the total quota in the first year and the majority of any quota growth in any subsequent year. 
 (ii) In other cases: 
– In the first year, 25 per cent of the total quota would be allocated to 
applicants that had not previously been allocated quota; however, an applicant that had imported under a quota on the relevant products in the year prior to China's accession would not receive a decrease in the absolute 
amount of its quota allocation; 
– In the second year, for the amount of the quota growth as well as an amount 
equivalent to the amount of any quota th at had not been filled in the previous 
year, China would give priority cons ideration to requests from enterprises 
with foreign ownership equal to or less than 50 per cent; 
– In the third and fourth year, if relevant, for the amount of the quota growth as 
well as an amount equivalent to the amount of any quota that had not been filled in the previous year, China w ould give priority consideration to 
requests from enterprises with foreign ownership greater than 50 per cent. 
(c) In all cases, a quota-holder receiving an initial a llocation that had fully utilized or contracted 
for its quota allocation would, upon application, receive an allocation in the following year 
for a quantity no less than the quantity imported in the previous year.  A quota-holder that did 
not import its full allocation would receive a pr oportional reduction in its  quota allocation in 
the subsequent year unless the quantity was re turned for reallocation by 1 September.  
The Working Party took note of these commitments (paragraph 130). 
The representative of China confirmed that all commercial terms of trade, including product 
specifications, product mix, pricing, and packaging, would be at the sole discretion of the quota 
holder, so long as the products are within the rele vant quota category.  Allocations would be valid for 
any Article or mixture of articles subject to th e same quota as specified in Annex 3 of the Draft 
Protocol.  Allocations would be valid for a peri od of one calendar year from the opening of the quota 
import period.  However, if the holder of a quota a llocation had not contracted for import of the total 
quantity allocated to the holder by 1 September, the holder was to immediately return the unused 
portion of the allocation to the relevant authority which would reallocate the quota immediately, if 
unfilled requests were pending, or otherwise within ten days after receipt of a request for an 
allocation.  The relevant organization would publish notice of the availability of additional allocations 
after collecting any unused quotas returned by the quota holders.  Licenses for goods imported under 
reallocated quota would be extended once, upon request, for up to three months, if the request was 
made before 15 December of th e current quota year.  Imports occurring under an extended licence 
would be counted against the relevant quota amount fo r the year in which the re-allocation took place.  
The Working Party took note of these commitments (paragraph 131). 
The representative of China confirmed that the list of  all entities responsible for the authorization or 
approval of imports would be upda ted and republished in the offici al journal, the MOFTEC Gazette, 
within one month of any change thereto.  Th e Working Party took note of this commitment 
(paragraph 132). 
Some members of the Working Party expressed conc ern that China's Provisional Procedures for the 
Administration of Automatic Registration for the Import of Special Commodities (13 August 1994), in particular the criteria for approval of re gistration, would act as a restraint on imports.  WT/ACC/10/Rev.4/Add.1 
Page 66  
 
 The representative of China emphasized that the purpo se of the registration system was only to gather 
statistical information.  He confirmed that Chin a would bring its automatic licensing system into 
conformity with Article 2 of the Agreemen t on Import Licensing Procedures upon accession.  
The Working Party took note of this commitment (paragraph 136). 
The representative of China confirmed that Ch ina would not require a separate import licence 
approval for goods subject to a TRQ allocation re quirement but would provide any necessary import 
licence in the procedure that granted a quota allo cation.  The Working Party took note of this 
commitment (paragraph 138). 
Chinese Taipei
 
The representative of Chinese Taipei stated that area restrictions applying to imports of certain 
passenger cars and certain small commercial vehicl es, certain automobile chassis and motorcycles 
would be eliminated upon Chinese Taipei's  accession to the WTO.  Passenger cars,  light commercial 
vehicles and certain fish products were the only indust rial products that would be subject to tariff-rate 
quotas after WTO accession.  For passenger cars and li ght commercial vehicles, the tariff rate quotas 
would be increased at the annual rate of 20 per cen t.  The transition period of the tariff rate quota 
system would be eight years after the accession year.  Chinese Taipei also undertook that upon its 
accession, area restrictions on agricultural products, except young coconut which would be subject to 
tariff rate quotas, would be eliminated.  These tariff rate quotas would be administered in a manner 
consistent with the requirements of the WTO Agreem ent, in particular the Agreement on Agriculture, 
the Agreement on Import Licensing Procedures and GATT 1994.  The Working Party took note of 
these commitments (paragraph 61). 
In response to further questions from members of the Working Party, the representative of Chinese 
Taipei explained that the decision whether a pr oduct should be included in the Negative List was 
taken by government agencies.  The legal basis for including items in the negative list was Article 11 
of the Foreign Trade Act, which permitted the im position of a restriction if the restriction was 
necessary to fulfil obligations under international treaties or trade Agreements, or for defence 
purposes, social security, culture, human health, e nvironmental protection reasons or to implement 
specific policies.  After accession the inclusion of ne w items would be subject to a review procedure 
to ensure WTO consistency.  Although the legisl ation did not specifically provide for interested 
parties to make representations concerning the in clusion of an item in the negative list, existing 
practice permitted such representations to be made  to decision makers.  The practice of inviting 
interested parties to express their view when c onsidering changes to the Negative List would be 
continued.  Following accession to the WTO, the numb er of items included in the negative list would 
be substantially reduced; inclusion of new items wo uld be subject to a review procedure to ensure 
WTO consistency.  He also noted that the effect of the recent Foreign Trade Act was to limit the types of considerations required to be  taken into account by administrators when deciding whether items 
were to be included in the Negative List as subject to new import licensing requirements.  
The Working Party took note of this commitment (paragraph 66). 
The Consolidated List of Commodities Subject to  Import Regulations and Commodities Entrusted to 
Customs Import Examination was referred to in A ttachment C to this Report.  The representative of 
Chinese Taipei undertook to notify any changes introdu ced to the Consolidated  List in accordance 
with the Agreement on Import Licensing Procedur es.  The Working Party took note of these 
commitments (paragraph 68). 
In response to a request that Chin ese Taipei produce a plan for the elimination of quantitative or other 
non-tariff measures on fish, the representative of Ch inese Taipei stated that Chinese Taipei would 
eliminate all quantitative restrictions on these produc ts from the date of accession, with the sole 
exception of import bans on mackerel, carangid a nd sardines.  The existing import controls for  WT/ACC/10/Rev.4/Add.1 
 Page 67 
 
 
 mackerel, carangid and sardines would be replaced by tariff rate quotas which would be distributed, as 
indicated in paragraphs 27-35, through procedur es consistent with GATT 1994 and the Agreement on 
Import Licensing Procedures.  The Working Party took note of these commitments (paragraph 69). 
The representative of Chinese Taip ei stated that upon accession, Chinese Taipei would implement a 
licensing system for recreational fishing vessels that  conformed to the automatic licensing provisions 
of the WTO Agreement on Import Licensing Proce dures and would require im porters to have an 
approved abandonment/replacement right as applicable to domestically built fishing boats.  He also 
stated that Chinese Taipei would eliminate the import ban on motorcycles over 150cc six months after accession to the WTO and would permit their import.  At that time, Chinese Taipei would implement emission standards for motorcycles over 700cc comparable to international standards.  
The representative of Chinese Taipei also stated that the restrictions on motorcycle access to roads 
would generally apply only to the two major cro ss-island motorways in Chinese Taipei.  He stated 
that restrictions on motorcycle access to roads would not be barriers to market access and that Chinese 
Taipei would consult, upon request of a WTO me mber, regarding road access restrictions and their 
effects.  The representative of Chinese Taipei furthe r stated that Chinese Taipei would eliminate the 
import ban on passenger cars equipped with diesel engines two years after accession to the WTO.  
The Working Party took note of these commitments (paragraph 71).  
The representative of Chinese Taipei said that from the date of accession, Chinese Taipei would apply 
its import licensing and quantitative restrictions regime  in strict conformity with WTO Agreements, in 
particular with the Agreements on Agriculture and Import Licensing Procedures.  Chinese Taipei 
would also ensure that the distribution of import licenses, quotas, tariff-rate quotas, permits or any 
other means of approval for importation or the right of importation by  all le vels of government would 
not be conditioned on whether compe ting domestic suppliers of such products exist or on performance 
requirements of any kind, including but not limited to local content or mixing requirements, the transfer of technology, the conduct of research and development, minimum export requirements, or on the origin or nature of the enterprise.  Chinese Ta ipei would ensure that price increases, if any, in 
respect of imports by state trading enterprises w ould be imposed in a manne r consistent with the 
requirements of Article II:4 of GATT 1994 and Ar ticle 4.2 of the Agreement on Agriculture.  
The Working Party took note of these commitments (paragraph 72). 
The representative of Chinese Taipei said that Ch inese Taipei also undertook to eliminate and not 
reintroduce or apply import bans, quantitative restric tions, licensing restrictions, or other non-tariff 
measures having similar effect which were not  justified under specific provisions of the 
WTO Agreement.  He also noted that Chinese Ta ipei would not use measures related to customs 
procedures and technical product or safety standards and sanitary and phytosanitary measures as disguised barriers to trade and that any measures a pplied would be no more restrictive than necessary 
to accomplish their legitimate goals.  The Wo rking Party took note of these commitments 
(paragraph 73). 
Armenia
 
The representative of Armenia stated that Reso lution No. 124 dated 29 December 1995, regulated 
non-tariff measures in Armenia.  Most imports we re free of any prohibitions or quotas.  Import 
restrictions were imposed only for health, security , and environmental reasons.  The items affected 
were all kinds of weapons; military technology a nd the consumables necessary for its production; 
technologies, equipment and locators of nuclear mate rials (including heating materials); special non-
nuclear materials and services related to it; and ioni zing radiation sources.  The importation of those 
products was subject to specific authorization issued  by the Government of the Republic of Armenia.  
In response to requests from member s of the Working Party, the repr esentative of Armenia stated that 
Armenia would provide its initial notification of  the laws and measures that establish these WT/ACC/10/Rev.4/Add.1 
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 requirements to the Committee on Import Licensing upon accession.  The Working Party took note of 
this commitment (paragraph 73). 
The representative of Armenia confirmed that a Government Decree making amendments to 
Government Decree No. 581 would be adopted by th e Government of Armenia prior to the adoption 
of the Decision concerning the accession of Armenia by the WTO General Council.  This Decree 
would change the duration of the period of validit y for the import permits to one year and would 
permit multiple shipments by the same importers  as well as facilitating testing procedures.  
The Working Party took note of this commitment (paragraph 80). 
The representative of Armenia confirmed that, at the latest by the date of accession, Armenia would 
provide an initial notification of all laws, regul ations and other procedures regulating its import 
licensing or permission requirements, i.e. the list of measures, the legislation and its responses to the 
import licensing questionnaire to the Committee on Import Licensing.  The Working Party took note of this commitment (paragraph 86).   
The representative of Armenia confirmed that, from the date of accession, Armenia would eliminate 
and would not introduce, re-introduce or apply quant itative restrictions on imports or other non-tariff 
measures such as licensing, quotas, bans, permits , prior authorization requirements, licensing 
requirements, and other restricti ons having equivalent effect, th at cannot be justified under the 
provisions of the WTO Agreement.  He further conf irmed that the legal authority of the Government 
of Armenia to suspend imports and exports or to apply licensing requirements that could be used to 
suspend, ban, or otherwise restrict the quantity of trade would be applied from the date of accession in 
conformity with the requirements of the WTO, in particular Articles XI, XII, XIX, XX, and XXI of 
the GATT 1994, and the Multilateral Trade Agreements  on Agriculture, Sanitary and Phytosanitary 
Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade.  In this regard 
he also stated that the same kind of requi rements contained in Resolution No. 124 dated 
29 December 1995 relating to imports would be equa lly applied to imports and to the purchase or sale 
of similar domestic products.  Any exemptions fro m those requirements would be equally applied to 
imports and the output of domestic firms.  The Working Party took note of these commitments 
(paragraph 87). 
FYROM
 
The representative of FYROM confirmed that, from the date of accession or as otherwise provided for 
in the timetable outlined in Table 5(a), no later than 31 December 2003, FYROM would eliminate and 
would not introduce, re-introduce or apply quantitativ e restrictions on imports, or other non-tariff 
measures such as licensing, quotas, bans, permits , prior authorization requirements, licensing 
requirements, and other restricti ons having equivalent effect, th at cannot be justified under the 
provisions of the WTO Agreement.  He further conf irmed that the legal authority of the Government 
of FYROM to suspend imports and exports or to a pply licensing requirements that could be used to 
suspend, ban, or otherwise restrict the quantity of  trade will be applied from the date of accession in 
conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XIX, XX and XXI 
of the GATT 1994, and the Multilateral Trade Agreem ents on Agriculture, Application of Sanitary 
and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade.  The Working Party took not e of these commitments (paragraph 107). 
Cambodia
 
The representative of Cambodia confirmed that, no la ter than 1 June 2005, Cambodia would eliminate 
quantitative restrictions on the importation of fertili zers, pesticides and other agricultural inputs as 
described in paragraphs 75 and 76 and establish a WTO-consistent method of registration and review 
of imported agricultural chemicals.  Requirements re lated to the safe storage and domestic distribution  WT/ACC/10/Rev.4/Add.1 
 Page 69 
 
 
 of these products would apply only to domestic dist ributors or to importers using bonded storage prior 
to domestic distribution.  He further confirmed th at, in the context of Cambodia's implementation of 
the WTO Agreement on Technical Barriers to Trad e, that from 1 January 2007 Cambodia would rely 
on the provisions of that Agreement to regulate dom estic and international trade in these items, and 
that the commitment contained in paragraph 50 woul d also apply to requirements for registration and 
licensing fees for importers of agricultural inputs from 1 June 2005.  The Working Party took note of 
these commitments (paragraph 77). 
The representative of Cambodia confirmed that from  the date of accession, his Government would not 
introduce, re-introduce or apply other non-tariff meas ures such as licensing, quotas, prohibitions, bans 
and other restrictions having equiva lent effect that could not be justified under the provisions of the 
WTO Agreements.  If balance-of-payment measure s were necessary, Cambodia would impose them 
in a manner consistent with the relevant WTO pr ovisions, including Article XVIII of the GATT and 
the Understanding on Balance-of-Payments Provisions  of the GATT 1994.  He further confirmed that 
any discretionary authority permitting the Government  of Cambodia to suspend imports or licensing 
requirements that could suspend, ban, or otherwise restrict the quantity of trade would be applied from 
the date of accession in conformity with the requi rements of the WTO.  The Working Party took note 
of these commitments (paragraph 82). 
Nepal  
The representative of Nepal confirmed that, from the date of accession, Nepal would eliminate and would 
not introduce, re-introduce or apply quantitative r estrictions on imports or other non-tariff measures 
such as licensing, quotas, bans, permits, prior auth orization requirements, licensing requirements, and 
other restrictions having equivalent effect, th at cannot be justified under the provisions of the 
WTO Agreement.  If balance-of-payments measure s were necessary, Nepal would impose them in a 
manner consistent with the relevant WTO provisions , including Article XII and Article XVIII of the 
GATT and the Understanding on Balance-of-Payme nts Provisions of the GATT 1994.  He further 
confirmed that the legal authority of the His Maje sty's Government of Nepal to suspend imports and 
exports or to apply licensing requirements that could be  used to suspend, ban, or otherwise restrict the 
quantity of trade would be applied from the date of accession in c onformity with the requirements of 
the WTO.  The Working Party took note of these commitments (paragraph 50). 
Saudi Arabia  
In response to a further question from a Member, th e representative of Saudi Arabia confirmed that, 
for transmission apparatus classified in heading 85.25 and listed in Annex E, only equipment whose 
operation requires a frequency assignment from CITC  or equipment using frequencies not in 
accordance with the Saudi National Frequency Plan, are subject to non-automatic import licensing.  
Other transmission apparatus, such as persona l digital assistants, whose operation requires a 
frequency assignment to a service provider, are not subject to licence.  The Working Party took note of this commitment (paragraph 128). 
With respect to Satellite Internet Receivers, HS  85291000, the representative of Saudi Arabia noted 
that these products were currently listed in A nnex F as banned imports.  He confirmed that 
Saudi Arabia would permit imports of these products, subject to a non-automatic licence, within three 
years of the date of Saudi Arabia's accession to the WTO.  In his government's view, non-automatic licensing was necessary to protect public morals.  He further stated that internet service providers 
transmitting to such satellite internet receivers w ould be required to use a Saudi internet filtering 
facility.  The Working Party took note of this commitment (paragraph 132). 
The representative of Saudi Arabia later stated that the review of items subject to import licensing had 
been completed and was reflected in Annex E.  He  assured the members of the Working Party that the WT/ACC/10/Rev.4/Add.1 
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 list would continue to be reviewed at least once a year and the findings and decisions of each review 
would be published in the Official Gazette Umm al-Qura  and notified to the Council on Trade in 
Goods.  The Working Party took note of this commitment (paragraph 142). 
In response to further questions from a member of the Working Party regarding seed import 
restrictions, the representative of Saudi Arabia clarifie d that Annex G set forth in detail the role of the 
Ministry of Agriculture, that all imported seeds were subject to import licensing and that Saudi Arabia 
would not apply the Seed Specifications as an unjus tified barrier to trade.  The Working Party took 
note of this commitment (paragraph 153). 
The representative of Saudi Arabia confirmed that  Saudi Arabia would, from the date of accession, 
eliminate and not introduce, re-introduce or apply non-tariff measures such as licensing, permits, prior 
authorization requirements, licensing requirements and other restrictions having equivalent effect that 
cannot be justified under the provisions of the WT O Agreement.  Any further amendments to the 
import licensing regime after accession would be fully in accordance with all relevant provisions of 
the WTO, including the  Agreement on Import Licensing Procedures.  He further confirmed that any 
discretionary authority permitting officials of the Kingdom of Saudi Arabia to suspend imports and 
exports or licensing requirements that could suspend,  ban or otherwise restrict the quantity of trade 
would be applied from the date of accession in confor mity with the provisions of the WTO, including 
Articles XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the  Agreements on Agriculture, 
Application of Sanitary and Phytosanitary Measu res, Import Licensing Procedures, Safeguards and 
Technical Barriers to Trade.  The Working Party took note of these commitments (paragraph 155). 
The representative of Saudi Arabia confirmed that  Saudi Arabia would, from the date of accession, 
eliminate and not introduce, re-introduce or appl y quantitative restrictions on imports or other 
non-tariff measures, such as quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivale nt effect that could not be justified under the 
provisions of the WTO Agreement.  He also confirmed that all import bans currently in place were listed in Annex F, and that the list of banned im ports would be reviewed on an ongoing basis but at 
least once a year to remove items where permitting importation would not compromise the legitimate 
objectives of the Kingdom.  Changes to Saudi law after accession would be fully in accordance with 
all relevant provisions of the WTO.  He further confirmed that any discretionary authority permitting 
officials of the Kingdom of Saudi Arabia to suspe nd imports and exports or otherwise restrict the 
quantity of trade would be applied from the date of  accession in conformity with the provisions of the 
WTO, including Articles XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the  Agreements on 
Agriculture, Application of Sanitary and Phyt osanitary Measures, Import Licensing Procedures, 
Safeguards and Technical Barriers to Trade.  The Working Party took note of these commitments 
(paragraph 158). 
Viet Nam
 
The representative of Viet Nam confirmed that from the date of accession, the import ban on 
cigarettes and other manufactured tobacco products  would be eliminated and replaced with a 
production quota that included imports.  The domes tic production quota would be reduced by the 
quantity of cigarettes imported.  A State-trading enterprise would provide access to Viet Nam's market for manufactured tobacco products, includi ng cigarettes, in accordance with WTO provisions, 
and would operate in a transparent and non-discrim inatory manner.  The Working Party took note of 
these commitments (paragraph 206). 
The representative of Viet Nam subsequently confirmed that Viet Nam would establish a non-
discriminatory and transparent system for the importa tion, distribution, and use of large motorcycles 
by individuals and firms that met appropriate criteri a by 31 May 2007.  He further confirmed that this 
commitment was made without prejudice to the dist ribution commitments set forth in Viet Nam's  WT/ACC/10/Rev.4/Add.1 
 Page 71 
 
 
 Schedule of Specific Commitments.  Prospective pur chasers and/or users of large motorcycles would 
need a large motorcycle operator' s licence from the appropriate authority before purchasing or using a 
large motorcycle.  To ensure the responsibility of large motorcycle operators, an applicant for an 
operator's licence would be required, inter alia , to reach a certain age and to demonstrate knowledge 
and skill in safely operating a large motorcycle.  Di stributors of large motorcycles would be permitted 
to sell such motorcycles only to purchasers presen ting a valid large-motorcycle operator's licence 
from the appropriate regulatory authority.  Any approvals required for the importation of large 
motorcycles (e.g., from the Ministry of Public Security or the Ministry of Trade) would be administered as automatic licenses in conformity with relevant WTO provisions, e.g., the GATT 1994 and the Agreement on Import Licensing Procedures, without restriction on the engine size, based on 
non-discriminatory published criteria, and without an y overall quantitative restrictions.  Distributors 
would be able to import large motorcycles for demonstration and showroom purposes, and for the 
operation of rider training programmes.  The Working Party took note of these commitments (paragraph 208). 
A Member asked Viet Nam to provide data on domes tic production and registra tion of cars and trucks 
in Viet Nam and to justify Viet Nam's current ba n on imports of second-hand vehicles.  In response, 
the representative of Viet Nam said that 51,500 car s had been registered annually between 2003 and 
2005, including 18,980 trucks and 24,200 passenger cars.  In 2003-2004, approximately 43,850 cars 
and trucks had been produced annually.  The representa tive of Viet Nam added that he considered the 
import prohibition on second-hand motor-vehicles of less than five years to be the most feasible measure to ensure traffic safety that Viet Nam could implement under the current conditions, as there 
was no alternative enforceable internal  mechanism.  Asked to reconsider the ban, which in the view of 
Members was not the least trade restrictive measure  to ensure traffic safety, the representative of 
Viet Nam subsequently confirmed that Viet Na m would eliminate the import prohibition on used 
motor-vehicles and replace it with increased impor t duties from the date of accession.  Detailed 
information on the proposed system is provided in Table 15.  Importation of used motor vehicles had 
effectively been allowed as from 1 May 2006.  He fu rther confirmed that Viet Nam was developing a 
system of quality standards for traffic, environment,  and human health/safety applicable to means of 
transportation in compliance with WTO rules.  Regula tions in this regard would be issued promptly.  
Viet Nam would only apply technical measures to second-hand motor vehicles in compliance with the TBT Agreement.  The Working Party took note of these commitments (paragraph 209). 
The representative of Viet Nam confirmed that th e prohibition against superstitious, depraved, and 
reactionary cultural products applie d to all organizations, individua ls, domestic and foreign economic 
entities on a non-discriminatory basis.  He further confirmed that this prohibition was based exclusively on the harmful content of the particul ar product and would not be applied in such a 
manner as to deny entry or access to distribution cha nnels to products that did not fall within these 
prohibited categories.  To this end, he noted that the Ministry of Culture and Information's 
management agencies (which included the Department of the Press, Department of Publishing, 
Department of Cinema, and Department of Perfo rming Arts) conducted insp ections in all economic 
sectors and assessed whether a cultural product was supe rstitious, reactionary or depraved on the basis 
of applicable laws, including the Commercial Law, the Law on the Press and the Law on Publication.  
He confirmed that cultural products would be perm itted into Viet Nam, and would be allowed equal 
and non-discriminatory access to distribution channels, unless, following such inspection of the given 
product, the relevant management agency of the Mini stry of Culture and Information determined that 
the product fell within one of the prohibited categories prescribed by the Vietnamese laws.  The Working Party took note of these commitments (paragraph 215). 
In response to a request for clarification from a Member, the representative from Viet Nam confirmed 
that the Ministry of Culture's line management requirements for cultural goods did not apply to 
products that did not contain images, sounds, or te xt of a cultural nature, including blank computer 
disks, storage or memory devices, and application software.  The representative of Viet Nam further WT/ACC/10/Rev.4/Add.1 
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 confirmed that inspections of cultural products pur suant to the licensing requirement applied only to 
the first instance of importation of a given product,  consistent with the requirements applied to 
domestic producers; if, upon inspection in the first instance of importation, the Ministry of Culture and Information approved the product for entry, any subsequent importation of the identical good 
from the same exporter would not be subject to  inspection pursuant to the cultural licensing 
requirement, and could therefore be granted automa tically an import licence and be imported directly 
into Viet Nam.  The Working Party took note of these commitments (paragraph 216). 
The representative of Viet Nam confirmed that from the date of accession, the restriction on imports 
of "specialized encryption machines and encrypti on software subject to State secret" set out in 
Table 12 would not apply to general, commerc ially traded goods equipped with encryption 
technology, which were destined for mass consum ption, such as all products covered by the 
WTO Information Technology Agreement (ITA).  He confirmed that Viet Nam would permit imports of ITA and other commercially traded goods in compliance with the WTO Agreement.  
The representative of Viet Nam further confirmed that Viet Nam would not impose unreasonable or burdensome requirements on imports in determini ng whether other goods with encryption technology 
were subject to the import restriction set out in Ta ble 12.  Once officials in Viet Nam had determined 
that a type of good equipped with encryption technology was not subject to this import restriction, that 
determination would apply to future imports of  such good.  The Working Party took note of these 
commitments (paragraph 218). 
The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would eliminate 
and not introduce, re-introduce or apply quantita tive restrictions on imports, or other non-tariff 
measures, such as quotas, bans, permits, prior aut horization requirements, licensing requirements and 
other restrictions having equivalent effect, that could not be justified under the provisions of the 
WTO Agreement.  He confirmed that, to this end, Viet Nam would eliminate no later than the date of 
accession the import prohibition on cigarettes and cigars  and used motor-vehicles and all quantitative 
import restrictions in the form of quotas or restrictive licenses inconsistent with WTO provisions.  
Viet Nam would also convert the discretionary im port licensing regime applied to sugar into a TRQ 
upon accession.  He further confirmed that, from the date of accession, the authority of his Government to suspend imports and exports, or to apply licensing requirements that could be used to 
suspend, ban, or otherwise restrict the quantity of  trade, including those listed in Tables 12, 13(a-b), 
and 14, would be applied in conformity with the requirements of the WTO Agreement.  The Working 
Party took note of these commitments (paragraph 227). 
Tonga
 
The representative of Tonga confirmed that Tonga would remove its licensing requirements for eggs, 
cabin and ships biscuits, brandy, whisky, and rum by 31 December 2006 as indicated in the legislative action plan annexed to document WT/ACC/TON/ 15.  The Working Party took note of this 
commitment (paragraph 79). 
The representative of Tonga confirmed that, from the date of accession, Tonga would not introduce, 
re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, prohibitions, bans and other restri ctions having equivalent effect that cannot be 
justified under the provisions of the WTO Agreement.  The legal authority of the Government of Tonga to restrict or prohibit importation of goods into Tonga would be applied from the date of 
accession in conformity with the relevant requirements of the WTO, in particular Articles XI, XII, 
XIII, XV, XVIII, XIX, XX, and XXI of the GA TT 1994, and the Agreements on Agriculture, the 
Application of Sanitary and Phytosanitary Measu res, Import Licensing Procedures, Safeguards, and 
Technical Barriers to Trade.  The Working Pa rty took note of these commitments (paragraph 84).  WT/ACC/10/Rev.4/Add.1 
 Page 73 
 
 
 Ukraine  
The representative of Ukraine confirmed that by th e date of accession Ukraine would eliminate all 
restrictions on the importation of ITA and other mass market technology goods with cryptographic capability, including import approval requirements a nd would not impose new restrictions after 
accession.  He clarified that this included not requiring activity licenses for the repair and after-service 
activities for such ITA goods within Ukraine relate d to encryption capability.  Further, requirements 
for controlling the importation of other dual-u se goods with cryptographic capability would not 
impose unreasonable or burdensom e requirements on such goods.  The Working Party took note of 
these commitments (paragraph 100). 
The representative of Ukraine confirmed that fro m the date of accession Ukraine would maintain 
transparent and science based standa rds for trade in ground beef.  He further confirmed that Ukraine 
would not introduce a ban on this product that coul d not be justified under the provisions of the 
WTO Agreement.  The Working Party took note of this commitment
 (paragraph 173). 
The representative of Ukraine confirmed that from the date of accession, Ukraine would implement its 
import licensing procedures, including those relati ng to publication and provision of information on 
automatic and non-automatic licenses, in conform ity with the WTO Agreement on Import Licensing 
Procedures, and that the provisions of the Agreement would be reflected in its laws and regulations.  
The Working Party took note of these commitments (paragraph 191). 
The representative of Ukraine confirmed that Ukra ine would eliminate the ban on imports of buses 
and trucks of older than eight years and of cars older than eight years from the date of accession.  
After this date, the imported vehicles would be s ubject to the same domestic legislation that was 
applied to all cars of similar age used in traffic in the territory of Ukraine to ensure that they comply 
with the relevant technical norms on safety and environmental standards and registration 
requirements, including registration fees, applied on a non-discriminatory basis.  Requirements to 
provide an expert evaluation of the import classification by the Chamber of Commerce had been 
repealed.  From the date of accession, Ukraine would eliminate and would not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, li censing requirements, and other restrictions having 
equivalent effect, that could not be justified under the provisions of the WTO Agreement, including 
measures referred to in paragraphs 171, 172 and 181.  He further confirmed that the legal authority of 
Ukraine to suspend imports and exports or to apply licensing or other requirements that could be used 
to suspend, ban, or otherwise restrict the quantity  of trade would be applied from the date of accession 
in conformity with the requirements of the WTO Agreement, including Articles XI, XII, XIII, XIX, XX, and XXI of the GATT 1994, and the Agreements  on Agriculture, Sanitary and Phytosanitary 
Measures, Import Licensing Procedures, Safeguards a nd Technical Barriers to Trade.  The Working 
Party took note of these commitments (paragraph 192).
 
Cape Verde  
The representative of Cape Verde confirmed that Cape Verde would eliminate from the date of 
accession, and would not introduce, reintroduce or appl y quantitative restrictions on imports or other 
non-tariff measures such as quotas, bans, permits, prior authorization requirements, licensing requirements or other requirements or restrictions ha ving equivalent effect that  could not be justified 
under the provisions of the WTO Agreement.  The import licensing regime from the date of accession would be fully in accordance with all relevant  provisions of the WTO Agreement, including 
the Agreement on Import Licensing Procedures.  He fu rther confirmed that the legal authority of the 
Government of Cape Verde to suspend imports or to apply licensing requirements that could be used 
to suspend, ban or otherwise restrict the quantity  of trade would be applied from the date of accession 
in conformity with the provisions of WTO Agr eement, including the GATT 1994, the Agreements on WT/ACC/10/Rev.4/Add.1 
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 Import Licensing Procedures and Safeguards, a nd the Understanding on Balance-of-Payments 
Provisions of the GATT 1994.  The Working Party took note of these commitments (paragraph 123).  
- Customs valuation  
Ecuador
 
The representative of Ecuador said that his Governme nt will continue not to apply minimum values for 
customs purposes from the date of accession of Ec uador to the WTO.  Ecuador would abide by the 
provisions of the Agreements on Preshipment Inspecti on and Customs Valuation in this regard, from the 
date of accession of Ecuador to the WTO.  The Working Party took note of these commitments 
(paragraph 29). 
Mongolia  
The representative of Mongolia stated that his Gove rnment's laws on customs valuation were in full 
conformity with the WTO Agreement on the Implementation of Ar ticle VII of the GATT 1994, and that 
Mongolia would not require recourse to any transitio nal period for implementation of that Agreement.  
Should the services of a preshipment inspection firm be used to assist Mongolia in the implementation 
of its customs procedures, the Government of Mongolia would ensure that the operations of such firms 
were consistent with the relevant WTO Agreem ents, e.g. on Preshipment Inspection and Customs 
Valuation.  The Working Party took not e of this commitment (paragraph 45). 
With reference to customs practices and procedur es, the representative of Mongolia said that his 
Government would apply customs pr actices and procedures in accord ance with the provisions of 
Articles VII, VIII and X of the GATT 1994 and th e WTO Agreement on Implementation of Article VII 
of the GATT 1994 from the date of its accession.  By  that date Mongolia would amend any provision of 
law or administrative regulation that provided for practices inconsistent wi th the above-mentioned 
provisions.  The Working Party took note of these commitme nts (paragraph 46). 
Bulgaria  
The representative of Bulgaria indicated that it will fully apply the WTO provisions concerning customs 
valuation from the date of accession, including, in addition to the Agreement on the Implementation of 
Article VII of the GATT 1994, the provisions for th e Valuation of Carrier Me dia Bearing Software for 
Data Processing Equipment and the provisions on the Treatment of Interest Charges in Customs Value 
of Imported Goods.  He further confirmed that, as an international Agreemen t, the provisions of the 
WTO Agreement on the Implementation of Article VII of the GATT 1994 would supersede domestic 
law after accession.  The Working Party t ook note of this commitment (paragraph 73). 
Panama  
With reference to customs practices and procedur es, the representative of Panama said that his 
Government would apply customs practices and procedures in accordance with the relevant 
WTO provisions including those of Articles VII, VIII and X of the GATT 1994 from the date of its 
accession.  By that date, Panama  would amend any provision of law or administrative regulation that 
provided for practices inconsistent with the above-mentione d provisions.  He further stated that from the 
date of accession the use of minimu m import prices would be eliminated  and, that in accordance with 
the WTO Agreements on Agricultur e and Implementation of Articl e VII of the GATT 1994, such 
measures would not be reintroduced.  The Wo rking Party took note of  these commitments 
(paragraph 34).  WT/ACC/10/Rev.4/Add.1 
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 The representative of Panama stated that by July 1996, his Government would enact a decree law on 
customs valuation that would be in full conformity  with the WTO Agreement on the Implementation of 
Article VII of the GATT 1994, and th at that law would come into ef fect by 1 January 1997.  Panama 
would not require recourse to any additional trans itional period for implementation of the Agreement.  
The Working Party took note of th is commitment (paragraph 35). 
Also, see "preshipment inspection" below. 
Kyrgyz Republic  
The representative of the Kyrgyz Republic indicate d that the Kyrgyz Republic would fully apply the 
WTO provisions concerning customs valuation from the date of accession, including, in addition to 
the Agreement on the Implementation of Article VII of  the GATT 1994, the provisions for the Valuation 
of Carrier Media Bearing Software for Data Proces sing Equipment and the provisions on the Treatment 
of Interest Charges in Customs Value of Import ed Goods.  He further confirmed that, as an 
international Agreement, the provisi ons of the WTO Agreement on the Implementation of Article VII of 
the GATT 1994 would supersede dome stic law after access ion.  He stated that upon accession, 
minimum import prices would not be applied for cu stoms valuation purposes.  The Working Party took 
note of these commitments (paragraph 63). 
Latvia  
The representative of Latvia confirmed that Latv ia would fully apply the WTO provisions concerning 
customs valuation from the date of accession wit hout recourse to a transition period, including 
the Agreement on the Implementation of Article VII of the GATT 1994 including its provisions on 
methods of appraisement and Annex I (Interpretative No tes) and Article 13 of th e Agreement, as well as 
the provisions for the Valuation of Carrier Media Bearing Software for Da ta Processing Equipment 
(Decision 4.1).  The Working Party took not e of these commitment s (paragraph 62). 
Estonia  
The representative of Estonia confirmed that, from th e date of accession, Estonia would apply fully the 
WTO provisions concerning custom s valuation, including in addition to the Agreement on the 
Implementation of Article VII of the GATT 1994, the pr ovisions on the Treatment of Interest Charges in 
Customs Value of Imported Goods and for the Valua tion of Carrier Media Bear ing Software for Data 
Processing Equipment.  In accordance with these latt er provisions, only the cost of the carrier medium 
itself would be accounted for in the customs value.  He st ated that Estonia would not use any form of 
reference price or fixed valuation schedule for the va luation of imports or to apply duties and taxes, and 
that all methods of valuation used were in stri ct conformity with those provided for in the 
WTO Agreement on the Implementation of Article VII of the GATT 1994.  He further confirmed that, 
as an international Agreement, the provisions of the WTO Agreement on the Implementation of 
Article VII of the GATT 1994 would supersede domest ic law upon accession.  The Working Party took 
note of these commitments (paragraph 71). 
Jordan  
The representative of Jordan confirmed that Jord an would fully apply the WTO provisions concerning 
customs valuation from the date of accession wit hout recourse to a transition period, including 
the Agreement on the Implementation of Article VII of the GATT 1994.  In this regard, the Customs 
Law and its implementing regul ations incorporated Annex I (Interpreta tive Notes) and provisions for the 
Valuation of Carrier Media Bear ing Software for Data Processi ng Equipment (Decision 4.1).  
The Working Party took note of th ese commitments (paragraph 94). WT/ACC/10/Rev.4/Add.1 
Page 76  
 
 Georgia
 
The representative of Georgia confirmed that from th e date of accession its laws  and regulations on rules 
of origin would be in conformity with the provisions of the Agreement.  In this regard, the requirements 
of Article 2(h) and Annex II, paragraph 3(d), i.e., that for non-preferential and preferential rules of 
origin, respectively, its customs authority or pres hipment inspection authorit y acting on its behalf will 
provide upon request an assessment of the origin of the import and outline the terms under which it will 
be provided.  The Working Party took note of this commitment (paragraph 73).   
Albania  
The representative of Albania committed that Alba nia had implemented a De cision of the Council of 
Ministers, Decision No. 516 dated 14 October 1999 entitled "On Some Changes to the Decision of the 
Council of Ministers On the Im plementing Provisions of the Customs Code, No. 205 dated 
13 April 1999".  This legislation would ensure that  the Implementing Provisions of the Customs Code 
would be in compliance with The Interpretive Note  to Article 5.8 of the WTO Valuation Agreement; 
Article 7.3 of the WTO Valuation Agreement; Articl e 9 of the WTO Valuation Agreement.  Albania 
would  provide confirmation that it had published the implementing provisions explaining when "the 
customs authorities require the provis ion of a security" in order to fulfil its obligations under Article 12 
of the Customs Valuation Agr eement.  The Working Party took note of these commitments 
(paragraph 73). 
The representative of Albania confirmed that, from th e date of accession, Albania would comply with 
the WTO provisions concerning customs valuation, including in addition to the Agreement on the Implementation of Article VII of the GATT 1994, th e Interpretive Notes to that Agreement, and the 
provisions for the Valuation of Carrier Media Bear ing Software for Data Processing Equipment.  
In accordance with these latter provisions, only the co st of the carrier medium itself would be accounted 
for in the customs value (Decision 4.1).  She added th at, as an international Agreement, the provisions of 
the WTO Agreement on the Implementation of Ar ticle VII of the GATT 1994 would supersede 
domestic law upon acces sion.  The Working Party took note of these commitments (paragraph 74). 
The representative of Albania stat ed that Albania approved a Deci sion of the Council of Ministers 
entitled "On Some Changes to the Decision of the Council of Ministers On the Implementing Provisions of the Customs Code, No. 205 dated 13 April 1999", No. 516 dated 14 October 1999 which served as an 
amendment to the Implementing Provisions of the Customs Code.  The modification in the implementing provisions of the Customs Code included a word-for-word text of the Interpretive Note to 
Article 5.8 of the WTO Customs Valuation Agreemen t, which provided that local taxes payable by 
reason of the sale of the goods for which a deduc tion was not made under Article 5.1(a) (iv) (deduction 
for customs duties and national taxes by reason of im portation) shall be made under Article 5.1(a) (i) 
(deductions for commissions or profit and general expenses).  She further confirmed that prior to 
Albania's accession to the WTO, both the Law on Cu stoms Code of the Republic of Albanian, No. 8449 
dated 27 January 1999 and the Decisi on of the Council of Ministers, No. 205 dated 14 April 1999 would 
be amended to provide that the transaction value of  cinematographic films im ported into Albania would 
not include royalties and licence fees for the right to  reproduce or distribute them , and that such changes 
would not be added toward their dutiable value.  The Working Party took note of these commitments 
(paragraph 75). 
Oman
 
The representative of Oman confirmed that, from th e date of accession, Oman would apply fully the 
WTO provisions concerning custom s valuation, including in addition to the Agreement on the 
Implementation of Article VII of the GATT 1994, the pr ovisions on the Treatment of Interest Charges in 
Customs Value of Imported Goods and for the Valua tion of Carrier Media Bear ing Software for Data  WT/ACC/10/Rev.4/Add.1 
 Page 77 
 
 
 Processing Equipment.  In accordance with these latt er provisions, only the cost of the carrier medium 
itself would be accounted for in the customs value.  He stated that Oman wo uld not use any form of 
reference price or fixed valuation schedule for the va luation of imports or to apply duties and taxes, and 
that all methods of valuation used were in stri ct conformity with those provided for in the 
WTO Agreement on the Implementation of Article VI I of the GATT 1994.  The Working Party took 
note of these commitments (paragraph 64). 
Croatia  
The representative of Croatia confirmed that Croatia would fully apply the WTO provisions 
concerning customs valuation from the date of accession without recourse to a transition period, 
including the Agreement on the Implementation of Ar ticle VII of the GATT 1994.  In this regard, 
minimum import valuation provisions had been e liminated and the new Law and its implementing 
regulations incorporated Annex I (Interpretative No tes) and provisions for the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment (Decision 4.1).  He further confirmed that the Customs Law had been amended so that the "sal e for exportation value" of cinematographic films 
imported in Croatia would not include royalties and licence fees for the right to reproduce or 
distribute them, nor would such charges be added toward their dutiable value.  The Working Party 
took note of these commitments (paragraph 83). 
Moldova
 
The representative of Moldova confirmed that, from the date of accession, Moldova would apply fully 
the WTO provisions concerning customs valuation,  including in addition to the Agreement on the 
Implementation of Article VII of the GATT 1994, the provisions on the Treatment of Interest Charges 
in Customs Value of Imported Goods and for the Valuation of Carrier Media Bearing Software for 
Data Processing Equipment.  In accordance with th ese latter provisions, only the cost of the carrier 
medium itself would be accounted for in the custom s value.  He also confirmed that Moldova had 
eliminated the use of reference prices for determini ng the customs value of imports, and that from the 
date of accession Moldova would not use minimum values, reference prices, or a fixed valuation 
schedule for the valuation of imports or to apply duties and taxes.  He added that, as an 
international Agreement, the provisions of the WT O Agreement on the Implementation of Article VII 
of the GATT 1994 would supersede domestic law afte r accession.  The Working Party took note of 
these commitments (paragraph 90). 
Lithuania  
The representative of Lithuania stated that the system of import reference prices, including those 
applied to sugar, grain and products thereof, poultr y, forage products, legu minous vegetables, oil and 
products thereof, matches and corrugated sheets, as  well as the system of "price-in-checking", had 
been eliminated on 1 April 2000, and that such measures would not be reintroduced except in 
accordance with WTO Agreements.  He added that "comparative prices" will never be applied as the 
customs value of imports.  The Working Party t ook note of these commitments (paragraph 79). 
The representative of Lithuania confirmed that as from the date of its accession Lithuania would not 
use any form of reference price of fixed values to establish the value of imports and exports for 
customs purposes.  He also stated that from the da te of its accession Lithuania's customs valuation 
legislation and practice would be in full confor mity with the relevant WTO provisions, including 
Article VII of GATT 1994 and the Agreement on Implementation of Article VII without any 
transition period.  The Working Party took note of this commitment (paragraph 80). WT/ACC/10/Rev.4/Add.1 
Page 78  
 
 China
 
In response, the representative of China stated that China had ceased to use and would not reintroduce 
minimum or reference prices as a means to determine customs value.  The Working Party took note of 
this commitment (paragraph 140). 
The representative of China confirmed that, upon a ccession, China would apply fully the Customs 
Valuation Agreement, including the customs valuati on methodologies set forth in Articles 1 through 8 
of the Agreement.  In addition, China would appl y the provisions of the Decision on the Treatment of 
Interest Charges in Customs Value of Imported G oods, and the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, adopted by the WTO Committee on 
Customs Valuation (G/VAL/5), as soon as practicable , but in any event no later than two years from 
the date of accession.  The Working Party to ok note of these commitments (paragraph 143). 
Chinese Taipei  
The representative of Chinese Taipei stated that Chinese Taipei would continue to improve its current 
practice of requiring importers to post bonds for prom pt clearance of goods in order to make the bond 
amount a closer reflection of the actual value of the goods.  Any bond paid would be refunded, if a 
post-clearance assessment of the customs value of  the goods was less than the bond amount.  Chinese 
Taipei would, by the date of accession, adopt an equitable, transparent Customs bonding system for 
any perishable fruits and vegetables subject to such  requirements that allows for potentially frequent 
adjustment to the bond value to take account of pr evailing market forces.  The representative of 
Chinese Taipei stated that the Customs bonding syst em would have the following characteristics:  
(i) specific bond values would be fixed for each  supplier country.  Upon request, Chinese Taipei 
Customs authorities would make available to an y domestic or foreign interested party the 
data, the data source, and the methodology u sed in formulating the reference price upon 
which the value of the bond was based. 
(ii) Adjustments would be made to the specifi c bond values, as frequently as necessary, to take 
account of prevailing international market prices, and seasonal quality consideration. 
(iii) Alternative data sources would be consider ed, should representatives of an exporting country 
believe that more appropriate and accurate data  exist beyond that being employed by Chinese 
Taipei in setting the bond values. 
(iv) A mechanism would be established to provide, at  the request of either an exporting country or 
Chinese Taipei authorities, for prompt consu ltations should a question or concern arise 
relative to an established bond value. 
The Working Party took note of these commitments (paragraph 78). 
The representative of Chinese Taipei confirmed that  amendments to bring the Customs Law into 
conformity with the Customs Valuation Agreemen t would be made prior to accession, either by 
eliminating the inconsistent practices or amending cu rrent laws and regulations to bring procedures 
into line with the Customs Valuation Agreement.  He confirmed that Chinese Taipei would implement 
the Customs Valuation Agreement fully upon accession,  without recourse to any transition period.  
He further committed that Chinese Taipei would, with a view to resolving specific problems, upon 
request, provide information to WTO Members on  the methods for determination of customs 
valuation of specific products and consult concerning the effect of Chinese Taipei's customs valuation 
procedures on their trade.  The Working Party t ook note of these commitments (paragraph 80).  WT/ACC/10/Rev.4/Add.1 
 Page 79 
 
 
 Armenia  
The representative of Armenia stated that all the provisions of the WTO Agreement on the 
Implementation of Article VII of  GATT 1994 would be adopted as an integral part of Armenia's 
Customs Code upon Armenia's accession to the WTO. A ll relevant laws would be in full conformity 
with the requirements of the Agreement on Impl ementation of Article VII of the GATT 1994.  
In particular, a legislative amendment to Article 82 of the Customs Code enacted on 
25 September 2002 stipulates that customs valuat ion shall be made in accordance with the 
Interpretative Notes to the WTO Cu stoms Valuation Agreement.  By means of a Government Decree, 
made pursuant to Article 82 of the Customs Code, th e Interpretative Notes of the Agreement would be 
fully incorporated in Armenia's customs valuation laws.  As well, the Decision of 24 September 1984 
on the Valuation of Carrier Media Bearing Soft ware for Data Processing Equipment would be 
incorporated into the new Customs Code (Article 85, Paragraph (d)) ensuring that valuation of the 
software was based on the value of the media.  Ar menia would enact the legislation and regulations 
addressing these issues prior to the adoption of th e Decision concerning Armenia's accession to the 
WTO. He confirmed that on 20 November 2002 the Parliament of Armenia had adopted the necessary 
amendments to the Customs Code, which would be  enacted in law prior to the adoption by the 
General Council of the Decision concerning Armenia's accession to the WTO.  The Working Party took note of these commitments (paragraph 97). 
FYROM
 
The representative of FYROM confirmed that, from th e date of accession, FY ROM would apply fully 
the WTO provisions concerning customs valuation,  including the Agreement on the Implementation 
of Article VII of the GATT 1994 and Annex I (Interpretative Note) and the provisions for the 
Valuation of Carrier Media Bearing Software fo r Data Processing Equipment (Decision No. 4.1), 
providing that valuation of the software was based on the value of the media.  He stated that FYROM 
would not use any form of reference price or fixed valuation schedule for the valuation of imports or 
to apply duties and taxes, and that all methods of va luation used were in strict conformity with those 
provided for in the WTO Agreement on the Implem entation of Article VII of the GATT 1994.  
The Working Party took note of these commitments (paragraph 111). 
Cambodia  
The representative of Cambodia stated that legislation on the valuation of imports for customs and 
taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted by 1 July 2004.  Cambodia would progressively implement the Agreement on Customs 
Valuation in accordance with the action plan in Ta ble 7, and with the understanding that during this 
period the scope of implementation of other aspects of  the Agreement, as described in paragraphs 89, 
90 and 91 would be applied by Cambodia.  Full implementation will start from 1 January 2009.  
The Working Party took note of this commitment (paragraph 93). 
Nepal
 
In response to questions concerning the right to appeal referred to in Article 11 of the Customs 
Valuation Agreement, the representati ve of Nepal said that in accordance with Section 37 of the Customs 
Act 1962, the importer had the right to appeal to  the Revenue Tribunal against the decisions of 
customs officials in respect of the determination of  customs value.  Nepal was currently preparing the 
establishment of an independent administrative tribunal to review the decisions of the customs authority regarding customs valuation.  It was foreseen that the decisions  of the administrative 
tribunal would be subject to appeal to the Revenue Tribunal, which was a part of judicial system.  
Nepal believed that such institutional system w ould provide prompt review and correction of 
administrative actions relating to customs matters , in accordance with Article X:3(b) and (c) of WT/ACC/10/Rev.4/Add.1 
Page 80  
 
 GATT 1994 and the Agreement on Customs Valuation.  He confirmed that in pursuance of the action 
plan contained in Table 3, the right to appeal to an independent administrative tribunal would be in effect on 31 December 2004.  The Working Party took note of this commitment (paragraph 53). 
The representative of Nepal stated that legisla tion on the valuation of imports for customs and 
taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be 
enacted by 1 July 2004.  Nepal would progressive ly implement the Agreement on Customs Valuation 
in accordance with the action plan in Table 3, an d with the understanding that during this period the 
scope of implementation of other aspects of the Ag reement, as described in paragraphs 55 and 56, 
would be applied by Nepal.  Fu ll implementation will start from 1 January 2007.  The Working Party 
took note of these commitments (paragraph 57).
 
Saudi Arabia 
The representative of Saudi Arabia confirmed that  the Kingdom of Saudi Arabia would implement the 
provisions of the WTO Agreement on Implementa tion of Article VII of GATT 1994 (concerning 
customs valuation) in full from the date of accession to  the WTO, without recourse to any transitions.  
He also confirmed that Saudi Arabia would implem ent paragraph 2 of Decision 4.1 on the Valuation 
of Carrier Media Bearing Software for Data Pr ocessing Equipment.  The GCC Common Customs 
Law and Implementing Regulations , which came into effect on 1 January 2003, substantially 
implemented the provisions of the Customs Valua tion Agreement.  Deficiencies in the law and 
regulations identified by members had been remedi ed in Ministerial Decision No. 1207 of 9.5.1425H 
(27 June 2004).  He further confirmed that the Mi nisterial Decision would remain in effect until the 
GCC Rules of Implementation were officially amende d by the GCC.  The Working Party took note of 
these commitments (paragraph 164). 
Viet Nam  
The representative of Viet Nam confirmed that, fro m the date of accession, Viet Nam would fully 
apply the WTO provisions concerning customs valuation, including the Agreement on the 
Implementation of Article VII of the GATT 1994 a nd Annex I (Interpretative Notes).  Viet Nam 
would ensure that any customs valuation method to  be applied would be in accordance with these 
WTO rules.  In this regard, he confirmed that mi nimum prices and any system of reference prices or 
fixed valuation schedule applied to imports in lie u of the transaction value to determine customs 
valuation had been eliminated and would not be re introduced and that that all methods of valuation 
used were in strict conformity with those provi ded for in the WTO Customs Valuation Agreement.  
He added that Viet Nam was currently applying pa ragraph 2 of Decision No. 4.1, the Valuation of 
Carrier Media Bearing Software for Data Processi ng Equipment (G/VAL/5), as provided in Annex 1 
to Circular No. 113.  Viet Nam committed to im plement Decision No. 3.1 as soon as possible, but in 
any event no later than two years from the date of  accession and paragraph 2 of Decision No. 4.1 upon 
accession.  He further confirmed that any modification to or amendment of the Decree No. 155 or Circular No. 113, including the Annex thereto, would be in compliance with the WTO Customs 
Valuation Agreement, including the Interpretative No tes.  Viet Nam would inform the WTO Customs 
Valuation Committee of any changes to Decree No. 155 or Circular No. 113, including the Annex to 
Circular No. 113, or any other la ws, regulations, decrees or circulars that were relevant to the 
WTO Customs Valuation Agreement, in accordance with Article 22 of the Agreement, including 
relevant changes in the administration of these provisions.  The Working Party took note of these 
commitments (paragraph 238). 
Tonga
 
The representative of Tonga confirmed that legislat ion on the valuation of imports for customs and 
taxation purposes conforming to the requirements of the WTO Agreement on the Implementation of  WT/ACC/10/Rev.4/Add.1 
 Page 81 
 
 
 Article VII of the GATT 1994 had been drafted and w as expected to be submit ted to the Parliament 
for enactment in 2006 .  Tonga would provide any interested Member a copy of the draft Regulations 
for implementation of the amended Customs and Excise Act by 31 July 2006.  Tonga would apply 
fully the Agreement no later than 1 January 2008 accord ing to the action plan in Table 9.  During this 
period, the scope of implementation of other aspects of the Agreement and other measures as 
described in paragraphs 89 and 90 would be applied by Tonga.  The Working Party took note of this 
commitment (paragraph 91). 
Ukraine  
The representative of Ukraine confirmed that, as from  the date of accession, Ukraine would apply the 
WTO provisions concerning customs valuation, in cluding the Agreement on the Implementation of 
Article VII of the GATT 1994 and Annex I (Interpre tative Note) and paragraph 2 of the Decision on 
Valuation of Carrier Media Bearing Software fo r Data Processing Equipment (Decision No. 4.1), 
providing that valuation of software was based on th e value of the media.  He stated that Ukraine 
would not use any form of reference or minimum pr ices or fixed valuation schedules for the valuation 
of imports and that all methods of valuation used were in conformity with those provided for in the 
WTO Agreement on the Implementation of Article VII of the GATT 1994.  The Working Party took 
note of these commitments (paragraph 204). 
Cape Verde  
The representative of Cape Verde stated that legisl ation on the valuation of imports for customs and 
taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted prior to Cape Verde's acc ession to the WTO, but that some of the provisions would not 
immediately go into effect.  Cape Verde would progressively implement the Agreement on Customs 
Valuation and Annex I (Interpretative Notes)  in accordance with the Action Plan in Table 9, and with 
the understanding that during this period the sc ope of implementation of other aspects of 
the Agreement, as described in paragraphs 127 to 12 9, would be applied by Cape Verde.  Cape Verde 
would also apply Decision No. 3.1 of the Committ ee on Customs Valuation (Treatment of Interest 
Charges in the Customs Value of Imported Goods) and paragraph 2 of the Decision on Valuation of 
Carrier Media Bearing Software for Data Processing Equipment (Decision 4.1).  Full implementation would start from 1 January 2011.  The Working Party took note of these commitments (paragraph 130).  
- Rules of origin  
Bulgaria
 
The representative of Bulgaria confirmed that Bulgaria would remedy any departures from full 
conformity with the WTO Agreement on Rules of Orig in prior to its accession, and that by that time, 
Bulgaria's application of rules of origin for both MFN and preferential trade wo uld be administered in 
conformity with the provisions of  the Agreement.  The Working Party took note of this commitment 
(paragraph 75). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic confir med that the Kyrgyz Republic would remedy any 
departures from full conformity with the WTO Agreem ent on Rules of Origin prior to its accession, and 
that by that time, the Kyrgyz Re public's application of rules of or igin for both MFN and preferential 
trade would be administered in conformity with th e provisions of the Agreement.  The Kyrgyz Republic 
would adopt the Harmonized Rules of Origin once fina lized by the WTO in co-operation with the World 
Customs Organization.  The Working Party took note of this commitment (paragraph 66). WT/ACC/10/Rev.4/Add.1 
Page 82  
 
 Estonia
 
The representative of Estonia stated that the Government Regulation es tablishing Estonia's 
non-preferential rules of or igin would be adopted by 30 June 1999, or in any case no later than by the 
date of accession.  He confirmed that from the date  of accession the non-prefe rential rules of origin 
would comply fully with the WTO Agreement on Rules of Origin.  The Working Party took note of this 
commitment (paragraph 75). 
Jordan  
The representative of Jordan stated that, from the date of accession, Jordan's preferential and 
non-preferential rules of origin would comply fu lly with the WTO Agreement on Rules of Origin.  
The requirements of Article 2(h) and Annex II, Paragraph 3(d) of th e Agreement would also be fully 
implemented prior to accession.  He also stated that in any event, from the date of accession, Customs 
would provide an assessment of the origin of the im port upon the request of an exporter, importer or any 
person with a justifiable cause.  Any request for su ch an assessment would be accepted even before 
trade in the goods concerned began.  Any such assessment would be bindi ng for three years.  
The Working Party took note of th ese commitments (paragraph 100). 
Albania  
The representative of Al bania stated that from the date of  accession Albania preferential and non-
preferential rules of origin would comply fully  with the WTO Agreement on Rules of Origin.  
The requirements of Article 2(h) and Annex II, Paragraph 3(d) of th e Agreement would also be fully 
implemented prior to accession.  She also stated that in any event, from the date of accession the 
Customs would provide an assessment of the origin  of the import upon the request of an exporter, 
importer or any person with a justifiable cause.  An y request for such an asse ssment would be accepted 
even before trade in the goods concerned began.  Any such assessment would be binding for three years. 
The Working Party took note of th ese commitments (paragraph 79). 
Oman  
The representative of Oman stated that the Governme nt Regulation esta blishing Oman's rules of origin 
would be adopted no later than by the date of accessi on.  He confirmed that from the date of accession 
Oman's rules of origin would comply fully with the WTO Agreement on Rules of Origin.  The Working 
Party took note of this commitment. (paragraph 67). 
Croatia  
The representative of Croatia confirmed that from the date of accession its laws  and regulations on rules 
of origin would be in conformity with the provisions of the Agreement.  In this regard, the requirements 
of Article 2(h) and Annex II, paragraph 3(d), i.e., that for non-preferential and preferential rules of 
origin, respectively, its customs authority or pres hipment inspection authorit y acting on its behalf will 
provide upon request an assessment of the origin of the import and outline the terms under which it will 
be provided.  The Working Party took not e of this commitment (paragraph 88). 
Lithuania  
The representative of Lithuania confirmed that from the date of accession Lithuania's laws and 
regulations on rules of origin for both MFN and preferential trade would be applied in conformity 
with the provisions of the WTO Agreement on Rules of Origin, including the provisions of Annex II.  
In this regard, the requirements of Article 2(h)  and Annex II, paragraph 3(d), i.e., that for non-
preferential and preferential rules of origin, resp ectively, its customs authority will provide upon the  WT/ACC/10/Rev.4/Add.1 
 Page 83 
 
 
 request of an exporter, importer or any person with a justifiable cause an assessment of the origin of 
the import and outline the terms under which it will be provided.  According to the provisions of the 
WTO Agreement on Rules of Origin specified above , any request for such an assessment would be 
accepted even before trade in the goods concerned began, and any such asse ssment would be binding 
for three years.  The Working Party took  note of this commitment (paragraph 86). 
Moldova  
The representative of Moldova confirmed that fro m the date of accession Moldova's preferential and 
non-preferential rules of origin would comply full y with the WTO Agreement on Rules of Origin, and 
that the requirements of Article 2(h) and Annex II,  paragraph 3(d) of the Agreement, which require 
provision upon request of an assessment of the or igin of the import and outline the terms under which 
it will be provided, would be established in Mo ldova's legal framework prior to accession.  
The Working Party took note of this commitment (paragraph 94). 
China  
The representative of China stated  that China's rules of origin  for import and export were 
non-preferential rules of origin.  Once the intern ational harmonization of non-preferential rules of 
origin was concluded, China would fully ad opt and apply the internationally harmonized 
non-preferential rules of origin.  A mechanism that met the requirements of Articles 2(h) and 3(f), and 
Annex II, paragraph 3(d) of the Agreement, which required provisi on upon request of an assessment 
of the origin of an import or an export and ou tlined the terms under which it would be provided, 
would be established in China's legal framework by the date of accession.  The Working Party took 
note of these commitments (paragraph 100). 
The representative of China furthe r stated that China would not use the rules of origin as an 
instrument to pursue trade objectives directly or indi rectly.  He also confirmed that China would apply 
rules of origin equally for all purposes.  Th e Working Party took no te of these commitments 
(paragraph 101). 
The representative of China confirmed that from the date of accession, China would ensure that its 
laws, regulations and other measures relating to rules of origin would be in full conformity with the 
WTO Agreement on Rules of Origin and that it w ould implement such laws , regulations and other 
measures in full conformity with that Agreement.  The Working Party took note of this commitment 
(paragraph 102). 
Chinese Taipei  
The representative of Chinese Taipei said that the Customs Law had been amended in April 1997 to 
provide a legal basis for the establishment of rules of origin fully consistent with the 
WTO Agreement.  The Rules of Origin on Imported G oods set out the criteria for determining origin.  
The representative of Chinese Taipei stated that Chinese Taipei would ensure that its laws and 
regulations relating to rules of origin were c onsistent with the relevant WTO Agreements upon 
accession.  The Working Party took note of this commitment (paragraph 82). 
Armenia  
The representative of Armenia confirmed that from the date of accession its laws and regulations on 
rules of origin would be in conformity with provi sions of the Agreement on Rules of Origin and other 
WTO provisions including the requirements of Article  2(h) and Annex II, para graph 3(d).  In this 
regard, he also confirmed that for non-preferential and preferential rules of origin, respectively, the 
relevant Armenian authorities, or preshipment inspection authority acting on their behalf, would WT/ACC/10/Rev.4/Add.1 
Page 84  
 
 provide, upon request of an exporter, importer or any person with a justifiable cause, an assessment of 
the origin of the import and outline the terms unde r which it will be provided.  According to the 
provisions of the WTO Agreement on Rules of Or igin specified above, any request for such an 
assessment would be accepted even before trad e in the goods concerned began, and any such 
assessment would be binding for three years.  He confirmed that on 20 November 2002 the Parliament 
of Armenia had adopted the necessary amendments to fully implement these provisions, which would 
be enacted in law prior to the adoption by the General Council of the Decision concerning Armenia's 
accession to the WTO.  The Working Party took  note of these commitments (paragraph 102). 
FYROM
 
The representative of FYROM confirmed that from the date of accession FYROM's preferential and 
non-preferential rules of origin would comply full y with the WTO Agreement on Rules of Origin, and 
that the requirements of Article 2(h) and Annex II,  paragraph 3(d) of the Agreement, which require 
provision upon request of an assessment of the or igin of the import and outline the terms under which 
it will be provided, would be established in FYROM's legal framework prior to accession.  
The Working Party took note of this commitment (paragraph 115). 
Cambodia  
The representative of Cambodia confirmed that his Government intended to comply fully with the 
provisions of the WTO Agreement on Rules of Origin in the application of preferential and non-preferential rules of origin and would be able to do so after enactment of the new Customs Law 
and its implementing regula tions, no later than 1 January 2005.  In particular, the requirements of 
Article 2(h) and Annex II paragraph 3(d) of the Ag reement, which require provision, upon request, of 
an assessment of the origin of the import and ou tline the terms under which it will be provided, would 
be established in Cambodia's Law on Customs from the date of its promulgation, or if necessary, by 
government decree, no later than 1 January 2004.  The Working Party took note of this commitment 
(paragraph 96). 
Nepal
 
The representative of Nepal confirmed that Nepal,  from the date of accession, would adopt the 
procedural protection covering the requirements of Article 2(h) and Annex II, paragraph 3(d) of the 
WTO Agreement on Rules of Origin in its domes tic legislation and that for non-preferential and 
preferential rules of origin, respectively, the relevant Nepalese authorities would provide, upon 
request of an exporter, importer or any person with a justifiable cause, an assess ment of the origin of 
the import and outline the terms under which it will be provided.  The Working Party took note of 
these commitments (paragraph 68). 
Saudi Arabia  
The representative of Saudi Arabia stated that, fro m the date of accession, Saudi Arabia's laws and 
regulations for preferential and non-preferential rules of origin would comply fully with the 
WTO Agreement on Rules of Origin.  The representative of Saudi Arabia confirmed that 
Saudi Arabia's rules of origin would be established in law and notified to the WTO Secretariat and the 
Committee on Rules of Origin by the time of ac cession.  The requirements of Article 2(h) and 
Annex II, Paragraph 3(d) of the  Agreement would be fully implemented prior to accession.  He also 
stated that, from the date of accession, the Custom s Authorities would provide for an assessment of 
the origin of the import upon the request of an e xporter, importer or any pe rson with a justifiable 
cause.  Any request for such an  assessment would be accepted even before trade in the goods 
concerned began.  Any such assessment would be binding for three years.  The Working Party took 
note of these commitments (paragraph 167).  WT/ACC/10/Rev.4/Add.1 
 Page 85 
 
 
 Viet Nam  
The representative of Viet Nam confirmed that from the date of accession Viet Nam's laws and 
regulations on rules of origin for both MFN and preferential trade would be applied in conformity 
with the provisions of the WTO Agreement on Ru les of Origin, including the provisions of 
Article 2(h) and Annex II, and that these provisi ons would be established in Viet Nam's legal 
framework.  He further confirmed that, in line with the requirements of Article 2(h) and of Annex II, 
paragraph 3(d), both for non-preferential and pref erential rules of origin, Viet Nam's customs 
authorities would provide an assessment of the orig in of the import and outline the terms under which 
such an assessment would be provided upon the request  of an exporter, importer or any person with a 
justifiable cause.  According to the provisions of the WTO Agreement on Rules of Origin specified 
above, any request for such an assessment would be accepted even before trade in the goods 
concerned had begun, and any such assessment would be binding for three years.  The representative 
of Viet Nam further stated that, notwithstanding th e measure or instrument of commercial policy to 
which they were linked, Viet Nam would not use the rules of origin as an instrument to pursue trade 
objectives directly or indirectly.  The Working Party took note of these commitments (paragraph 244). 
Tonga  
In reply, the representative of Tonga confirmed that the PICTA provisions were Tonga's only 
preferential rules of origin and that Tonga had no  non-preferential rules of origin.  He added that 
Tonga would incorporate the provisions of the WT O Agreement on Rules of Origin into the new 
Customs and Excise Bill 2005 currently being drafted a nd share the relevant draft text with interested 
WTO Members as soon as possible.  He expected Pa rliament to pass this legislation in 2006.  
The Working Party took note of this commitment (paragraph 95). 
The representative of Tonga confirmed that, from the date of accession, Tonga's preferential and 
non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin, including the provisions of Article 2(h) and Annex II,  paragraph 3(d) of the Agreement, i.e., that for 
preferential rules of origin, (e.g., pursuant to PI CTA), the customs authority would upon request from 
an exporter, importer or any person with a justifiable cause for an asse ssment of the preferential origin 
of the import make such a determination as soon as possible, but no later than 150 days after the 
request had been submitted provided that all n ecessary elements had been submitted.  Tonga would 
apply the same provisions for non-preferential rules of  origin when it establishes such rules.  Tonga 
would also abide by the relevant WTO provisions on  transparency and the provision of information 
about its rules of origin and their application.  The Working Party took note of this commitment 
(paragraph 96). 
Ukraine
 
The representative of Ukraine confirmed that from the date of accession Ukraine's preferential and 
non-preferential rules of origin would comply with the WTO Agreement on Rules of Origin, and that the requirements of Article 2(h) and Annex II, pa ragraph 3(d) of the Agreement, which require 
provision upon request of an assessment of the or igin of the import and outline the terms under which 
it will be provided, would be established in Uk raine's legal framework prior to accession.  
The Working Party took note of these commitments (paragraph 213). 
Cape Verde
 
The representative of Cape Verde stated that, from July 2008, Cape Verde's laws and regulations for 
preferential and non-preferential rules of origin  would comply fully with the WTO Agreement on 
Rules of Origin.  He further confirmed that Cape Verde's rules of origin would be established in law 
and notified to the WTO Secretariat and the Committee on Rules of Origin by the time of accession.  WT/ACC/10/Rev.4/Add.1 
Page 86  
 
 The requirements of Article 2(h) and Annex II, Pa ragraph 3(d) of the Agreement would be fully 
implemented by July 2008.  He also stated that, by July 2008, the Customs Authorities would provide 
for an assessment of the origin of the import upon th e request of an exporter, importer or any person 
with a justifiable cause.  Any re quest for such an assessment would be accepted even before trade in 
the goods concerned began.  Any such assessment would be binding for three years.  The Working 
Party took note of these commitments (paragraph 136).  
- Other customs formalities 
Cambodia
 
The representative of Cambodia confirmed that in  order to address concerns about smuggling and 
other customs administration issues brought to its attention, his Government was in the process of 
establishing a dispute settlement mechanism within the Cambodian Customs Se rvice to accept and act 
upon complaints about customs practices from trad ers and governments.  This mechanism was 
authorized in the new Customs Law and would be established prior to 1 January 2005.  The Working 
Party took note of this commitment (paragraph 99). 
Saudi Arabia  
Members of the Working Party asked Saudi Arabia to describe how duties collected were apportioned 
to various GCC member States.  The representative of  Saudi Arabia explained that for the first three 
years following the establishment of the GCC Cu stoms Union, the duties would be apportioned 
according to the final destination of the goods.  The arrangement would be reviewed after the 
transitional period of three years.  The Working Pa rty took note of this commitment (paragraph 169). 
Ukraine  
The representative of Ukraine conf irmed that the classification of goods for customs purposes would 
be made strictly according to the Harmonized Commodity Description and Coding Systems of the World Customs Organization, and that the Chambe r of Commerce's opinion on the classification of 
goods (expert opinion) was no longer required to obtai n an import or export licence or for any other 
mandatory customs operation.  The Working Party took note of these commitments (paragraph 216). 
- Pre-shipment inspection 
Ecuador, Mongolia
 
See "Customs valuation" above. Panama
 
The representative of Panama said that should the serv ices of a preshipment inspection firm be used to 
assist Panama in the implementation of its cust oms procedures, the Government of Panama would 
ensure that the operations of such firms were co nsistent with the relevant WTO Agreements, in 
particular, on Preshipment Inspec tion and Customs Valuation.  The Working Party took note of this 
commitment (paragraph 36). 
Kyrgyz Republic  
In response to questions, the representative of the Ky rgyz Republic stated that the Kyrgyz Republic had 
no plans to introduce any preshipment inspection re quirements; however, if such requirements were  WT/ACC/10/Rev.4/Add.1 
 Page 87 
 
 
 introduced, they would be consis tent with the requirements of  the Agreement on Preshipment 
Inspection.  The Working Party took not e of this commitment (paragraph 67). 
Jordan  
The representative of Jordan stated that if Jordan in  the future engaged the services of a pre-shipment 
inspection service provider Jordan would ensure that the requirements of the Agreement on Preshipment 
Inspection were implemented in full.  He confirmed that Jordan would ensure that the operations of any 
such preshipment inspection firm would meet WTO norms, including the establishment of charges and 
fees consistent with Article VIII  of the GATT 1994, observance of due process and the transparency 
requirements of the relevant WTO Agreements, in particular  Article X of the GATT 1994, 
the Agreement on Preshipment Inspection and the Ag reement on the Implementation of Article VII of 
the GATT 1994, as well as the substantive provisions of these Agreements.  The Working Party took  
note of these commitme nts (paragraph 103). 
Georgia  
The representative of Georgia conf irmed that his Government would ensure that the operations of 
preshipment inspection entities would be consistent with the relevant  WTO Agreements, in particular 
GATT Article VIII, the Agreement on Preshipment In spection, the Recommendations of the Working 
Party on Pre-Shipment Inspection of  2 December 1997 and any subsequent recommendations issued by 
that Working Party, the Agreement on the Im plementation of Article VII (the Customs 
Valuation Agreement), and the Agreements on Im port Licensing Procedures, Rules of Origin, 
Implementation of Article VI (Ant idumping), Subsidies and Counterva iling Measures, Safeguards, and 
Agriculture.  Georgia would ensure that any private firm performing customs duties covered by 
WTO rules would publish their practices and procedures  as required by GATT Artic le X, that rulings by 
the firm would be advisory only to the State Depart ment of Customs and would be appealable to the 
judiciary, that any rulings of general applicability  would be made available to WTO Members and to 
importers and exporters upon reques t, and that Georgia would, upon request of WTO Members, meet to 
discuss the activities of such firms and their impact  on trade with a view to resolving problems.  He 
recognized that the fee structure in the PSI contract was not fully cons istent with GATT Article VIII.  
The Government would bring the fee st ructure into full compliance within  two years.  In any renewal of 
the PSI contract or any new contract, the fee struct ure would be fully consistent with WTO provisions, 
in particular Article VIII of the GATT.  Th e Working Party took note of this commitment 
(paragraph 76). 
Albania  
The representative of Albania stated that if Albania in the future engaged the services of a pre-shipment 
inspection service provider Albania would ensure  that the requirements of the Agreement on 
Preshipment Inspection were implemente d in full. Albania would take full  responsibility to ensure that 
such enterprises operating on its behalf complied with the provisions of WTO Agreements.  Decisions 
by such firms could be appealed by importers in th e same way as administrative decisions taken by the 
Albanian government.  Any pre-shipment inspec tion regime would be temporary and would only 
operate until such time as the Albanian Customs aut horities were able to carry out such functions.  
The Working Party took note of th ese commitments (paragraph 81). 
Oman, Croatia  
See "Customs valuation" above. WT/ACC/10/Rev.4/Add.1 
Page 88  
 
 Moldova
 
The representative of Moldova confirmed that in utilising pre-shipment in spection service providers, 
Moldova would ensure that the requirements of  the Agreement on Preshipment Inspection were 
implemented in full. Moldova would take full res ponsibility to ensure that the operations of any 
preshipment inspection companies retained by Moldova meet the requirements of the 
WTO Agreements, including the establishment of charg es and fees consistent w ith Article VIII of the 
GATT 1994, and will comply with the due pro cess and transparency requirements of the 
WTO Agreements, in particular Article X of the GATT 1994, and the Agreement on the 
Implementation of Article VII of the GATT 1994.  In  respect to fees for remuneration of the pre-
shipment entity the parties agree to maintain at all times a fee structure compliant with 
WTO obligations.  Moldova confirmed that its pre- shipment inspection regime would be temporary 
and would only operate until such time as the Mol dovan Customs authorities were able to carry out 
the functions presently performed by pre-shipment inspection service providers.  The Working Party 
took note of these commitments (paragraph 96). 
China  
The representative of China stated that, currently, there were trade and commerce inspection agencies 
(including joint-venture agencies) engaged in preship ment inspection.  He further stated that China 
would comply with the Agreement on Preshipment In spection, and would regulate the existing trade 
and commerce inspection agencies and permit the qua lified agencies to be engaged in preshipment 
inspection in line with the government mandate or th e terms and conditions of commercial contracts.  
The Working Party took note of this commitment (paragraph 145). 
Some members of the Working Party requested in formation on whether China used the services of a 
private preshipment inspection entity.  The repr esentative of China confirmed that China would 
ensure that, upon accession, any laws and regulations  relating to preshipment inspection by any 
inspection agency, including private entities, would be  consistent with releva nt WTO Agreements, in 
particular, the Agreement on Preshipment Inspec tion and the Customs Valuation Agreement.  
Moreover, any fees charged in connection with su ch preshipment inspection would be commensurate 
with the service provided, in conformity with Ar ticle VIII:1 of the GATT 1994.  The Working Party 
took note of these commitments  (paragraph 146). 
Chinese Taipei  
The representative of Chinese Taipei stated that Chinese Taipei would ensure that its laws and 
regulations relating to preshipment inspectio n would be consistent  with the relevant 
WTO Agreements, in particular, the Agreements on Preshipment Inspection and Customs Valuation.  
The Working Party took note of this commitment (paragraph 84). 
Armenia  
The representative of Armenia confirmed that his Go vernment would ensure that the operation of any 
future pre-shipment inspection system program would be applied in conformity with the requirements 
of the WTO Agreement, in particular the Agreement on Pre-shipment Inspection, the 
recommendations of the Working Party on Pre-sh ipment Inspection of 2 December 1997 and any 
subsequent recommendations issued by that Worki ng Party, the Agreement on the Implementation of 
Article VII (the Customs Valuation Agreemen t), and the Agreements on Import Licensing 
Procedures, Rules of Origin, Implementation of Article VI (Anti-dumping), Subsidies and 
Countervailing Measures (SCM), Technical Barriers to  Trade, Sanitary and Phytosanitary Measures, 
Safeguards, and Agriculture.  Armenia would ensure  that any private firm performing customs duties 
covered by WTO rules would publish their practic es and procedures as required by GATT Article X,  WT/ACC/10/Rev.4/Add.1 
 Page 89 
 
 
 that ruling by the firm would be advisory onl y to the Government of Armenia and would be 
appealable to the Government and to the judiciary,  that any rulings of general applicability would be 
made available to WTO Members and to importe rs and exporters upon request, and that Armenia 
would, upon request of WTO Members, meet to di scuss the activities of such firms and their impact 
on trade with a view to resolving problems.  The representative of Armenia stated that any 
pre-shipment inspection system would be tem porary until such time as the Armenian customs 
authorities would be able to carry out these functions  properly.  The Working Party took note of these 
commitments (paragraph 104). 
Cambodia  
The representative of Cambodia confirmed that fro m the date of accession his Government would 
take full responsibility to ensure that the operatio ns of the preshipment inspection companies, if 
retained by Cambodia meet the requirements of th e WTO Agreements, including the establishment of 
charges and fees consistent with Article V III of the GATT 1994, due process and transparency 
requirements of the WTO Agreements, in particul ar Article X of the GATT 1994, and the provisions 
of the Agreement on the Implementation of Artic le VII of the GATT 1994 and the Agreement on 
Preshipment Inspection.  He further confirmed that  Cambodia's pre-shipment inspection regime would 
be temporary and would only operate until such tim e as the Customs and Excise Department was able 
to carry out the functions presently performed by pre-shipment inspection service providers.  
The Working Party took note of these commitments (paragraph 105). 
Nepal  
The representative of Nepal confirmed that if in the future Nepal engaged the services of a 
preshipment inspection enterprise, Nepal would put into place a preshipment inspection system 
programme in conformity with the WTO Agreement on Preshipment Inspection and would ensure that 
preshipment inspection enterprises operating on its behalf complied with the provisions of the 
WTO Agreements, including the Agreements on Cu stoms Valuation, Import Licensing Procedures, 
and Technical Barriers to Trade.  Provision would be made that decisions by such firms could be 
appealed by importers in the same way as admi nistrative decisions taken by the His Majesty's 
Government of the Kingdom of Nepal.  Any presh ipment inspection regime would be temporary.  
Nepal would also give due consideration to  the recommendations of the Working Party on 
Pre-shipment Inspection of 2 December 1997 and subsequent recommendations issued by that 
Working Party.  The Working Party took note of these commitments (paragraph 71).   
Saudi Arabia  
The representative of Saudi Arabia stated that, fro m the date of accession to the WTO, Saudi Arabia 
would ensure that the requirements of the Agreem ent on Preshipment Inspection were met in full.  
He further confirmed that Saudi Arabia would ensure that the operations of any preshipment 
inspection companies retained by Saudi Arabia  met the requirements of the WTO Agreements, 
including the Agreements on Technical Barriers to Trade, Sanitary and Phytosanitary Measures, 
Import Licensing Procedures, Customs Valuation, Rules of Origin, Implementation of Article VI 
(anti-dumping), Subsidies and Countervailing M easures, Safeguards and Agriculture.  The 
establishment of charges and fees would be cons istent with Article VIII of the GATT 1994, and 
Saudi Arabia would ensure that the due pr ocess and transparency requirements of the 
WTO Agreements, in particular Article X of the GATT 1994, would be satisfied.  The Working Party 
took note of these commitments (paragraph 174). WT/ACC/10/Rev.4/Add.1 
Page 90  
 
 Viet Nam
 
The representative of Viet Nam confirmed that if pre-shipment inspection requirements were 
introduced, they would be temporary and in confor mity with the requirements of the Agreement on 
Pre-shipment Inspection and other relevant WTO Agreements.  Viet Nam would take full 
responsibility to ensure that pre-shipment ente rprises operating on its behalf comply with the 
provisions of WTO Agreements including the Agreem ents on Technical Barriers to Trade, Sanitary 
and Phytosanitary Measures, Import Licensing Proce dures, the Implementation of Article VII, Rules 
of Origin, the Implementation of Article VI (A ntidumping), Subsidies and Countervailing Measures, 
Safeguards, and Agriculture.  The establishment of  charges and fees would be consistent with 
Article VIII of the GATT 1994 and Viet Nam would ensure that the due process and transparency 
requirements of the WTO Agreements, in particular  Article X of the GATT 1994, would be applied.  
Decisions by such firms could be appealed by im porters in the same way as administrative decisions 
taken by the Government of Viet Nam.  The Working Party took note of these commitments (paragraph 250). 
Tonga
 
The representative of Tonga confirmed that if in the future Tonga engaged the services of a 
preshipment inspection enterprise or preshipment inspection requirements were introduced, it would 
be on a temporary basis and in conformity with the requirements of the Agreement on Preshipment Inspection.  Tonga would take full responsibility to ensure that such enterprises operating on its behalf 
complied with the provisions of WTO Agreements, including the Agreements on Customs Valuation, 
Import Licensing Procedures, and Technical Barriers to Trade.  Provision would be made that 
decisions by such firms could be appealed by im porters in the same way as administrative decisions 
taken by the Government of Tonga.  Tonga would also give due consideration to the 
recommendations of the Working Party on Pr eshipment Inspection of 2 December 1997 and 
subsequent recommendations issued by that Working Party.  The Working Party took note of these commitments (paragraph 98). 
Ukraine
 
The representative of Ukraine confirmed that if pr e-shipment inspection requirements were to be 
introduced in the future, such requirements woul d be temporary, and would comply with the 
requirements of the WTO Agreement on Pre-shipment Inspection and other WTO Agreements.  Ukraine would ensure that pre-shipment inspecti on enterprises operating on its behalf complied with 
the provisions of the WTO Agreement, including the Agreements on Import Licensing Procedures, 
Customs Valuation, Technical Barriers to Trade, the Application of Sanitary and Phytosanitary 
Measures, Agriculture, Rules of Origin and th e GATT 1994.  Charges and fees of pre-shipment 
enterprises would be consistent with Article V III of the GATT 1994 and Ukraine would ensure that 
the requirements and procedures of such entiti es would comply with the transparency and 
confidentiality requirements of the WTO Agreements, including Article X of the GATT 1994.  
Decisions by such firms could be appealed by importers in the same way and through the same 
procedures as administrative decisions taken by Ukraine.  The Working Party took note of these 
commitments (paragraph 218). 
Cape Verde
 
The representative of Cape Verde stated that if preshipment inspection requirements were introduced, 
they would be temporary and in conformity with  the requirements of the Agreement on Preshipment 
Inspection and other WTO relevant Agreements.  Ca pe Verde would take full responsibility to ensure 
that such enterprises operating on its behalf co mplied with the provisions of WTO Agreements 
including the Agreements on Technical Barriers to Trade, the Application of Sanitary and  WT/ACC/10/Rev.4/Add.1 
 Page 91 
 
 
 Phytosanitary Measures, Import Licensing Procedures,  the Implementation of Article VII, Rules of 
Origin, the Implementation of Article VI (Antidumping), Subsidies and Countervailing Measures, Safeguards, and Agriculture.  The establishment of  charges and fees would be consistent with 
Article VIII of the GATT 1994 and Cape Verde would ensure that the due process and transparency 
requirements of the WTO Agreements, in particular  Article X of the GATT 1994 would be applied.  
Decisions by such firms could be appealed by im porters in the same way as administrative decisions 
taken by the Government of Cape Verde.  The Working Party took note of these commitments (paragraph 141).  
- Anti-dumping, countervailing, safeguard regimes  
Ecuador
 
The representative of Ecuador confirmed that from the date of accession to the WTO, Ecuador will 
apply the provisions of the WTO Agreement on Impl ementation of Article VI in cases involving 
allegations of dumping by imports.  The Working Party took note of this commitment (paragraph 57). 
Bulgaria  
The representative of Bulgaria confirmed that it was Bu lgaria's intent that its legislation conform to the 
provisions of the WTO Agreements on Anti-Dumpi ng and Subsidies and Count ervailing Measures, and 
that draft legislation was under cons ideration to accomplish that goal.  He further confirmed that, from 
the date of accession, and notwithstanding any provis ion of domestic law to the contrary, Bulgaria 
would administer all proceedings and measures ta ken for anti-dumping or countervailing duty purposes 
in full conformity with the provisions of these WT O Agreements, and that no action would be taken by 
the Government of Bulgaria that departed from the provisions of these Agreem ents.  The Working Party 
took note of this commit ment (paragraph 55). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated that the Laws on Anti-Dumping, Safeguards and on 
Subsidies and Countervailing Measures would be adopte d in October 1998.  Any legislation in place at 
the time of accession or implemented in the future providing for the applicati on of measures taken for 
anti-dumping, countervailing duty, or safeguard pu rposes would conform to the provisions of the 
WTO Agreements of Anti-Dumping,  on Subsidies and Countervailing Measures, and on Safeguards.  
In the absence of such legislative authority in plac e at the time of accession, the Kyrgyz Republic would 
not apply measures for anti-dumping, countervailin g duty, of safeguard purposes until legislation in 
conformity with the provi sions of these WTO Agreements had be en implemented.  The Working Party 
took note of these commitments (paragraph 70). 
Latvia  
The representative of Latvia said that Latvia would not apply any anti-dumping, countervailing or 
safeguard measure until it had implem ented appropriate laws in confor mity with the provisions of the 
WTO Agreements on the Implementa tion of Article VI, on Subsidies and Countervailing Measures, and 
on Safeguards.  In the elaboration of any legisla tion concerning anti-dumping duties, countervailing 
duties and safeguards, Latvia would ensure their fu ll conformity with the relevant WTO provisions, 
including Article VI and XIX of the GATT 1994 and the Agreement on the Implementation of 
Article VI, the Agreement on Subsid ies and Countervailing Measures a nd the Agreement on Safeguards.  
After such legislation was implemented, Latvia  would only apply any anti-dumping duties, 
countervailing duties and safeguard measures in full  conformity with the relevant WTO provisions.  
The Working Party took note of th ese commitments (paragraph 66). WT/ACC/10/Rev.4/Add.1 
Page 92  
 
 Estonia
 
The representative of Estonia conf irmed that Estonia would not appl y any anti-dumping, countervailing 
or safeguard measure until it had implemented and notified appropriate laws in conformity with the 
provisions of the WTO Agreements on the Impl ementation of Article VI, on Subsidies and 
Countervailing Measures, and on Safeguards.  In the elaboration of any legislation concerning such 
anti-dumping, countervailing and safe guard measures Estonia would ensu re their full conformity with 
the relevant WTO provisions, includi ng Article VI and XIX of the GATT 1994 and the Agreements on 
the Implementation of Article VI , the Agreement on Subsidies and Countervailing Measures and 
the Agreement on Safeguards.  After such legislati on was implemented, Estoni a would also apply any 
anti-dumping duties, countervailing duties and safeguar d measures in full confor mity with the relevant 
WTO provisions.  The Working Party took not e of these commitments (paragraph 78). 
Jordan  
The representative of Jordan said that Jordan would not apply any anti-dumping, countervailing or 
safeguard measure to imports from WTO Members un til it had notified and implemented appropriate 
laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on 
Subsidies and Countervailing Measures and on Safeguards.  He confirmed that Jordan would ensure that 
such legislation would be in full conformity with the relevant WTO provisions, including Article VI and 
XIX of the GATT 1994 and the Agreement on the Impl ementation of Article VI, the Agreement on 
Subsidies and Countervailing Measures and the Agreem ent on Safeguards.  Afte r such legislation was 
implemented, Jordan would only apply any antidum ping duties, countervailing duties and safeguard 
measures in full conform ity with the relevant WTO provisions.  The Working Party took note of these 
commitments (paragraph 107). 
Georgia  
The representative of Georgia confirmed that Georgi a would not apply any anti-dumping, countervailing 
or safeguard measure until it had notified and implemented appropriate laws in conformity with the 
provisions of the WTO Agreements on the Impl ementation of Article VI, on Subsidies and 
Countervailing Measures, and on Safeguards.  In the elaboration of any legislation concerning such 
anti-dumping, countervailing and safe guard measures Georgia would ensu re their full conformity with 
the relevant WTO provisions, includi ng Article VI and XIX of the GATT 1994 and the Agreements on 
the Implementation of Article VI , the Agreement on Subsidies and Countervailing Measures and 
the Agreement on Safeguards.  Afte r such legislation was implemente d, Georgia would only apply any 
anti-dumping duties, countervailing duties and safeguar d measures in full confor mity with the relevant 
WTO provisions.  The Working Party took not e of these commitments (paragraph 78). 
Albania  
The representative of Albania c onfirmed that Albania would not  apply any anti-dumping, or 
countervailing measures until it had notified and implemented all appropriate laws in conformity with 
the provisions of the WTO Agreements on the impl ementation of Article VI , and on Subsidies and 
Countervailing Measures.  Albania would ensure th at any legislation concerning anti-dumping or 
countervailing duties was in full conformity with the relevant WTO provisions , including Article VI of 
the GATT 1994 and the Agreements on the Implem entation of Article VI and the Agreement on 
Subsidies and Countervailing Measures .  After such legislation was im plemented, Albania would also 
apply any anti-dumping duties, countervailing duties a nd safeguards measures in full conformity with 
the relevant WTO provisions.  The Working Party took note of these commitments (paragraph 84). 
The representative of Albania confirmed that Alba nia would not apply any sa feguard measure until it 
had notified and implemen ted appropriate laws in conform ity with the provisions of the  WT/ACC/10/Rev.4/Add.1 
 Page 93 
 
 
 WTO Agreements on Safeguards. Albania would ensu re that any legislation concerning safeguard 
measures was in full conformity with the relevant WTO provisions, including XIX of the GATT 1994 
and the Agreements on Safeguards.  If such legislation was implemente d, Albania would also apply any 
anti-dumping duties, countervailing duties and safeguards measures in full conformity with those same 
WTO provisions.  The Working Party took not e of these commitments (paragraph 86). 
Oman  
The representative of Oman said that Oman w ould not apply any anti-dumping, countervailing or 
safeguard measure until it had notif ied and implemented appropriate laws in conformity with the 
provisions of the WTO Agreements on the Impl ementation of Article VI, on Subsidies and 
Countervailing Measures and on Safeguards.  He conf irmed that Oman would ensure that any such 
legislation would be full conformity  with the relevant WTO provisions, including Article VI and XIX of 
the GATT 1994 and the Agreement on the Implementa tion of Article VI, the Agreement on Subsidies 
and Countervailing Measures a nd the Agreement on Safeguards.  After such legislation was 
implemented, Oman would only a pply any antidumping duties, count ervailing duties and safeguard 
measures in full conform ity with the relevant WTO provisions.  The Working Party took note of these 
commitments (paragraph 73). 
Croatia  
The representative of Croatia said that Croatia w ould not apply any anti-dumping, countervailing or 
safeguard measure until it had notified and implemen ted appropriate laws in conformity with the 
provisions of the WTO Agreements on the Impl ementation of Article VI, on Subsidies and 
Countervailing Measures, and on Safeguards.  In th e elaboration of any legislation concerning 
anti-dumping duties, countervailing duties and safeguards, Croatia would ensure their full conformity 
with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and 
the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing 
Measures and the Agreement on Safeguards.  After su ch legislation was implemented, Croatia would 
only apply any anti-dumping duties, countervailing du ties and safeguard measures in full conformity 
with the relevant WTO provisions.  The Wo rking Party took note of these commitments 
(paragraph 99). 
Lithuania  
The representative of Lithuania said that any legislation in place at the time of accession or 
implemented in the future providing for the appli cation of measures taken for safeguard, anti-dumping 
or countervailing duty purposes would conform to the provisions of the WTO Agreements on 
Safeguards, on Anti-dumping and on Su bsidies and Countervailing Measures.   In the absence of such 
legislative authority in place at the time of acce ssion, Lithuania would not apply measures for 
safeguard, anti-dumping or countervailing duty purpo ses until legislation in conformity with the 
provisions of these WTO Agreements had been impl emented.  The Working Party took note of this 
commitment (paragraph 91). 
Moldova  
The representative of Moldova confirmed that Moldova would not apply any anti-dumping, 
countervailing or safeguard measure until it had no tified and implemented appropriate laws in 
conformity with the provisions of the WTO Agr eements on the Implementation of Article VI, on 
Subsidies and Countervailing Measures, and on Safegua rds.  In the elaboration of any legislation 
concerning such anti-dumping, countervailing and safeguard measures Moldova would ensure their 
full conformity with the relevant WTO provisions , including Articles VI and XIX of the GATT 1994 
and the Agreements on the Implementation of Article VI, the Agreement on Subsidies and WT/ACC/10/Rev.4/Add.1 
Page 94  
 
 Countervailing Measures and the Agreement on Safeguard s.  After such legislation was implemented, 
Moldova would also only apply any anti-dumpi ng duties, countervailing duties and safeguard 
measures in full conformity with the relevant WT O provisions.  The Working Party took note of these 
commitments (paragraph 98). 
China
 
In response, the representative of China stated th at China promulgated regulations and procedures on 
anti-dumping and countervailing duties in 1997 with  reference to the Anti-Dumping Agreement 
and Agreement on Subsidies and Countervailing Measur es.  He committed to revising China's current 
regulations and procedures prior to its accession in order to fully implement China's obligations under 
the Anti-Dumping and SCM Agreements.  The Working Party took note of this commitment 
(paragraph 148). 
The representative of China stated that determinati ons made by China during investigations initiated 
pursuant to applications made before ac cession should be free from challenge under the 
Anti-Dumping Agreement by the Members of the WT O.  He further confirmed that, notwithstanding 
Article 18.3 of the Anti-Dumping Agreement, 
(a) China would apply the provisions of the Anti-Dumping Agreement to: 
 (i) proceedings under Article 9.3, including the calculation of margins of dumping, in 
connection with anti-dumping measures adopted before accession ("existing 
measures"); and 
 (ii) reviews of existing measures initiated u nder Articles 9.5, 11.2, and 11.3 pursuant to 
requests made following accession.  Any review of an existing measure under Article 11.3 would be initiated no later than five years from the date of its imposition. 
(b) China would also provide the type of judicial review described in Article 13 of the 
Anti-Dumping Agreement with regard to pr oceedings under Article 9.3 and reviews under 
Articles 9.5, 11.2, and 11.3. 
The Working Party took note of these commitments (paragraph 152). 
The representative of China stated that upon access ion, China would implement its Regulation on 
Safeguard by which the future safeguard measures w ould be regulated.  The contents of this new 
regulation would be fully consistent with the Agreement on Safe guards.  China was in the process of 
drafting safeguard legislation in accordance with Article 29 of the Foreign Trade Law and 
the Agreement on Safeguards.  The Working Party took note of this commitment (paragraph 154). 
Chinese Taipei 
 
The representative of Chinese Taipei stated that, Ch inese Taipei would ensure that its legislation on 
anti-dumping and countervailing duties was in full conformity with the requirements of the 
WTO Agreement, in particular Article VI of GATT 1994 and the Agreements On the Implementation 
of Article VI and Subsidies and Countervailing Measu res from the date of accession.  Chinese Taipei 
would also ensure that any anti-dumping or c ountervailing duties imposed on any product after its 
accession were in accordance with the requirements of Article VI of GATT 1994 and the Agreements On the Implementation of Article VI and Subsidi es and Countervailing Measures.  The Working Party 
took note of these commitments (paragraph 86).   WT/ACC/10/Rev.4/Add.1 
 Page 95 
 
 
 The representative of Chinese Taipei stated that, from the time of accession, the safeguards regime 
would be fully consistent with the WTO Agreemen t on Safeguards.  The Working Party took note of 
these commitments (paragraph 89). 
Armenia  
The representative of Armenia confirmed that from the date of accession Armenia would not apply 
any anti-dumping, countervailing or safeguard meas ures until it had implemented and notified to the 
WTO appropriate laws in conformity with the provisions of the WTO Agreements on the 
Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards.  
After such legislation was implemented and notif ied, Armenia would apply any anti-dumping duties, 
countervailing duties and safeguard measures in full conformity with the these Agreements and other 
relevant WTO provisions.  The Working Party to ok note of these commitments (paragraph 106). 
FYROM  
The representative of FYROM said that any legi slation in place at the time of accession or 
implemented in the future providing for the appli cation of measures taken for safeguard, anti-dumping 
or countervailing duty purposes would be brought into conformity with the provisions of the 
WTO Agreements on Safeguards, on Anti-dumping a nd on Subsidies and Countervailing Measures.  
In the absence of such conforming legislative au thority in place at the time of accession, FYROM 
would not apply measures for safeguard, anti-du mping or countervailing duty purposes until 
legislation in conformity with the provisions of these WTO Agreements had been implemented.  The Working Party took note of this commitment (paragraph 122). 
Cambodia
 
The representative of Cambodia confirmed that Cambodia would not apply any anti-dumping, 
countervailing or safeguard measure until it had no tified and implemented appropriate laws and 
regulations in conformity with the provisions of the WTO Agreements on the Implementation of 
Article VI, on Subsidies and Countervailing Measures,  and on Safeguards.  In the elaboration of any 
legislation concerning such anti-dumping, countervailing and safeguard measures Cambodia would 
ensure their full conformity with the relevant WTO provisions, including Articles VI and XIX of the 
GATT 1994 and the Agreements on the Implementati on of Article VI, the Agreement on Subsidies 
and Countervailing Measures and the Agreement on Safeguards.  After such legislation was 
implemented, Cambodia would also only apply any anti-dumping duties, countervailing duties and 
safeguard measures in full conformity with the relevant WTO provisions.  The Working Party took note of these commitments (paragraph 108). 
Nepal
 
The representative of Nepal confirmed that from the date of accession Nepal would only use the 
authority in Section 3 of Export Import (Control)  Act of 1957 in conformity with WTO provisions, 
including in compliance with GATT 1994 Article XVIII and the Understanding on the Balance of 
Payments Provisions on the General Agreement on Tariffs and Trade 1994.  Nepal planned to 
introduce WTO-consistent legislation and regulations  on safeguard measures and other trade remedies 
as indicated in the Legislative Action Plan ci rculated in document WT/ACC/NPL/10/Rev.1.  
He further confirmed that Nepal would appl y safeguard, anti-dumping, or countervailing duty 
measures only after notifying and implementing laws  in conformity with the provisions of 
WTO Agreements on Safeguards, th e Implementation of Article VI of the GATT, and on Subsidies 
and Countervailing Measures, and that after accessi on Nepal would apply any such measures only in 
conformity with the relevant WTO provisions.  The Working Party took note of these commitments 
(paragraph 75). WT/ACC/10/Rev.4/Add.1 
Page 96  
 
 Saudi Arabia
 
The representative of Saudi Arabia said that Sa udi Arabia would not apply any anti-dumping, 
countervailing or safeguard measures to imports  from WTO Members until it had notified and 
implemented appropriate laws in  conformity with the provisions of the WTO Agreements on the 
Implementation of Article VI, on Subsidies a nd Countervailing Measures and on Safeguards.  
He confirmed that Saudi Arabia would ensure that such legislation would be in full conformity with 
the relevant WTO provisions, including Articles VI and XIX of the GATT 1994 and the  Agreement 
on the Implementation of Article VI, the  Agreement on Subsidies and Countervailing Measures and 
the Agreement on Safeguards.  After such legislat ion was implemented, Saudi Arabia would only 
apply any antidumping duties, countervailing duties a nd safeguard measures in full conformity with 
the relevant WTO provisions.  The Working Party took note of these commitments (paragraph 178). 
Viet Nam  
The representative of Viet Nam confirmed that his Government would ensure that any legislation in 
place at the time of accession providing for the app lication of measures take n for safeguard, anti-
dumping or countervailing duty pur poses would be in conformity  with the provisions of the 
WTO Agreements on Safeguards, on Anti-Dumping and on Subsidie s and Countervailing Measures.  
The representative of Viet Nam further confirmed that Viet Nam would not apply measures for safeguard, anti-dumping or countervailing duty purposes  after accession until legi slation in conformity 
with the provisions of these WTO Agreements had been notified and implemented.  In the future 
elaboration of any legislation c oncerning anti-dumping, counterva iling duty and safe guard measures, 
Viet Nam would ensure their full conformity with the re levant WTO provi sions, including 
the Agreement on the Implementation of Article VI , the Agreement on Subsidies and Countervailing 
Measures and the Agreement on Safeguards.  Th e Working Party took note of these commitments 
(paragraph 253). 
The representative of Viet Nam confirmed that, upon accession, the following would apply 
− Article VI of the GATT 1994, the Agreemen t on Implementation of Article VI of the 
General Agreement on Tariffs and Trade 1994 ("Anti-Dumping Agreement") and the 
SCM Agreement shall apply in proceedings involvi ng exports from Viet Nam into a WTO Member 
consistent with the following: 
(a) In determining price comparability unde r Article VI of the GATT 1994 and the 
Anti-Dumping Agreement, the importing WTO Member shall use either Vietnamese prices or costs for the industry under investigation or a methodology that is not based on a strict 
comparison with domestic prices or costs in Viet Nam based on the following rules: 
(i) If the producers under investigation can cl early show that market economy conditions 
prevail in the industry producing the like product with regard to the manufacture, 
production and sale of that product, the importing WTO Member shall use Vietnamese prices or costs for the industry  under investigation in determining price 
comparability; 
(ii) The importing WTO Member may use a methodology that is not based on a strict 
comparison with domestic prices or costs in Viet Nam if the producers under investigation cannot clearly show that market economy conditions prevail in the 
industry producing the like product with re gard to manufacture, production and sale 
of that product. 
(b) In proceedings under Parts II, III and V of the SCM Agreement, when addressing subsidies, 
the relevant provisions of the SCM Agreement shall apply; however, if there are special 
difficulties in that application, the impor ting WTO Member may then use alternative  WT/ACC/10/Rev.4/Add.1 
 Page 97 
 
 
 methodologies for identifying and measuring the subsidy benefit which take into account the 
possibility that prevailing terms and conditions  in Viet Nam may not be available as 
appropriate benchmarks. 
(c) The importing WTO Member shall notif y methodologies used in accordance with 
subparagraph (a) to the Committee on An ti-Dumping Practices and shall notify 
methodologies used in accordance with subpara graph (b) to the Committee on Subsidies and 
Countervailing Measures. 
(d) Once Viet Nam has established, under the nationa l law of the importing WTO Member, that it 
is a market economy, the provisions of subparagr aph (a) shall be terminated provided that the 
importing Member's national law contains ma rket economy criteria as of the date of 
accession.  In any event, the provisions of  subparagraph (a)(ii) shall expire on 
31 December 2018.  In addition, should Viet Na m establish, pursuant to the national law of 
the importing WTO Member, that market economy conditions prevail in a particular industry 
or sector, the non-market economy provisions of  subparagraph (a) shall no longer apply to 
that industry or sector. 
 
The Working Party took note of these commitments (paragraph 255). 
Tonga  
The representative of Tonga confirmed that Tonga would not apply any anti-dumping, countervailing 
or safeguard measures until it had im plemented and notified appropriate laws in conformity with the 
provisions of the WTO Agreements on these matters.   Tonga would ensure the full conformity of any 
such legislation with the relevant WTO provision s, including Article VI and XIX of the GATT 1994 
and the Agreement on the Implementation of Article VI, the Agreement on Subsidies and 
Countervailing Measures and the Agreement on Safeguard s.  After such legislation was implemented 
and notified, Tonga would only apply any anti-dum ping duties, countervailing duties and safeguard 
measures in full conformity with the relevant WT O provisions.  The Working Party took note of these 
commitments (paragraph 100). 
Ukraine  
The representative of Ukraine confirmed that from the date of accession Ukraine would apply any 
anti-dumping, countervailing or safeguard measur e in full conformity with the relevant 
WTO provisions, including the provisions of th e WTO Agreements on the Implementation of 
Article VI, on Subsidies and Countervailing Measur es, and on Safeguards.  Ukraine would amend 
upon accession its legislation concerning anti-dumpi ng, countervailing and safeguard measures to 
ensure full conformity with the relevant WTO pr ovisions, including the provision of meaningful 
judicial review provisions that allow for the par ticipation of foreign enterprises, organizations and 
governments, and would notify to the WTO of the sai d amendments.  He also confirmed that Ukraine 
would notify and pr ovide copies of its legislation in these areas, including any implementing 
regulations, to the relevant WTO Committees upon accession.  The Working Party took note of these 
commitments (paragraph 227). 
Cape Verde  
The representative of Cape Verde confirmed that Cape Verde would apply safeguard, anti-dumping, 
or countervailing duty measures only after notifying and implementing laws in conformity with the 
provisions of WTO Agreements on Safeguards, the Implementation of Article VI of the GATT, and 
on Subsidies and Countervailing Measures, and that after accession Cape Verde would apply any such 
measures only in conformity with the relevant WTO provisions.  The Working Party took note of 
these commitments (paragraph 144).  WT/ACC/10/Rev.4/Add.1 
Page 98  
 
 - EXPORT
 REGULATIONS 
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports  
Mongolia  
See "export restrictions" below. 
Bulgaria  
The representative of Bulgaria stated  that his Government applied expor t taxes for the relief of critical 
shortages of foodstuffs or in case s of critical short supply for the domestic industry,  and that after 
accession, any such taxes would be applied in accor dance with the provisions of the WTO Agreement.  
He noted that, at the current time, Bulgaria applied the export taxes only  to the goods and services listed 
in the Annex 2 to the Report.  Bulgaria would, af ter accession, minimize its use of such taxes and 
confirmed that any changes in the application of su ch measures, their level, scope, or justification, 
would be published in the State Gazette.  Th e Working Party took note of these commitments 
(paragraph 39). 
Also see "application of internal taxes to imports" above. 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated that  the Kyrgyz Republic would ensure that its system 
of export licensing was in conformity with the requi rements of Article XI of the GATT 1994 as from the 
date of accession.  The Working Party t ook note of this commitment (paragraph 79). 
Latvia  
The representative of Latvia confir med that present export tariff rates related only to the goods listed in 
Annex 3 Export Duty Tariffs.  All customs tariff changes were published in the official journal of the 
Republic of Latvia - the newspaper "Latvijas Vèstnesis".  Latvia would abolish a ll export duties listed in 
Annex 3 by 1 January 2000 with the exception of the du ty on antiques.  The timetable for elimination of 
export duties would be similar fo r regional trade Agreement partne rs and partners to which MFN 
treatment was applied as indicated in Annex 3.  The Working Party took note of these commitments 
(paragraph 69). 
Estonia  
The representative of Estonia confirmed that after accession to the WTO, Estonia would minimize the 
use of export taxes and any such taxes applied would be in accordance with the provisions of the 
WTO Agreement and published in the Official Journal "Riigi Teataja" (State Gazette).  Changes in the application of such measures, their le vel, scope, or justification, would also be published in the Official 
Journal "Riigi Teataja" (State Gazette).  Th e Working Party took note of these commitments 
(paragraph 80). 
Georgia
 
The representative of Georgia confirmed that after accession to the WTO, Georgia intended to minimize 
the use of export taxes and any such taxes applied would be in accordance with the provisions of the 
WTO Agreement and published in the Official Journal.   Changes in the application of such measures,  WT/ACC/10/Rev.4/Add.1 
 Page 99 
 
 
 their level, scope, or justification, would also be published in the Official Jo urnal.  The Working Party 
took note of these commitments (paragraph 82). 
Albania  
The representative of Albania confirmed that at the time of accession any remaining export control 
requirements in pla ce would be fully consistent with WTO provisions, including those contained in 
Articles XI, XVII, XX and XXI of the GATT 1994.  In this regard, Al bania had lifted the export bans on 
items listed in the document WT/ACC/ALB/34/Rev.1,  with the Decision of the Council of Ministers 
"For the Export-Import of Goods from and in to the Republic of Albania", No. 450 dated 
16 September 1999.  The representative of Albania stated that from the date of accession export 
restrictions would only be imposed in conformity with the WTO Agreement.  The Working party took 
note of these commitments (paragraph 90). 
Oman  
See "Export restrictions" below. Croatia
 
The representative of Croatia conf irmed that after accession to the WTO, Croatia w ould apply export 
duties only in accordance with the provisions of the WTO Agreement and published in the Official 
Gazette "Narodne Novine".  Changes in the applica tion of such measures, th eir level and scope would 
also be published in the Official  Gazette "Narodne Novine".  The Working Party took note of this 
commitment (paragraph 101). 
Nepal  
The representative of Nepal said that from the date of accession Nepal would charge an export service 
fee representing the approximate cost of the services  rendered, and would apply this and other fees 
and charges for services rendered to exports in accord ance with WTO Agreements, in particular with 
Article VIII of the GATT 1994.  In this regard, the cu rrent charge of 0.5 per cent would be at a flat 
rate expressed in NRs to ensure that it did not exceed the approximate cost of the export services 
rendered.  The Working Party took note of these commitments (paragraph 79). 
Saudi Arabia  
Some members of the Working Party requested info rmation on export duties app lied by Saudi Arabia.  
Those members noted that the export duties applied by Saudi Arabia appeared to be imposed only for revenue purposes and would have trade-distorting effects.  In response, the representative of Saudi Arabia stated that Article XI of the GATT 1994 expressly permitted the imposition of export 
duties, and did not restrict the right to impose such duties.  Export duties applied only to un-tanned 
hides and skins, falling under HS Nos. 4101, 4 102 and 4103.  The rate of export duty was 
SAR 2,000/ton (roughly 20 per cent).  The repr esentative of Saudi Arabia confirmed that 
Saudi Arabia would not impose export duties on iron a nd steel scrap.  The Working Party took note of 
this commitment (paragraph 184). 
Viet Nam
 
The representative of Viet Nam confirmed that Vi et Nam would apply export duties, export fees and 
charges, as well as internal  regulations and taxes a pplied on or in connection with exportation in 
conformity with the GATT 1994.  W ith regard to export duties on fe rrous and non-ferrous  scrap metals, 
he confirmed that Viet Nam would reduce export duties in accord ance with Table 17, and that Table 17 WT/ACC/10/Rev.4/Add.1 
Page 100  
 
 included all export duties that Viet Nam applied to  ferrous and non-ferrous scrap metal.  The Working 
Party took note of these co mmitments (paragraph 260). 
Tonga
 
The representative of Tonga confirmed that from the date of accession, Tonga would apply all fees 
and charges for services rendered to exports in accordance with WTO Agreements, in particular 
Articles VIII:1(a), XI:1 and III:2 and 4 of the GAT T 1994.  The Working Pa rty took note of this 
commitment (paragraph 102). 
Ukraine  
The representative of Ukraine confirmed that at pr esent export duties were applied only to the goods 
listed in Table 20(a).  He further confirmed that  Ukraine would reduce export duties in accordance 
with the binding schedule contained in Table 20(b ).  He also confirmed that as regards  these 
products, Ukraine would not increase export duties, nor apply other measures having an equivalent 
effect, unless justified under the exceptions of the GA TT 1994.  He further confirmed that the current 
duties and any changes in their application w ould be published in the Official Gazette.  
The representative of Ukraine also confirmed that from the date of accession, Ukraine will not apply 
any obligatory minimum export prices.  The Working Party took note of these commitments.  
The Working Party agreed that these commitments do not constitute a reinterpretati on of GATT 1994, 
nor affect the rights and obligations of other members in respect of provisions on the application of export duties, that are measures in accordance with GATT 1994 (paragraph 240). 
- Export restrictions 
Ecuador
 
See "Quantitative import restric tions, including prohibitions, quotas and licensing systems" above. 
Mongolia  
The representative of Mongolia also stated that his government would maintain the prohibition on the 
export of raw cashmere only until 1 October 1996, when  an export duty at the rate of not more than 
30 per cent ad valorem  would be introduced.  That export duty would be phased out and eliminated 
within ten years of the da te of Mongolia's accession to the WTO.  The representative of Mongolia also 
stated that export licensing requ irements for ferrous and non-ferrous  metals would be removed by 
1 January 1997.  The Working Party took note of these commitment s (paragraph 24). 
See also "Quantitative import rest rictions, including prohibitions, quo tas and licensing systems" above. 
Bulgaria  
See "Quantitative import restric tions, including prohibitions, quotas and licensing systems" above. 
Panama  
The representative of Panama stated that followi ng accession to the WTO, his Government would only 
apply export controls in conformity  with relevant WTO provisions in cluding Article XI paragraph 2(a) 
of the GATT 1994.  The Working Party took note of this commitment (paragraph 71). 
See "Quantitative import restric tions, including prohibitions, quotas and licensing systems" above.  WT/ACC/10/Rev.4/Add.1 
 Page 101 
 
 
 Estonia  
The representative of Estonia confirmed that any re maining export control requirements were fully 
consistent with WTO provisions, including those cont ained in Articles XI, XVII, XX and XXI of the 
GATT 1994.  The Working Party took note of  this commitment (paragraph 83). 
Jordan  
The representative of Jordan confirmed that any e xport control requirements remaining in place on the 
date of accession would be fully c onsistent with WTO provisions, incl uding those contained in Articles 
XI, XVII, XX and XXI of the GATT 1994.  Th e Working Party took note of this commitment 
(paragraph 116). 
Georgia  
The representative of Georgia confirmed that any remaining export control requirements would be 
applied in a manner fully consistent with WTO prov isions, including those contained in Articles XI, 
XVII, XX and XXI of the GATT 1994.  The Wo rking Party took note of this commitment 
(paragraph 86).  
Oman
 
The representative of Oman confirmed that any export control requirements remaining in place on the 
date of accession would be fully consistent with WTO provi sions, including those contained in 
Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party took note of this commitment 
(paragraph 77). 
Croatia  
The representative of Croatia confir med that Croatia had eliminated all export quotas, bans and other 
forms of export restrictions as of 1 January 1999,  and said that from the date of accession export 
restrictions would only be imposed in conformity  with relevant provisi ons of WTO Agreements, 
including Article XI of the GATT.   The Working party took note of this commitment (paragraph 105). 
Lithuania  
The representative of Lithuania said that from the da te of accession export restrictions would only be 
imposed in conformity with the provisions of Article XI of the GATT 1994.  The Working Party took note of this commitment (paragraph 97). 
Moldova
 
In response to questions, the representative of Mold ova said that Moldova no longer maintained the 
temporary export restriction on un-bottled wine in tended to promote the quality image of Moldovan 
wine.  Because the restriction had proved ineffectiv e to achieve this objective it had been removed.  
The representative of Moldova said that if any of  these policy instruments were introduced in the 
future, they would be fully consistent with th e relevant WTO provisions.  The Working Party took 
note of this commitment (paragraph 101). 
China  
The representative of China confirmed that the list of  all entities responsible for the authorization or 
approval of exports would be upda ted and republished in the official journal, the MOFTEC Gazette, WT/ACC/10/Rev.4/Add.1 
Page 102  
 
 within one month of any change thereto.  Th e Working Party took note of this commitment 
(paragraph 157).  
The representative of China confirmed that China would abide by WTO rules in respect of non-
automatic export licensing and export restrictions.  The Foreign Trade Law would also be brought 
into conformity with GATT requirements.  Moreove r, export restrictions and licensing would only be 
applied, after the date of accession, in those cases where this was justified by GATT provisions. 
The Working Party took note of these commitments (paragraph 162). 
The representative of China confirmed that upon accessi on, remaining non-automatic restrictions on 
exports would be notified to the WTO annually and w ould be eliminated unless they could be justified 
under the WTO Agreement or the Draft Protocol.  The Working Party took note of this commitment 
(paragraph 165). 
Armenia
 
The representative of Armenia confirmed that an y export licensing requirements or other export 
control requirements would be applied in conform ity with WTO provisions including those contained 
in Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party took note of this 
commitment (paragraph 112). 
Cambodia  
The representative of Cambodia stated that, from the date of accession, Cambodia would ensure that it 
applied its laws and regulations  governing export measures and woul d act in conformity with the 
relevant provisions of the WTO, including Articl es I and XI of the GATT 1994 and the Agreement on 
Subsidies and Countervailing Measures.  The Working Party took note of this commitment 
(paragraph 115). 
Nepal  
The representative of Nepal confirmed that from the date of accession, Nepa l would apply its export 
licensing requirements and other export control requ irements in conformity with WTO provisions, 
including those contained in Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party 
took note of these commitments (paragraph 84). 
Saudi Arabia  
Some members of the Working Party enquired whether the Kingdom of Saudi Arabia maintained any 
export controls.  In response, the representative of Sa udi Arabia stated that Saudi Arabia maintained 
no export bans, except on some items such as date  seedlings, breeding horses and subsidized wheat 
and wheat flour.  He informed the Working Party that  the legal basis of the bans was the authority of 
the Council of Ministers and that the bases for the i ndividual bans were as set out in Annex I (List of 
Banned Exports), i.e., GATT 1994 Article XX(a), (b), (d ), (f) and (j).  Some members of the Working 
Party asked whether Saudi Arabia intended to rem ove those bans prior to its accession to the WTO.  
In response, the representative of Saudi Arabia stat ed that there was no ban on the export of wheat and 
wheat flour; an export licence would be approved unless the wheat and wheat flour had been 
subsidized and the subsidy had not been repaid (i.e., if the subsidy had been returned to the 
government, the product could be expor ted).  He further added that Sa udi Arabia banned the export of 
date seedlings and breeding horses because the local breeds and varieties of these two items were pure and rare.  The representative indicated that a list of  banned exports was attached to the Working Party 
Report at Annex I; a list of exports subject to au thorization/licensing was attached at Annex J.  
In reply to questions from a member of the Working Party, the representative stated that any trader or  WT/ACC/10/Rev.4/Add.1 
 Page 103 
 
 
 manufacturer could apply for an export licence, for which no fees were charged.  He further said that 
there were no activity licensing requirements and th at the application for the licence had to be 
submitted to the concerned ministry, i.e., the Ministries of Commerce and Industry, Agriculture, Health, Interior or Petroleum and Mineral Resour ces.  He reported that the licenses were either 
automatic or non-automatic as indicated in Annex J and that the time period for obtaining the licence 
depended upon the nature of the expor ted product.  At a later stage, the representative of Saudi Arabia 
added that Annexes I and J identified all products s ubject to export bans or export licensing, some of 
which were discussed below in response to ques tions from members of the Working Party.  
In response to a question from a member of the Wo rking Party, the representative of Saudi Arabia 
stated that export traders needing licenses were requi red to have commercial registration.  He added 
that information on export licensing procedures was available on the website of the Ministry of 
Commerce and Industry.  He further added that th e list of products subject to export licensing was 
presently not published but that, prior to accession, it would be published in the official gazette.  He added that updates on export restrictions will al so be published.  The Working Party took note of 
these commitments (paragraph 179). 
In response to a question from a member of the Working Party regarding the export ban on scrap 
metal, the representative of Saudi Arabia confirme d that, prior to accession, this measure would be 
lifted.  The Working Party took note of this commitment (paragraph 181). 
The representative of Saudi Arabia confirmed th at from the date of accession Saudi Arabia would 
ensure that its laws, regulations and requirements rela ting to the right to export and all fees, charges or 
taxes levied on such rights would be in full conformity with its WTO obligations, including 
Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws 
and regulations in full conformity with these ob ligations.  The Working Party took note of these 
commitments (paragraph 182).   
The representative of Saudi Arabia also confirmed that any export control requirements remaining in 
place on the date of accession would be fully cons istent with WTO provisions, including those 
contained in Articles XI, XVII, XX and XXI of the GATT 1994.  In this regard, the requirement of 
approval to re-export food woul d be abolished as from the date of accession and re-export of 
subsidized food items would be subject to repaymen t of the amount of subsidy.  The Working Party 
took note of this commitment (paragraph 183). 
Viet Nam
 
The representative of Viet Nam confirmed that, upon accession, any remaining export restrictions and 
management measures would be applied in a manner fully consistent with WTO provisions.  
The Working Party took note of this commitment (paragraph 269). 
Tonga  
The representative of Tonga stated that from th e date of accession, Tonga's applied laws and 
regulations regarding export restric tions would be in conformity with  the relevant provisions of the 
WTO, including Articles XI, XVII, XX and XXI of the GATT 1994.  The Working Party took note of 
this commitment (paragraph 106). 
Ukraine  
The representative of Ukraine confirmed that  from the date of accession the export licensing 
requirements and other export restrictions and control requirements listed in Table 22(b) and 
paragraphs 242, 243 and 250 of this  Report or any introduced in the future would be applied in 
conformity with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the WT/ACC/10/Rev.4/Add.1 
Page 104  
 
 GATT 1994.  He also confirmed that any existing or  future export licence fee would be consistent 
with Article VIII of the GATT 1994.  The export ba n on nonferrous scrap metal would be eliminated 
and Ukraine would remove current export restricti ons on grains and precious metals and stones other 
than gold, silver, and diamonds, as from the date of accession.  Quantitative export controls applied as 
part of the settlement of trade remedy cases would be reviewed and, as required by WTO provisions 
revised or eliminated.  The Working Party took note of this commitment (paragraph 255). 
- Export subsidies 
- Export processing zones/economic pr ocessing zones/export subsidies 
Ecuador
 
The representative of Ecuador stated that his Gove rnment intends to eliminate all existing export 
subsidies no later than November 1995, including th e measures described in  paragraph 58 above, and 
that after this date Ecuador will not have any such  subsidies.  The Working Party took note of this 
commitment (paragraph 59). 
Bulgaria  
The representative of Bulgaria confirmed that his Go vernment does not maintain subsidies which meet 
the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies 
and Countervailing Measures, and w ould therefore not invoke provisions in the Agreement that provide 
for the progressive elimination of such measures within a fixed period of time.  The Working Party took 
note of this commitment (paragraph 57). 
Panama  
The representative of Panama stated that his Gove rnment would progressively eliminate all measures 
which meet the definition of a prohibited subsidy, wi thin the meaning of Articl e 3 of the Agreement on 
Subsidies and Countervailing Measures, including thos e prohibited subsidies covered by Law No. 3 of 
1986, including all registrati ons granted to enterprises prior to enactment of the Law Adopting General 
Production Tax Incentives and Establishing Other Provisions, (Law No. 28 of 20 June 1995) and 
Incentives for Export Promotion under Law No. 108 of 30 December 1974 (as amended by Law No. 28 
of 20 June 1995).  Consistent with this obligation, Panama would provide explanatory information in its 
annual notification of subsidies under Article 25 of  the Agreement on Subsidies and Countervailing 
Measures and Article XVI:1 of the GATT 1994 to enable other Members to confirm that such 
programmes are being progressively eliminated.  The above-mentioned subsidy measures would be 
notified as provided for in the WTO Agreement on Subsidies and Countervailing Measures upon 
accession.  The Government of Pana ma would eliminate all subsidies inconsistent with the provisions of 
Article 3 of the Agreement on Subsidies a nd Countervailing Measures by no later than 
31 December 2002 as provided by Article 27 of the Agreement on Subsidies and Countervailing 
Measures.  The Working Party took note of these commitme nts (paragraph 63). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated th at the lease payment exemption for export-oriented 
and import substitution production provided for the Bishkek Free Economic Zone and other such free 
zones which could be considered to conflict with  the requirements of the Agreement on Subsidies and 
Countervailing Measures would be eliminated by 31 December 2002.  He further stated that the 
Regulations No. 376 On the Amendments to Certain Decisions of the Government, which will have the 
effect of prohibiting any and all such export perfor mance and import substitution incentives within free 
economic zones, in conformity wi th the requirements of the Agreement on Subsidies and Countervailing  WT/ACC/10/Rev.4/Add.1 
 Page 105 
 
 
 Measures had been adopted and impl emented as of 23 June 1998, prior to  the Kyrgyz Republic's date of 
accession.  The Working Party took not e of these commitme nts (paragraph 83). 
The representative of the Kyrgyz Republic confir med that no government or public body within the 
territory of the Kyrgyz Republic provides any othe r subsidy which was inconsistent with the provisions 
of Article 3 of the Agreement on Subsidies a nd Countervailing Measures.  He stated that his 
Government would terminate, by  31 December 2002, all incentiv es granted under prior foreign 
investment laws which had retained their validity fo llowing enactment of the Fo reign Investment Law of 
September 1997.  The Working Party took note of these commitments (paragraph 84). 
Estonia  
The representative of Estonia stated that from the date of accession Estonia would not maintain any 
subsidies, including export subsidies,  which met a definition of a prohi bited subsidy within the meaning 
of Article 3 of the Agreement on Subsidies and Coun tervailing Measures, and would not introduce such 
prohibited subsidies from the day of accession.  The Working Party took note of this commitment 
(paragraph 85). 
Jordan  
The representative of Jordan confirmed that Jordan would eliminate the export subsidies described in 
paragraph 125 by 31 December 2002.  He further confirmed that from the date of  accession, Jordan 
would not maintain nor introduce any other prohibited subsidies.  The representative of Jordan stated 
that, in accordance with Article 28 of the WTO Agreement on Subsid ies and Countervailing Measures, 
these two export subsidy programs would be notified upon accession.  The Working Party took note of 
these commitments (paragraph 126). 
Georgia  
The representative of Georgia stated that from the date of accession Georgia would not maintain any 
subsidies, including export subsidies,  which met a definition of a prohi bited subsidy within the meaning 
of Article 3 of the Agreement on Subsidies and Coun tervailing Measures, and would not introduce such 
prohibited subsidies.  The Working Party took note of this commitment (paragraph 89). 
Albania  
The representative of Albania stated that from th e date of accession Albania would not maintain 
subsidies including export subsidie s which met the definition of a prohibited subsidy, within the 
meaning of Article 3 of the Agreement on Subsidie s and Countervailing Measures  and that it would not 
introduce such prohibited subsidies in the future.  The Working Party took note of these commitments 
(paragraph 92). 
Oman  
The representative of Oman stated that from the date of  accession Oman would not maintain any export 
subsidies which met a definition of a prohibited subsidy within the meaning of Article 3 of 
the Agreement on Subsidies and Countervailing M easures, and would not introduce such prohibited 
subsidies.  The Working Party took note of this commitment. (paragraph 81).  
Croatia  
The representative of Croatia conf irmed that Croatia did not maintain subsidies including export 
subsidies which met the definition of a prohibited subsidy, within  the meaning of Article 3 of WT/ACC/10/Rev.4/Add.1 
Page 106  
 
 the Agreement on Subsidies and Countervailing Meas ures and that it would not introduce such 
prohibited subsidies in the future.  The Working Party took note of this commitment (paragraph 108). 
Lithuania
 
The representative of Lithuania said that Lithuania would not maintain, and from the date of accession 
would not introduce, subsidies which met the definiti on of a prohibited subsidy within the meaning of 
Article 3 of the Agreement on S ubsidies and Countervailing Measures and would therefore not seek a 
transitional period for the elimination of such measures.  The Working Party took note of this 
commitment (paragraph 102). 
Moldova  
The representative of Moldova stated that from the date of accession Moldova would not maintain any 
subsidies, including export subsidies, which met a definition of a prohibited subsidy within the 
meaning of Article 3 of the Agreement on Subs idies and Countervailing Measures, and would not 
introduce such prohibited subsidies from the day of accession.  The Working Party took note of this 
commitment (paragraph 105). 
China  
The representative of China confirmed, as provided in Section 10.3 of the Draft Protocol, that it would 
eliminate all export subsidies, within the meaning of Article 3.1(a) of the SCM Agreement, by the 
time of accession.  To this end, China would, by  accession, cease to maintain all pre-existing export 
subsidy programmes and, upon accession, make no furt her payments or disbursements, nor forego 
revenue or confer any other benefit, under such  programmes.  This commitment covered subsidies 
granted at all levels of government which were c ontingent, in law or in fact, upon an obligation to 
export.  The Working Party took note of this commitment (paragraph 167). 
On the same basis, the representa tive of China confirmed that China would eliminate, upon accession, 
all subsidies contingent upon the use of domest ic over imported goods, within the meaning of 
Article 3.1(b) of the SCM Agreement.  The Working Party took note of this commitment 
(paragraph 168). 
Chinese Taipei  
The representative of Chinese Taipei confirmed that, fro m the date of its accession, all taxes, charges, 
and measures affecting imports, including import rest rictions and customs and tariff charges, applied 
to imports from abroad into other parts of Chinese Ta ipei would be applied to zone products entering 
the domestic market.  While customs duties would be  applied on the basis of ex-factory prices minus 
value added resulting from manufacturing or processing activities in the zones, other taxes, charges 
and measures would be based on the ex-factory price.  He further added that preferential arrangements 
provided to enterprises located within the zones would be extended to all enterprises whether 
domestic or foreign and maintained in a WTO consis tent manner, in particular with regard to the 
principles of non-discrimination and national treat ment.  Furthermore, export requirements or 
incentives would not be reintroduced.  The Wo rking Party took note of these commitments 
(paragraph 97). 
Armenia  
The representative of Armenia confirmed that the G overnment did not maintain subsidies which met 
the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies 
and Countervailing Measures, and did not seek trans itions to provide for the progressive elimination  WT/ACC/10/Rev.4/Add.1 
 Page 107 
 
 
 of such measures within a fixed period of time. He further stated that Armenia would not introduce 
such prohibited subsidies in the future, and woul d apply export promotion measures in conformity 
with WTO requirements.  The Working Party t ook note of these commitments (paragraph 115). 
FYROM  
The representative of FYROM said that FYROM would not maintain, and from the date of accession 
would not introduce, subsidies which met the definiti on of a prohibited subsidy within the meaning of 
Article 3 of the Agreement on S ubsidies and Countervailing Measures and would therefore not seek a 
transitional period for the elimination of such measures.  The Working Party took note of this 
commitment (paragraph 132). 
The representative of FYROM confirmed that FYROM did not maintain subsidies, including export 
subsidies, which met the definition of a prohibite d subsidy within the meaning of Article 3 of 
the Agreement on Subsidies and Countervailing M easures, and that it would not introduce such 
prohibited subsidies in the future.  The repr esentative of FYROM confirmed that any subsidy 
programs would be administered in line with the Agreement on Subsidies and Countervailing Measures and that all necessary information on program s to be notified, if such exist, would be 
provided to the Committee on Subsidies and Counter vailing Measures in accordance with Article 25 
of the Agreement upon entry into force of FYROM's Protocol of Accession.  The Working Party took 
note of this commitment (paragraph 135). 
Cambodia
 
The representative of Cambodia confirmed that any subsidy programmes provided by his Government 
after accession would be administered in conformity with the Agreement on Subsidies and 
Countervailing Measures, including Article 27, a nd that all necessary information on Cambodia's 
export subsidies and other notifiable programmes would be notified to the Committee on Subsidies 
and Countervailing Measures according to Article 25 of the Agreement upon entry into force of Cambodia's Protocol of Accession.  He also conf irmed that Cambodia would either eliminate the 
existing system of remission of import fees and wa iver of duty for certain goods used by certain 
investors or establish a functioning duty drawback system consistent with WTO provisions, through 
amendment of the Law on Investment, as necessary,  by the end of 2013.  The Working Party took 
note of these commitments (paragraph 120). 
Saudi Arabia
 
The representative of Saudi Arabia confirmed that Sa udi Arabia did not maintain subsidies including 
export subsidies that met the definition of a prohibi ted subsidy, within the meaning of Article 3 of 
the Agreement on Subsidies and Countervailing Measu res and that it would not introduce such 
prohibited subsidies in the future .  The Working Party took note of this commitment (paragraph 186). 
Viet Nam  
See "industrial policy, including subsidies" below. Ukraine
 
The representative of Ukraine confirmed that, from th e date of accession, Ukraine would eliminate all 
export subsidies, within the meaning of Article 3.1( a) of the SCM Agreement.  To this end, Ukraine 
would, by accession, cease to maintain all pre- existing export subsidy programmes and, upon 
accession, make no further payments or disbursem ents, nor forego revenue or confer any other 
benefit, under such programmes.  This commitment  covers subsidies granted at all levels of WT/ACC/10/Rev.4/Add.1 
Page 108  
 
 government which are contingent, in law or in fact , upon export performance and includes, but is not 
limited to, any such subsidies to  the shipbuilding and automotive i ndustries.  The Working Party took 
note of this commitment (paragraph 259). 
Cape Verde
 
See "industrial Policy, including subsidies" below. 
- INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
- Taxes and charges levies on imports  
China  
The representative of China confirmed that upon acc ession, China would ensure that its laws and 
regulations relating to all fees, charges or taxes levied on imports and exports would be in full 
conformity with its WTO obligations, including Articles  I, III:2 and 4, and XI:1 of the GATT 1994, and 
that it would also implement such laws and regulatio ns in full conformity with these obligations.  The 
Working Party took note of this commitment (paragraph 170).  
- Industrial policy, including subsidies  
Mongolia  
The representative of Mongolia committed that his Government would eliminate by no later than 
31 December 2002, preferably in a progressive manner , the measures which meet the definition of a 
prohibited subsidy within the mean ing of Article 3 of the Agreemen t on Subsidies and Countervailing 
Measures, i.e., the subsidies provi ded under the new Foreign Investment Law, which came into force on 
1 July 1993.  These include the incentives for forei gn investment in sectors such as mining, metal 
processing, machinery and infrastructure, which grante d (i) partial and full tax relief during a five to 
ten year period, and (ii) tax abatement in a three year period for foreign invested enterprises which 
exported more than 50 per cent of their output.  Consistent with this  objective, the representative of 
Mongolia committed that the subsidies granted un der that programme woul d not be extended or 
renewed beyond their current scope of application, an d agreed to provide explan atory information in its 
annual notification of subsidies under Article 25 of  the Agreement on Subsidies and Countervailing 
Measures and Article XVI: 1 of the GATT 1994 which was sufficien tly precise to enable other Members 
to confirm that such programmes are being eliminated  in a manner consistent with this commitment.  
He further confirmed that the subsidy measures li sted above would be notified as provided for in 
the Agreement on Subsidies and Countervailing Meas ures upon accession, and th at Mongolia applied no 
other subsidies which fall within the meaning of prohibited subsidies as described in Article 3 of 
that Agreement, or that would require notificati on under the provisions of  GATT Article XVI:1 or 
Article 25 of the Agreement.  The Working Pa rty took note of these commitments (paragraph 23). 
Bulgaria  
See "Export subsidies" above. Panama
 
See "Export subsidies" above.  WT/ACC/10/Rev.4/Add.1 
 Page 109 
 
 
 Latvia  
The representative of Latvia confirmed that any subs idy programmes would be administered in line with 
the Agreement on Subsidies and Countervailing Meas ures and that all necessary information on 
programmes to be notified, if such exist, woul d be provided to the Committee on Subsidies and 
Countervailing Measures in accord ance with Article 25 of the Agr eement upon entry into force of 
Latvia's Protocol of Accession.  The Working Party took note of this commitment (paragraph 77). 
Estonia  
The representative of Estonia confirmed that any subsidy programmes would be administered in line 
with the Agreement on Subsidies a nd Countervailing Measures and that  all necessary information on 
notifiable programmes would be notified to the Co mmittee on Subsidies and Countervailing Measures 
in accordance with Article 25 of the Agreement upon entry into force of Estonia's Protoc ol of Accession.  
The Working Party took note of th is commitment (paragraph 88). 
Jordan  
The representative of Jordan confirmed that Jordan would eliminate the export subsidies described in 
paragraph 125 by 31 December 2002.  He further confirmed that from the date of  accession, Jordan 
would not maintain nor introduce any other prohibited subsidies.  The representative of Jordan stated 
that, in accordance with Article 28 of the WTO Agreement on Subsid ies and Countervailing Measures, 
these two export subsidy programs would be notified upon accession.  The Working Party took note of 
these commitments (paragraph 131). 
Georgia  
The representative of Georgia c onfirmed that upon accession an y subsidy programmes would be 
administered in conformity with the Agreem ent on Subsidies and Countervailing Measures.  
All necessary information on such programmes w ould be notified to the Committee on Subsidies and 
Countervailing Measures in accordance  with Article 25 of the Agreement.  The Working Party took note 
of this commitment (paragraph 92). 
Albania  
The representative of Albania confirmed that an y subsidy programmes provided by the Government 
after accession would be administered in line w ith the Agreement on Subs idies and Countervailing 
Measures and that all necessary information on notifiable programmes wo uld be notified to the 
Committee on Subsidies and Counter vailing Measures in accordance w ith Article 25 of the Agreement 
upon entry into force of Albania's Protocol of A ccession.  The Working Party took note of these 
commitments (paragraph 94). 
Oman  
The representative of Oman confirmed that any subsidy programmes would be administered in 
conformity with the Agreement on Subsidies and Countervailing Me asures and that all necessary 
information on notifiable program mes would be notified to the Committee on Subsidies and 
Countervailing Measures in accord ance with Article 25 of the Agr eement upon entry into force of 
Oman's Protocol of Accession.  The Working Pa rty took note of this commitment (paragraph 88).  WT/ACC/10/Rev.4/Add.1 
Page 110  
 
 Croatia
 
The representative of Croatia confirmed that Croati a would not maintain, and from the date of accession 
would not introduce, subsidies including export su bsidies which met the definition of a prohibited 
subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures 
and would therefore not seek a transitional period for the elimination of such measures.  In addition, he 
confirmed that all subsidy programme s would be administered in line with the Agreement on Subsidies 
and Countervailing Measures and that all necessary in formation on programmes to be notified, if such 
exist, would be provided to the Committee on Subs idies and Countervailing Measures in accordance 
with Article 25 of the Agreement upon entry into force of Croatia's Protocol of Accession.  
The Working Party took note of th ese commitments (paragraph 111). 
Lithuania  
The representative of Lithuania confirmed that Lithua nia did not maintain subsidies, including export 
subsidies, which met the definition of a prohibite d subsidy within the meaning of Article 3 of 
the Agreement on Subsidies and Countervailing M easures, and that it would not introduce such 
prohibited subsidies in the future.  The represen tative of Lithuania confirmed that any subsidy 
programs would be administered in line with the Agreement on Subsidies and Countervailing 
Measures and that all necessary information on program s to be notified, if such exist, would be 
provided to the Committee on Subsidies and Counter vailing Measures in accordance with Article 25 
of the Agreement upon entry into force of Lithuania' s Protocol of Accession.  The Working Party took 
note of this commitment (paragraph 104). 
Moldova  
The representative of Moldova confirmed that any subsidy programmes provided by his Government 
after accession would be administered in conformity with the Agreement on Subsidies and Countervailing Measures and that all necessary in formation on notifiable programmes would be 
notified to the Committee on Subsidies and Countervailing Measures according to Article 25 of the Agreement upon entry into fo rce of Moldova's Protocol of Accession.  The Working Party took 
note of these commitments (paragraph 109). 
China
 
Some members of the Working Party expressed concer n that the special features of China's economy, 
in its present state of reform, still created the potential for a certain level of trade-distorting 
subsidization; this could have an impact not onl y on access to China's domestic market, but also on 
the performance of Chinese exports in the markets of other WTO Members, and should be subject to 
effective SCM Agreement disciplines.  In view of this, some members felt that it would be 
inappropriate for China to benefit from certain provi sions of Article 27.  The representative of China, 
in turn, considered that certain provisions of this  Article should be available to China, and informed 
the Working Party of the efforts being undertaken, as part of its ongoing reform process, to reduce the 
availability of certain types of subsidies.  Ch ina was committed to implementing the SCM Agreement 
in a manner that was fair and equitable to China and to other WTO Members.  In line with this 
approach, the representative of China stated his in tention to reserve the right to benefit from the 
provisions of Articles 27.10, 27.11, 27.12 and 27.15  of the SCM Agreement, while confirming that 
China would not seek to invoke Articles 27.8, 27.9 and 27.13 of the SCM Agreement.  The Working 
Party took note of these commitments (paragraph 171). 
Some members of the Working Party, in view of  the special characteristi cs of China's economy, 
sought to clarify that when state-owned enterprises (including banks) provided financial contributions, 
they were doing so as government actors within the scope of Article 1.1(a) of the SCM Agreement.   WT/ACC/10/Rev.4/Add.1 
 Page 111 
 
 
 The representative of China noted, however, that su ch financial contributions would not necessarily 
give rise to a benefit within the meaning of Article 1.1(b) of the SCM Agreement.  He pointed out that 
China's objective was that state- owned enterprises, including banks, should be run on a commercial 
basis and be responsible for their own profits a nd losses.  The Working Part y took note of this 
commitment (paragraph 172). 
Some members of the Working Party, while understanding the difficulties involved in gathering 
information, raised concerns over the comprehens iveness of the subsidy notification which China had 
provided in Annexes 5A and 5B to the Draft Protocol, as last modified on 31 May 2000.  Some members of the Working Party explained that, as an illustration of the above, certain types of 
subsidies did not appear in Annexes 5A and 5B.  Those members of the Working Party first identified 
state support through the banking system, notably gove rnment-owned banks, in the form of policy 
loans, the automatic roll-over of unpaid principal and interest, forgiven and non-performing loans, and 
the selective use of below-market interest rates.   Some members also referred to unreported tax 
subsidies, investment subsidies and subsidies provi ded by sub-national governments, some of which 
favoured exporting firms.  Other members menti oned subsidies granted to the telecommunications, 
footwear, coal and shipbuilding sectors.  The repr esentative of China explained that, in common with 
many other Members, China had experienced difficult y in obtaining accurate data about all types of 
subsidies.  He also indicated that China was atte mpting to reduce the availability of certain types of 
subsidies, in particular by reforming its tax sy stem and making government- owned banks ope rate on a 
commercial basis.  The representative of China stat ed that China would progressively work towards a 
full notification of subsidies, as contemplated by  Article 25 of the SCM Agreement.  The Working 
Party took note of this commitment (paragraph 173). 
Some members of the Working Party also raised c oncerns regarding the subsidies that China provided 
in connection with SEZs and other special economic ar eas.  Some of these appeared to be contingent 
upon export performance or on the use of domestic goods.  The representative of China noted that the main purpose of such subsidies was to promote regional development and foreign investment.  
He confirmed that China would, upon accession, eliminate any such subsidies which were 
inconsistent with the SCM Agreement.  Th e Working Party took note of this commitment 
(paragraph 174). 
Chinese Taipei
 
Some members expressed concerns that the tax cr edit provided in connection with the creation of 
internationally recognized brands constitutes an  export subsidy and thus  prohibited under the 
SCM Agreement.  Article 4 of the implementing regulations for the relevant law lists covered 
expenses, which include, in part, "expenses for intern ational market investigation for the development 
of new products."  The representative of Chinese Ta ipei stated that the Regulation on Creation of 
International Brands had been eliminated in D ecember 2000.  Any future programme in this area 
would be consistent with WTO requirements an d would not reintroduce prohibited subsidies.  
The Working Party took note of this commitment (paragraph 106).   
The representative of Chinese Taipei confirmed that Chinese Taipei would eliminate the Article 6 tax 
credit differential upon accession and would not in the future reintroduce it or any other tax credit 
differential that favours domestically produced automation machinery and equipment, including 
"automatic machine equipment."  The Working Part y took note of this commitment (paragraph 113). 
The representative of Chinese Taipei stated that, as  provided for in Article 28, any such measure 
falling within the scope of Article 3 of the SCM Agre ement granted or maintained within its territory 
would be notified by Chinese Taipei.  Such subsid ies, with the exception of those provided under 
Article 12 of the Statute for Commodity Tax,  would be repealed upon accession and subsidies 
provided to manufacturers of automobiles and motorcycles using domestically developed and WT/ACC/10/Rev.4/Add.1 
Page 112  
 
 designed parts would cease no later than three years after Chinese Taipei's accession to the WTO.  
The Working Party took note of these commitments (paragraph 116). 
The representative of Chinese Taipei stated th at, upon accession, Chinese Taipei would provide a 
complete notification of all of its subsidies which were specific to an enterprise, industry or group 
thereof (within the meaning of Articles 1 and 2 of the SCM Agreement) in conformity with Article 25 
of the SCM Agreement.  The Working Party t ook note of this commitment (paragraph 117). 
Armenia
 
The representative of Armenia confirmed that hi s Government would administer any subsidy 
programmes in full conformity with the Agreem ent on Subsidies and countervailing Measures from 
the date of its accession to the WTO.  All ne cessary information on such programmes would be 
notified to the Committee on Subsidies and Counter vailing Measures in accordance with Article 25 of 
the Agreement upon entry into force of Armenia's Protocol of Accession.  The Working Party took 
note of this commitment (paragraph 119). 
Cambodia  
The representative of Cambodia stat ed that any subsidy programmes would be administered in line 
with the Agreement on Subsidies and Countervailin g Measures and that any such programmes would 
be notified to the Committee on Subsidies and Countervailing Measures upon Cambodia's accession to the WTO.  The Working Party took note of this commitment (paragraph 122). 
Nepal
 
The representative of Nepal said that as stated in the Legislative Action Plan reproduced in Annex II 
of this Report, the Industrial Enterprises Ac t, 1992 (Amendment), the Industrial Enterprises 
Regulations and the Industrial Policy 1992 (Amendme nt) would be amended to bring them into 
conformity with the WTO Agreements on Subs idies and Countervailing Measures and on Trade 
Related Investment Measures.  Amendments had alr eady been prepared, or would be prepared by the 
Department of Industry in June  and August 2003 and March 2004.  These amendments would be 
submitted by the Ministry of Industry, Commerce and Supplies to the Council of Ministers in 
December 2003 and May 2004, respectively.  Nepal would identify subsidy measures incompatible 
with the WTO and these would be eliminated.  Endor sement and adoption by the Council of Ministers 
of the amendments to the Acts and the Regulations  would be approved in February and May 2004.  
The Working Party took note of th ese commitments (paragraph 88).   
The representative of Nepal confirmed that Ne pal would administer its subsidy programmes, 
including those provided for in the Industrial Enterprise Act 1992, in full conformity with the 
WTO Agreement on Subsidies and Countervailing M easures, including Article 27.2.  All necessary 
information on such programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of 
Nepal's Protocol of Accession.  The Working Part y took note of these commitments (paragraph 89). 
Saudi Arabia
 
The representative of Saudi Arabia confirmed that any subsidy programmes would be administered in 
conformity with the  Agreement on Subsidies and Countervailing Measures and that all necessary 
information on programmes would be notified to  the Committee on Subsidies and Countervailing 
Measures in accordance with Article 25 of the  Agreement upon entry into force of Saudi Arabia's 
Protocol of Accession.  The Working Party took note of this commitment (paragraph 189).  WT/ACC/10/Rev.4/Add.1 
 Page 113 
 
 
 Viet Nam  
He added that Viet Nam operated a duty drawback regime to refund duties paid on imported products 
used in the manufacturing of goods for export.  A Member noted that the volumes of products 
entering Viet Nam's territory under a duty drawback arrangement should not be considered as part of, 
or linked to, any tariff rate quota and asked Viet Nam to clarify the link between the duty drawback 
regime and its TRQ arrangements.  The representative  of Viet Nam replied that traders could apply 
for tariff rate quotas or import directly the goods to be used in the manufacture of products for export, in both cases benefiting from duty drawback.  He fu rther confirmed that from the date of accession, 
Viet Nam would apply import duty exemptions a nd drawback practices in full conformity with 
the Agreement on Subsidies and Countervailing Measur es, in particular, Annexes I and II thereto, 
consistent with the commitments undertaken in paragraphs 286 and 288.  The Working Party took 
note of this commitment (paragraph 281). 
Some Members asserted that Decision No. 55/ 2001/QD-TTg provided prohibited subsidies to 
Viet Nam's textile and garment industries.  In res ponse, the representative of Viet Nam stated that no 
disbursement or subsidy benefit pursuant to Deci sion No. 55/2001/QD-TTg had been provided since 
31 May 2006, and that Decision No. 55/2001/QD-TTg had been repealed on 30 May 2006.  He also 
confirmed that Viet Nam would eliminate all prohi bited subsidies (i.e., subsidies contingent upon 
export performance or the use of domestic over impo rted goods) to the textile and garment industries, 
including but not limited to investment incentives contingent upon export performance for domestic 
businesses, investment incentives contingent up on export performance for foreign-invested 
enterprises, export promotion subsidies continge nt upon export performance and trade promotion 
subsidies contingent upon export pe rformance, as of the date of accession.  The Working Party took 
note of these commitments (paragraph 286). 
The representative of Viet Nam confirmed that, as of the date of Viet Nam's accession to the WTO, no 
prohibited subsidies would be provided to new bene ficiaries pursuant to the programme that provided 
investment incentives contingent upon expor t performance for domestic businesses and the 
programme that provided investment incentiv es contingent upon export performance for 
foreign-invested enterprises.  He further confirme d that over a five-year period beginning on the date 
of accession, benefits to current beneficiarie s under these two programmes would be phased-out.  
The representative of Viet Nam further confirmed that the programme that provided investment incentives contingent upon export performance for domestic businesses and the programme that 
provided investment incentives contingent upon e xport performance for foreign-invested enterprises 
would be eliminated completely no later than five years from the date of Viet Nam's accession to the 
WTO.  The representative of Viet Nam also confir med that all other prohib ited subsidies would be 
eliminated as of the date of accession and that any other remaining subsidy programmes would be brought into conformity with the WTO Agreem ent on Subsidies and Countervailing Measures.  
Viet Nam would provide notice of measures elim inating these programmes and any other prohibited 
subsidies to the WTO.  He also confirmed that, by  the date of accession, a subsidy notification, in 
accordance with Article 25 of the Agreement, woul d be provided to the Committee on Subsidies and 
Countervailing Measures.  The Working Party took  note of these commitments (paragraph 288). 
Tonga
 
The representative of Tonga confirmed that from the date of accession  his Government would not 
maintain subsidies which met the definition of a pr ohibited subsidy, within the meaning of Article 3 
of the Agreement on Subsidies and Countervailing M easures, and did not seek transitions to provide 
for the elimination of all such measures.  He fu rther stated that Tonga would not introduce such 
prohibited subsidies in the future, and would appl y export promotion measures in conformity with 
WTO requirements.  The representative of Tonga furt her confirmed that as from the date of accession 
Tonga's laws would administer any subsidy programs provided by his Government  in conformity with WT/ACC/10/Rev.4/Add.1 
Page 114  
 
 the Agreement on Subsidies and Countervailing Measures and that all necessary information on 
notifiable programs would be notified to the Co mmittee on Subsidies and Countervailing Measures 
according to Article 25 of the Agreement upon entry into force of Tonga's Protocol of Accession.  
The Working Party took note of these commitments (paragraph 115). 
Ukraine
 
The representative of Ukraine confirmed that, upon accession, the following shall apply:  for purposes 
of applying Articles 1.2 and 2 of the Agreement on Subsidies and Countervailing Measures, subsidies 
provided to State-owned enterprises (including State trading enterprises) will be viewed as specific if, inter alia , State-owned enterprises are the predominant recipients of such subsidies or State-owned 
enterprises receive disproportionately large amounts of such subsidies.  The Working Party took note 
of this commitment (paragraph 275). 
The representative of Ukraine confirmed that, from th e date of accession, Ukraine would eliminate all 
export and import-substituti on subsidies, within the meaning of Article 3.1(a) and 3.1(b) of the 
SCM Agreement.  To this end, Ukraine would, by  accession, cease to maintain all pre-existing export 
and import-substitution subsidy programmes and, upon accession, make no further payments or 
disbursements, nor forego revenue or confer any other benefit, under such programmes.  
This commitment covers subsidies granted at all leve ls of government which are contingent, in law or 
in fact, upon export performance or the use of domes tic over imported goods, and includes, but is not 
limited to, any such subsidies to the shipbuildin g and automotive industries, and the compensation 
paid for the use of domestically produced fertilizers.   He confirmed that, by the date of accession, a 
subsidy notification, in accordance with Article 25 of the SCM Agreement, would be provided to the 
Committee on Subsidies and Countervailing Measur es.  The Working Party took note of these 
commitments (paragraph 276). 
Cape Verde
 
The representative of Cape Verde confirmed th at Cape Verde would administer its subsidy 
programmes, including those provided for in (i) the Foreign Investment Law No. 89/IV/93 of 
13 December 1993; (ii) Law No. 92/IV/93 of 15 December 1993 (Law on Free or "Franc" 
Enterprises); (iii) The Industrial Statute, D ecree-Law No. 108/89 of 30 December 1989; 
(iv) the Tourism Utility Law No. 55/VI/2005 of 10 January 2005; and (v ) Law No. 99/IV/93 of 
31 December 1993, in full conformity with the WTO Agreement on Subsidies and Countervailing 
Measures, including Article 27.2, from 1 January 2010.  The representative of Cape Verde further 
confirmed that incentives that had been granted to firms and individuals authorized by these laws and 
programs prior to the date of accession that constitu ted a prohibited subsidy, within the meaning of 
Article 3 of the Agreement on Subsidies and Count ervailing Measures, would be withdrawn by the 
earlier of 1 January 2015 or at the end of the term originally granted to these firms and individuals.  
All necessary information on subsidy programmes w ould be notified to the Committee on Subsidies 
and Countervailing Measures in accordance with Article 25 of the Agreement on Subsidies and 
Countervailing Measures upon entry into force of Ca pe Verde's Protocol of Accession.  Cape Verde 
also would provide explanatory information in its subsequent notifications under Article 25 to enable 
other Members to confirm that such programs are being progressively eliminated.  The Working Party took note of these commitments (paragraph 163).  
- Technical Barriers to Trade 
Mongolia
 
See "Prohibitions, quotas, rest rictive licenses" above.  WT/ACC/10/Rev.4/Add.1 
 Page 115 
 
 
 Bulgaria  
The representative of Bulgaria stated that Bulgaria would apply the WTO Agreements on Technical 
Barriers to Trade and Sanitary and Phytosanitary Measures from the da te of accession without recourse 
to any transition period.  He further confirmed th at, in particular, Bulgaria would apply the same 
controls, criteria and rules regarding technical regulations, standards ce rtification and labelling 
requirements to imported and domestic  goods, and would not use such regul ations to restrict imports.  
Bulgaria would ensure that its technical regulati ons, standards certification and labelling requirements 
are not applied to imports in an arbitrary mann er, in a way that discri minates between supplier 
governments where the same conditions apply or as a disguised restriction on international trade.  
Bulgaria will not require additional certification or sanitary registration for products which have been 
certified as safe for human use and consumption by recognized foreign or intern ational bodies.  Bulgaria 
would also ensure that, from the date of accession, it s criteria for granting prior authorization or securing 
required certification or 's anitary registration' for imported produ cts will be published and available to 
traders, and that its sanitary and other certification requi rements are administered in a transparent and 
expeditious manner.  Bulgaria would be willing to consult with WTO Members concerning the effect of 
these requirements on their trade with a view to re solving specific problems.   The Working Party took 
note of these commitments (paragraph 64). 
Panama  
The representative of Panama stated that upon acce ssion to the WTO, Panama would comply with all 
the provisions of the Agreement on Technical Barriers  to Trade without recour se to any transitional 
arrangements.  The Working Party took not e of this commitment (paragraph 47). 
Also, see "Prohibitions, quotas, restrictive licenses" above. 
Kyrgyz Republic  
The representative of the Kyrgyz Republic st ated that his Government would apply the 
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any 
transition period.  He further conf irmed that, in particul ar, the Kyrgyz Republic would apply the same 
controls, criteria, and rules rega rding technical regulations, standa rds, certification, and labelling 
requirements to imported and domestic  goods, and would not use such regul ations to restrict imports.  
The Kyrgyz Republic would ensure that its technica l regulations, standards, certification and labelling 
requirements are not  applied to imports in an arbitrary manner, in a way that discriminates between 
supplier governments where the same conditions appl y or as a disguised rest riction on international 
trade, and would also ensure that from the date of accession its criteria for granting licenses or securing 
required certification for imported products will be  published and available to traders, and that its 
sanitary and other certification requirements are admi nistered in a transparent and expeditious manner.  
The Kyrgyz Republic would be willing to consult with WTO Members concerning the effect of these requirements on their tr ade with a view to resolving specific problems.  The Working Party took note of 
these commitments (paragraph 94). 
Latvia
 
The representative of Latvia stated that Latv ia would apply the Agreements on Sanitary and 
Phytosanitary Measures and Technica l Barriers to Trade from the date of accession without recourse to 
any transition period.  The Working Party took note of this commitment (paragraph 88). WT/ACC/10/Rev.4/Add.1 
Page 116  
 
 Estonia
 
The representative of Estonia confirmed that Estonia would apply all obligations under the 
WTO Agreements on Sanitary and Phytosanitary Meas ures and Technical Barriers to Trade from the 
date of accession without recourse to any transition period.  The Working Party took note of these 
commitments (paragraph 98). 
Jordan  
The representative of Jordan stated that Jordan's Standardization Department  was gradually reviewing 
the remaining 1,110 mandatory standards to replace th em with voluntary standards or with technical 
regulations, consiste nt with Article 2 of the TBT Agreement.  No less than one quarter of the remaining 
standards would be converted each y ear after accession, and Jordan intended to complete the process of 
conversion by 31 December 2003.  The Working Part y took  note of this commitment (paragraph 137). 
The representative of Jordan confirmed that Jord an would comply with all obligations under the 
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any 
transition period.  The Working Party took note of this commitment (paragraph 140). 
Georgia  
The representative of Georgia confirmed that from the date of accession, all ex isting Soviet-era "GOST" 
and other regional standards would be voluntary w ith respect to products imported from WTO member 
countries or from other non-CIS c ountries.  GOST and other regional st andards would continue to apply 
mandatorily only to products produced in Georgi a or imported from non-WTO member CIS states.  
These standards would be replaced with internationa l standards, or technica l regulations based on 
international standards, in accord ance with the timetable outlined in WT/ACC/GEO/28, and be fully 
replaced by May 2002.  With respect to the items fo r which certification remain ed mandatory in Georgia 
(Table 5(a)), he further confirmed that imported pr oducts meeting either inte rnational, European, or 
GOST standards would be accepted.  Georgia would ac cept conformance assessme nt certificates issued 
by internationally recognized authorities of the e xporting countries, or approval s provided by recognized 
independent conformity assessment bodies or agencies recognized by "Sakstandarti", with respect to 
these standards.  Georgia would also reduce furthe r the number of categories of imported products 
subject to mandatory cert ification prior to the end of 1999, notifying the revised list to the WTO by 
1 January 2000, and would complete the process of conversion to voluntary certification in accordance 
with the timetable outlined in document WT/ACC/G EO/28.  Upon request of WTO Members, Georgia 
would meet to discuss these measur es and their impact on trade with a view to resolving problems.  
The Working Party took note of th ese commitments (paragraph 99). 
The representative of Georgia confirmed that Geor gia would comply with all obligations under the 
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any 
transition period.  The Working Party took note of this commitment (paragraph 100). 
Albania  
The representative of Albania c onfirmed that Albania would a pply all obligations under the 
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any 
transition period.  The Working Party took note of this commitment (paragraph 104). 
Oman  
The representative of Oman confirmed that a work  programme had been established to review and 
replace existing mandatory standards by voluntary standards or technical regulations within the  WT/ACC/10/Rev.4/Add.1 
 Page 117 
 
 
 time-frame reflected in Table 2.  He confirmed that the standards re lating to shelf life would be among 
the first to be reviewed and that from the date of accession all new standards implemented in Oman would be subject to such a review prior to their implementation.  The Working Party took note of these 
commitments (paragraph 96). 
The representative of Oman confirmed that Oman would apply all obligations under the 
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any 
transition period.  The Working Party took note of this commitment (paragraph 97). 
Croatia
 
The representative of Croatia confirmed that Croatia would apply all obligations under the 
WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any 
transition period.  The Working Party took note of this commitment (paragraph 122). 
Lithuania  
The representative of Lithuania stated that, upon acce ssion to the WTO, Lithuania would comply with 
all the provisions of the Agreement on Technical Barriers to Trade without recourse to any transitional arrangements.  The Working Party took note of this commitment (paragraph 113). 
Moldova
 
The representative of Moldova confirmed that from 1 January 2003, the appl ication of all national 
standards would become voluntary.  At the end of  this period, national standards would remain 
mandatory only by reference to a technical regula tion, adopted by a public authority in accordance 
with legitimate objectives, such as national security, preventing of misuse practices, protection of the 
health and life of physical persons, of the health and life of animals, plants protection, environment 
protection.  He added that prior to the date of accession, Moldova would amend its laws and 
regulations as described in paragraph 119 of this report to ensure that its conformity assessment 
procedures reflected options for achieving confidence in the technical competence of bodies located in 
the territory of other WTO Members to perform conformity assessment and have their results accepted by Moldovan authorities.  Such options woul d include:  the conclusion of Agreements with 
conformity assessment bodies in other countries (e .g., accreditation bodies; certification bodies); the 
acceptance and non-discriminatory consideration of  applications for accreditation from conformity 
assessment bodies located in other WTO Members and the acceptance of conformity assessment 
results from qualifying bodies; and other means of recognition of equivalent procedures.  He also 
confirmed that Moldova would implement the WT O Agreement on Technical Barriers to Trade from 
the date of accession, without recourse to any other transition.  The Working Party took note of these 
commitments (paragraph 124). 
China
 
The representative of Chin a stated that China had set up a TBT notification authority and two enquiry 
points which had been notified to the TBT Co mmittee.  Upon accession, notices of adopted and 
proposed technical regulations, sta ndards and conformity assessment pro cedures would be published.  
The names of the publications where this informat ion could be found would be included in China's 
Statement of Implementation and Administration un der Article 15.2 of the TBT Agreement, which 
would be submitted upon accession.  The Working Party took note of this commitment (paragraph 177). 
The representative of China stated that, furthe r to China's implementation of WTO provisions, 
internal mechanisms would exist, upon accession, to  inform and consult with, on an ongoing basis, WT/ACC/10/Rev.4/Add.1 
Page 118  
 
 government agencies and ministries (at national and s ub-national levels), and private sector interests 
on the rights and obligations under the GATT 1994 a nd the TBT Agreement.  Concerning questions 
from some members of the Working Party on the opportunity for public consultation and comment on proposed standards and technical regulations, th e representative of China confirmed that, upon 
accession, China's procedures would clearly indicate th at such opportunity existed and that comments 
would be given due consideration regardless of origin.  The representative of China also confirmed 
that, upon accession, China would have in place minimum timeframes for allowing public comment on proposed technical regulations, standards and c onformity assessment procedures as set out in the 
TBT Agreement and relevant decisions and r ecommendations adopted by the TBT Committee.  
The Working Party took note of these commitments (paragraph 178). 
In response, the representative of Chin a stated that, as a full member of,  for example, ISO, IEC and 
ITU, China actively participated in the development of  relevant international standards.  With China's 
efforts in restructuring government agencies,  China would, not later than four months  after accession, 
notify acceptance of   the Code of Good Practice.  The re presentative of China stated that for 
government standardizing bodies, a clear policy exis ted to periodically review existing standards, 
inter alia , to harmonize them with relevant in ternational standards where appropriate .  Furthermore, 
China would speed up its process of  revising the current voluntary  national , local and sectoral 
standards so as to harmonize them with international standards.  The Working Party took note of these 
commitments (paragraph 180). 
In response, the representative of  China stated that China, in its notifications under the 
TBT Agreement, including its notifications under Artic le 15.2 and in publications referenced therein, 
and in modifications of existing measures, w ould use the terms "technical regulations" and 
"standards" according to their meanings under the TB T Agreement.  The Working Party took note of 
these commitments (paragraph 182).  
In response, the representative of China stated that since 1980, China had taken the active adoption of 
international standards as the basis for technical re gulations as a basic policy of accelerating industrial 
modernization and promoting economic growth. Th e representative of China confirmed that this 
policy also required technical regulations  to be reviewed every five years, inter alia , to ensure that 
international standards were used  in accordance with Article 2.4 of the Agreement.  He also 
confirmed that China would provide this policy as  part of its notification under Article 15.2 of 
the Agreement .  He noted that as a result of China's efforts in the past 20 years, the use  of 
international standards as the basis for techni cal regulations had increased from 12 per cent to 
40 per cent.  China had begun formulating a standard ization development programme in a bid to meet 
the challenges of the 21st century and the requireme nts provided for in the TBT Agreement, and had 
undertaken to further increase the use of internati onal standards as the basis for technical regulations 
by 10 per cent in five years.  The representativ e of China also confirmed that China would make 
publicly available procedures to implement Article 2.7 of the Agreement.  The Working Party took 
note of these commitments (paragraph 184). 
Bearing in mind the relevant provisions of the TB T Agreement, some members of the Working Party 
asked China to identify local government bodies, di rectly below the central government level, and 
non-governmental organizations, that were authorized  to adopt technical regulations or conformity 
assessment procedures.  The representative of Chin a replied that China would provide a list of 
relevant local governmental and non-governmental bodies, upon accession, as part of its notification 
under Article 15.2 of the TBT Agreement.  The Working Party took note of this commitment 
(paragraph 185). 
In response, the representative of Ch ina stated that China played a full part in the preparation by 
appropriate international sta ndardizing bodies of guides and recommendations for conformity 
assessment procedures, e.g., as a full member of IS O CASCO.  He stated that it was difficult to  WT/ACC/10/Rev.4/Add.1 
 Page 119 
 
 
 quantify the extent to which such guides and reco mmendations were used as the basis for existing 
conformity assessment procedures.  He confirme d that China would use relevant guides or 
recommendations issued by international standa rdizing bodies as the basis for new conformity 
assessment procedures in accordance with Article 5.4 of the TBT Agreement.  The representative of 
China also stated that existing conformity assessm ent procedures were reviewed concurrently with 
and under the same policy as re lated technical regulations, inter alia , to ensure the use of relevant 
international guides or recommendations in accord ance with Article 5.4 of the TBT Agreement.  
He also confirmed that, upon accession, China would ensure that the same conformity assessment 
procedures were applied to both imported and dom estic products.  The Working Party took note of 
these commitments (paragraph 187). 
Some members of the Working Party expressed concern about  a conformity assessment procedure 
known as Statutory Inspection, which was described, inter alia , in Articles 4, 5, and 6 of the Law and 
Articles 4, 5, and 9 of the Implem enting Regulations.  They stated that it was inconsistent with the 
principle of national treatment and constituted an unnecessary obstacle to international trade.  
Members of the Working Party agreed that WT/ACC/CHN/31 and WT/ACC/CHN/32, lists of 
products subject to Statutory Inspection, did not preju dge the legal status, nature or effects of notified 
technical regulations and standards under the WTO Ag reement.  The representative of China stated 
that China would bring the Law and Implementing Regul ations, as well as othe r relevant legislation 
and regulations, into conf ormity with the TBT Agreement by the date of accession.  The Working 
Party took note of this commitment (paragraph 190). 
Some members of the Working Party expressed con cern about a conformity assessment procedure, 
and the application thereof, known as the Safe ty Licence System for Import Commodities ("the 
System"), which was described in Article 22 of the Law and Article 38 of the Implementing Regulations.  They stated that it was inconsiste nt with the principle of national treatment and 
constituted an unnecessary obstacle to international tr ade (e.g., due to the frequent plant inspections 
required).  In response, the representative of Chin a confirmed that, for technical regulations and 
conformity assessment procedures related to goods cu rrently subject to the Sa fety Licence System for 
Import Commodities, relevant legislation and regula tions would be brought into full conformity with 
the TBT Agreement by the date of accession.  Th e Working Party took note of this commitment 
(paragraph 191). 
Responding to the concerns of members of the Work ing Party, the representative of China confirmed 
that to eliminate unnecessary barriers to trade, Ch ina would not maintain multiple or duplicative 
conformity assessment procedures, nor would it impose requirements exclusively on imported 
products.  The Working Party took note of this commitment  (paragraph 192). 
Some members of the Working Party expressed c oncern with respect to the confidentiality of 
information in connection with conformity assessment  procedures undertaken by China.  In response, 
the representative of China confirmed that Ch ina would fully implement the obligations of 
Article 5.2.4 of the TBT Agreement in this regard.  The Working Party took note of this commitment 
(paragraph 193). 
Some members of the Working Party expressed concern about China's practice of not accepting the 
results of conformity assessment by bodies in other WTO Members.  In this regard, those members 
noted the obligation of unilateral acceptance of th e results of conformity assessment as described in 
Article 6.1 of the TBT Agreement.  The representa tive of China responded that products certified by 
bodies recognized by China would require no additi onal conformity assessment procedures in China, 
except for random sampling of said products.  Furt hermore, where random sampling was undertaken 
and China's test results differed from the test results of competent bodies in other WTO Members, the representative of China confirmed that China woul d act in accordance with international guidelines 
and recommendations, where these existed, or would pr ovide a process of review with the objective of WT/ACC/10/Rev.4/Add.1 
Page 120  
 
 resolving such differences.  Some members of the Working Party requested China to make public and 
update on an ongoing basis information on confor mity assessment bodies that were recognized by 
China.  The representative of China confirmed that China would provide  this information.  
The Working Party took note of these commitments (paragraph 194). 
Concerning foreign and joint-venture conformity assessment bodies, certain members of the Working 
Party noted that China should not maintain requireme nts which had the effect of acting as barriers to 
their operation, unless otherwise specified in  China's Schedule of Specific Commitments.   
The representative of China replied that Chin a would not maintain such requirements.  
Some members also observed that all foreign or jo int venture conformity assessment bodies that met 
China's requirements should be eligible fo r accreditation and accorded national treatment.  
The representative of China confirmed that the accr editation requirements would be transparent and 
provide national treatment to fo reign conformity assessment bodies.   The Working Party took note of 
these commitments (paragraph 195). 
Some members of the Working Party raised sp ecific concerns regarding such matters as 
(a) registration of initial imports of chemical pr oducts, (b) procedures to obtain and apply "CCIB" 
safety mark and the "Great Wall" mark, (c) auto mobiles and parts, and (d) the safety and quality 
licence system for boilers and pressu re vessels.  In response, the re presentative of China stated that 
China would  implement the following measures prior to accession, unless otherwise indicated: 
(a) Registration of Initial Imports of Chemical Products  – Enact and implement, within one year after its accession, a new law and relevant 
regulations regarding assessment and control of chemicals for the protection of the 
environment, in which complete nationa l treatment and full consistency with 
international practices would be ensured; and 
 – Ensure that chemicals listed in the "inv entory chemicals" annexed to the above new 
law and its regulations woul d be exempted from a registration obligation and that a 
unified assessment procedure would be established for domestic and imported 
products under the new law and its regulations. 
(b) CCIB Safety Mark and the "Great Wall" Mark  – Unify the existing certification marks, i.e., the "CCIB" mark and the "Great Wall" 
mark into a new certification mark.  For like imported and domestic goods, all bodies 
and agencies would issue the same mark and charge the same fee; 
 – Accept testing reports for products subj ect to the International Electrotechnical 
Commission's System for Conformity Testing to Standards for Safety of Electrical 
Equipment ("IECEE CB Scheme") to which China was a party, and simplify the procedures for obtaining the new, unified certification mark; and 
 – Shorten the time period needed for importe rs to obtain both marks regarding the same 
products,  to no more than  three months . 
(c) Automobiles and Parts 
 – Unify its laws, regulations and sta ndards applied to domestic and imported 
automobiles and parts; and 
 – Formulate, publish and implement laws and regulations, standa rds and implementing 
regulations to establish a transparent system  under which all the laws and regulations 
would be applied so as to accord imported products treatment no less favourable than 
that accorded to like products of national origin.  WT/ACC/10/Rev.4/Add.1 
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 (d) Safety and Quality Licence System for Boilers and Pressure Vessels 
 – Accord imported products treatment no less fa vourable than that accorded to products 
of national origin, including fees imposed for conformity assessment and the effective 
period of factory certification; and 
 – Adopt international standards as the b asis for technical regulations and exempt 
imported products from inspection where lik e domestic products were not subject to 
such inspection. 
The Working Party took note of these commitments (paragraph 196). 
The representative of China confirmed that, except as otherwise specified in the Draft Protocol, China 
would apply all obligations under the TBT Agreemen t from the date of accession.  The Working Party 
took note of this commitment (paragraph 197). 
 Chinese Taipei
 
The representative of Chinese Taipei stated that r ecognition of foreign quarantine or other standards 
would be dealt with in a manner c onsistent with Article 2.7 of the Agreement on Technical Barriers to 
Trade.  The Working Party took note of this commitment (paragraph 121). 
Some Members noted with concern that Chinese Taipei was considering adopting a technical 
regulation to define whisky that would unnecessarily discriminate against the exports of whiskies to Chinese Taipei by some Members.  The repr esentative of Chinese Taipei confirmed that 
Chinese Taipei would ensure that its definition fo r whisky would take into account generally accepted 
criteria for defining whisky, and would avoid rest rictive criteria that resulted in unjustifiable 
discrimination among products, and be  consistent with the TBT Agreement.  The Working Party took 
note of this commitment (paragraph 126 bis). 
The representative of Chinese Taipei stated that Chinese Taipei would fully apply the provisions of 
the Agreement on Technical Barriers to Trade from the date of its accession to the WTO, without 
recourse to any transitional period.  The Working Party took note of this commitment 
(paragraph 127). 
Armenia
 
The representative of Armenia confirmed that from the date of accession, Armenia would accept 
conformity assessment certificates issued by internationally recognized authorities of exporting countries with which Armenia had signed mutual re cognition Agreements, or approvals provided by 
recognized independent conformity assessment bodies or agencies recognized by  the Council for 
Accreditation of Certification Bodies and Testi ng Laboratories in the Field of Conformity 
Assessment.  He further confirmed that after 31 December 2004, only those imports subject to 
technical regulations developed in accordance with Armenia's standardisation regime and 
WTO provisions  would be subject to mandatory certification.  Upon request of WTO Members, 
Armenia would meet to discuss these measures and th eir impact upon trade with a view to resolving 
problems.  The Working Party took note of these commitments (paragraph 135). 
The representative of Armenia confirmed that Armenia would apply the WTO Agreement on 
Technical Barriers to Trade from the date of accessi on without recourse to any transition period, and 
would sign and follow the Code of Good Practice for the preparation, adoption and application of 
standards from the date of Armenia's accession to th e WTO.  The Working Party took note of this 
commitment (paragraph 136). WT/ACC/10/Rev.4/Add.1 
Page 122  
 
 FYROM
 
The representative of FYROM stated that, upon accession to the WTO, FYROM would comply with 
all the provisions of the Agreement on Technical Barriers to Trade without recourse to any transitional arrangements.  The Working Party took note of this commitment (paragraph 145). 
Cambodia
 
The representative of Cambodia stated that Cambodi a would progressively implement the Agreement 
on Technical Barriers to Trade in accordance w ith the action plan in Table 10 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph 129 would be applied by  Cambodia.  Full implementation will start from 
1 January 2007 without recourse to any further tran sitional period.  The Working Party took note of 
this commitment (paragraph 131). 
Nepal  
The representative of Nepal confirmed that Nepal would progressively implement the Agreement on 
Technical Barriers to Trade in a ccordance with the Action Plan in Table 5 and with the understanding 
that during this period the scope of implementation of other aspects of the Agreement, as described in 
paragraph 97 would be applied by Nepal.  Nepal would implem ent fully the provisions of 
the Agreement on Technical Barriers to Trade, incl uding compliance with the Code of Good Practice 
by 1 January 2007.  The Working Party took note of these commitments (paragraph 98). 
Saudi Arabia  
Some members of the Working Party requested add itional information on the purpose and operational 
details of the new Conformity Certificate mechanism.   The representative of Saudi Arabia stated that 
the purpose of the new Certificate was to provi de Saudi authorities with a basis for conducting 
post-market surveillance to ensure  product conformity to specified  requirements and would be done 
through random sampling or risk-based compliance checks during the transitional period.  The new 
mechanism allowed the entity submitting the Confor mity Certificate (i.e., a conformity assessment 
body, an accredited body, an independent third part y or a manufacturer) to declare compliance with 
the appropriate technical regulati on or standard.  Such entity was responsible for the information 
contained in the Certificate.  The mechanism recogni zed technical regulations or standards that were 
in conformity with an approved SASO technical re gulation.  In the absence of a relevant, approved 
SASO technical regulation, information should be provided to identify whether the product meets a 
technical regulation of another government author ity, SASO standard or relevant international 
standard, or other standard.  Information should al so be provided to identify who did the testing.  
The Conformity Certificate would not be needed  once Saudi Arabia had established sufficient in-
country capabilities for testing imported and domes tic products through random sampling or risk-
based compliance checks.  The representative of Sa udi Arabia further clarified that there was no 
geographic or nationality limitation for conformity  assessment or accreditation bodies.  The Working 
Party took note of these commitments (paragraph 197). 
In response to inquiries by members of the Working Party relating to shelf-life of food products, the 
representative of Saudi Arabia confirmed that Saudi Arabia had re-examined its shelf-life 
requirements.  A technical committee from differe nt Government Ministries (Ministry of Commerce 
and Industry, Ministry of Health, Ministry of Agricu lture, Ministry of Municipalities, Universities and 
SASO) had reviewed Saudi standards on the sh elf-life of food products (SASO 457/2000 and 
SASO 702/1993) according to the requirement s of the SPS and TBT Agreements, Codex 
Alimentarius Commission, international scientific papers and research and field scientific studies 
carried out in the Kingdom of Saudi Arabia or  abroad.  The revised Saudi standard, which  WT/ACC/10/Rev.4/Add.1 
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 incorporated the deletion of the statement of not allowing any food product which had over-passed 
more than half of its shelf-life, including perishable  food.  The revised standard also incorporated that 
shelf-life for food products would be voluntary excep t for select perishable food (i.e., fresh or chilled 
meat and poultry, fresh milk and fresh milk-base d products, margarine, fr esh fruit juice and fresh 
table eggs) and baby foods.  With the excep tion of these products, Saudi Arabia would accept 
manufacturer-determined use-by dates for products.  The revised standard had been circulated for 
comments for a period of 90 days and would be im plemented from the date of approval of SASO 
Board of Directors.  The Working Party t ook note of this commitment (paragraph 201). 
Some members of the Working Party requested that  the Government of Saudi Arabia publish draft 
technical regulations in a single official journal or  other publication that was available to the general 
public, and other interested parties.  The representative of Saudi Arabia stated that draft technical 
regulations would be availabl e on SASO website:  www@saso.org.sa.  He confirmed that 
Saudi Arabia would notify the Secretariat when th e new website (including an  English version) was 
complete and that this would be by the end of 200 5.  He confirmed that all Saudi draft technical 
regulations were still announced in all Saudi newspapers and circulat ed to all foreign embassies in 
Saudi Arabia.  The Working Party took note of these commitments (paragraph 203). 
The representative of Saudi Arabia committed that Saudi Arabia would comply with all obligations 
under the WTO Agreement on Technical Barriers to Trade from the date of accession without 
recourse to any transition period.  The Working Pa rty took note of this commitment (paragraph 205). 
Viet Nam  
The representative of Viet Nam confirmed that Viet  Nam would comply with all the obligations under 
the TBT Agreement from the date of accession without recourse to any transitional period.  Further, 
for the purpose of greater transparency and predicta bility, he confirmed that Viet Nam would issue 
measures that specifically set out Articles 2.1, 2.2, 5. 1, 5.2, 5.4 and Annex 1.1 of the TBT Agreement.  
The Working Party took note of these commitments (paragraph 303). 
Tonga  
The representative of Tonga confirmed that if, in th e future, technical regulations or standards and 
conformity assessment procedures were to be intr oduced, Tonga would neither adopt nor implement 
these regulations, standards or procedures until it had implemented and notified appropriate 
legislation in conformity with the Agreement on Tech nical Barriers to Trade.  Tonga would ensure the 
full conformity of any such legislation with the Agreement on Technical Barriers to Trade.  Any standards, technical regulations, and conformity  assessment procedures adopted would be developed 
and applied in conformity with the provisions of  the Agreement, including publication prior to 
implementation to allow interested parties the opport unity for review and comment as provided for in 
the Agreement.  Prior to accession, Tonga would pr epare regulations specifying the publication to be 
used for the publication of any proposed measures, th e procedure to be used for taking comments into 
account, etc.  Any such measures would be applied on a non-discriminatory basis, i.e. providing for 
national treatment and MFN treatment to all imports.  Regulations would be introduced to ensure that 
its National TBT Notification Auth ority and Enquiry Point would be  operational as from the date of 
its accession.  Tonga would also provide relevant g overnment officials with training to ensure that, 
from the date of accession, they were fully conversan t with the requirements of the TBT Agreement.  
The Working Party took note of these commitments (paragraph 119). 
Ukraine
 
The representative of Ukraine confirmed that, from th e date of accession, Ukraine would give priority 
consideration to international ( over regional and other countries' na tional) standards, guidelines and WT/ACC/10/Rev.4/Add.1 
Page 124  
 
 recommendations, as a basis for Ukraine's own standards, technical regulations and associated 
conformity assessment procedures.  The Working Party took note of this commitment (paragraph 280). 
The representative of Ukraine confirmed that Ukrain e had reviewed its shelf-life requirements and as 
a result, the Government of Ukraine has begun the process of approving changes to Ukraine's 
technical regulation on shelf-life for fish to bring it into conformity with the CODEX alimentarius 
guidelines on the labelling of pre-packaged food prod ucts.  When the revised technical regulation was 
implemented, the previous technical regulations that  imposed shelf-life restrictions would be repealed 
and no longer enforceable.  In addition, Ukraine woul d accept use-by/sell-by dates that are determined 
solely by the manufacturer.  The Working Party took note of these commitments (paragraph 285). 
The representative of Ukraine confirmed that from the date of accession, all existing national and 
regional standards would be voluntary, except those referred to or set out in technical regulations 
intended inter alia  to protect national security interests, prevent deceptive practices, protect the life 
and health of people, animals or plants, as well as pr otect the environment.  Ukraine shall ensure that 
by 30 December 2011, all of its technical regulations  use relevant international standards as a basis, in 
accordance with Article 2.4 of the Agreement on T echnical Barriers to Trade (TBT Agreement) and 
the timetable outlined in document WT/ACC/UKR/129.  However, with respect to the items that 
require conformity assessment and for which standard s have not yet been harmonized with relevant 
international standards, the representative of Ukrain e confirmed that, from the date of accession to the 
WTO, imported products would be d eemed to have met the relevant Ukrainian standards or technical 
regulations if conformity assessment bodies recogni zed by Ukraine confirmed that such products 
conformed to relevant international standards, or regional or national  standards that are identical to 
such standards.  The Working Party took  note of these commitments (paragraph 299). 
Thus, notwithstanding the timetable outlined in document WT/ACC/UKR/129, Ukraine would 
comply with all provisions of the TBT Agreement a nd would abide by the provisions of the Code of 
Good Practice for the Preparation, Adoption and A pplication of Standards (i.e., Annex 3 to the 
TBT Agreement) as of the date of accession without  recourse to any transitional arrangements.  
Ukraine would also continue to reduce further the number of categories of products subject to 
mandatory third party certification with a view to the broadest possible acceptance of manufacturer's 
supplier's declaration of conformity (SDOC), with out requiring registration with or approval from 
Ukrainian authorities, in relation to the relevant t echnical regulation, prior to the end of year 2011.  
Ukraine would notify the revised list of products subject to mandatory certification to the WTO by 
31 January 2012.  The Working Party took note of these commitments (paragraph 300). 
The representative of Ukraine also confirmed that from the date of accession, Ukraine would not use 
standards, technical regulations or conformity  assessment procedures in a manner that would be 
restrictive to international trade, prohibitive to imports, and discriminatory of  individual exporters and 
suppliers, and that Ukraine would ensure that standa rds and technical regulations apply equally and in 
a non-discriminatory fashion to domestic products and to products imported from WTO Members, 
CIS countries and non-CIS countries alike.  In a ddition, from the date of accession, Ukraine would 
prepare, adopt, and apply standards and techni cal regulations only in conformity with the 
TBT Agreement.  The representative of Ukraine fu rther confirmed that, from the date of accession, 
Ukraine would use relevant guides or recommendati ons, developed in accordance with the Decision 
of the Committee on Principles for the Developm ent of International Standards, Guides and 
Recommendations with relation to Articles 2, 5 an d Annex 3 of the Agreement, as the basis for 
conformity assessment procedures in accordance with Article 5.4 of the TBT Agreement.  
The Working Party took note of these commitments (paragraph 301). 
In addition, the representative of Ukraine c onfirmed that, pursuant to Article 6.1 of the 
TBT Agreement, Ukraine would accept, whenever possible, the results of conformity assessment  WT/ACC/10/Rev.4/Add.1 
 Page 125 
 
 
 procedures in other Members, even when those procedures differed from its own, provided Ukraine 
was satisfied that those procedures offered an assu rance of conformity with applicable technical 
regulations or standards equivalent to its own procedures.  To this end, Ukraine would amend its laws 
and regulations to ensure that, from the date of  accession, its conformity assessment procedures 
reflected options for achieving confidence in th e technical competence of bodies located in the 
territory of other WTO Members to perform confor mity assessment and have their results accepted by 
Ukrainian authorities.  Such options would incl ude:  the conclusion of an Agreement with a 
conformity assessment body in another Member  (e.g., accreditation bodies; certification bodies, 
laboratories); acceptance of the results of conf ormity assessment procedures within international 
product testing and certification systems of which Ukraine is a participant; the acceptance and non-
discriminatory consideration of applications for accreditation from conformity assessment bodies 
located in other WTO Members and the acceptance of conformity assessment results from conformity assessment bodies recognized by Ukraine; and other means of recognition of equivalent procedures.  
The Working Party took note of these commitments (paragraph 302). 
The representative of Ukraine confirmed that upon re quest of a WTO Member, Ukraine would consult 
with that Member on any issue related to the prep aration, adoption, or application of standards, 
technical regulations or conformity assessment procedures which might have a negative impact on international trade.  The Working Party t ook note of this commitment (paragraph 303). 
Cape Verde
 
The representative of Cape Verde confirmed that if, in the future, technical regulations or standards 
and conformity assessment procedures were to be introduced, Cape Verde would neither adopt nor 
implement these regulations, standards or pr ocedures until it had implemented and notified 
appropriate legislation in conformity with the Agre ement on Technical Barriers to Trade.  Cape Verde 
would ensure the full conformity of any such legi slation with the Agreement on Technical Barriers to 
Trade, and that any new laws, regulations or pr actices, as well as amendments to existing measures, 
would not result in unnecessary obstacles to trade.   Any standards, technical regulations, and 
conformity assessment procedures adopted would be developed and applied in  conformity with the 
provisions of the Agreement, including publication pr ior to implementation to allow interested parties 
the opportunity for review and comment as provided fo r in the Agreement.  Existing or new measures 
would be applied on a non-discriminatory basis, i.e. providing for national treatment and MFN 
treatment to all imports.  Cape Verde also woul d monitor the work of the Committee on Technical 
Barriers to Trade.  Cape Verde would not en force voluntary standards contained in private 
sector Agreements or other commercial contracts.  From the date of accession, its Enquiry Point 
would be operational and Cape Verde would designat e a central government authority responsible for 
the implementation of notification procedures under the Agreement and an authority responsible for 
overall monitoring of compliance with its TBT oblig ations.  He added that Cape Verde would seek 
out all available technical assistance to ensu re that its capacity to eventually implement 
the Agreement is assured.  The Working Party took note of these commitments (paragraph 171). 
- Sanitary and Phytosanitary Measures 
Mongolia  
See "Prohibitions, quotas, rest rictive licenses" above. 
Bulgaria  
See "Technical Barriers to Trade" above. WT/ACC/10/Rev.4/Add.1 
Page 126  
 
 Panama
 
The representative of Panama stated that from the date of accession to the WTO, Panama would apply 
all its sanitary requirements consis tently with the requirements of th e WTO Agreements on Sanitary and 
Phytosanitary Measures and Impo rt Licensing Procedures without  recourse to any transitional 
arrangements.  In particular, he stated that if a decision was taken to requir e notification of diseases 
other than those listed in Organisation Internationa le des Epizooties (OIE) Classes A and B, any such 
decision would be taken in conformity with the requirements of the Agreement on Sanitary and 
Phytosanitary Measures.  He also stated that Pa nama will allow a reasonable interval between the 
publication of the sanitary or phytosanitary regulation and its entry into force in order to allow time for 
producers in exporting Members, to adapt to the ne w requirements.  The Working Party took note of 
these commitments (paragraph 51). 
Also, see "Prohibitions, quotas, restrictive licenses" above. Kyrgyz Republic
 
The representative of the Kyrgyz Republic said th at the Government was cu rrently considering draft 
Regulations "On measures for transition to internat ional standards and improv ing the order of using 
technical regulations" which set out  the programme of work required to harmonize Kyrgyz sanitary and 
phytosanitary standards with international stan dards in 1999.  The Kyrgyz Republic would report 
annually on progress in the work on harmonization un til their standards were in conformity with 
WTO requirements.  The Working Party t ook note of this commitment (paragraph 100). 
The representative of the Kyrgyz Republic stated that from the date of accession to the WTO his 
Government would apply all its sa nitary requirements consistently  with the requirements of the 
WTO Agreements on Sanitary and Phytosanitary Me asures and Import Licens ing Procedures without 
recourse to any transitional arrangemen ts.  In particular, he stated that if a decision was taken to require 
notification of diseases other than those listed in  OIE Classes A and B, any such decision would be 
taken in conformity with the requ irements of the Agreement on Sani tary and Phytosanitary Measures. 
He added that the Kyrgyz Republic would not require additional certification or sanitary registration for 
products which have been certifie d as safe for human use and cons umption by recognized foreign or 
international bodies, and the Kyrgyz Republic would en sure that from the date of accession its criteria 
for granting prior authorization or securing the re quired certification for im ported products would be 
published and available to traders.  He confirmed that  sanitary and other certif ication requirements in the 
Kyrgyz Republic were administered  in a transparent and expeditious manner, and that his Government 
would be willing to cons ult with WTO Members concerning the ef fect of these re quirements on their 
trade with a view to resolving specific problems.   The Working Party took note of these commitments 
(paragraph 103). 
Latvia  
See "Technical Barriers to Trade" above. Estonia
 
See "Technical Barriers to Trade" above. 
Jordan  
The representative of Jordan confirmed that Jordan would initiate immediately the process of examining 
its shelf-life standards (JS:401:1977 and JS 288:1994) in  light of international scientific practices on 
shelf-stable food products to identify shelf-stable pr oducts currently appearing on the lists of these two  WT/ACC/10/Rev.4/Add.1 
 Page 127 
 
 
 standards.  He further confirmed that Jordan would eliminate shelf-stable products from the coverage of 
these two standards by 30 June 2000.  He added that Jordan would esta blish within one year regulations 
and procedures in line with international norms for "highly perishable refrig erated" food products to 
gradually replace remaining shelf life requirements on these products with a scientific regulatory 
framework by 31 December 2000.  The Worki ng Party took note of these commitments 
(paragraph 145). 
The representative of Jordan confirmed that, as from the date of accession, unnecessary inspections of 
imported meat and meat from imported animals w ould be eliminated, and na tional treatment would be 
accorded fully to such products as part of Jord an's program for the development and adoption of 
guidelines and/or rules for food inspection and tes ting procedures.  The new Law on Agriculture would 
include provisions of Annex C of the WTO Agreemen t on the Application of Sanitary and Phytosanitary 
Measures.  All instructions and testing procedures would be in accordance with the WTO Agreement on 
the Application of Sanitary and Phyt osanitary Measures, in particular its  Annex C.  To address concerns 
over the lack of national treatment for and the unne cessary inspection of imported meat and meat from 
live animals, he confirmed that Jo rdan would make a particular comm itment to abide by the provisions 
of paragraphs 1(a), 1(e) and 1(g) of Annex C from the date of accession.  Jordan would implement the 
least trade restrictive requirements possible to prevent deceptive practices vis-à-vis consumers of meat, taking into account the national tr eatment requirements of Article III of GATT 1994.  All remaining 
prohibitions on the use of powdered milk by industr ial users of dairy products would be abolished as 
soon as legislatively possible upon accession, and in any event no later than within 12 months from the 
date of accession.  The Working Part took note of these commitments (paragraph 149). 
The representative of Jordan confirmed that Jordan's  sanitary and phytosanitary standards system would 
be in compliance with WTO provisions under the Ag reement on the Application of Sanitary and 
Phytosanitary Measures as of the date of accessi on to the WTO, and that Jordan would apply all 
measures of the Agreement on the A pplication of Sanitary and Phytosan itary Measures in a least trade 
distortive manner from the date of accession wit hout recourse to any transition period.  The 
representative of Jordan further confirmed that, without recourse to any transition period and in 
conformity with the SPS Agreement, no stricter rule s than those laid out by international organizations 
such as OIE will be applied.  The Working Pa rty took note of this commitment (paragraph 151). 
Georgia
 
The representative of Georgia confirmed that Geor gia would comply with all obligations under the 
WTO Agreement on the Application of Sanitary and Ph ytosanitary Measures from the date of accession 
without recourse to any transition period.  Th e Working Party took note of this commitment 
(paragraph 107). 
Albania  
The representative of Albania c onfirmed that Albania would a pply all obligations under the 
WTO Agreement on Sanitary and Phytosanitary Measures  from the date of accession without recourse 
to any transition period.  The Working Party took note of these comm itments (paragraph 108). 
Oman  
In response to these suggestions, the representative of Oman confirme d his Government's intention to 
eliminate mandatory shelf-life standards for "shelf-s table foods" upon accession.   He added that Oman 
would establish within one year re gulations and procedures in line w ith international norms for "highly 
perishable refrigerated" food products and to gradua lly replace remaining shel f life requirements on 
these products with a scientific regulatory framewo rk by 31 December 2000.  The Working Party took 
note of these commitme nts (paragraph 103). WT/ACC/10/Rev.4/Add.1 
Page 128  
 
 The representative of Oman said that Oman would apply the Agreement on the Application of Sanitary 
and Phytosanitary Me asures from the date of acce ssion without recourse to  any transition period.  
The Working Party took note of th is commitment (paragraph 105). 
Croatia
 
The representative of Croatia confirmed that Croati a's sanitary and phytosanitary standards system 
would be in compliance with WTO provisions under the Agreement on the Applic ation of Sanitary and 
Phytosanitary Measures as of the date of acces sion to the WTO, and that Croatia would apply 
the Agreement on the Application of  Sanitary and Phytosanitary Meas ures from the date of accession 
without recourse to any transition period.  Th e Working Party took note of this commitment 
(paragraph 135). 
Lithuania  
The representative of Lithuania stated that, upon accessi on to the WTO, Lithuania would apply all its 
sanitary and phytosanitary requirements consistently  with the requirements of the WTO, including 
the Agreements on the Application of Sanitary  and Phytosanitary Measures and Import Licensing 
Procedures, without recourse to any transitional arra ngements.  The Working Party took note of this 
commitment (paragraph 122). 
Moldova  
The representative of Moldova confirmed that Mo ldova would ensure the implementation of the 
SPS Agreement prior to accession and would apply in ternal legislation in conformity with the 
provisions of the WTO Agreement on SPS.  In the elaboration of any legislation concerning such 
measures Moldova would ensure their full conf ormity with the relevant WTO provisions. 
The Working Party took note of this commitment (paragraph 125). 
China  
The representative of China stated that pursuant to the provisions  of the SPS Agreement, China 
applied SPS measures only to the extent necessary to protect the life and health of human beings, animals and plants.  He also noted that most of China's SPS measures were based on international 
standards, guidelines and recommendations.  China would not apply SPS measures in a manner which 
would act as a disguised restriction on trade.  In  accordance with the SPS Agreement, China would 
ensure that SPS measures would not be maintain ed without sufficient scientific evidence.  
The Working Party took note of these commitments (paragraph 199). 
Members of the Working Party expressed the view th at China should comply with the SPS Agreement 
from the date of China's accession and should ensure  conformity with the SPS Agreement of all its 
laws, regulations, decrees, requirements and procedures relating to SPS measures.  In response, the 
representative of China confirmed that China woul d fully comply with the SPS Agreement and would 
ensure the conformity with the SPS Agreement of a ll of its laws, regulations, decrees, requirements 
and procedures relating to SPS measures from the date of accession.  The Working Party took note of 
these commitments (paragraph 200). 
Chinese Taipei
 
The representative of Chinese Taipei st ated that the ban on imports of live swine due to the infestation 
of Porcine Reproductive and Respiratory Syndrome (PRRS) had been removed, and that live swine 
which met the quarantine requirements would be allo wed entry into Chinese Taipei from the date of 
accession.  The Working Party took note of this commitment (paragraph 135).  WT/ACC/10/Rev.4/Add.1 
 Page 129 
 
 
 The representative of Chinese Taipei stated that Chinese Taipei would fully apply the provisions of 
the Agreement on Sanitary and Phytosanitary Measures from the date of its accession, without 
recourse to any transitional period a nd would address the concerns raised by members.  He also stated 
that Chinese Taipei would, from the date of its  accession, notify to the WTO all relevant laws, 
decrees, regulations, and administrative rulings of  general application relating to its sanitary and 
phytosanitary measures, including product coverage and re levant international standards, guidelines 
and recommendations.  The Working Party took note of these commitments (paragraph 137). 
Armenia  
The representative of Armenia c onfirmed that upon accession to the WTO, Armenia would apply its 
sanitary and phytosanitary requirem ents consistently with the requirements of the WTO Agreement, 
including the Agreements on Sanitary and Phytosan itary Measures and Impor t Licensing Procedures 
without recourse to any transition period.  Releva nt WTO provisions would be applied should Armenia 
decide to establish a system of plant and animal surveillance to detect plant and animal diseases.  The Working Party took note of th is commitment (paragraph 143). 
FYROM
 
The representative of FYROM stated that, upon acce ssion to the WTO, FYROM would apply all its 
sanitary and phytosanitary requirements consistently  with the requirements of the WTO, including 
the Agreements on the Application of Sanitary  and Phytosanitary Measures and Import Licensing 
Procedures, without recourse to any transitional arra ngements.  In particular, he stated that if a 
decision was taken to require notification of diseases other than those listed in OIE Classes A and B, 
any such decision would be taken in conformity  with the requirements of the Agreement on the 
Application of Sanitary and Phytosanitary Measu res.  He added that FYROM would not require 
additional certification or sanitary registration fo r products which have been certified as safe for 
human use and consumption by recognized fore ign and international bodies, and FYROM would 
ensure that from the date of accession its criteria for granting prior authorization or securing the required certification for imported products would be published and available to traders.  
He confirmed that sanitary and other certification requirements in FYROM were administered in a 
transparent and expeditious manner, and that his G overnment would be willing to consult with WTO 
Members concerning the effect of these requirements on their trade with a view to resolving specific problems.  The Working Party took note of this commitment (paragraph 153). 
Cambodia
 
The representative of Cambodia confirmed that Cambodia would implement progressively the 
provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within 
the timetable provided for in the Action Plan for Implementation in Table 11, and would ensure full 
implementation of the Agreement no later than 1 January 2008, and with the understanding that 
during this period the scope of implementation of other aspects of the Agreement, as described in 
paragraph 141 would be applied by Cambodia.  He  further confirmed that Cambodia should consult 
with WTO Members upon request if they deemed that any measures applied during the transition 
period affected their trade negatively.  The Working Party took note of these commitments (paragraph 142). 
Nepal
 
The representative of Nepal confirmed that Nepal would progressively implement the Agreement on 
Sanitary and Phytosanitary Measur es in accordance with the Action Plan in Table 7 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph 106 woul d be applied by Nepal.  Ne pal would implement fully the WT/ACC/10/Rev.4/Add.1 
Page 130  
 
 provisions of the Agreement on San itary and Phytosanitary Measures by 1 January 2007.  He also 
confirmed that Nepal would consult with WTO Members upon request if they deemed that any 
measures applied during the transition period affected their trade negatively.  The Working Party took 
note of these commitments (paragraph 107). 
Saudi Arabia
 
The representative of Saudi Arabia stated that Saudi standards covered sanitary and phytosanitary 
measures by means of at least one of the following: 
i. Measures following the standards and guidelines and recommendations of the Codex 
Alimentarius Commission, the World Organization for Animal Health (OIE), and the International Plant Protection Convention; and 
ii. Measures not covered by the standard s and guidelines and recommendations of these 
organizations would be based on the provisions of the SPS Agreement.   
The Working Party took note of these commitments (paragraph 207). Some members of the Working Party requested that  Saudi Arabia identify all areas of inconsistency 
and provide a timetable for bringing the Saudi Arabia n regime into conformity with the requirements 
of the SPS  Agreement.  In response, the representative of Sa udi Arabia stated that an internal review 
had already been commenced into Saudi Arabia 's SPS regime guided by the comments of the 
WTO Working Party in this respect.  At a later stage, the representative of Saudi Arabia provided 
members of the Working Party with a comprehens ive Action Plan for the Implementation of the 
SPS Agreement in document WT/ACC/SAU/42.  Still late r, he informed the Working Party that the 
Action Plan had been fully implemented by issuance of Council of Ministers Decision No. 85 
of July 2000 and Ministerial Decision No. 943 of 2.5.1424H (1 July 2003) on SPS law titled "Sanitary 
and Phytosanitary Unified Procedures".  In reply to  questions from some Working Party members, the 
representative of Saudi Arabia stated that the new SPS law also incorporated revisions of the 
"Agricultural Quarantine Regulations" and the "Sta tutory Instruments of Veterinary Quarantine", 
ensuring conformity with the requirements of the SPS  Agreement.  He reported that the main 
provisions of the new Saudi Law include the following: 
i. Saudi Arabia shall apply SPS measures c onsistently with the provisions of the 
WTO Agreement on SPS Measures (Article 2.1 of Saudi Arabia's SPS Law); 
ii. SPS measures shall be limited to the extent n ecessary to protect human, animal or plant life or 
health (Art. 2.2 of Saudi Arabia's SPS Law); 
iii. SPS measures shall be based on scientific rul es and principles and shall not be maintained 
without sufficient scientific evidence (Article 2.2 of Saudi Arabia's SPS Law); 
iv. There will be no unjustified discrimination between WTO Members and Saudi Arabia where 
identical or similar conditions prevail (Ar ticle 2.3 of Saudi Arabia's SPS Law);   
v. SPS measures shall not be applied in a way that constitutes a disguised restriction on 
international trade (Article 2 of Saudi Arabia's SPS Law); 
vi. SPS measures taken by Saudi Arabia shall be based on international standards, guidelines or 
recommendations, except where there is a scientific  justification for a measure resulting in a 
higher level of protection (Articles 3. 1 and 3.3 of Saudi Arabia's SPS Law); 
vii. Saudi Arabia shall accept the SPS measures deemed appropriate by other WTO Members as 
equivalent where those measures achieve the prot ection level of Saudi Arabia (Article 4.1 of 
Saudi Arabia's SPS Law); 
viii. Article 5 of Saudi Arabia's SPS Law fo llows the provisions of Article 5 of the 
WTO SPS Agreement; 
ix. Article 6 of Saudi Arabia's SPS Law fo llows the provisions of Article 6 of the 
SPS Agreement; and  WT/ACC/10/Rev.4/Add.1 
 Page 131 
 
 
 x. Articles 7 and 8 of Saudi Arabia's SPS Law fo llow the provisions of Articles 7 and 8 of the 
SPS Agreement. 
A member of the Working Party was of the view th at, in some instances, not all provisions of the 
SPS Agreement had been taken over in Saudi Arabia 's national legislation and key words had been 
changed or omitted.  That left the legislation open to interpretation and might lead to legal 
uncertainty.  The representative of Saudi Arabia stat ed that the problem would be taken care of in a 
Ministerial Circular amending the Unified SPS Pr ocedures.  Members welcomed Saudi Arabia's 
statement that it would reconcile in consistencies between its domestic  legislation and regulations and 
procedures implementing the WTO SPS Agreement, so that all of Saudi Arabia's laws, regulations, 
procedures and other requirements for importation were consistent with the provisions of the 
WTO SPS Agreement.  The Working Party took note of this commitment (paragraph 208). 
The representative of Saudi Arabia stated that, pur suant to Council of Ministers Decision No. 85, a 
Standing Committee on SPS Measures had been created.  The Standing Committee was reviewing all existing SPS measures to ensure consistency wi th the requirements of the SPS Agreement.  
Whenever, as a result of this review, a measure was determined to be in consistent, the Standing 
Committee would issue a recommendation to the relevant agency, such as the Ministry of Agriculture 
for livestock and fresh fruits, vegetables and grains , and the Ministry of Commerce and Industry for 
processed foods and other foodstuffs.  When the agen cy concerned determined that the measure was 
inconsistent with the SPS Agreement, the agency would conform the measure to the requirements of 
the SPS Agreement.  Also, when a WTO Member  identified a specific measure, the Standing 
Committee would review that particular measure forthwith.  The Working Party took note of these 
commitments (paragraph 210). 
A member of the Working Party asked how Saudi Arabia would ensure that measures applied by 
Saudi Arabia would meet the requirements of Article 5 of the SPS  Agreement (i.e., that the measures 
applied in each member were not more restrictive th an necessary to deal with the risks faced by that 
particular member).  The representative of Sa udi Arabia explained that, because there was free 
movement of goods between GCC countries due to the establishment of the customs union, it was not 
feasible to restrict imports in one GCC country and to allow imports in other GCC countries.  Some members of the Working Part y indicated that this could result in Saudi Arabia applying a ban 
on imports even though those imports did not pose a di sease risk in Saudi Arabia, simply as a result of 
another GCC country imposing such a ban.  Those members were of the view that this may be 
inconsistent with the requirements  of Article 5 of the SPS Agreement.  In response, the representative 
of Saudi Arabia assured the members that Saudi Arab ia was aware of this concern and that any bans 
would be applied only in a manner consistent with Article 5 of th e SPS Agreement as of the date of 
accession.  He stated that, accordingly, existing arra ngements would be reviewed in consultation with 
GCC countries and appropriately amended by the da te of accession to ensure that an SPS measure 
could not be applied at any Saudi port to any pro duct intended for final sale in Saudi Arabia unless the 
SPS measure was based on relevant international standards, guidelines and recommendations or, in 
any other case, based on science consistent with the relevant provisions of the SPS Agreement.  
The Working Party took note of these commitments (paragraph 212). 
In response to requests for information on the tr ansparency of Saudi Arabia's SPS measures, the 
representative of Saudi Arabia stated that Saudi Arabia's SPS measures were published in advance of 
their application.  The Kingdom of Saudi Arabia had an established system for informing 
governments and other standards organizations of  changes.  Saudi Arabia's SPS measures and 
requirements were notified to the Embassies in the Kingdom and to Saudi Chambers of Commerce.  In response to a comment by a member of the Wo rking Party, the representative noted that, as with 
TBT standards, Saudi food draft standards will be  available on SASO website:  www@saso.org.sa, in 
order to increase transparency and provide notificati on of future changes to SPS import requirements.  
(All Saudi SPS measures would continue to be dissem inated as described above).  In addition, he WT/ACC/10/Rev.4/Add.1 
Page 132  
 
 noted that full sets of guidelines detailing all require ments were freely available to any interested 
parties.  Furthermore, information regarding Sa udi Arabia's SPS regime, including its SPS measures, 
would be disseminated on the internet through a website accessible through the homepage operated by the Ministry of Commerce and Industry.  The webs ite would be fully operational by the date of 
accession and offer a comprehensive service to users.  The representative confirmed that Saudi Arabia 
would provide notification of future changes to import requirements relating to SPS matters.  
The Working Party took note of these commitments (paragraph 215). 
Members of the Working Party asked Saudi Arabia  to identify any additional steps taken to 
implement obligations in the SPS Agreement rega rding transparency.  The representative of 
Saudi Arabia stated that SPS obligations had been implemented by recent decisions by the Council of 
Ministers.  In particular, he noted that Council of Ministers Decision No. 85 of 1.4.1421H 
(4 July 2000) included a number of provisions implementing obligations of the SPS  Agreement.  First, 
Decision No. 85 required the Ministry of Commerc e and Industry to notify the WTO and all WTO 
Members of all actions relating to SPS issues and to respond to any inquiries regarding the same.  
Second, under the Decision, a Technical Standing Committee was established to monitor Saudi SPS 
measures and ensure that they are implemented in accordance with Saudi Arabia's WTO obligations.  
The Technical Standing Committee comprised represen tatives from the Ministry of Commerce and 
Industry, the Ministry of Agriculture, the Ministry  of Health, SASO and the Customs Department.  
Third, Decision No. 85 required the Ministry of Co mmerce and Industry to prepare a list of all Saudi 
SPS measures; this list is attached as Annex L (Lis t of SPS Measures Maintained by the Kingdom of 
Saudi Arabia).  In response to a question by a member of the Working Party, the representative 
assured the member and confirmed that Saudi Arabia  would strictly follow the provisions of Council 
of Ministers Decision No. 85 and would notify the WTO and all WTO Members of all proposed SPS measures and actions relating to SPS issues and r espond to any inquiries regarding the same.  The 
Working Party took note of these commitments (paragraph 216). 
Some members of the Working Party identified cer tain possible areas of inconsistency with the 
requirements of the SPS  Agreement, such as the requirement in Article 6 of Council of Ministers 
Resolution No. 207 of 26.1.1396H (28 January 1976 ), "Agricultural Quarantine Regulations", that 
products be free of all weed seeds, regardless of wh ether such weed seeds were quarantine significant, 
in accordance with relevant international guidelines.   Some members also noted that Article 3 of 
Council of Ministers Decision No. 109 of 30.4.1424H (30 June 2003), "The Statutory Instrument of 
the Veterinary Quarantine", stated that "no anim al may be admitted... from any country that was 
infected with any epidemic diseas e...."  These members were of the view that this requirement was 
inconsistent with Article 6 of the SPS  Agreement and national treatment provisions.  In response, the 
representative of Saudi Arabia stated that, upon accession, the Kingdom of Saudi Arabia would revise Resolution No. 207 and Decision No. 109 to ensure compliance with the relevant WTO obligations.  
In response for further informati on concerning the importation of seeds, he noted that there was no fee 
charged for the inspection of seeds.  The seeds were first subject to a visual examination to check for 
impurities and to ensure that the phytosanitary in formation in the import documents was correct.  
Thereafter, samples of the seeds were sent to labora tories to check for aflatoxins.  The Working Party 
took note of this commitment (paragraph 218). 
Some members of the Working Party stated that  certain other laws, such as the "Approval of 
Importing Alfalfa and Vegetable Seeds from N on-Arab Countries" and "Approval of Importing 
Flower and Forage Crop Seeds from Non-Arab C ountries" appeared to only apply to "non-Arab" 
countries, which suggested problems in relation to  the consistency of these regulations with the 
principle of most-favoured-nation treatment.  Some members of the Working Party stated that the 
position appeared inconsistent with the SPS Agreem ent's requirement that, in applying SPS measures, 
WTO Members recognize "regional conditions" affecting human, animal and plant health risks.  
In response, the representative of Saudi Arabia stat ed that the Kingdom of Saudi Arabia would revise  WT/ACC/10/Rev.4/Add.1 
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 these laws to ensure compliance with relevant WTO obligations.  The Working Party took note of 
these commitments (paragraph 222). 
One member of the Working Party asked as to the identity of the operational enquiry point for the 
SPS Agreement.  The representative of Saudi Arabia  reported that the Ministry of Commerce and 
Industry would serve this function (Post Offi ce Box 11162, Riyadh, Kingdom of Saudi Arabia; 
telephone number 966-1-4027-574; www.commerce.gov.sa).  He confirmed that the enquiry point 
would be fully operational by the date of accession.  The Working Party took note of these commitments (paragraph 223). 
The representative of Saudi Arabia stated that Saudi  Arabia's sanitary and phytosanitary standards 
system would be in compliance with WTO provisions under the  Agreement on the Application of 
Sanitary and Phytosanitary Measur es as of the date of accession to the WTO, and that Saudi Arabia 
would apply all measures under the  Agreement on the Application of Sanitary and Phytosanitary 
Measures in a manner that is not more trade rest rictive than required, from the date of accession 
without recourse to any transition period.  Th e Working Party took note of these commitments 
(paragraph 224). 
See also "Technical Barriers to Trade" above. 
Viet Nam
 
Viet Nam was in the process of implementing technical regulations on shelf life for raw food 
materials and food additives.  The implementing re gulation for these products shall be implemented 
upon Viet Nam's accession to the WTO.  For all ot her food products, Viet Nam will accept voluntary 
manufacturer-determined best-if-used -by dates.  The Working Party took note of this commitment 
(paragraph 315). 
A Member noted that it considered the restriction on the entry of some food products to no more than 
two-thirds of their expiration date to be arbitrary,  non-transparent, and not consistent with relevant 
international standards.  The representative of Viet  Nam confirmed that any entry restrictions based 
on shelf-life measures applied to raw food materials and food additives would be based on scientific 
principles including, for example, relevant international standards.  The Working Party took note of 
this commitment (paragraph 316). 
The representative of Viet Nam confirmed that Viet Nam would apply the Agreement on the 
Application of Sanitary and Phytosanitary Measu res from the date of accession without recourse to 
any transition period.  He further confirmed that  SPS measures, applied under the purview of line 
management, would be subject to all relevant disci plines of the SPS Agreement.  The Working Party 
took note of these commitments (paragraph 328). 
Tonga  
The representative of Tonga confirmed that Tonga would observe the requirements of the Agreement 
on Sanitary and Phytosanitary Measures from the date of accession.  The representative of Tonga 
confirmed that his government had already estab lished an enquiry point in the Ministry of 
Agriculture, Forestry and Food.  The Director of that Ministry was responsible for ensuring that 
Tonga's transparency obligations under the Ag reement on the Application of Sanitary and 
Phytosanitary (SPS) Measures were met on an ongoing basis, including making notifications to the 
WTO, and maintaining the publications and pro cedures required by the Agreement, including 
publication with sufficient time for public comment pr ior to enactment.  Tonga would specify clearly 
the manner for publishing any proposed SPS measures (as defined in Annex A of the 
SPS Agreement).  It would also specify the Gove rnment body/bodies responsible for developing and WT/ACC/10/Rev.4/Add.1 
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 applying such measures, and to which bodies impor ters and exporters c ould direct enquiries 
concerning import requirements and other relevant information.  Tonga administered its existing 
requirements on imports for sanitary and phytosanitary  purposes listed in Table 10 based on principles 
of pest risk analysis and the international standa rds of Codex Alimentarius , IPPC, FAO and OIE, and 
these existing requirements would be notified to th e WTO Committee on Sanitary and Phytosanitary 
Measures upon accession.  Any SPS standards, tec hnical regulations, and conformity assessment 
procedures adopted after accession would be developed and applied in conformity with the provisions 
of the Agreement, including publication prior to implementation to allow interested parties the 
opportunity for review and comment as provided fo r in the Agreement.  Tonga would review its 
existing requirements in light of its obligations under the Agreement.  Existing or new measures 
would be applied on a non-discriminatory basis, i.e. providing for national treatment and MFN 
treatment to all imports.  The representative of  Tonga also confirmed that Tonga would apply 
the Agreement from the date of accession without recourse to any transition period.  He also 
confirmed that Tonga would provide relevant government officials with  training to ensure that, from 
the date of accession, they were fully conversan t with the requirements of the SPS Agreement.  
The Working Party took note of these commitments (paragraph 126). 
Ukraine
 
The representative of Ukraine confirmed that Article  5 of the Law "On Quality and Safety of Food 
Products" clearly gave the veterinary service and th e sanitary service authority over all imported food 
products and that these products were subject to ve terinary and/or sanitary examination by these two 
authorities.  Further, he again confirmed that th e State Standards Committee was not authorized to 
impose mandatory requirements on the import of food and agricultural products, and that the State 
Standards Committee would not regulate the import of such products from WTO Members or require 
imports to comply with voluntary standards from th e date of accession.  He further confirmed that, 
nevertheless, the Ukraine Derzhspoz hivstandart would adopt an Order, effective by the date of 
accession, removing any authority for the State Standa rds Committee to require testing or certification 
of any imported food product.  As a result, importe d food products would be subject to testing and 
certification only by the sanitary service or veterina ry service, as appropriate.  The Working Party 
took note of these commitments (paragraph 313). 
The representative of Ukraine said that, as none of the factors set out in Article 83 of the Law 
"On Veterinary Medicine" were dispositive, the exis tence of a State system of animal identification 
and registration was not a mandatory requirement.  As a result, imports of commodities could enter 
into the territory of Ukraine without a system of an imal identification and registration in their country 
of origin.  The representative of Ukraine further co nfirmed that, within six months after the date of 
accession, Ukraine would publish and implement a le gal instrument amending Article 83 of the Law 
"On Veterinary Medicine" to remove the referenc e to the establishment of a national animal ID 
system as a consideration for determining risk.  The Working Party took note of these commitments 
(paragraph 318). 
The representative of Ukraine confirmed that Uk raine did not forbid the use of antibiotics and 
hormones to enhance the growth rates of livestock w ithin Ukraine, and that Ukraine would allow the 
import of all meat and meat products treated with gr owth promoting hormones.  He stated that certain 
antibiotics and hormones had been registered for us e and importation in Ukra ine and confirmed that 
Ukraine would provide to WTO Members, before the date of accession, a list of the registered 
products and information as to how additional antibiotics, hormones, and other veterinary 
preparations, and/or their active ingredients, could be registered for use and importation in Ukraine.  
The representative of Ukraine further confirmed th at, because the Law "On Veterinary Medicine" and 
the Law "On Food Safety" provided that any maxi mum residue requirements, including those for 
growth promoting hormones in food products of animal  origin, would be consis tent with international 
standards set by Codex Alimentarius, Ukraine would,  as of the date of accessi on, generall y apply only  WT/ACC/10/Rev.4/Add.1 
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 those maximum residue limits based on standards set by the Codex Alimentarius.  Ukraine also would 
not adopt or maintain maximum residue levels in excess of Codex standards without having 
completed a risk assessment in accordance with Article 5 of the SPS Agreement, which would be 
provided to a WTO Member upon request.  In addition, from the date of accession, all maximum residue limits would be publicly available and disseminated via Ukraine's enquiry point, and any 
proposed limits on residue levels would be adopted pursuant to transparent procedures allowing for 
public comment on such proposals.  The Wo rking Party took note of these commitments 
(paragraph 320). 
The representative of Ukraine confirmed that, upon accession to the WTO, Ukraine would base all of 
its SPS measures on the Codex Alimentarius, OIE and IPPC standards, guidelines and 
recommendations in accordance with the requirement s of the SPS Agreement.  The Working Party 
took note of this commitment (paragraph 326). 
The representative of Ukraine confirmed that from the date of accession Ukraine would apply all its 
sanitary and phytosanitary measures in conformity with the requirements of the WTO Agreement, 
including the Agreements on the Applicati on of Sanitary and Phytosanitary Measures 
(SPS Agreement) and Import Licensing Procedur es, without recourse to any transitional 
arrangements.  He further confirmed that, from the da te of accession, all of Ukraine's existing sanitary 
and phytosanitary measures, including regulations, orde rs, decrees and other measures that directly or 
indirectly affect international trade in agricultura l products would be brought in to conformity with the 
provisions of the SPS Agreement.  He added that Uk raine would not require additional certification or 
testing or sanitary registration for products which had been certified as safe for human use and 
consumption by the officially appointed competen t authorities of exporting Members as notified to 
relevant international bodies (IPPC , OIE and Codex Alimentarius), and having been recognized by 
Ukraine in accordance with the pr inciples of the SPS Agreement.  Ukraine would ensure that from the 
date of accession its criteria for granting prior au thorization or securing the required certification for 
imported agricultural products woul d be published and available to traders.  He confirmed that 
sanitary, phytosanitary, and other certification require ments in Ukraine would be administered in a 
transparent and expeditious manner, and that Ukraine would consult with WTO Members, upon 
request, concerning the effect of its requirements on trade with a view to resolving issues that 
Members raised.  The Working Party took note of these commitments (paragraph 327). 
Cape Verde
 
The representative of Cape Verde confirmed that Cape Verde would implement progressively the 
provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within 
the timetable provided for in Table 10, and woul d ensure full implementation of the Agreement no 
later than 1 January 2010, and with the unders tanding that during this period the scope of 
implementation of other aspects of the Agreement, as described in paragraph 17 6 would be applied by 
Cape Verde.   He further confirmed that Cape Verde w ould consult with WTO Members upon request 
if they deemed that any measures applied during the transition period affected their trade negatively.  
The Working Party took note of these commitments (paragraph 177).  
- Trade-related investment measures 
Ecuador  
The representative of Ecuador acknowledged that the tr ade related investment measures described in this 
paragraph were inconsistent with the provisions of  the Agreement on TRIMs.  He confirmed that these 
measures would be eliminated prio r to 1 January 2000.  Regarding th is programme, Ecuador committed 
to provide the information in Annex III to the Coun cil for Trade in Goods for the information of the 
TRIMs Committee.  During the period in which thes e measures are applied, Ecuador shall not modify WT/ACC/10/Rev.4/Add.1 
Page 136  
 
 the terms so as to increase the degree of inconsiste ncy with the provisions of the TRIMs Agreement, in 
particular Article 2.  In order not to disadvantage  established enterprises which are subject to these 
measures, Ecuador will consider a pplying the same measures to the investments during the transitional 
period (i) where the products of such investment are lik e products to those of the established enterprises, 
and (ii) where necessary to avoid distorting the conditions of competit ion between the new investment  
and the established enterprises.  Ecuador will notif y any TRIM so applied to a new investment to the 
Council for Trade in Goods.  The terms of such a TRIM  shall be equivalent in their competitive effect to 
those applicable to the established enterprises, and it shall be terminat ed at the same time.  The Working 
Party took note of these co mmitments (paragraph 76). 
Mongolia
 
The representative of Mongolia stated that Mongolia did not maintain any measure inconsistent with 
the TRIMs Agreement and would abide by the TRIM s Agreement from the date of accession without 
requesting any transitional period.  The Working Party took note of this commitment (paragraph 42). 
Bulgaria  
The representative of Bulgaria stated that Bulgaria does not maintain measures that are not in 
conformity with the Agreement on Trade-Related Investment Measures  and would therefore not invoke 
provisions in the Agreement that provide for the progres sive elimination of such measures within a fixed 
period of time.  The Working Party took note of this commitment (paragraph 83). 
Panama  
In response to questions raised by members of the Work ing Party, the representati ve of Panama said that 
Panama does not maintain and in the future woul d not introduce any measure inconsistent with the 
TRIMs Agreement.  The Working Party took note of this commitment (paragraph 112). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated that from the date of accession, the 
Kyrgyz Government would not maintain measures that  were not in conformity with the Agreement on 
Trade-Related Investment Me asures.  The Working Party took note of this commitment 
(paragraph 106). 
Latvia  
The representative of Latvia said that Latvia woul d not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of acces sion without recourse 
to any transitional period.  The Working Party took note of this commitment (paragraph 90). 
Estonia  
The representative of Estonia said that Estonia woul d not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of acces sion without recourse 
to any transitional period.  The Working Party took note of this commitment (paragraph 99). 
Jordan  
The representative of Jordan said that Jordan woul d not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of acces sion without recourse 
to any transition period.  The Working Part y took note of this commitment (paragraph 153).  WT/ACC/10/Rev.4/Add.1 
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 Georgia  
The representative of Georgia said that Georgia woul d not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of acces sion without recourse 
to any transitional period.  The Working Party took note of this commitment (paragraph 109). 
Albania  
The representative of Albania stated that Albania would not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of acces sion without recourse 
to any transition period.  The Working Part y took note of this commitment (paragraph 110). 
Oman  
The representative of Oman said that Oman would not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of acces sion without recourse 
to any transition period.  The Working Part y took note of this commitment (paragraph 107). 
Croatia  
The representative of Croatia said that Croatia would not maintain any measures inconsistent with the 
TRIMs Agreement and would apply the TRIMs Agreem ent from the date of acces sion without recourse 
to any transition period.  The Working Part y took note of this commitment (paragraph 137). 
Lithuania  
The representative of Lithuania confirmed that L ithuania would not invoke the provisions of the 
TRIMs Agreement that provide for the progressive elimination of measures inconsistent with the TRIMs Agreement within a fixed period of time as it did not maintain any such measures and would 
not introduce any such measures in  the future.  The Working Part y took note of this commitment 
(paragraph 124). 
Moldova
 
The representative of Moldova confirmed that Mold ova had no trade-related investment measures of 
the kind covered by the TRIMS Agreement. Moldovan legislation did not contain an authority to apply TRIMs, either at the central  or sub-central level. He stated that the Government of Moldova 
would ensure that any trade related investment me asures introduced in the future would be fully in 
conformity with the requirements of the WTO Agreement on TRIMs.  The Working Party took note of this commitment (paragraph 136). 
China
 
The representative of China confirmed that upon accessi on, as set forth in the Draft Protocol, China 
would comply fully with the TRIMs Agreement, wi thout recourse to Article 5 thereof, and would 
eliminate foreign-exchange balancing and trade ba lancing requirements, local content requirements 
and export performance requirements.  Chinese authorities would not enforce the terms of contracts containing such requirements.  The allocation, pe rmission or rights for importation and investment 
would not be conditional upon perform ance requirements set by national or sub-national authorities, 
or subject to secondary conditions covering, for ex ample, the conduct of research, the provision of 
offsets or other forms of industrial compensation including specified types or volumes of business 
opportunities, the use of local inputs or the transf er of technology.  Permission to invest, import 
licenses, quotas and tariff rate quotas would be granted without regard to the existence of competing WT/ACC/10/Rev.4/Add.1 
Page 138  
 
 Chinese domestic suppliers.  Consistent with its obligations under the WTO Agreement and the Draft 
Protocol, the freedom of contract of enterprises w ould be respected by China.  The Working Party 
took note of this commitment (paragraph 203). 
In the context of discussions on the government's Industrial Policy for the Automotive Sector, the 
representative of China confirmed that this policy would be amended to en sure compatibility with 
WTO rules and principles.  The Working Party took note of this commitment (paragraph 204). 
The representative of China added that amendments would be made to ensure that all measures 
applicable to motor vehicle producers restricting th e categories, types or models of vehicle permitted 
for production, would gradually be lifted.  Such measures would be completely removed two years 
after accession, thus ensuring that motor vehicle producers would be free to choose the categories, 
types and models they produced.  However, it was understood that category authorizations by the 
government could continue to distinguish between trucks and buses, light commercial vehicles, and 
passenger cars (including multi-purpose vehicles and sport utility vehicles).  The Working Party took 
note of this commitment (paragraph 205). 
The representative of China confirmed that China also agreed to raise the limit within which 
investments in motor vehicle manufacturing could be approved at provincia l government level only, 
from the current level of US$30 million, to US$6 0 million one year after accession, US$90 million 
two years after accession, and US$150 million four years after accession.  The Working Party took 
note of this commitment (paragraph 206). 
With respect to the manufacture of motor vehicle e ngines, the representative of China also confirmed 
that China agreed to remove the 50 per cent fo reign equity limit for joint-ventures upon accession.  
The Working Party took note of this commitment (paragraph 207). 
Chinese Taipei
 
The representative of Chinese Taip ei stated that Chinese Taipei undertook to eliminate the existing 
local content and sourcing requirements applied to the production of automobiles and motorcycles and 
the mixing requirement relating to the use of coal upon accession to the WTO.  The Working Party 
took note of this commitment (paragraph 140). 
The representative of Chinese Taipei confirmed that Chinese Taipei did not apply any other measures 
inconsistent with the Agreement on Trade-Related Investment Measures and would not do so in the 
future.  The Working Party took note of this commitment (paragraph 141). 
Armenia  
The representative of Armenia stated that Armeni a did not maintain measures that were not in 
conformity with the Agreement on Trade-Rela ted Investment Measures and would apply the 
TRIMs Agreement from the date of accession wit hout recourse to any transitional period.  
The Working Party took note of this commitment (paragraph 144). 
FYROM  
The representative of FYROM said that his G overnment would not maintain any measures 
inconsistent with the TRIMs Ag reement and would apply the TRIMs Agreement from the date of 
accession without recourse to any transitional period.  The Working Party took note of this commitment (paragraph 155).  WT/ACC/10/Rev.4/Add.1 
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 Cambodia  
The representative of Cambodia sai d that Cambodia would not maintain any measures inconsistent 
with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transitional period.  The Working Party took note of this commitment 
(paragraph 144). 
Nepal
 
The representative of Nepal confirmed that Nepal ha d carefully reviewed the relevant legislation and 
was unable to find any measures currently in place in consistent with the Agreement on Trade-related 
Investment Measures.  He added that these measu res would be notified to the Committee on TRIMs 
upon accession as part of Nepal's initial WTO notifica tion.  The Government of Nepal would ensure 
that, from the date of accession, no trade-related investment measures would be introduced unless in 
conformity with the requirements of the Agreem ent, including Article 4.  The Working Party took 
note of these commitments (paragraph 109). 
Saudi Arabia  
The representative of Saudi Arabia stated that Saudi Arabia would not maintain any measures 
inconsistent with the TRIMs Ag reement and would apply the TRIMs Agreement from the date of 
accession without recourse to any transition period.  He confirmed that, in the event that any 
WTO inconsistencies existed, Saudi  Arabia would act to ensure that Saudi law conformed to the 
TRIMs Agreement.  The Working Party took note of this commitment (paragraph 226). 
Viet Nam  
The representative of Viet Nam confirmed that, wi thout prejudice to Viet Nam's commitments in 
paragraphs 286 and 288 of this Report, Viet Nam would comply fully with the TRIMs Agreement 
upon its accession to the WTO.  The Working Party took note of this commitment (paragraph 332). 
Tonga  
The representative of Tonga said that Tonga would not  maintain any measures inconsistent with the 
TRIMs Agreement, that Tonga's laws would impl ement this commitment, and that Tonga would 
apply the TRIMs Agreement from the date of acces sion without recourse to any transition period.  
The Working Party took note of this commitment (paragraph 130). 
Ukraine  
The representative of Ukraine confirmed that from the date of accession, Ukraine would apply its 
investment regime in compliance with the WT O Agreement, including the Agreement on Trade-
Related Investment Measures (TRIMs), and woul d apply the TRIMs Agreement from the date of 
accession without recourse to any transition period in a non-discriminatory manner – to imports from 
all WTO Members and to domestically produced  goods.  The Working Party took note of this 
commitment (paragraph 331). 
Cape Verde  
The representative of Cape Verde confirmed that  Cape Verde would not maintain any measures 
inconsistent with the TRIMs Ag reement and would apply the TRIMs Agreement from the date of 
accession without recourse to any transitional period.  The Working Party took note of this commitment (paragraph 180).  WT/ACC/10/Rev.4/Add.1 
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 - State-trading entities 
Ecuador
 
The representative of Ecuador gave the assurance th at his Government would observe the provisions of 
the WTO including Ar ticle XVII of the General Agreemen t 1994 and Article VI II of GATS including 
notification and the description of State trading activ ities for all the enterprises listed in the preceding 
paragraphs 63 and 64 as of WT O accession.  The Working Part y took note this commitment 
(paragraph 65). 
Mongolia  
The representative of Mongolia said that in th e view of his Government, at this time only 
"Mongolemimpex" Corporation, "Erdenet" Corpor ation and "Mongolrostsvetmet" Corporation, 
described in paragraph 27 above , were engaged in State Tradi ng pursuant to Article XVII of 
GATT 1994.  Those firms were also subject to the Partnership and Company Law.  The representative 
of Mongolia confirmed that his Government would a pply its laws and regulations governing the trading 
activities of these enterprises in conformity with the relevant provisions of the WTO Agreement, in 
particular Article XVII of the GATT  1994 and Article VIII of the GATS.   He also said that Mongolia 
would abide by the provisions for notification, non- discrimination and the app lication of commercial 
considerations for trade transactions, and that it would submit its notification under Article XVII at the time of its accession.  The represen tative of Mongolia also said that his governme nt would apply its laws 
and regulations governing the tradi ng activities of State owned enterpri ses, and would ot herwise act in 
full conformity with the provisions  of the WTO Agreement.  The Working Party took note of these 
commitments (paragraph 29). 
Bulgaria
 
The representative of Bulgaria confirmed that his Government would apply its laws and regulations 
governing the trading activities of State-owned enterprise s in conformity with the relevant provisions of 
the WTO Agreement, in particular and where relevant, Article XVII of the GATT 1994, the 
WTO Understanding on that Article, and Article VIII of the GATS.  In this regard, he noted the list of 
State-owned firms contained in WT/ACC/BGR/3, some of  which were in the process of privatization.  
He also said that Bulgaria would abide by the pr ovisions for notification, non -discrimination, and the 
application of commercial considerations for trade transactions for any enterprise whose activities were subject to Article XVII of the GATT 1994, the WTO Understanding on that Arti cle and Article VIII of 
the GATS.  The Working Party took note of these commitme nts (paragraph 69). 
Panama
 
The representative of Panama confirmed that his G overnment would apply its laws and regulations 
governing the trading activities of these enterprises listed in paragr aph  82 in conformity with the 
relevant provisions of the WTO Agreement, in particular Article XVII of the GATT 1994, the 
Understanding on that Article and Arti cle VIII of the GATS.  He also said that Panama would abide by 
the provisions for notification, non- discrimination, and the application of commerci al considerations for 
trade transactions, and that it would submit its not ification under Article XV II at the time of its 
accession.  The representative of Panama also said that his Government would apply its laws and regulations governing the trading activities of State- owned enterprises and other enterprises with special 
and exclusive privileges and would otherwise act in full conformity with the provisions of the 
WTO Agreements.  The Working Party took note of these commitments (paragraph 83).  WT/ACC/10/Rev.4/Add.1 
 Page 141 
 
 
 Kyrgyz Republic  
The representative of the Kyrgyz Republic confirme d that his Government would apply its laws and 
regulations governing the trading activities of State- owned enterprises and other enterprises with special 
or exclusive privileges, as noted in paragraph 107 of  this Report, in conformity with the relevant 
provisions of the WTO Agreemen t, and would abide by the provisions for notification, 
non-discrimination, and the application of commercial  considerations for trad e transactions for any 
enterprise whose activiti es were subject to Article XVII of the GATT 1994, the WTO Understanding on 
that Article, and Ar ticle VIII of the GATS.  He further conf irmed that the Kyrgyz Republic would notify 
any enterprise falling within the scope of Article XVII  at the time of accession.  The Working Party took 
note of these commitme nts (paragraph 113). 
Latvia  
The representative of Latvia confirmed that his Government would apply its laws and regulations 
governing the trading activities of  State-owned enterprises and other enterprises with special or 
exclusive privileges and would act in full conformity with the provisions of the WTO Agreement, in 
particular Article XVII of the GATT 1994 and the Unde rstanding on that Article and Article VIII of the 
GATS.  He further confirmed that Latvia would no tify any enterprise falling within the scope of 
Article XVII.  The Working Party took not e of these commitme nts (paragraph 93). 
Estonia  
The representative of Estonia confirmed that it was the intent of his Government to eventually eliminate 
its State trading role.  He further confirmed that af ter accession to the WTO, Estonia would observe the 
provisions of Article XVII of the GATT 1994, the WT O Understanding on that Ar ticle, and Article VIII 
of the GATS regarding State trading, in partic ular abiding by the provisions for notification, 
non-discrimination, and the applica tion of commercial considerations  for trade transactions.  The 
Working Party took note of these commitments (paragraph 103). 
Jordan  
The representative of Jordan confirmed that after accession to the WTO, Jordan would observe 
WTO provisions, in particular, Article XVII of the GATT 1994, the WTO Understanding on that 
Article, and Article VIII of the GATS regarding State trading, with respect to the State-owned enterprises and other enterprises and entities with  special or exclusive privileges identified in 
paragraphs 154-160 of this report,  in particular abiding by the provisions for notification, non-
discrimination, and the application of commercial co nsiderations for trade tr ansactions.  The Working 
Party took note of these co mmitments (paragraph 161). 
Georgia
 
The representative of Georgia confirmed that his Government would apply its laws and regulations 
governing the trading activities of  State-owned enterprises and other enterprises with special or 
exclusive privileges in full conformity with the provisions of the WTO Agreement, in particular 
Article XVII of the GATT 1994 and the Understanding on that Article and Articl e VIII of the GATS.  
He further confirmed that Georgia would notify any enterprise falling w ithin the scope of Article XVII.  
The Working Party took note of th ese commitments (paragraph 111). 
Albania  
The representative of Albania confirmed that her Government would apply it s laws and regulations 
governing the trading activities of  State-owned enterprises and other enterprises with special or WT/ACC/10/Rev.4/Add.1 
Page 142  
 
 exclusive privileges as defined in Article XVII of the GATT 1994 and the Understanding on that 
Article and Article VIII of the GATS in conformity with the provisions of the WTO Agreement.  She further confirmed that Albania w ould notify any enterprise falling w ithin the scope of Article XVII.  
The Working Party took note of th ese commitments (paragraph 115). 
Oman
 
The representative of Oman confirme d that it was the intent of his Government to eventually eliminate 
its State trading role.  He further confirmed that after accession to the WTO, Oman would observe the provisions of Article XVII of the GATT 1994, the WT O Understanding on that Ar ticle, and Article VIII 
of the GATS regarding State trading, in partic ular abiding by the provisions for notification, 
non-discrimination, and the application of commerc ial considerations for trade transactions.  
The Working Party took note of th ese commitments (paragraph 114). 
Croatia
 
The representative of Croatia conf irmed that his Government would apply its laws and regulations 
governing the trading activities of  State-owned enterprises and other enterprises with special or 
exclusive privileges and would act in full conformity with the provisions of the WTO Agreement, in 
particular Article XVII of the GATT 1994 and the Unde rstanding on that Article and Article VIII of the 
GATS.  He further confirmed that Croatia would no tify any enterprise falling within the scope of 
Article XVII.  The Working Party took not e of these commitme nts (paragraph 146). 
Lithuania  
The representative of Lithuania confirmed that his Government would apply its  laws and regulations 
governing the trading activities of State-owned en terprises and other enterprises with special or 
exclusive privileges and would otherwise act in full conformity with the provisions of the 
WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that 
Article and Article VIII of the GATS, and Article  III and XI of the GATT 1994.  The Working Party 
took note of this commitment (paragraph 135). 
Moldova  
The representative of Moldova stated that if Mol dova were to introduce State trading it would ensure 
that all relevant laws and regulati ons were in conformity with the requirements of Article XVII of the 
GATT 1994 and the Understanding on Interpretation of Article XVII of the GATT 1994, including 
those provisions requiring the application of "co mmercial considerations" in the sale and purchase of 
State traded commodities. He confirmed that Mold ova would observe the provisions of Article XVII 
of the GATT 1994, the WTO Understanding on that Article, and Article VIII of the GATS regarding 
State trading and notification requirements.  Th e Working Party took note of these commitments 
(paragraph 141). 
China  
In response, the representative of China stated th at its state trading enterprises had full management 
autonomy and responsibility for their own profits and losses.  However, some members of the 
Working Party again stated that China should undertak e a commitment to ensure that all state trading 
enterprises complied with the requirements of th e WTO Agreement.  The representative of China 
noted that a list of products subject to state trading had been provided in Annex 2A of the Draft Protocol.  He also confirmed that information on state trading enterprises, as required by the Draft 
Protocol, would be supplied, consistent with the requirements of paragraph 333 of this Report.  
The Working Party took note of this commitment (paragraph 210).  WT/ACC/10/Rev.4/Add.1 
 Page 143 
 
 
 Some members of the Working Party requested assu rances that, for oil products, quantities reserved 
for non-state traders would be allocated in such a ma nner that they would be fully utilized.  In this 
respect, the representative of China confirmed that im ports allocated to non-state traders of crude and 
processed oil, as specified in Annex 2A of the Draft Pr otocol, would be carried over to the next year if 
they were not fully utilized.  In addition, the repr esentative of China agreed that China would publish, 
on a quarterly basis, the requests for imports that had been made by non-state traders, as well as the 
licenses granted, and would supply information rele vant to such traders upon request.  The Working 
Party took note of these commitments (paragraph 212). 
Some members of the Working Party noted that prior to accession, some enterprises in China were 
permitted to import goods for their production purposes, including tho se goods included in Annex 2A.  
The representative of China confirmed that, notwithstanding Section 5, paragraph 1, of the Draft 
Protocol, non-state trading enterprises, including private enterprises, would still be permitted to 
import such goods for production purposes and that national treatment would be provided to such 
imports.  The Working Party took note  of these commitments (paragraph 213). 
In this regard, the representative of China conf irmed that China would progressively abolish the 
system of state trading in respect of silk by me asures increasing and extending trading rights, with the 
result that China would remove completely the silk products set out in numbers 10 and 11 of 
Annex 2A2 to the Draft Protocol (list of products subject to state trading on exports) and grant the 
right to trade in such products to  all individuals and enterprises no la ter than 1 January 2005.  Pending 
the implementation of this right, China undertook not to introduce any changes of a more restrictive 
nature to the existing structures in place for the su pply of silk.  The repr esentative of China further 
confirmed that access to supplies of raw materials in the textiles sector would remain at conditions no 
less favourable than for domestic users, and gave  his assurance that access to supplies of raw 
materials as enjoyed under existing arrangements woul d not be adversely affected following China's 
accession.  The Working Party took note of these commitments (paragraph 215). 
The representative of China stated that China w ould ensure that no price increase in respect to 
imports, in particular by state trading enterprises, would result in protection beyond that allowed in its 
Schedule of Concessions and Commitments on Goods  or that was not otherwise justified under 
WTO rules.  The Working Party took note of this commitment (paragraph 217). 
Chinese Taipei  
The representative of Chinese Taipei said that the following State enterprises would be notified as 
State-trading enterprises under Article XVII for the purposes of the Understanding on the 
Interpretation of Article XVII of the GATT 1994:  Chinese Petroleum Corporation; Taiwan Sugar 
Corporation; Taiwan Salt Indus trial Corporation, Taiwan Tobacco and Wine Monopoly Bureau; 
China Engraving and Printing Works; Council of Ag riculture (rice imports); and Taiwan Provincial 
Fruit Marketing Cooperative.  The Working Part y took note of that commitment (paragraph 147). 
The representative of Chinese Taipei stated that  the TTWMB, which was owned and managed by the 
Ministry of Finance, would also be notified unde r Article XVII as long as it  maintains its current 
nominal import/distribution monopoly and other sp ecial privileges under law and regulation in the 
distribution, or trade of tobacco and alcohol pr oducts.  The Working Party took note of that 
commitment (paragraph 148). 
The representative of Chinese Taipei stated that the statutory import/distribution monopoly would be 
abolished with the implementation of new la ws establishing a tobacco and alcohol tax and 
administration system.  The representative of Chinese Ta ipei also stated that some private trade in rice 
and sugar would be permitted as reflected in Part I of Annex I to the Draft Protocol of Accession.  
The Working Party took note of these commitments (paragraph 149). WT/ACC/10/Rev.4/Add.1 
Page 144  
 
 The representative of Chinese Taipei stated that upon accession to the WTO, import and export 
procedures of state trading enterprises would  be  fully transparent and in compliance with the 
WTO Agreement.  In this regard, Chinese Taipei would provide complete information for any such 
activities as required in WTO questionnaire G/STR/3 .  In addition, to assist in monitoring 
implementation of its commitments, Chinese Taipei would provide, upon the request of a 
WTO Member, specific information, which would be maintained on a confidential basis and not 
disclosed to the public, on all elements of particular import transactions by the following state trading enterprises:  the Council of Agriculture (rice im ports), the Taiwan Provincial Fruit Marketing 
Cooperative, the Taiwan Tobacco and Wine Monopoly and the Taiwan Sugar Corporation, for so long 
as those enterprises met the definition of  state trading enterprises within the meaning of the 
WTO Agreement.  He further stated that such in formation would include a ll elements affecting the 
price, such as the product, quality, grade, contract  price, terms of deliver y, financing provisions, 
discounts, government assistance, transportation, an d insurance rates, but may exclude the name of 
the other party to the transaction.  The Wo rking Party took note of these commitments 
(paragraph 150). 
The representative of Chinese Taipei st ated that for all state trading en terprises within the definition of 
Article XVII of the GATT 1994, Chinese Taipei woul d ensure that any fees or charges assessed to 
importers or end-users by these enterprises would not afford protection in excess of the tariff rate provided for imports listed in the Schedules in Annex I to Chinese Taipei's Draft Protocol of Accession, plus fees and charges consistent with Ar ticle VIII of the GATT.  Imports in excess of the 
level of the tariff quotas specified in the Schedules in  Annex I to Chinese Taipei's Draft Protocol of 
Accession would not be reserved for state-owned or st ate-operated enterprises, and would be able to  
be imported and distributed by private firms and other non-state-trading enterprises.  He stated that state trading enterprises within the definition of Article XVII of the GATT 1994 would not be used as 
a conduit for subsidized exports, nor would notif ication of these enterprises under Article XVII 
exempt them from other requirements under WTO Agre ements, such as Article 4(2) of the Agreement 
on Agriculture.  He further stated that Chinese Taip ei would not take any measure to influence or 
direct these enterprises as to the quantity, va lue, or country of origin of goods purchased.  
Furthermore, Chinese Taipei would not export rice imported under its minimum access commitment.  The Working Party took note of these commitments (paragraph 151). 
The representative of Chinese Taipei also undertook that all State-trading enterprises within the 
definition of Article XVII of the GATT 1994 would operate in a transparent manner and in 
compliance with that Article and with the other re levant Articles of GATT 1994, in particular with 
Articles I, II, III, XI and XIII.  The Working Party took note of these commitments (paragraph 152). 
Armenia
 
The representative of Armenia confirmed that his G overnment would apply it s laws and regulations 
governing the trading activities of State-owned en terprises and other enterprises with special or 
exclusive privileges and would otherwise act in full conformity with the provisions of the 
WTO Agreements, in particular Article XVII of the GATT 1994 and the Understanding on that 
Article; and Article VIII of the GATS.  The Working Party took note of these commitments 
(paragraph 148). 
FYROM  
The representative of FYROM confirmed that his Go vernment would apply its  laws and regulations 
governing the trading activities of State-owned en terprises and other enterprises with special or 
exclusive privileges in full conformity with the provisions of the WTO Agreement, in particular 
Article XVII of the GATT 1994 and th e Understanding on that Article and Article VIII of the GATS.  
He further confirmed that FYROM would notif y any enterprise falling within the scope of  WT/ACC/10/Rev.4/Add.1 
 Page 145 
 
 
 Article XVII, including those noted in paragra ph 156.  The Working Party took note of these 
commitments (paragraph 160). 
Cambodia  
The representative of Cambodia confirmed that, if Cambodia were to authorize the operation of any 
state trading enterprises, it would ensure that all relevant laws and regulations were in conformity 
with the requirements of Article XVII of the GATT 1994, the Understanding on Interpretation of 
Article XVII of the GATT 1994, and Article VIII of the GATS, including those provisions requiring 
the application of "commercial considerations" in  the sale and purchase of state traded commodities 
and notification requirements.  He further confirme d that the operations of the enterprises to be 
retained as State-owned, including the Green Trade Co mpany, were consistent with the provisions of 
GATT Article XVII, and that no new privileges in terms of Article XVII would be granted to the 
these or other entities.  Cambodia would apply it s laws and regulations governing the trading 
activities of state-owned enterprises in full conform ity with the provisions of the WTO Agreement.  
The Working Party took note of these commitments (paragraph 149). 
Nepal  
The representative of Nepal confirmed that upon accession Nepal would notify and provide 
information on the activities of Nepal Oil Corpor ation and Salt Trading Corporation in accordance 
with Article XVII of the GATT and the Understanding on that Article Nepal would apply its laws and 
regulations governing the trading activities of ente rprises with special or exclusive privileges and 
would otherwise act in full conformity with the provisions of the WTO Agreements, in particular 
Article XVII of the GATT 1994 and the Understanding on  that Article; and Article VIII of the GATS.  
The Working Party took note of these commitments (paragraph 111). 
Saudi Arabia  
The representative of Saudi Arabia confirmed that, from the date of accession, enterprises that are 
state-owned or -controlled, and enterprises with special or exclusive privileges, as defined in 
paragraph 44, would make purchases of goods and se rvices, which are not for government use, and 
sales in international trade in accordance with commercial consider ations, including price, quality, 
availability, marketability and transportation, and would afford enterprises of WTO Members 
adequate opportunity, in conformity with customary practice, to compete for such purchases or sales.  
He also confirmed that Saudi Arabia would notify enterprises falling within the scope of Article XVII 
upon accession to the WTO.  [...]  The Working Pa rty took note of these commitments (paragraph 52). 
Viet Nam  
The representative of Viet Nam confirmed that Viet Nam would ensure that all enterprises that were 
State-owned or State-controlled, including equitized  enterprises in which the State had control, and 
enterprises with special or exclus ive privileges, would make purchases, not for governmental use, and 
sales in international trade, based solely on commercial considerations, e.g., price, quality, 
marketability, and availability, and that the en terprises of other WTO Members would have an 
adequate opportunity in accordance with customary business practice to compete for participation in 
sales to and purchases from these enterprises on non-discriminatory terms and conditions.  In addition, the Government of Viet Nam would not influence, directly or indirectly, commercial 
decisions on the part of enterprises that are State-ow ned, State-controlled, or that have special and 
exclusive privileges, including decisions on the quantity, value or country of origin of any goods purchased or sold, except in a manner consistent w ith the WTO Agreement an d the rights accorded to 
non-governmental enterprise owners or sharehol ders.  The Working Party took note of these 
commitments (paragraph 78). WT/ACC/10/Rev.4/Add.1 
Page 146  
 
 The representative of Viet Nam confirmed that, without  prejudice to Viet Nam's rights with respect to 
government procurement, all laws, regulations and other measures rela ting to the purchase or sale of 
goods and services, by enterprises that are State-owned, State-controlled, or that have special or exclusive privileges, that are for commercial sale, production of goods or supply of services for commercial sale, or for non-governmental purposes, woul d not be considered to be laws, regulations 
and measures relating to government procurement.  Thus, such purchases and sales would be subject 
to the provisions of Articles II, XVI, and XVII of  the GATS and Article III of the GATT 1994.  
The Working Party took note of these commitments (paragraph 79). 
Tonga
 
The representative of Tonga confirmed that Tonga wo uld apply its laws and regulations governing the 
trading activities of any State-owned enterprises and State-owned or other enterprises with special or 
exclusive privileges and would act in full conformity  with the provisions of the WTO Agreement, in 
particular Article XVII of the GATT 1994 and the U nderstanding on that Article and Article VIII of 
the GATS.  Tonga would notify any enterprise falling within the scope of Article XVII.  The Working 
Party took note of these commitments (paragraph 133). 
Ukraine  
The representative of Ukraine confirmed that Ukra ine would ensure that its laws and regulations 
governing the trading activities of State-owned and -controlled enterprises and other enterprises with 
special or exclusive privileges and the implementati on of such laws and regul ations would be in full 
conformity with the provisions of the WTO Ag reement, including Article XVII of the GATT 1994 
and the Understanding on that Artic le and Article VIII of the GATS, and Article III and XI of the 
GATT 1994.  The Working Party took note of this commitment (paragraph 52). 
The representative of the Ukraine confirmed that , from the date of accession, enterprises that are 
State-owned or controlled, and ot her enterprises with special or ex clusive privileges, including those 
listed in paragraphs 41- 50 and 103, would make purchases of  goods and services, which were not 
intended for governmental use, and sales in inte rnational trade in accordance with commercial 
considerations, including price, quality, availability , marketability, and transportation, and would 
afford enterprises of other WTO Members adequa te opportunity in conformity with customary 
practice, to compete for such purchases or sales.  Su ch enterprises would also act in conformity with 
other WTO provisions.  He also confirmed that Ukraine would notify enterprises falling within the 
scope of the Understanding on Article XVII of  the GATT 1994 within one year of accession.  
The Working Party took note of these commitments (paragraph 53). 
Cape Verde  
The representative of Cape Verde confirmed that Ca pe Verde would ensure that all State-owned, 
State-invested, and other enterprises with special or exclusive privileges would make purchases of goods and services, which were not intended for govern mental use, and sales in international trade, 
based solely on commercial considerations, e.g. pr ice, quality, marketability and availability, and that 
the enterprises of other WTO Members would have  an adequate opportunity in accordance with 
customary practice to compete for such purchases or sales.  In addition, Cape Verde would not influence, directly or indirectly, commercial decisi ons on the part of State-owned, State-invested, and 
other enterprises with special or exclusive privileg es, including on the quantit y, value or country of 
origin of any goods purchased or sold, except in a manner consistent with the WTO Agreement.  
The representative of Cape Verde confirmed that upon accession Cape Verde would notify and 
provide information on the activities of all State-ow ned, State-invested, and other enterprises with 
special or exclusive privileges in accordance with Article XVII of the GATT and the Understanding 
on that Article.  The Working Party took note of these commitments (paragraph 45).  WT/ACC/10/Rev.4/Add.1 
 Page 147 
 
 
 - Free zones, special economic areas 
Ecuador  
The representative of Ecuador said that his Governme nt as of the date of accession to the WTO would 
be prepared to make a commitment that the imported component of sales from the zones into the rest of Ecuador would be assessed normal taxes, tariffs and other border  measures.  Ec uador's national 
legislation establishes the payment of normal taxes and tariffs on the imported component of sales from 
the zones into the rest of Ecuador.  The Worki ng Party took note of this commitment (paragraph 61). 
Mongolia
 
The representative of Mongolia conf irmed that, should Mongolia  establish free trade zones, if the output 
of these zones will be sold into the rest of M ongolia, Mongolia will apply all normal taxes, tariffs, 
customs charges and other regulations  on imports to the products or to their imported components, and 
that Mongolia will observe the pr ovisions of the WTO Agreement on Subsidies and Countervailing 
Measures in providing incentives for establishment of firms in the free zones.  The Working Party took 
note of these commitments (paragraph 51). 
Panama  
The representative of Panama stated that free zones including the Colon Free Zone and Export 
Processing Zones are sovereign Panamani an Territory.  As such, they are fully subject to the coverage of 
Panama's commitments in its Protoc ol of Accession to the WTO Agreement.  In this regard Panama 
would ensure enforcement of its WTO obligations in those zones, including those commitments derived 
from the Agreement on Trade Related Aspects of Intelle ctual Property Rights.  In addition, when goods 
produced or imported into the zones under the special tax and tariff regime exis ting in these areas enter 
into the rest of Panama, normal customs formalities,  tariffs and taxes would be applied.  The Working 
Party took note of these co mmitments (paragraph 77). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated that the free zones and special economic zones 
authorized by the legislation descri bed in paragraph 114 above  were fully subject to the coverage of the 
commitments of the Kyrgyz Republic in its Protocol  of Accession to the WTO Agreement and that the 
Kyrgyz Republic would ensure enforcement of its WTO obligations in those zones.  In this regard, he 
confirmed that the Regulations on the Amendments to Certain Decisi ons of the Government had been 
adopted and implemented from 23 June 1998 by the da te of accession to the WTO.  In addition, goods 
produced in these zones under tax and tariff provisi ons that exempt imports and imported inputs from 
tariffs and certain taxes would be subject to normal customs formalities when entering the rest of the 
Kyrgyz Republic, including the application of tariff s and taxes.  The Working Party took note of these 
commitments (paragraph 115). 
Latvia  
The representative of Latvia stated that the free ports and special economic zones authorized by the 
legislation described in paragraph 94 were fully subject to the coverage of Latvia's commitments in its 
Protocol of Accession to the WTO Agreement and that Latvia would ensure enforcement of its 
WTO obligations in those zones.  In addition, goods produced in these areas under tax and tariff 
provisions that exempt imports a nd imported inputs from tariffs and cer tain taxes will be subject to 
normal customs formalities when entering the rest of  Latvia, including the application of tariffs and 
taxes.  The Working Party took note of  these commitments (paragraph 95). WT/ACC/10/Rev.4/Add.1 
Page 148  
 
 Jordan
 
The representative of Jordan confirmed that free zone s or free economic zones in Jordan would be fully 
subject to the coverage of the commitments taken in the Protocol of Accession, and that Jordan would 
ensure enforcement of its WTO obligations in thos e zones, including those commitments derived from 
the TRIPS Agreement.  He also c onfirmed that, when goods produced or imported into the zones under 
the special tax and tariff regime existing in these areas enter into the rest of Jordan, normal customs 
formalities, tariffs and taxes woul d be applied.  The Working Party took note of this commitment 
(paragraph 164). 
Georgia  
The representative of Georgia confirmed that if Georgia established any free zones or special economic 
areas, it would administer any such areas in compliance with WTO provisions, including those 
addressing subsidies, TRIMs, an d TRIPS, and that goods produced in  these zones under tax and tariff 
provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to 
normal customs formalities when entering the rest of  Georgia including the app lication of tariffs and 
taxes.  The Working Party took note of this commitment (paragraph 113). 
Albania  
The representative of Albania stated that any free zones established within the territory of Albania 
would be fully subject to the covera ge of Albania's commit ments taken in its Protocol of Accession to 
the WTO Agreement, and that Albania would ensure enforcement of its WTO obligations in those zones.  In addition, goods produced in these areas under tax and tariff provisions that exempt imports 
and imported inputs from tariffs and certain taxes will be subject to  normal customs formalities when 
entering the rest of Albania, including the application of tariffs and taxes.  The Working Party took note 
of these commitments (paragraph 118). 
Oman
 
The representative of Oman confirmed that if Oman established any free zones or special economic 
areas, it would administer any such areas in compliance with WTO provisions, including those 
addressing subsidies, TRIMs and TRIPS, and that goods produced in these zones under tax and tariff 
provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to 
normal customs formalities when en tering the rest of Oman including the application of tariffs and 
taxes.  The Working Party took note of this commitment (paragraph 116). 
Croatia  
The representative of Croatia stated that the free zones authorized by the legislation described in 
paragraph 147 would be fully  subject to the coverage of Croatia's commitments taken in  its Protocol of 
Accession to the WTO Agreement, and that Croatia would ensure enforcement of its WTO obligations 
in those zones.  In addition, goods produced in th ese areas under tax and tari ff provisions that exempt 
imports and imported inputs from tari ffs and certain taxes will be subjec t to normal customs formalities 
when entering the rest of Croatia, including the app lication of tariffs and taxes.  The Working Party took 
note of these commitme nts (paragraph 148). 
Lithuania  
The representative of Lithuania confirmed that any free zones or free economic zones would be fully 
subject to the coverage of the commitments taken in the Protocol of Accession, and that Lithuania 
would ensure enforcement of its WTO obligations  in those zones, including those commitments  WT/ACC/10/Rev.4/Add.1 
 Page 149 
 
 
 derived from the TRIPS Agreement.  He also confir med that, when goods produced or imported into 
the zones under the special tax and tariff regime existi ng in these areas enter into the rest of Lithuania, 
normal customs formalities, tariffs and taxes would be applied.  The Working Pa rty took note of this 
commitment (paragraph 138). 
Moldova  
The representative of Moldova confirmed that the fr ee zones established within its territory would be 
fully subject to the coverage of  Moldova's commitments taken in its Protocol of Accession to the 
WTO Agreement, and that Moldova would ensure en forcement of its WTO obligations in those free 
zones.  In addition, goods produced in the free z ones under tax and tariff provisions that exempted 
imports and imported inputs from ta riffs and certain taxes would be subject to normal customs 
formalities when entering the rest of Moldova,  including the application of tariffs and taxes.  
The Working Party took note of these commitments (paragraph 145). 
China  
In response to further requests for information, the representative of China indicated that there was no 
plan to establish any new SEZs. The special prefer ential tariff policies applied to SEZs had been 
eliminated.  With the development of China' s economic reform and opening up, China would 
implement its tariff policy uniformly throughout its customs territory. Members of the Working Party expressed concern that imported products introduced  from these special economic areas into other 
parts of China's customs territory should be subject to the same treatment in the application of all 
taxes, import restrictions and customs duties and ot her charges as that normally applied to imports 
into the other parts of China's cu stoms territory. The representative of  China stated that China would 
undertake to ensure such non-discriminatory treatment.  The Working Party took note of this 
commitment (paragraph 222). 
Some members of the Working Party also raised concerns as to whether the assistance provided to 
minority autonomous regions and other areas of economic poverty was consistent with 
WTO requirements.  In response, the representati ve of China confirmed that China had a clear 
commitment to uniform administration of the trade regime within each such area and that, upon 
accession, China would ensure th at such assistance would be implemented consistent with 
WTO obligations.  The Working Party took note of this commitment (paragraph 223). 
The representative of China confirmed that China w ould strengthen the uniform enforcement of taxes, 
tariffs and non-tariff measures on trade between its  special economic areas and the other parts of 
China's customs territory.  The representative of China further confirmed that statistics on trade 
between China's special economic areas and the other parts of its customs territory would be 
maintained and improved, and would be notified to  the WTO on a regular basis.  The Working Party 
took note of these commitments (paragraph 225). 
The representative of China confirmed that China would provide information in its notifications 
describing how the special trade, tariff, and tax re gulations applied were limited to the designated 
special economic areas, including information concer ning their enforcement.  The Working Party took 
note of this commitment (paragraph 227). 
In response to concerns raised by some members of the Working Party, the representative of China 
confirmed that any preferential arrangements provide d to foreign invested en terprises located within 
the special economic areas would be provided on a non-discriminatory basis.  The Working Party 
took note of this commitment (paragraph 228). WT/ACC/10/Rev.4/Add.1 
Page 150  
 
 Armenia
 
The representative of Armenia confirmed that if  Armenia established any free zones or special 
economic areas, it would administer any such ar eas in compliance with WTO provisions, including 
those addressing subsidies, TRIMs and TRIPS and that goods produced in these zones under tax and 
tariff provisions that exempt imports and importe d inputs from tariffs and certain taxes would be 
subject to normal customs formalities when entering the rest of Armenia including the application of 
tariffs and taxes.  The Working Party took note of these commitments (paragraph 150). 
FYROM  
The representative of FYROM confirmed that from the date of accession the Government of FYROM 
would ensure enforcement of its WTO obligations in  its free zones and free ec onomic zones.  In this 
regard, he confirmed that the Law on the Free Ec onomic Zones had been amended to eliminate any 
requirements for establishment in the zones or receipt  of benefits provided to firms within the zones 
conditioned on use of local goods or export performan ce.  In addition, goods produced in these zones 
under tax and tariff provisions that exempt imports and imported input s from tariffs and certain taxes 
would be subject to normal customs formalities when entering the rest of FYROM, including the 
application of tariffs and taxes.  The Working Pa rty took note of these commitments (paragraph 165). 
Cambodia  
The representative of Cambodia said that the free z ones or special economic areas, including special 
promotion zones established in accordance with the Law on Investment which it established would be 
fully subject to the coverage of WTO Agreements a nd its commitments in its Protocol of Accession to 
the WTO Agreement and that Cambodia would ensure  enforcement of its WTO obligations in those 
zones or areas.  In addition, in accordance with the (draft) Law on Indu strial Zones, from the date of 
accession goods produced in any such zones or ar eas under tax and tariff provisions that exempt 
imports and imported inputs from ta riffs and certain taxes would be subject to normal customs 
formalities when entering the rest  of Cambodia, including the appli cation of tariffs and taxes.  
The Working Party took note of these commitments (paragraph 151). 
Nepal  
The representative of Nepal said currently there were  no free zones in Nepal.  If Nepal establishes free 
zones, as a WTO Member, Nepal would apply the WTO Agreements and Nepal's Protocol in the 
zones, and the application of normal customs form alities to goods produced in these areas when they 
enter the rest of Nepal, including the application of tariffs and taxes.  The Working Party took note of 
this commitment (paragraph 112). 
Saudi Arabia  
The representative of Saudi Arab ia stated that, if free zones or special economic zones were 
established, Saudi Arabia would administer them in compliance with WTO provisions, including those addressing subsidies, TRIMs and TRIPS, and that goods produced in these zones under tax and 
tariff provisions that exempt imports and importe d inputs from tariff and certain taxes and charges 
would be subject to normal customs formalities when entering the rest of Saudi Arabia, including the 
application of tariffs and any taxes and charges.  The Working Party took note of these commitments 
(paragraph 228).  WT/ACC/10/Rev.4/Add.1 
 Page 151 
 
 
 Viet Nam  
The representative of Viet Nam confirmed that from the date of accession the Government of 
Viet Nam would ensure enforcement of its WTO ob ligations in its export processing zones, industrial 
zones, high-tech parks, and any other zones with si milar incentives and objectives.  In this regard, the 
representative of Viet Nam confirmed that, prior to accession, the Laws on foreign investment and 
domestic investment and related regulations would be amended to  eliminate any provisions that 
conditioned establishment in the zones, or the qua lification for or receipt of tax or any other 
incentives, on export, export performance or the u se of locally produced goods.  The representative of 
Viet Nam confirmed that, without prejudice to Viet  Nam's commitments in pa ragraphs 286 and 288 of 
this Report, all industrial and export processing z one subsidies that fell within the meaning of 
Article 3 of the WTO Agreement on Subsidies a nd Countervailing Measures would be eliminated on 
or before the date of accession, and that such s ubsidies would not be reintroduced.  Moreover, no new 
subsidies inconsistent with Article  3.1(a) or (b) would be introduced after accession.  In addition, 
from the date of accession, goods produced in e xport processing zones or industrial or other zones 
with similar benefits and objec tives under tax and tariff provisions  that exempted imports and 
imported inputs from tariffs and certain taxes, w ould be subject to normal customs formalities when 
entering the rest of Viet Nam, including the application of tariffs and taxes.  The Working Party took note of these commitments (paragraph 339). 
Tonga
 
The representative of Tonga said that any free zones or special economic areas which Tonga 
established would be fully subject to the coverage of  its commitments in its Protocol of Accession to 
the WTO Agreement and that Tonga would ensure en forcement of its WTO obligations in those zones 
or areas.  In addition, goods produced in any such  zones or areas under tax and tariff provisions that 
exempt imports and imported inputs  from tariffs and certain taxes w ould be subject to normal customs 
formalities when entering the rest  of Tonga, including the application of tariffs and taxes.  
The Working Party took note of these commitments (paragraph 135). 
Ukraine  
The representative of Ukraine confirmed that fre e zones or free economic zones established in 
Ukraine, including those referred to in paragra phs 332 to 344 and Tables 27(a) and 28, would be 
administered in compliance with WTO provisi ons upon accession, including the Agreements on 
TRIPS, TRIMs, and Subsidies and Countervailing M easures.  The right of firms to establish and 
operate in these zones would not be subject to expor t performance, trade balancing, or local content 
requirements. Goods imported or produced in th ese zones under tax and tariff provisions that exempt 
imports and imported inputs from ta riffs and certain taxes would be subject to normal customs 
formalities when entering the rest of Ukraine incl uding the application of tariffs and taxes.  
The Working Party took note of these commitments (paragraph 345). 
Cape Verde  
Concerning the free trade zones, including Commercial  Franc (Free) Zones, an d "free" enterprises or 
"franc" enterprises designated by the Government, the representative of Cape Verde confirmed that 
Cape Verde would ensure enforcement of its WTO obligations in its free trade zones from 
1 January 2010, including the provisions of the WTO Agreement and Cape Verde's commitments in 
its Protocol of Accession.  In this regard, imports  and goods produced in the free trade zones or areas 
under tax and tariff provisions that exempt imports and imported input s from tariffs and certain taxes 
would be subject to normal customs formalities when  entering the rest of Cape Verde, including the 
application of exempted tariffs and taxes.  The Working Party took note of these commitments 
(paragraph 187).  WT/ACC/10/Rev.4/Add.1 
Page 152  
 
 - Government procurement  
Mongolia
 
The representative of Mongolia c onfirmed that his Government woul d seek observer status in the 
Committee for the Agreement on Gove rnment Procurement at the time of its accession with a view to 
initiating negotiations for membersh ip thereafter.  The Working Part y took note of this commitment 
(paragraph 59). 
Bulgaria  
The representative of Bulgaria confirmed that, upon accession, his Government would notify the 
Committee on Government Procuremen t of its intention to accede to the Agreement on Government 
Procurement and seek observer status in that Comm ittee.  He further confir med that Bulgaria will 
initiate negotiations for memb ership in the Agreement by tabling an entity offer prior to 30 June 1997.  
He also confirmed that, if the results of the negotiations are satisfactory to the interests of Bulgaria and the other members of the Agreement, Bulgaria will complete negotiations for membership in the Agreement by 31 December  1997.  The Working Party took note of this commitment 
(paragraph 80). 
Panama
 
The representative of Panama confirmed that his Government was currently an observer in the 
Committee for the Agreement on Government Procur ement.  He stated that his Government would 
notify the Committee at the time of Panama's access ion to the WTO of its in tention to accede to 
the Agreement on Government Procurement, and that Panama would ini tiate negotiations for 
membership in the Agreement by tabling an entity o ffer prior to 30 June 1997.  He also confirmed that, 
if the results of the negotiations are satisfactory to the interests of Panama and other members of 
the Agreement, Panama would complete negotia tions for membership in the Agreement by 
31 December 1997.  The Working Party took not e of this commitment (paragraph 68). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic stated that the Kyrgyz Republic would initiate negotiations 
for membership in the Go vernment Procurement Agreement upon acces sion by tabling an entity offer at 
that time.  He also confirmed th at, if the results of the negotiations were satisfactory to the 
Kyrgyz Republic and the signatories of the Ag reement, the Kyrgyz Republic would complete 
negotiations for membership in th e Agreement by 31 Decem ber 1999.  The Working Party took note of 
this commitment (paragraph 120). 
Latvia  
The representative of Latvia confirmed that Latvia will initiate negotiations for membership in 
the Agreement on Government Procurement upon accession by tabling an entity offer at that time.  
He also confirmed that, if the results of the negotiatio ns are satisfactory to La tvia and the other members 
of the Agreement, Latvia will complete negot iations for membership  in the Agreement by 
1 January 2000.  The Working Party took not e of this commitment (paragraph 100). 
Estonia  
The representative of Estonia confirmed that, upon  accession to the WTO, Estonia would initiate 
negotiations for membership in the Agreement on Gove rnment Procurement by tabling an entity offer.  
He also confirmed that, if the results of the negotia tions were satisfactory to the interests of Estonia  WT/ACC/10/Rev.4/Add.1 
 Page 153 
 
 
 and the other members of the Agreement, Estonia would complete negotiations for membership in 
the Agreement by 31 December 2000.  The Wo rking Party took note of these commitments 
(paragraph 107). 
Jordan  
The representative of Jordan confirmed that, upon  accession to the WTO, Jordan would initiate 
negotiations for membership in the Agreement on Government Procurement by tabling an entity offer.  
He also confirmed that, if the result s of the negotiations were satisfacto ry to the interests of Jordan and 
the other members of the Agreement, Jordan wo uld complete negotiations for membership in 
the Agreement within a year of accession.  Th e Working Party took note of these commitments 
(paragraph 170). 
Georgia  
The representative of Georgia confirmed that, upon  accession to the WTO, Georgia would initiate 
negotiations for membership in the Agreement on Government Procurement by tabling an entity offer.  
He also confirmed that, if the result s of the negotiations were satisfactory to the interests of Georgia and 
the other members of the Agreement, Georgia w ould complete negotiations for membership in 
the Agreement by 31 December 2000.  The Work ing Party took note of this commitment 
(paragraph 117). 
Albania  
The representative of Albania confirmed that, upon accession to the WTO, Albania would initiate 
negotiations for membership in the Agreement on Government Procurement by tabling an entity offer.  
She also confirmed that if the results of the negotiatio ns were satisfactory to the interest of Albania and 
the other members of the Agreement, Albania w ould complete negotiations for membership in 
the Agreement by 31 December 2000. The Working Party took note of these commitments (paragraph 123). 
Oman
 
The representative of Oman confirmed that, up on accession to the WTO, Oman would initiate 
negotiations for membership in the Agreement on Government Procurement by tabling an entity offer.  
He also confirmed that, if the result s of the negotiations were satisfac tory to the interests of Oman and 
the other members of the Agreement, Oman wo uld complete negotiations for membership in 
the Agreement within a year of accession.  Th e Working Party took note of these commitments 
(paragraph 121). 
Croatia  
The representative of Croatia confirmed that Croa tia will initiate negotiations for membership in 
the Agreement on Government Procurement upon accession by tabling an entity offer at that time.  He 
also confirmed that, if the results of the negotiations are satisfactory to Croati a and the other members of 
the Agreement, Croatia will complete negotia tions for membership in the Agreement by 
31 December 2001.  The Working Party took not e of this commitment (paragraph 156). 
Lithuania  
The representative of Lithuania confirmed that Lith uania would initiate negotiations for membership 
in the Agreement on Government Procurement by tab ling an entity offer within three months after the 
accession date, at the latest.  He also confirmed that if the results of the negotiations were satisfactory WT/ACC/10/Rev.4/Add.1 
Page 154  
 
 to Lithuania and other members of the Agreement, negotiations would be completed in the course of 
2002.  The Working Party took note of these commitments (paragraph 140). 
Moldova
 
The representative of Moldova confirmed that Mo ldova became an observer to the Agreement on 
Government Procurement on 29 September 2000 and will initiate negotiations for membership in 
the Agreement by tabling an entity offer immediatel y after accession. If the results of the negotiations 
were satisfactory to the interests of Moldova an d the other members of the Agreement, Moldova 
would complete negotiations for membership in th e Agreement in one year after date of accession. 
The Working Party took note of these commitments (paragraph 150). 
China  
The representative of China stated that China intended to become a Party to the GPA and that until 
such time, all government entities at the central and sub-national  level , as well as any of its public 
entities other than those engaged in exclusively commercial activities,  would conduct their 
procurement in a transparent manner, and provide all foreign suppliers with equal opportunity to 
participate in that procurement pursu ant to the principle of MFN treatment , i.e., if a procurement was 
opened to foreign suppliers, all foreign suppliers would be provi ded with equal opportunity to 
participate in that procurement (e.g., through the bi dding process).  Such entities' procurements would 
be subject only to laws, regulations, judicial decisi ons, administrative rulings of general application, 
and procedures (including standard contract clauses)  which had been published and made available to 
the public.  The Working Party took note of these commitments (paragraph 339). 
The representative of China responded that Chin a would become an observer to the GPA upon 
accession to the WTO Agreement and initiate negotiati ons for membership in the GPA by tabling an 
Appendix 1 offer  as soon as possible.  The Working Party took note of these commitments. 
(paragraph 341). 
Chinese Taipei  
The representative of Chinese Taipei stated that Chinese Taipei had notified the Committee on 
Government Procurement of its intention to acced e to the Agreement on Government Procurement and 
had initiated negotiations to that end by the submissi on of an offer.   The representative of Chinese 
Taipei confirmed that Chinese Taipei would acce de to the Agreement on Government Procurement 
(GPA) within one year of its accession to the WTO.    If, however, new government procurement laws 
necessary to comply with the GPA were enacted prior to Chinese Taipei's accession to the WTO, 
Chinese Taipei would accede to the GPA within one y ear of enactment of those laws or at the time 
Chinese Taipei accedes to  the WTO, whichever was later.  The Working Party took note of these 
commitments (paragraph 166). 
Armenia  
The representative of Armenia stated that the Government of Armenia had decided to commence 
negotiations to join the Agreement on Government Procurement from the date of accession. In this 
connection, Armenia would request observer stat us in the Committee on Government Procurement 
prior to accession to the WTO and would submit an entity offer within three months of accession to the WTO.  He also confirmed that, if the results of the negotiations were satisfactory to the interests of 
Armenia and other members of the Agreement,  Armenia would complete negotiations for 
membership in the Agreement by 31 December 2003.  The Working Party took note of this commitment (paragraph 153).  WT/ACC/10/Rev.4/Add.1 
 Page 155 
 
 
 FYROM  
The representative of FYROM confirmed that, upon accession to the WTO, the Government of 
FYROM would initiate negotiations for membership  in the Agreement on Government Procurement 
by tabling an entity offer.  He also confirmed that , if the results of the negotiations were satisfactory 
to the interests of FYROM and the other members of the Agreement, FYROM would complete 
negotiations for membership in the Agreement w ithin two years of accession.  The Working Party 
took note of these commitments (paragraph 177). 
Saudi Arabia  
The representative of Saudi Arabia confirmed that, upon accession to the WTO, Saudi Arabia would 
initiate negotiations for membership in the Agre ement on Government Procurement by tabling an 
entity offer.  He also confirmed that, if the results of the negotiations were satisfactory to the interests 
of Saudi Arabia and the other parties to the Agreem ent, Saudi Arabia would complete negotiations for 
membership in the Agreement with in a year of accession.  The Working Party took note of these 
commitments (paragraph 231). 
Ukraine  
The representative of Ukraine confirmed that upon WTO accession, Ukraine would start negotiations 
on the accession to the Government Procurement Agre ement.  Ukraine would become observer to the 
GPA at the time of accession to the WTO and star t GPA negotiations by requesting membership and 
tabling an entities offer one year after accession.  The Working Party took note of these commitments 
(paragraph 358).  
- Transit 
Latvia  
The representative of Latvia confirmed that his Government would apply its laws and regulations 
governing transit operations and would act in full conformity with the provisions of the 
WTO Agreement, in particular Ar ticle V of the GATT 1994.  The Working Party took note of this 
commitment (paragraph 102). 
Estonia  
The representative of Estonia confirmed that his Government would apply its laws and regulations 
governing transit operations and would act in full conformity with the provisions of the 
WTO Agreement, in particular Ar ticle V of the GATT 1994.  The Working Party took note of this 
commitment (paragraph 109). 
Georgia  
The representative of Georgia confirmed that his Government would apply its laws and regulations 
governing transit operations and would act in full conformity with the provisions of the 
WTO Agreement, in particular Ar ticle V of the GATT 1994.  The Working Party took note of this 
commitment (paragraph 119). 
Croatia  
The representative of Croatia conf irmed that his Government would apply its laws and regulations 
governing transit operations and would act in full conformity with the provisions of the WT/ACC/10/Rev.4/Add.1 
Page 156  
 
 WTO Agreement, in particular Articl e V of the GATT 1994.  In this regard, he stated that Croatia would 
not deny right of transit to exports from any country .  The Working Party took note of this commitment 
(paragraph 160). 
Lithuania
 
The representative of Lithuania confirmed that  Lithuania would conform to the relevant 
WTO provisions, including Article V of the GATT 1994.  The Working Party took note of this 
commitment (paragraph 143). 
Armenia  
The representative of Armenia confirmed that the G overnment would apply th e laws and regulations 
governing transit operations and would act in full c onformity with provisions of the WTO Agreement, 
in particular with Article V of the GATT 1994.  The Working Party took note of this commitment 
(paragraph 156). 
Cambodia  
The representative of Cambodia confirmed that his Government would apply any laws, regulations 
and practices governing transit opera tions and would act in full conformity with the provisions of the 
WTO Agreement, in particular Article V of the GATT 1994.  The Working Party took note of this 
commitment (paragraph 158). 
Saudi Arabia  
In response to a question from a member of the Work ing Party, the representative from Saudi Arabia 
confirmed that Saudi Arabia's law and practice gove rning trade in transit would be applied in full 
conformity with the provisions of the WTO Agr eements, in particular Article V of GATT 1994.  
The Working Party took note of this commitment (paragraph 235). 
Viet Nam  
The representative of Viet Nam confirmed that hi s Government would appl y any laws, regulations 
and practices governing transit opera tions and would act in full conformity with the provisions of the 
WTO Agreement, in particular Article V of the GATT 1994.  The Working Party took note of this 
commitment (paragraph 355). 
Ukraine  
The representative of Ukraine confirmed that Ukrain e would apply all its laws, regulations and other 
measures governing transit of goods (including energy), such as those governing charges for transportation of goods in transit, in conformity  with the provisions of Article V of the GATT 1994 
and other relevant provisions of the WTO Agre ement.  The Working Party took note of this 
commitment (paragraph 367). 
Cape Verde
 
The representative of Cape Verde confirmed that Ca pe Verde would apply any laws, regulations and 
practices governing transit operations  and would act in full conformity with the provisions of the 
WTO Agreement, including Article V of the GATT 199 4.  The Working Party took note of this 
commitment (paragraph 193).   WT/ACC/10/Rev.4/Add.1 
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 - Agricultural policies 
Ecuador  
The representative of Ecuador indica ted that his Government would elim inate by the date of accession 
all non-tariff import and export restri ctions not addressed in paragra phs 34, 38, 41 and 48 which cannot 
be justified specifically under WT O provisions, in particular the Agreements on Agriculture, and 
Article XI of the GATT 1994.  If justified under rele vant provisions, restricti ons would be implemented 
in accordance with the relevant provisions, for in stance the Agreement on Import Licensing Procedures. 
Such measures would not be applied or re-introdu ced after accession to the WTO unless specifically 
provided for in the WTO Agreement.  The Working Party took note of this commitment (paragraph 31). 
The representative of Ecuador said that all agricultural restrictions listed in paragraph 39 above would 
be brought into conformity with  the rules of the General Agreement 1994 and the WTO Agreement on 
Agriculture.  Seasonal restricti ons on fruit imports and the Interm inisterial Agreement No. 061 of 
31 January 1991 concerning quotas for wheat imports ha d been eliminated in November 1994.  At the 
time of accession to the WTO,  Ecuador would repeal Intermin isterial Agreement No. 067 of 
20 February 1978 which was the remaining provision in  force which allowed official bodies to set 
quotas or other restrictions for the import of ag ricultural products.  Ecuador 's commitments regarding 
domestic and export subsidies are reproduced in th e agriculture country schedule.  The agricultural 
schedule of Ecuador was submitted to the Workin g Party.  The Working Party took note of these 
commitments (paragraph 41). 
The representative of Ecuador said that his Govern ment undertook to operate this tariff adjustment 
mechanism in conformity with the provisions of Article II of the Genera l Agreement 1994 and without 
impairing the rates duty bound in Ecuador's schedule of concessions.  He added that in order to comply 
with the provisions of the WTO Agreement on Agriculture, Ecuador would gradually eliminate the price band system within a seven year period in accordance with the time table annexed to Ecuador's Protocol 
of Accession.  During the period for the phase-out of this mechanism, Ecuador would not enlarge the 
coverage of the system nor reintr oduce products back into the system.  The Working Party took note of 
these commitments (paragraph 48). 
Bulgaria
 
The representative of Bulgaria stated that the system of import reference prices applied to agriculture 
had been eliminated as of 1 January 1995, and that such measures will not be reintroduced except in 
accordance with WTO Agreements.  The Working Party took note of this commitment (paragraph 17). 
Panama  
The representative of Panama affirmed that when Panama acceded to the WTO, trade in agricultural 
products would be administered in conformity with  the relevant provisions of the WTO Agreements.  
The Working Party took note of th is commitment (paragraph 86). 
Latvia  
The representative of Latvia said that during a tr ansition period to expire on 1 January 2003, Latvia 
would forego the 5 per cent de minimis  exemption for product-specific  domestic support and for 
non-product specific domest ic support in calculating its Curr ent Total AMS as provided for in 
paragraph 4 (a) of Article 6 of the Agreement on Ag riculture, provided that the sum of product-specific 
and non-product-specific domestic s upport does not exceed SDR 24 million (representing approximately 
8 per cent of the average value of final agricu ltural production during the period 1994 - 1996) and that 
SDR 24 million instead constitutes Latvia's de minimis  exemption under Article 6.4(a) during each year WT/ACC/10/Rev.4/Add.1 
Page 158  
 
 of the said transition period.  Accordingly, during th e transition period, Latvia would not be required to 
include product-specific domestic support or non-pro duct specific domestic su pport in calculating its 
Current Total AMS pursuant to paragraph 4(a) of Ar ticle 6 of the Agreement on Agriculture, and would 
not be required to reduce such domestic support in accordance w ith paragraph 1 of Article 6 of 
the Agreement on Agriculture, wher e the sum of product-specific an d non-product specif ic support does 
not exceed SDR 24 million during the relevant year.  The Working Party took note of these 
commitments (paragraph 109). 
Jordan
 
The representative of Jordan confirmed that the age restriction on imported sheep, described in 
paragraph 176, would be eliminated no later than 30 April 2000.  The Working Party took note of this 
commitment (paragraph 177). 
Members of the Working Party agre ed that Jordan had AMS of JD 1,539,199 and Jordan agreed to 
reduce this by 13.3 per cent over seven years fro m the date of accession.  Those Members also 
considered that for the purposes of Article 6.4 of the WTO Agriculture Agreement, Jordan was a developing country.  Jordan did not grant any export subsidies to agricultural products.  
The representative of Jordan confirmed that Jordan would bind agricultural exports subsidies at zero in 
its goods schedule.  The Working Party took note of this commitment (paragraph 189). 
Moldova
 
The representative of Moldova confir med that Moldova would bind agricultural export subsidies at zero 
in its Goods Schedule. The Working Party took note of this commitment (paragraph 159). 
China  
While noting this statement, some members of th e Working Party expressed concerns about China's 
linkage of import policies for agriculture, includi ng TRQ allocations, to dome stic production policy and 
the sub-national supply and utilization situation.  Those members requested that China undertake an 
appropriate commitment to eliminate th ese practices.  In response, the representative of China confirmed 
that China would base import policies for agricultur e on commercial considerations only.  The Working 
Party took note of this commitment (paragraph 231). 
Some members of the Working Party expressed further concerns in relation to administrative guidance 
provided at the national and sub-national level which could have the effect of influencing the quantity and composition of agricultural imports.  Those members considered reform of these practices toward full WTO consistency as an essential element of China's accession.  To ensure effective market access opportunities were created for imported products, some members re quested assurances from China that 
agricultural and trade policies woul d not discriminate in a WTO inc onsistent manner against imported 
products.  Consistent with China's commitment to uniform administration, the re presentative of China 
confirmed that, by the date of acces sion, China would not maintain, resort  or revert to guidance plans or 
administrative guidance at the national or sub-national level that regulate the quantity, quality or treatment of impor ts, or constitute import substitution practi ces or other non-tariff  measures, including 
those maintained through state tradi ng enterprises at the national or sub-national level.  The Working 
Party took note of this commitment (paragraph 232). 
Some members of the Working Party expressed concern that large stocks in China of grain and cotton 
had been procured at relatively high prices by st ate-trading enterprises or other state-affiliated, 
state-run, or state-controlled entities and noted th at exports of these or other government-purchased 
products at prices lower than the comparable pri ce charged for the like product to buyers in the 
domestic market could be challenged as an e xport subsidy or as inconsistent with other  WT/ACC/10/Rev.4/Add.1 
 Page 159 
 
 
 WTO obligations.  These members requested that Chin a ensure that all entities, including state trading 
enterprises and any other state-affiliated, state-run,  or state-controlled entit y at the national or sub-
national level operated in accordance with China' s WTO obligations, including those on export 
subsidies.  In response, the representative of Chin a confirmed that all entities in China would operate 
in accordance with China's WTO ob ligations, including those on export subsidies.  Further, the 
representative of China stated that national and sub-national authorities wo uld not provide fund 
transfers or other benefits to any entities in China that would be inconsistent with its 
WTO obligations, including to offset losses accrued through exports. The Working Party took note of 
these commitments (paragraph 233). 
The representative of China confirmed that by the date of accession, China would not maintain or 
introduce any export subsidies on agricultural pr oducts.  The Working Party took note of this 
commitment (paragraph 234). 
In implementing Article 6.2 and 6.4 of the Agre ement on Agriculture, the representative of China 
confirmed that while China could provide suppor t through government measures of the types 
described in Article 6.2, the amount of such suppor t would be included in Ch ina's calculation of its 
Aggregate Measurement of Support ("AMS").  He noted that China's Total AMS Commitment Level 
was set forth in Part IV, Section I of China's Sche dule.  The representative of China further confirmed 
that China would have recourse to a de minimis  exemption for product-specific support equivalent to 
8.5 per cent of the total value of production of a basic agricultural product during the relevant year.  
The representative of China confirmed that China would have recourse to a de minimis  exemption for 
non-product-specific support of 8.5 per cent of the value of China's total agricultural production 
during the relevant year.  Accordingly, these percentages woul d constitute China's de minimis  
exemption under Article 6.4  of the Agreement on Agri culture.  The Working Party took note of these 
commitments (paragraph 235). 
Some members of the Working Party noted that although WT/ACC/CHN/38/Rev.3 did provide a 
basis for supporting the commitments  in China's Schedule, this document still contained issues which 
required further methodological clarification relating to policy classification.  The representative of 
China confirmed that this clarification would be  addressed in the context of China's notification 
obligations under the Agreement on Agriculture.  Th e Working Party took note of this commitment 
(paragraph 238). 
Chinese Taipei  
The representative of Chinese Taipei stated that Chin ese Taipei's policy was to liberalise the agricultural 
sector.  In response to questions, the representative of Chinese Taipei  indicated that the price support 
mechanisms operated to purchase agricultural products from farmers at  guaranteed prices, which were 
set above the production cost of the product.  In response to further questions the representative of Chinese Taipei informed members of the Working Party that Chinese Taipei operated a system to 
compensate farmers for damage caused by compe tition from imports of agricultural products.  Relief 
was accorded if producers of major agricultural pr oducts suffered serious injury as a result of the 
liberalisation of imports due to trade negotiations or  policy changes.  If the quantity of such products 
imported during the injury period had increased by 20 per cent or more compared with a reference 
period of the previous three years; or the importe d products had been subsid ised or had otherwise 
benefited from unfair trade practices.  Serious injury  was deemed to occur when the market price fell 
below the cost of production.  The sixteen products eligible for relief under the Regulations were as 
follows:  citrus, apples, plums, pe aches, guavas, pears, wax apples,  grapes, tea leaves, beef, pork, 
duck meat, bred shrimps, pineapples, chicken meat and clams.  In 1995, the legislation was amended 
to the "Rules for Redressing Damage to Farmers Cau sed by Agricultural Imports".  It broadened the 
eligible products to all agricultural products.  Th e representative of Chinese Taipei also submitted to 
the Working Party information concerning the dr aft Plan on implementation of this program.  WT/ACC/10/Rev.4/Add.1 
Page 160  
 
 The representative of Chinese Taipei confirmed that  measures taken to redress damage to farmers 
caused by agricultural imports would be include d in the calculation of Chinese Taipei's AMS 
calculations and AMS reduction commitments accord ing to the Agreement on Agriculture; measures 
taken for fishery products would be consistent with  subsidy rules as set out in the SCM Agreement.  
The Working Party took note of this commitment (paragraph 171). 
Some members of the Working Party expressed cont inued concern about Chines e Taipei's practice of 
auctioning central rice stocks for export only.  Th ese members noted that only livestock feed businesses 
had access to these stocks for domestic use, and only at  fixed prices.  In the view of these members, this 
practice was an export subsidy.  In response, the repr esentative of Chinese Taipei  stated that in addition 
to livestock feed businesses, livestock and fish fa rmers also had access to the rice stocks.  Chinese 
Taipei did not consider that the pr actice amounted to an export subsidy.   However, in order to alleviate 
members from the concern, the representative of Chinese Taipei stated that purchasers of rice from the central stock would not be required to export the purch ased rice.  Chinese Taipei  also stated that upon 
accession, anyone having the right to trade in rice in Chinese Taipei would have access to aged rice from 
central stocks on the same terms offered to exporters,  and that no further trade-based restrictions would 
be imposed.  The Working Party took not e of these commitme nts (paragraph 174). 
The representative of Chinese Taipei stated that upon accession, in accordance with the provisions of 
the Agreement on Agriculture, Chinese Taipei would eliminate all of its WTO-inconsistent quantitative 
restrictions and bind all tariffs applied on imports of agricultura l products listed in Annex I of 
the Agreement.  Further, in accordance with Article 3, Part II of the Agreement on Agriculture, Chinese 
Taipei would not provide export subsidies, nor support in favour of domestic pro ducers, in excess of the 
commitment levels specified in the Schedule in Annex I to the Draft Protocol of Accession and 
confirmed that from the date of accession, support pr eviously granted for the production of tobacco and 
grapes would be calculated into AMS.  Th e Working Party took note of these commitments 
(paragraph 180). 
Chinese Taipei's commitments on agricultural tariffs, on domestic support and export subsidies for 
agricultural products were reprodu ced in the Schedule of Concessions and Commitments in Annex I to 
the Draft Protocol of Accession of Chinese Taipei to the WTO.  The Working Party took note of these 
commitments (paragraph 181). 
Cambodia
 
The representative of Cambodia agreed that, upon Cambodia's accession, his country would bind its 
agricultural export subsidies at zero in its Sc hedule of Concessions and Commitments on Goods, and 
not maintain or apply any export subsidies for agri cultural products.  The Working Party took note of 
these commitments (paragraph 164). 
Viet Nam  
The representative of Viet Nam agreed that, upon accession, Viet Nam would bind its agricultural 
export subsidies at zero in its Schedule of Con cessions and Commitments on Goods, and not maintain 
or apply any export subsidies for agricultural prod ucts, without prejudice to Viet Nam's rights and 
obligations arising from existing WTO rules.  Th e Working Party took note of this commitment 
(paragraph 366). 
Ukraine  
The representative of Ukraine agreed that, upon Ukraine's accession, his country would bind its 
agricultural export subsidies at zero in its Sc hedule of Concessions and Commitments on Goods, and 
would not maintain or apply agricultural export subsid ies.  He also confirmed that Ukraine would not  WT/ACC/10/Rev.4/Add.1 
 Page 161 
 
 
 seek recourse to the special safeguard provision s (SSGs) of Article 5 of the Agreement on 
Agriculture.  Furthermore, he agreed that Ukra ine would comply with all other provisions of 
the Agreement on Agriculture, as well as with othe r WTO Agreements.  He also confirmed that 
Ukraine did not apply minimum import prices to agri cultural products, including raw cane sugar, and 
would not do so in the future.  He also confirme d that Ukraine would apply subsidies on agricultural 
products in a manner consistent with WTO rules, in particular the Agreement on Agriculture, and 
Ukraine's domestic support tables circulated  in document WT/ACC/SPEC/UKR/1/Rev.12 and 
contained in Ukraine's Schedule of Concessions and Commitments on Goods.  The Working Party 
took note of these commitments (paragraph 391). 
- Trade in civil aircraft 
Kyrgyz Republic  
The representative of the Kyrgyz Republic confirmed that his Government would become signatory to 
the Agreement on Trade in Civil Aircraft on terms and conditions acceptable to it and the other parties to 
that Agreement within a reasonable period of time, bu t in no case later than the date on which it accords 
duty free treatment on the products covered by the Ag reement to another countr y which has also become 
signatory to the Agreement.  The Working Part y took note of this commitment (paragraph 122). 
Latvia  
The representative of Latvia said that Latvia woul d implement the Agreement on Trade in Civil Aircraft 
without exceptions or transitional period at the ti me of accession.  The representative of Latvia 
confirmed that Latvia would become a signatory to the Agreement on Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of this commitment. (paragraph 110). 
Estonia
 
The representative of Estonia confirmed that Estonia would become a signatory to the Agreement on 
Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of this commitment. 
(paragraph 116) 
Georgia  
The representative of Georgia said that Georgia would, from the date of  accession, implement 
the Agreement on Trade in Civil Airc raft without exceptions or trans itional period.  The representative 
of Georgia confirmed that Georgi a would become a signatory to the Agreement on Trade in Civil 
Aircraft upon accession to the WTO.  The Working Party took note of this commitment 
(paragraph 125). 
Albania  
The representative of Albania stated that Albania committed that at the time of accession its imports on 
civil aircraft and parts will  be zero.  Furthermore, Al bania will be in conformity with the Agreement on 
Trade in Civil Aircraft and will be ready to sign the Agreement at the time of accession.  The Working Party took note of those co mmitments (paragraph 154). 
Oman
 
The representative of Oman stated that, in order to  become acquainted with the Agreement, Oman will 
become an observer in th e Agreement upon accession and will join w ithin three years of  accession, or at 
the time it eliminates tariff duties on imports of  aircraft or aircraft parts for any member of WT/ACC/10/Rev.4/Add.1 
Page 162  
 
 the Agreement on a preferential basis, which ever co mes first.  The Working Party took note of these 
commitments. (paragraph 128). 
Croatia
 
The representative of Croatia confirmed that Croati a would implement the Agreement on Trade in Civil 
Aircraft without exceptions or tr ansitional period from the date of accession.  The representative of 
Croatia confirmed that Croatia would become a sign atory to the Agreement on Trade in Civil Aircraft 
upon accession to the WTO.  The Working Party took note of this commitment (paragraph 168). 
Lithuania  
The representative of Lithuania confirmed that Lit huania would become a signatory to the Agreement 
on Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of this 
commitment (paragraph 157). 
Moldova  
In response, the representative of Moldova stated th at his Government would initiate negotiations for 
membership in the Agreement on Trade in Civil Aircraft immediately after accession to the WTO. 
He further confirmed that the Schedule of Concessions  on Goods that is reproduced in Part I of the 
Annex to the Protocol of Accession establishes duty fr ee treatment for products used in civil aircraft. 
The Working Party took note of this commitment (paragraph 153). 
China  
The representative of China confirmed that China woul d not impose any provisions of offsets or other 
forms of industrial compensation when purchasing civil aircraft, including specified types or volumes of business opportunities.  The Working Party t ook note of this commitment (paragraph 240). 
Armenia
 
The representative of Armenia informed the Worki ng Party that the Government of Armenia would 
join the Agreement on Trade in Civil Aircraft reflecting corresponding tariff commitments in its 
Schedule of Concessions on Trade in Goods.  The Working Party took note of these commitments 
(paragraph 213). 
FYROM  
The representative of FYROM confirmed that FYRO M would become a signatory to the Agreement 
on Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of this 
commitment (paragraph 180). 
Ukraine  
The representative of Ukraine confirmed that Ukrain e would become a signatory to the Agreement on 
Trade in Civil Aircraft in 2010.  The Working Part y took note of this commitment (paragraph 360).   WT/ACC/10/Rev.4/Add.1 
 Page 163 
 
 
 - Textiles regime 
Oman  
The representative of Oman stated that the quantitativ e restrictions on imports of textiles and clothing 
products originating in Oman between Oman and WTO Members that were in force on the date prior 
to the date of accession of Oman to the WTO s hould be notified to the Textiles Monitoring Body 
(TMB) by the Members maintaining such restrict ions and would be applied for the purposes of 
Article 2 of the Agreement on Textile and Clothing.  He said that the provisions of that Article, in 
particular paragraphs 13 and 14 ther eof, would apply in stages in respect of base levels and growth 
rates from the date of Oman's accession.  The Working Party took note of this commitment 
(paragraph 130). 
China  
Some members of the Working Party proposed and the representative of China accepted that the 
quantitative restrictions maintained by WTO Memb ers on imports of textiles and apparel products 
originating in China that were in force on the da te prior to the date of China's accession should be 
notified to the Textiles Monitori ng Body ("TMB") as being the b ase levels for the purpose of 
application of Articles 2 and 3 of the WTO Agreem ent on Textiles and Clothing ("ATC").  For such 
WTO Members, the phrase "day prior to the date of entry into force of  the WTO Agreement", 
contained in Article 2.1 of the ATC, should be deemed  to refer to the day prior to the date of China's 
accession.  To these base levels, the increase in growth  rates provided for in Articles 2.13 and 2.14 of 
the ATC should be applied, as appropriate, from the date of China's accession.  The Working Party 
took note of these commitments (paragraph 241). 
The representative of China agreed that the following provisions woul d apply to trade in textiles and 
clothing products until 31 December 2008 and be  part of the terms and conditions for China's 
accession: 
(a) In the event that a WTO Member believed that imports of Chinese origin of textiles and 
apparel products covered by the ATC as of the date the WTO Agreement entered into force , 
were, due to market disruption, threatening to  impede the orderly development of trade in 
these products, such Member could request consu ltations with China with a view to easing or 
avoiding such market disruption.  The Member requesting consultations would provide China, 
at the time of the request, with a detailed factual statement of reasons and justifications for its 
request for consultations with current data wh ich, in the view of the requesting Member, 
showed:  (1) the existence or th reat of market disruption; and (2) the role of products of 
Chinese origin in that disruption; 
(b) Consultations would be held w ithin 30 days of receipt of the request.  Every effort would be 
made to reach Agreement on a mutually satisfactory solution within 90 days of the receipt of such request, unless extended by mutual Agreement; 
(c) Upon receipt of the request for consultations , China agreed to hold its shipments to the 
requesting Member of textile or textile products in the category or categories subject to these 
consultations to a level no greater than 7.5 per cent (6 per cent for wool product categories) above the amount entered during the first 12 months of the most recent 14 months preceding the month in which the request for consultations was made; 
(d) If no mutually satisfactory solution were reached during the 90-day consultation period, 
consultations would continue and the Member requesting consultations  could continue the 
limits under subparagraph (c) for textiles or te xtile products in the category or categories 
subject to these consultations; 
(e) The term of any restraint limit established un der subparagraph (d) would be effective for the 
period beginning on the date of the request fo r consultations and ending on 31 December of WT/ACC/10/Rev.4/Add.1 
Page 164  
 
 the year in which consultations were requested, or where three or fewer months remained in 
the year at the time of the request for consultations, for the period ending 12 months after the request for consultations; 
(f) No action taken under this provision would remain in effect beyond one year, without 
reapplication, unless otherwise agreed betw een the Member concerned and China; and 
(g) Measures could not be applied to the same pr oduct at the same time under this provision and 
the provisions of Section 16 of the Draft Protocol. 
The Working Party took note of these commitments (paragraph 242). 
Chinese Taipei
 
The representative of Chinese Taipei stated that th e quantitative restrictions on imports of textiles and 
clothing products originating in Chinese Taipei under arrangements between Chinese Taipei and WTO 
Members that were in force on th e date prior to the date of accession of Chinese Taipei to the 
WTO would be notified to the Textiles Monitoring Body  (TMB) as being the base levels for the purpose 
of application of Article 2 of the Agreement on Te xtiles and Clothing.  The representative of Chinese 
Taipei stated that for the purpose of Chinese Taipei's accession to the WTO, the phrase "day prior to the 
date of entry into force of the WTO Agreement" cont ained in Article 2.1 of the Agreement on Textiles 
and Clothing would be deemed to refer to the day prior to the date of accession of Chinese Taipei to the 
WTO.  To these base levels the increase in grow th rates provided for in Articles 2.13 and 2.14 of 
the Agreement on Textiles and Clothing would be a pplied, in stages, from the date of accession of 
Chinese Taipei to the WTO.  The Working Party t ook note of these commitments (paragraph 167).   
FYROM  
The representative of FYROM confirmed that the qua ntitative restrictions on imports maintained by 
WTO Members on textiles and clothing products origina ting in FYROM that were in force on the date 
prior to the date of accession of  FYROM to the WTO should be notified to the Textiles Monitoring 
Body (TMB) by the Members maintaining such rest rictions and would be applied for the purposes of 
Article 2 of the Agreement on Textiles and Clothing.  Thus, for the purposes of FYROM's accession 
to the WTO, the phrase "day prior to the date of entry into force of the Agreement on Textiles and 
Clothing" shall be deemed to refer to the day prio r to the date of accession of FYROM to the WTO.  
To this base level the increase in growth rates pr ovided for in Articles 2.14 of the Agreement on 
Textiles and Clothing shall be applied, as appropr iate, in the Agreement on Textiles and Clothing 
from the date of FYROM's accession.  The Working Party took note of this commitment 
(paragraph 192). 
Cambodia  
The representative of Cambodia confirmed that the quantitative restrictions on imports maintained by 
WTO Members on textiles and clothing products originating in Cambodia that were in force on the date prior to the date of accession of Cambodia to the WTO should be notified to the Textiles 
Monitoring Body (TMB) by the Members maintaining such restrictions and would be applied for the 
purposes of Article 2 of the Agreement on Tex tiles and Clothing.  Thus, for the purposes of 
Cambodia's accession to the WTO, the phrase "in force on the day before the entry into force of the 
WTO Agreement" contained in Article 2.1 of th e Agreement on Textiles and Clothing shall be 
deemed to refer to the day prior to the date of  accession of Cambodia to the WTO.  To these base 
levels the increase in growth rates provided for in  Article 2.13 and 2.14 of the Agreement on Textiles 
and Clothing shall be applied, as appropriate, in  the Agreement on Textiles and Clothing from the 
date of Cambodia's accession, such base leve ls and growth rates coming to an end upon the 
termination of the Agreement on Textiles and Cl othing.  The Working Party took note of these 
commitments (paragraph 166).  WT/ACC/10/Rev.4/Add.1 
 Page 165 
 
 
 Nepal  
The representative of Nepal confirmed that the qu antitative restrictions on imports maintained by 
WTO Members on textiles and clothing products origin ating in Nepal that were in force on the date 
prior to the date of accession of Nepal to the WTO should be notified to the Textiles Monitoring Body 
(TMB) by the Members maintaining such restrict ions and would be applied for the purposes of 
Article 2 of the Agreement on Textiles and Clothing.  Thus, for the purposes of Nepal's accession to 
the WTO, the phrase "in force on the day before the entry into force of the WTO Agreement" 
contained in Article 2.1 of the Ag reement on Textiles and Clothing sha ll be deemed to refer to the day 
prior to the date of accession of Nepal to the WTO.  To these base levels the increase in growth rates 
provided for in Article 2.13 and 2.14 of the Agreem ent on Textiles and Clothing shall be applied, as 
appropriate, in the Agreement on Textiles and Clothi ng from the date of Nepal's accession such base 
level and growth rate coming to an end upon th e termination of the Agreement on Textiles and 
Clothing.  The Working Party took note of these commitments (paragraph 119). 
- TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Ecuador  
The representative of Ecuador confirmed that the date of application of the provisions of the Agreement 
on Trade-Related Aspects of Intellectual Property Rights for Ecuado r will be no later than 31 July 1996.  
The Working Party took note of th is commitment (paragraph 78). 
Mongolia  
The representative of Mongo lia stated that his country's laws in the field of intellectual property rights 
were already in conformity with the provisions of the Agreement on the Trade Related Aspects of 
Intellectual Property Rights (TRI PS), and that Mongolia would fully apply the provisions of 
the Agreement on TRIPS by the date of its accession to the WTO.  The Working Party took note of this 
commitment (paragraph 54). 
Bulgaria  
The representative of Bulgaria confirmed that his Government would apply the provisions of 
the Agreement on Trade-Related Aspects of Intellectual  Property Rights by the date of its accession to 
the WTO, without recourse to any transitional period.  The Working Party took note of this commitment 
(paragraph 85). 
Panama  
The representative of Panama stated that Panama would fully apply all the provisions of the Agreement 
on Trade Related Aspects of Intellectual Property Rights by the date of its accession to the WTO, 
without recourse to any transitional period.  The Working Party took note of this commitment 
(paragraph 111). 
Kyrgyz Republic  
The representative of the Kyrgyz Republic confir med that his Government would fully apply the 
provisions of the TRIPS Agreement by the date of its accession to the WTO without recourse to a 
transitional period.  The Working Party to ok note of this commitment (paragraph 164). WT/ACC/10/Rev.4/Add.1 
Page 166  
 
 Latvia
 
The representative of Latvia confirmed that his Government would fully apply the provisions of 
the Agreement on Trade-Related Aspects of Intellectu al Property Rights (TRIPS) by the date of its 
accession to the WTO without recourse to a transi tional period.  The Working Party took note of this 
commitment (paragraph 116). 
Estonia  
The representative of Estonia stated that Estonia would fully apply all the provisions of the Agreement 
on Trade-Related Aspects of Intellectual Property Rights from the date of its accession to the WTO, 
without recourse to any transitional period.  The Working Party took note of this commitment 
(paragraph 126). 
Jordan  
The representative of Jordan stated that Jordan would apply fully all the provisions of the Agreement on 
Trade-Related Aspects of Intellectu al Property Rights from the date of  accession to the WTO, without 
recourse to any transitional peri od.  The Working Party took note of  this commitment (paragraph 230). 
Georgia  
The representative of Georgia stated that Geor gia would comply with all the provisions of 
the Agreement on Trade-Related Aspects of Intellectual  Property Rights from the date of its accession to 
the WTO, without recourse to any transitional period.  The Working Party took note of this commitment 
(paragraph 161). 
Albania  
The representative of Albania stated that her Government would apply fully the provisions of 
the Agreement on Trade-related Aspects of Intellec tual Property Rights (TRIPS) by the date of its 
accession to the WTO without recourse to a transi tional period.  The Working Party took note of this 
commitment (paragraph 153). 
Oman  
The representative of Oman stated that Oman would apply fully all the provisions of the Agreement on 
Trade-Related Aspects of Intellectu al Property Rights from the date of  accession to the WTO, without 
recourse to any transitional peri od.  The Working Party took note of  this commitment (paragraph 140). 
Croatia  
The representative of Croatia that his Government would apply fully the provisions of the Agreement on 
Trade-related Aspects of Intellectual Property Ri ghts (TRIPS) by the date of its accession to the 
WTO without recourse to a transitional period.  The Working Party took not e of this commitment 
(paragraph 202). 
Lithuania  
The representative of Lithuania confirmed that his Government would fully apply the provisions of 
the Agreement on Trade-Related Aspects of Intell ectual Property Rights (TRIPS) by the date of its 
accession to the WTO without recourse to a transitiona l period.  The Working Party took note of this 
commitment (paragraph 166).  WT/ACC/10/Rev.4/Add.1 
 Page 167 
 
 
 Moldova  
The representative of Moldova confirmed that Mo ldova would comply with all the provisions of 
the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO without recourse to any transitional pe riod. The Working Party took note of this 
commitment (paragraph 216). 
China
 
The representative of China stated  that for accession to the WTO Ag reement and compliance with the 
TRIPS Agreement, further amendments had been made  to the Patent Law.  The amendments to the 
Copyright Law and the Trademark Law, as well as  relevant implementing rules covering different 
areas of the TRIPS Agreement, would al so be accomplished upon China's accession.  
The representative of China stated that laws  adopted by the National People's Congress and 
administrative regulations, including implementing ru les, issued by the State Council were applied 
and enforced by the people's courts. The Working Party took note of these commitments 
(paragraph 252). 
The representative of China responded that China's IPR laws provided that any foreigner would be 
treated in accordance with any Agreement conclude d between the foreign country and China, or in 
accordance with any international treaty to which both countries were party, or on the basis of the 
principle of reciprocity.  The representative of China further confirmed that China would modify 
relevant laws, regulations and other measures so as to ensure national and MFN treatment to foreign 
right-holders regarding all intellectual property rights across the board in compliance with the 
TRIPS Agreement.  This would include adjustment s of the clearance requirement mentioned in the 
previous paragraph to ensure national treatment.  The Working Party took note of these commitments 
(paragraph 256). 
The representative of China responded that, realizi ng that there were some existing differences 
between China's copyright laws and the TRIPS Agre ement, the amendment to the Copyright Law had 
been accelerated.  The proposed amendments would clarify the payment system by broadcasting 
organizations which use the recording products and also include the following provisions:  rental 
rights in respect of computer programs and movies, mechanical performance rights, rights of communication to the public and related protectio n measures, protection of database compilations, 
provisional measures, increasing the legitimate co mpensation amount and strengthening the measures 
against infringing activities.  China's copyright re gime including Regulations for the Implementation 
of the Copyright Law and the Provisions on the Implementation of the International Copyright Treaty would be amended so as to ensure full cons istency with China's obligations under the 
TRIPS Agreement.  The Working Party took note of these commitments (paragraph 259). 
The representative of China stated that with the development of China's market economy and the 
further implementation of the TRIPS Agreement, China's legislative and law enforcement bodies had 
also realized that the existing trademark law fell somewhat short of fulfilling the requirements of the 
TRIPS Agreement and the Paris Convention in a fe w aspects and were theref ore preparing to amend 
the existing trademark law to fully meet the requirements of the TRIPS Agreement.  Modifications would mainly be made to the following aspects:   to include the trademark registration of 
three-dimensional symbols, combinations of colour s, alphabets and figures; to add the content of 
collective trademark and certification trademark (i ncluding geographical indications); to introduce 
official symbol protection; to protect well-known trad emarks; to include priority rights; to modify the 
existing trademark right confirmation system and offe r interested parties the opportunity for judicial 
review concerning the confirmation of trademark ri ghts; to crack down on all serious infringements; 
and to improve the system for providing damages for trademark infringement.  The Working Party 
took note of these commitments (paragraph 263). WT/ACC/10/Rev.4/Add.1 
Page 168  
 
 Members of the Working Party took note of the progress achieve d on providing protection for 
geographical indications and reite rated the importance of China's legislation complying with the 
obligations under the TRIPS Agreement (Articles 22 , 23 and 24).  The representative of China shared 
this assessment and reiterated Chin a's intention to fully comply with relevant articles in the 
TRIPS Agreement on geographical indications. The Working Party took note of this commitment 
(paragraph 265). 
He further stated that Article 5 of China's Patent La w stipulated that inventions that violate laws of 
China or social morality or prejudice public inter est would not be entitled to patent right.  While 
literally there was a difference between Article 5 of China's Patent Law and the TRIPS Agreement, in 
practice, during the review of patent applications, the interpretation of "violating laws of China" had 
been restricted to "if laws of Ch ina prohibit the sale of a certain pa tented product, or prohibit the sale 
of products manufactured by a patented method, the granting of patent right cannot be denied to this 
product invention or this invention of product manuf acturing method by relying on Article 5 of the 
Patent Law".  Hence, in essence, he concluded th at there was no difference between Article 5 of the 
Patent Law as applied and the TRIPS Agreem ent.  Nonetheless, China would amend the 
Implementing Rules of the Patent Law to ensure th at this provision would be implemented in full 
compliance with Article 27.2 of the TRIPS Agreement,  which stipulated that:  "Members may exclude 
from patentability inventions, the prevention within their territory of the commercial exploitation of 
which is necessary to protect order public or morality, including to protect human, animal or plant life or health or to avoid serious prejudice to the environment, provided that such exclusion is not made merely because the exploitation is prohibited by th eir law".  The Working Party took note of this 
commitment (paragraph 270).  
In response, the representative of China agreed that still not all the requirements of Article 31 of the 
TRIPS Agreement had been incorporated into Chin ese law, and that the Implementing Rules of the 
Patent Law would therefore be modified so as to en sure that:  (1) use without authorization of the 
right-holder would only be permitted if, prior to su ch use, the proposed user had made efforts to 
obtain authorization from the ri ght-holder on reasonable commercia l terms and conditions, on the 
understanding that this requirement could be waiv ed in the case of a national emergency or other 
circumstances of extreme urgency or in cases of public non-commercial use and subject to the other 
provisions of sub-paragraph (b) of Article 31; (2) the right-holder would be paid adequate 
remuneration in the circumstances of each case,  taking into account the economic value of the 
authorization (Article 31(h)); (3) any such use would be authorized predominantly for the supply of 
the domestic market (Article 31(f)); and (4) in th e case of semi-conductor technology, the scope and 
duration of such use would only be for public non-co mmercial use or to remedy a practice determined 
after judicial or administrative process to be anti- competitive (Article 31(c)).  The Working Party took 
note of these commitments (paragraph 275). 
The representative of China further confirmed that China would, in compliance with Article 39.3 of 
the TRIPS Agreement, provide effective protection against unfair commercial use of undisclosed test 
or other data submitted to authorities in China as required in support of applications for marketing 
approval of pharmaceutical or of agricultural ch emical products which utilized new chemical entities, 
except where the disclosure of such data was nece ssary to protect the public, or where steps were 
taken to ensure that the data are protected agai nst unfair commercial use.  This protection would 
include introduction and enactment of laws and regulations to  make sure that no person, other than the 
person who submitted such data, c ould, without the permission of the person who submitted the data, 
rely on such data in support of an application for product approval for a period of at least six years 
from the date on which China granted marketing a pproval to the person submitting the data.  During 
this period, any second applicant for market authori zation would only be granted market authorization 
if he submits his own data.   This protection of data would be available to all pharmaceutical and 
agricultural products which utilize new chemical ent ities, irrespective of whether they were patent-
protected or not.  The Working Party took note of these commitments (paragraph 284).  WT/ACC/10/Rev.4/Add.1 
 Page 169 
 
 
 Some members of the Working Party expressed some c oncerns as to the compatibility of China's rules 
on control of anti-competitive licensing practices or  conditions with the co rresponding obligations 
under Article 40 of the TRIPS Agreement.  The repres entative of China stated in response that China's 
legislation would comply with these obligations, notab ly as to the request for consultations with other 
Members.  He stated that these rules would apply across the board to all intellectual property rights. 
The Working Party took note of this commitment (paragraph 286). 
Some members of the Working Party further urge d China to ensure the vigorous application by 
Chinese authorities of the enforcement legislation in  order to considerably reduce the existing high 
levels of copyright piracy and trademark count erfeiting.  Action should include the closure of 
manufacturing facilities as well as markets and retail s hops that had been the object of administrative 
convictions for infringing activities.  The representati ve of China stated that the measures for cracking 
down on intellectual property piracy were always severe  in China.  In judicial aspects, courts at all 
levels were continuously paying attention to the trial of IPR cases.  As for administration aspects, the 
administrative authorities at all levels were putting emphasis on strengthening anti-piracy work.  
In addition, the administrative authorities were also  enhancing the legal publi cation and education of 
the general public in a bid to ensure that the lega l environment of China would be able to meet the 
requirements for enforcing the TRIPS Agreemen t.  The Working Party took note of these 
commitments (paragraph 288). 
The representative of China further confirmed that, Articles 42 and 43 of the TRIPS Agreement 
would be effectively implemented under the judicial rules of civil procedure.  The Working Party took 
note of this commitment (paragraph 291). 
The representative of China confirmed that the relevant implementing rules would be amended to 
ensure full compliance with Articles 45 and 46 of th e TRIPS Agreement, to the effect that damages 
paid by the infringer to the right-holder would be  adequate to compensate for the injury suffered 
because of an infringement of that person's intell ectual property right by an  infringer who knowingly, 
or with reasonable grounds to know, engaged in in fringing activity.  The Working Party took note of 
this commitment (paragraph 292). 
The representative of China stated that Article 61 of  the Patent Law would be implemented in a way 
fully consistent with Article 50.1-4 of the TRI PS Agreement.  He also stated that "reasonable 
evidence" in Article 61 of the Patent Law would be , through implementing rules, clarified to mean 
"any reasonably available evidence in order to satisfy  with sufficient degree of certainty that the 
applicant is the right-holder and that the applicant' s right is being infringed or that such infringement 
is imminent, and to order the applicant to provide a security or equivalent assurance sufficient to 
protect the defendant and to prevent abuse". The Working Party took note of this commitment 
(paragraph 296). 
The representative of China stated that most IPR enforcement actions in China resulted in 
administrative measures to address the infringement.  He noted ongoing efforts to strengthen the 
sanctions that were available to administrativ e authorities and the increased attention given to 
enforcement of IPRs.  The representative of China confirmed that the government would continue to 
enhance its enforcement efforts, including through the application of more effective administrative 
sanctions.  Relevant agencies, including the State Administration for Industry and Commerce, the 
State General Administration of the People's Republic of China for Quality Supervision and Inspection and Quarantine and the Copyright Office,  now had the authority to confiscate equipment 
used for making counterfeit and pirated products an d other evidence of infringement.  These relevant 
agencies would be encouraged to exercise th eir authority to seize and preserve evidence of 
infringement such as inventory and documents.  Ad ministrative authorities would have the authority 
to impose sufficient sanctions to prevent or deter further infringement and would be encouraged to 
exercise that authority.  Appropriate cases, incl uding those involving repeat offenders and wilful WT/ACC/10/Rev.4/Add.1 
Page 170  
 
 piracy and counterfeiting, would be  referred to relevant authorities for prosecution under the criminal 
law provisions.  The Worki ng Party took note of these commitment (paragraph 299). 
In response, the representative of China stated th at China would provide holders of intellectual 
property rights with procedures related to border measures that complied fully with the relevant 
provisions of the TRIPS Agreement (Articles 51 to 60).  The Working Party took note of this 
commitment (paragraph 302). 
Some members of the Working Party expressed concer ns that criminal procedures could not be used 
effectively to address piracy and counterfeiting.  In particular, the monetary thresholds for bringing a 
criminal action, as currently applied, were very high and seldom met.  Those thresholds should be 
lowered so as to permit effective action that would deter future piracy and counterfeiting.  
In response, the representative of China stated that China's admini strative authority would recommend 
that the judicial authority make necessary adjustme nts to lower the thresholds so as to address these 
concerns.  The Working Party took note of this commitment (paragraph 304). 
Noting the advanced state of protection for intellect ual property rights in Chin a, the representative of 
China confirmed that upon accession China would fully apply the provisions of the 
TRIPS Agreement.  The Working Party took note of this commitment (paragraph 305). 
Chinese Taipei
 
The representative of Chinese Taipei committed that Chinese Taipei would amend relevant Articles to 
protect computer programs as literary works and to ex tend the term of protection to life plus 50 years or 
50 years from date of publication.  The Working Party took note of these commitments (paragraph 187). 
These amendments had been passed in April 1997 and would enter into fo rce at the time of accession.  
Chinese Taipei also comm itted to amend Article 134 of the Patent  Law so that upon accession patents 
issued prior to January 1994 that were still in effe ct would have a term of protection of 20 years and 
12 years as from the date of filing for the invent ion patents and new design  patents respectively.  
The Working Party took note of th ese commitments (paragraph 198). 
The representative of Chinese Taipei noted that effo rts to ensure fully conformity with the Agreement 
on TRIPS were ongoing.  Amendments to the Tradem ark Law passed in April 1997 had entered into 
force on 1 November 1998.  The amendments to the Patent Law passed in April 1997 would enter into 
force upon accession.  The draft frameworks for the In tegrated Circuits Layout  Protection Law had been 
promulgated on 11 August 1995 and entered into fo rce on 11 February 1996.  Some members of the 
Working Party expressed their appreciation to the representative of Chinese Taipei for the information on efforts to implement the TRIPS Agreement.  Th ese members re-emphasized the need for effective 
enforcement of Chinese Taipei intellectual proper ty laws as part of its obligations under the 
TRIPS Agreement.  The Working Party took note of these commitments (paragraph 207). 
Recognizing that sales into the do mestic market of smuggled or c ounterfeit imports of alcohol and 
tobacco products undermine Chinese Taipei's market for legally mark eted products, and wishing to 
discourage such activities in the future, the repr esentative of Chinese Taipei confirmed that all 
contraband smuggled or counterfeit im ports of alcohol and tobacco produc ts seized would be destroyed, 
or otherwise disposed of, taking into account the prac tices of WTO Members in a similar situation, and 
that Chinese Taipei would take additional efforts to pr event such illegal imports.  In this regard, Chinese 
Taipei would ensure that certain alcoholic beverage imports would be accompanied by a certificate of origin similar to that issued by the regulatory aut horities in the country of origin in order to combat 
counterfeiting.  The Working Party took not e of these commitments (paragraph 208).  WT/ACC/10/Rev.4/Add.1 
 Page 171 
 
 
 The representative of Chinese Taipei stated that Chinese Taipei would fully apply the provisions of 
the Agreement on TRIPS by the date of accession, wit hout recourse to any transitional period.  Chinese 
Taipei would furthermore ensure  by the date of accession: 
(a) full protection of geographica l indications (including agains t trademarks which contain or 
consist of such an indication), as well as of well-known marks (including the enhanced 
protection pursuant to Article 16.2 and 3 of  the TRIPS Agreement); 
(b) the establishment of a registration system for trademarks which incorporates all conditions as 
set out in the TRIPS Agreement; 
(c) the amendment of Chinese Taipei Copyright  Law to comply with Article 14(1) of the 
TRIPS Agreement;   
(d) the extension to all WTO Members of advantages currently given on the basis of reciprocity, the 
elimination of any reciprocity requi rements; and in particular; and 
(e) effective enforcement (including implementation of the special requirem ents related to border 
measures). 
The Working Party took note of th ese commitments (paragraph 209). 
Armenia  
The representative of Armenia stated that the Criminal Code, (implementing Articles 10 bis, 10ter of 
the Paris Convention and Articles 46, 47, 50, 61 of   the TRIPS Agreement), would be implemented 
from the date of Armenia's accession to the WTO.  The Working Party took note of that commitment 
(paragraph 166). 
The representative of Armenia submitted to the Working Party draft legislation concerning the 
Criminal Code and the Law on Copyright and Neighbouring Rights aimed at implementing the 
TRIPS Agreement.  He stated that this legislation would be implemented prior to the date of adoption 
by the General Council of the decision concerning Armenia's accession to the WTO.  The Working 
Party took note of this commitment (paragraph 193). 
The representative of Armenia stated that the Govern ment of Armenia would a pply the provisions of 
the Agreement on TRIPS no later than the date of its accession to the WTO, without recourse to any 
transitional periods.  He confirmed that on 20 Nove mber 2002 the Parliament of Armenia had adopted 
additional necessary amendments concerning national treatment and retroactive protection for pre-existing works which would be enacted in law pr ior to the adoption by the General Council of the 
Decision concerning Armenia's accession to the WTO.   The Working Party took note of these 
commitments (paragraph 197). 
FYROM
 
The representative of FYROM said that his Government  will comply fully with all WTO rules.  As a 
result of unanticipated political events the necessar y legislation had not been enacted as foreseen in 
June 2002, but this would be done as soon as possibl e.  He confirmed that FYROM shall enact all 
necessary amendments to the Law on Copyright and Related Rights by 31 January 2003.  The 
amendments will comply with the TRIPS Agreement a nd all other relevant conve ntions in the area of 
intellectual property ratified by FYROM.  The ame ndments will take due account of the requirements 
and commentaries made by WTO Members with regard to the compliance of FYROM's legislation with the TRIPS Agreement.  In particular, this Law will include the provisions dealing with the 
following issues; (i) national treatment and protection of foreign authors and holders of related rights; 
(ii) limitations on economic rights; (iii) protec tion for pre-existing works, sound recordings and 
performances; (iv) duration of protection for work s; (v) duration of protection for performances, 
phonograms and broadcasts; (vi) rights of film and scenic producers; and (vii) enforcement.  In the WT/ACC/10/Rev.4/Add.1 
Page 172  
 
 interim, his Government had adopted a G overnment Conclusion on TRIPS Compliance on 
20 August 2002 (Official Gazette No. 70/02) recogni zing compliance with the requirements contained 
in the TRIPS Agreement by virtue of FYROM's existing participation as a Member of the Berne 
Convention and of other conventions on copyright a nd related rights.  In the same Conclusion, his 
Government would ensure the impl ementation and enforcement of all such requirements.  He noted 
that international conventions and Agreements ratified by FY ROM had the power of Law.  
He confirmed that all provisions would be in full compliance with both the letter and the spirit of the 
TRIPS Agreement.  In this regard, comments by  WTO Members had been extremely useful and 
would be included in the final version of the inte llectual property rights legislation in FYROM.  
The Working Party took note of these commitments (paragraph 211). 
The representative of FYROM confirmed that his Gove rnment would apply fully all the provisions of 
the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO, without recourse to any transitional period.  The Working Party took note of this 
commitment (paragraph 238). 
Cambodia
 
The representative of Cambodia confirmed th at Cambodia would apply the Agreement on 
Trade-Related Aspects of Intellectual Property Righ ts no later than 1 January 2007 according to the 
Action Plan in Table 12 with the understanding th at during this period protection for intellectual 
property rights listed in paragra phs 204 and 205 would be applied in  Cambodia.  The Working Party 
took note of this commitment (paragraph 206). 
Nepal  
The representative of Nepal confirmed that Nepa l would apply the Agreement on Trade-Related 
Intellectual Property Rights by no later than 1 Janu ary 2007 according to the action plan in Table 10 
with the understanding that during this period protec tion for intellectual property rights listed in 
paragraphs 136 and 137 would be applied in Nepal.  The Working Party took note of this commitment 
(paragraph 138). 
Saudi Arabia  
The representative of Saudi Arabia stated that Saudi  Arabia would apply full y all the provisions of 
the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO, without recourse to any transition period.  The Working Party took note of this commitment (paragraph 272). 
Viet Nam
 
Some Members observed that it had been brought to  their attention that some agencies of the 
Government of Viet Nam used computer software th at had not been authorized by the right holder.  
These Members also noted that an agency of th e Government of Viet Nam and a State-owned 
enterprise were providing unlicensed cable tele vision programming to Vietnamese customers.  
They requested such a practice should be eliminated  by Viet Nam in the context of its accession to the 
WTO and the implementation of the obligations in the WTO Agreement on TRIPS.  
The representative of Viet Nam confirmed that prio r to the date of accession, Viet Nam would issue 
appropriate legal instruments mandating that all government agencies use only legitimate computer 
software and not infringe the copyright of such software.  Such measures would regulate the 
acquisition and management of all software for use by government agencies.  The representative of 
Viet Nam also confirmed that prior to the date of accession, Viet Nam would issue appropriate legal  WT/ACC/10/Rev.4/Add.1 
 Page 173 
 
 
 instruments mandating that all cable television purv eyors provide only fully licensed products to their 
customers.  The Working Party took note of these commitments (paragraph 403). 
A Member noted that Article 131 of the Criminal Code  did not appear to provide criminal liability for 
all commercial scale copyright piracy.  The Member also noted that Viet Nam's laws did not provide criminal liability for all activities involving comme rcial scale trademark c ounterfeiting nor did they 
provide the authority to their competent authorities, in criminal cases, to seize and destroy infringing 
goods and material and impl ements the predominant use of which had been in the commission of the 
offence.  The representative of Viet Nam explained that a circular was currently being drafted to clarify that all commercial scal e trademark counterfeiting and copyrigh t piracy was subject to criminal 
prosecution and that competent author ities had seizure and destruction authority in criminal cases.  
The Working Party took note of th ese commitments (paragraph 465). 
The representative of Viet Nam confirmed that his Government would take all actions necessary to 
fully comply with all of the provisions of the Agreement on Trade-Related Aspects of Intellectual 
Property Rights from the date of accession to the WT O, without recourse to any transitional period.  
The Working Party took note of this commitment (paragraph 471). 
Tonga
 
The representative of Tonga confirmed that Tong a would apply the Agreement on Trade-Related 
Aspects of Intellectual Property Rights no later than  30 June 2008 according to the Action Plan in 
Table 11 with the understanding that during this period protection for intellectual property rights 
listed in paragraphs 167 and 168 w ould be applied in Tonga.  The Wo rking Party took note of this 
commitment (paragraph 169). 
Ukraine  
The representative of Ukraine further confirmed that, with a view to ensuring the full effectiveness of 
the protections afforded by Article 39.3 of the TRIPS Agreement, Ukraine would implement 
measures, no later than the date of accession, that would require the relevant State authorities to notify 
an entity that has a registration or is submitting undi sclosed test data to obtain registration of a 
medicine in Ukraine if another application was file d seeking registration of a medicine with the same 
or similar active ingredient and would provide the prior applicant (or entity with a registration) the 
opportunity to provide information to the releva nt State authorities on whether the subsequent 
applicant had permission to use the first applicant's (or entity holding the registration) undisclosed data, and to bring to the attention of Ukraine's o fficials issues regarding the subsequent applicant's 
development and submission of its own test data and other information.  The Working Party took note 
of these commitments (paragraph 425). 
The representative of Ukraine confirmed that prio r to accession his government would, in compliance 
with Article 39.3 of the TRIPS Agreement, enact amendments to the Law on Medicines and the Law 
on Agricultural Chemicals providing that undisclo sed information submitted to obtain marketing 
approval, i.e., registration, of pharmaceutical a nd agricultural chemical products respectively would 
provide for a period of at least five years of pr otection against unfair commercial use starting from the 
date of grant of marketing approval, in Ukra ine for pharmaceutical products and ten years for 
agricultural chemical products.   During these period s, no person or entity (public or private), other 
than the person or entity who submitted such data, c ould without the explicit consent of the person or 
entity who submitted the data, rely on such da ta in support of an application for product 
approval/registration.  During this period any s ubsequent application fo r marketing approval or 
registration would not be granted, unless the subse quent applicant submitted his own data meeting the 
same requirements as the first applicant.  Furtherm ore, Ukraine would guarantee, during this period, 
the protection of such data against disclosure, ex cept where necessary to pr otect the public or unless WT/ACC/10/Rev.4/Add.1 
Page 174  
 
 steps were taken to ensure that the data ar e protected against unfair commercial use. 
The representative of Ukraine confirmed that in its implementing regulations related to the Law 
"On Medicines, it would further clarify that the te rm "to use the registration information" included 
"relying upon, referring to, or otherwise using info rmation".  The representative of Ukraine confirmed 
that in implementing regulations they would clar ify that a subsequent a pplicant who submitted his 
own data must meet the same requirements as a first applicant.  The Working Party took note of these 
commitments (paragraph 433). 
The representative of Ukraine confirmed that th ese amendments had changed Ukraine's customs 
legislation to authorize an ex officio  action of the customs authoriti es against suspected intellectual 
property infringers.  Ukraine would also abolish the customs fees charged to right-holders for lodging 
applications by the date of WTO accession.  Th e representative of Ukraine further confirmed that 
Ukraine would implement the commitments taken unde r TRIPS in a manner so as to permit effective 
action against acts of infringements of intellect ual property rights, including if justified act 
expeditiously on the basis of complaints lodged by  right holders against well identified factories 
and/or enterprises dedicated largely or exclusivel y to the production of pirated digital media, 
including discs for laser-readable systems and, if su ch allegations are proven correct, ensure that such 
protection is permanently stopped and that the infringers are punished.  The Working Party took note of these commitments (paragraph 465).  
The representative of Ukraine stated that Ukraine would apply the provisions of the Agreement on 
Trade-Related Aspects of Intellectual Property Right s no later than the date of its accession to the 
WTO, without recourse to any transitional periods.  The Working Party took note of this commitment 
(paragraph 470). 
Cape Verde
 
The representative of Cape Verde confirmed th at Cape Verde would apply the Agreement on 
Trade-Related Intellectual Property Rights by no la ter than 1 January 2013 according to the action 
plan in Table 12 with the understanding that for the ob ligations covered by Sections 5 and 7 of Part II 
of the TRIPS Agreement or to enforce rights prov ided for under these Sections, Cape Verde would 
apply the TRIPS Agreement in respect of these obliga tions no later than 1 Janua ry 2016, in light of 
paragraph 7 of the Doha Declaration on the TRIPS Ag reement and Public Health.  During this period, 
protection for intellectual property rights as describe d in paragraphs 244 and 2 45 would be applied in 
Cape Verde.  The Working Party took note of this commitment (paragraph 246).  
 - POLICIES AFFECTING TRADE IN SERVICES 
- ( Reference to Annexed Schedule to GATS)  
For details see Annex 4 of this Note. - Policies Affecting Trade in Services  
Croatia
 
On a further point raised by a member, the repres entative of Croatia confirmed that Croatia would 
accord national treatment to foreign persons who have  acquired assets on whatever legal basis in respect 
of their ownership rights and obligations, in accord ance with GATS Article XVII.  The Working Party 
took note of this commit ment (paragraph 204).  WT/ACC/10/Rev.4/Add.1 
 Page 175 
 
 
 China  
The representative of China confirmed that paragr aph 332 regarding publi cation of a list of all 
organizations that were responsible for authorizin g, approving or regulating service activities for each 
service sector, including those organizations dele gated such authority from the central government 
authorities, would apply.  The representative of Chin a also confirmed that China would publish in the 
official journal all of China's licensing procedures and conditions upon accession.  The Working Party 
took note of these commitments (paragraph 307). 
The representative of China also confirmed th at upon accession China would ensure that China's 
licensing procedures and conditions would not act as barriers to market access and would not be more 
trade restrictive than neces sary.  In accordance with Ch ina's commitments under the 
WTO Agreement, the Draft Protocol and its Schedule of Specific Commitments, the representative of 
China confirmed that for those services included in  China's Schedule of Specific Commitments, China 
would ensure that:  
(a) China's licensing procedures and conditions we re published prior to becoming effective;  
(b) In that publication, China would specify reasonable time frames for review and decision by 
all relevant authorities in China's licensing procedures and conditions;  
(c) Applicants would be able to request  licensing without individual invitation;  
(d) Any fees charged, which were not deemed to include fees determined through auction or a 
tendering process, would be commensurate with the administrative cost of processing an application; 
(e) The competent authorities of China would, af ter receipt of an application, inform the 
applicant whether the application was consider ed complete under China's domestic laws and 
regulations and in the case of incomplete appli cations, identify the additional information that 
was required to complete the application and pr ovide the opportunity to cure deficiencies;  
(f) Decisions would be taken promptly on all applications;  (g) If an application was terminated or denied, the applicant would be informed in writing and 
without delay the reasons for such action.  The applicant would have the possibility of 
resubmitting, at its discretion, a new application that addressed the reasons for termination or denial; 
(h) If an application was approved, the applicant w ould be informed in writing and without delay.  
The licence or approval would enable the a pplicant to start the commercial operations upon 
registration of the company with SAIC for fiscal and other similar administrative purposes.  
This registration would be completed within two months of the submission of a complete file, 
as required by public SAIC regulations, and in  accordance with China's Schedule of Specific 
Commitments; and 
(i) Where China required an examination to li cence professionals, such examinations would be 
scheduled at reasonable intervals.   
The Working Party took note of these commitments (paragraph 308). 
Some members of the Working Party also expressed  concern about maintaining the independence of 
regulators from those they regulated. The represen tative of China confirmed that for the services 
included in China's Schedule of Specific Commitments, relevant regulatory authorities would be separate from, and not accountable to, any service s uppliers they regulated, except for courier and 
railway transportation services.  For these excepted sectors, China would comply with other relevant 
provisions of the WTO Agreement and the Draft Pr otocol.  The Working Party took note of these 
commitments (paragraph 309). 
The representative of China stated that China would consult with WTO Members and develop 
regulations, consistent with Ch ina's Schedule of Specific Commitments and its obligations under WT/ACC/10/Rev.4/Add.1 
Page 176  
 
 GATS, on sales away from a fixed location.  The Working Party took note of this commitment 
(paragraph 310). 
In response to questions from members of the Wo rking Party regarding certain terms in China's 
Schedule of Specific Commitments, the represen tative of China confirmed the following:   
(a) A "master policy" was a policy that provided blanket coverage for the same legal person's 
property and liabilities located in different places.   A master policy could only be issued by 
the business department of an insurer's head o ffice or that of its authorized province-level 
branch offices.  Other branches were not  allowed to issue master policies. 
(i) For master policy business with the state key construction projects as its subject-
matter insured.  
 If investors on the state key construction projects (i.e., projects that were so listed and 
annually announced by the State Developm ent and Planning Commission) met either 
of the following requirements, they could purchase a master policy from insurers that 
were located in the same place as the investors' legal persons were located. 
 1. The investment on the subject-matter insured were all from China (including 
the reinvestment from the foreign-invested  enterprises in China) and the sum of 
investment of the investor accounted for over 15 per cent of the total investment. 
 2. The investment was partially from abroad, and partially from China 
(including the reinvestment from the foreign- invested enterprises in China) and the 
sum of investment of the Chinese investor accounted for over 15 per cent of the total domestic investment. 
 For those projects that drew all investme nt from abroad, every insurer could provide 
coverage in the form of a master policy. 
 (ii) A Master policy covering different subj ect-matters insured of the same legal person. 
 For those subject-matters insured located in different places and owned by the same 
legal person (excluding fi nancial, railway, and post and telecommunications 
industries and enterprises), a master policy could be issued on the basis of either of 
the following conditions. 
 1. For the sake of payment of the premium tax, insurance companies 
incorporated where the legal person or accoun ting unit of the insurance applicant was 
located, were allowed to issue a master policy. 
 2. If over 50 per cent of the insurance amount of the subject-matter insured was 
from a larger or medium sized city, then insu rers in that city were allowed to issue a 
master policy, no matter whether the insura nce applicant's legal person or accounting 
unit was located in the city. 
(b) Large scale commercial risk  meant an insurance risk wr itten on any large scale commercial 
enterprise if, upon accession, the aggregate annual premium exceeded RMB 800,000 and the 
investment was more than RMB 200 million; one year after accession, if  the aggregate annual 
premium exceeded RMB 600,000 and the invest ment was more than RMB 180 million; two 
years after accession, if the aggregate annua l premium exceeded RMB 400,000 and the 
investment was more than RMB 150 million. 
(c) Statutory insurance in China's Schedule of Specific Commitments were limited to the 
following specific categories, and no additional lin es or products would be added:  third party  WT/ACC/10/Rev.4/Add.1 
 Page 177 
 
 
 auto liability insurance, and driver and ope rator liability for buses and other commercial 
vehicles. 
(d) The representative of China confirmed that any changes to the definition of master policy and 
large scale commercial risk would be consistent with China's Specific Schedule of Commitments and obligations under GATS so as to progressively liberalize access to this 
services sector. 
The Working Party took note of these commitments (paragraph 312). 
Members of the Working Party welcomed China's commitment to permit internal branching for 
insurance firms consistent with th e phase-out of geographi c restrictions.  Some members noted that 
China had scheduled certain qualif ications as limitations under GA TS Articles XVI and XVII that 
foreign insurers had to meet to apply for a licence to provide services in Ch ina.  These qualifications 
related to a minimum period of establishment in a WTO member, total assets and maintenance of a 
representative office in China.  These qualifica tions should not apply to those foreign insurance 
companies established in China seeking authoris ation to establish a branch or sub-branch.  
The representative of China confirmed that the qualif ications for foreign insurers applying for a licence 
to enter China's market would not apply to foreign insurers already established in China that were 
seeking authorization to establish branches or sub-branches.  He also confirmed that a branch and a sub-branch were an extension of the parent enterprise and not a separate legal entity and that China would permit internal branching accordingly on that basi s, and in compliance with China's Schedule of 
Specific Commitments,  including provisions on MFN treatment.   The Working Party took note of these 
commitments (paragraph 313). 
Some members of the Working Party expressed co ncern regarding the existing practice of imposing 
conditions on the Chinese companies that were allowe d to partner with foreign service suppliers.  These 
members indicated that this could amount to de facto quotas, as the number of potential partners meeting those conditions might be limited.  The representativ e of China confirmed that a foreign service supplier 
would be able to partner with any Chinese entity of its choice, including outside the sector of operation 
of the joint venture, as long as the Chinese partner wa s legally established in China.  The joint venture as 
such should meet the prudential and specific sect oral requirements, on the same basis as those for 
domestic enterprises and which mu st be publicly available.  The Working Party took note of these 
commitments (paragraph 314). 
The representative of China confirmed that the Chin ese and foreign partners in an established joint 
venture would be able to discuss th e modification of their respective equity participation levels in the 
joint venture and implement such modification if  Agreement was reached by both sides and also 
approved by the authorities.  The representative of  China confirmed that such an Agreement would be 
approved if consistent with th e relevant equity commitments in China's Schedule of Specific 
Commitments.  The Working Party took note of this commitment (paragraph 315). 
The representative of China confirmed that the merging,  division, restructuring or other change of legal 
form of an insurance company would not impact th e prior experience require ments included in China's 
Schedule of Specific Commitments if the new entity continued to supply insurance services.  The Working Party took note of th is commitment (paragraph 316). 
In response to questions from members of the Workin g Party, the representative of China confirmed that 
China would not maintain requirement s which had the effect of acting as barriers to the operation of 
foreign and joint-venture commodity inspection ag encies, unless otherwise specified in China's 
Schedule of Specific Commitments.  The Working Party took note of this commitment (paragraph 317). 
Some members of the Working Party expressed concern regarding market research activities. 
In response to questions from members in this resp ect, the representative of China confirmed that, upon WT/ACC/10/Rev.4/Add.1 
Page 178  
 
 accession, China would remove the prior approval requirement for market research services, defined as 
investigation services designed to secure info rmation on the prospects and performance of an 
organization's products in the market, including market analysis (of the si ze and other characteristics of a 
market) and analysis of consumer a ttitudes and preferences.  Market research firms registered in China, 
which were engaged in such serv ices, would only be required to file the survey plan and the 
questionnaire form on record in the statistical agencies of government at  or above the provincial level.  
The Working Party took note of th ese commitments (paragraph 318). 
With respect to its Schedule of Specific Commitm ents, the representative of China confirmed that, 
while China had limited its market access commitments  in some sectors to permit foreigners to hold 
only a minority equity interest, a minority shareholder could enforce rights in the investment under 
China's laws, regulations and measures.  Mo reover, WTO Members would have recourse to 
WTO dispute settlement to ensure implementation of all commitments in China's GATS schedule.  
The Working Party took note of these commitments (paragraph 320). 
Chinese Taipei 
 
The representative of Chinese Taipei confirmed th at MOTC would licence additional facilities-based 
operators effective from July 2001;  and, consistent with Chinese Taipei's commitments under the 
GATS, there would be no limitations on the numbers of licenses after Chinese Taipei becomes a member of the WTO. In addition, MOTC would de regulate international voice simple resale service 
from July 2001.  From that time, market access to  services-based competition would be fully open. 
The Working Party took note of these commitments (paragraph 211). 
Saudi Arabia
 
Some members of the Working Party requested in formation on the regulation of the banking sector 
and, in particular, requested information on the conditions under which a foreign bank could obtain a 
licence to establish a branch within Saudi Arabia.  In response, the representative of Saudi Arabia 
stated that direct branching was permitted under Ar ticle 3 of the Banking Control Law.  He reported 
that banking firms' activities were regulated by the Banking Control Law.  Under Article 2 of the 
Banking Control Law, a natural or legal person was re quired to have a licence to engage in a banking 
business.  Under Article 3 of the Law, the licensing requirements for a Saudi national bank or a joint 
venture bank included that it must be a public Saudi  joint-stock company.  Upon the recommendation 
of the Saudi Arabian Monetary Agency, the Minister of Finance and the Council of Ministers would evaluate each recommendation to grant a licence for a branch of foreign bank, a Saudi national bank 
and a joint venture bank.  The licensing criteria were pr udential in nature and dealt with issues such as 
capital adequacy, liquidity, profitability and corpor ate governance.  The criteria were applied on a 
non-discriminatory basis.  However, there were a few differences between the licensing criteria for a 
joint venture bank or a branch of a foreign bank.  Fo r example, a branch did not need a local Board of 
Directors nor did it need two external auditors.  The Licensing procedures would be applied in a 
non-discriminatory basis for domestic and foreign investors.  In response to a question, the 
representative of Saudi Arabia stated that the Banki ng Control Law did not provide for the opening of 
representative offices in the Kingdom by foreign banks .  In response to questions from a member of 
the Working Party relating to the regulatory regime  for foreign bank branches, the representative of 
Saudi Arabia said that it was still being devel oped, but would be in line with commonly accepted 
international practice.  For example, in determin ing capital adequacy, the parent bank's capital would 
be relied on.  The specific capital requirement for a foreign bank branch w ould differ depending on its 
business plans in the Kingdom, which could include the full scope of business allowed to a Saudi 
bank.  All liquidity or other requirements would be  applied to a foreign bank branch, Saudi national 
bank or a joint venture bank in a non-discriminatory basis, taking into account different requirements 
for the different legal forms of business.  Th e Working Party took note of these commitments 
(paragraph 276).  WT/ACC/10/Rev.4/Add.1 
 Page 179 
 
 
 Some members of the Working Party requested clarification and modification of a number of 
requirements in the current Saudi regulatory regime that have an impact on foreign insurance service providers.  For example, members noted that cap italization requirements appeared to be excessive, 
given that foreign insurance companies are required to operate on a cooperative basis; and there is a 
separate 20 per cent statutory reserve requirement  that effectively doubles this capitalization 
requirement.  Furthermore, current Saudi regulati ons require a 10-15 per cent statutory bank deposit, 
the interest on which does not accrue to the compan y, but is instead retained by the regulator 
(SAMA).  Restrictions on the investment of assets currently require that 50 per cent of investment 
must be in Saudi riyal vehicles.  In addition,  regulations permitted the imposition of unnecessary 
reinsurance requirements.  The representative of Sa udi Arabia confirmed that the necessary regulatory 
reforms, including those for implementation of Royal Decree No. 3120/MB  permitting branching, 
would be completed before May 2006, and would implement the commitments for all sub-sectors set 
out in Saudi Arabia's Schedule on Specific Commitment s in Services.  He further explained that such 
regulatory reforms would be developed with the go al of promoting investment and the creation of 
meaningful commercial opportunities in the Saudi coop erative insurance market.  Such reforms would 
be consistent with internationa lly recognized insurance industry standards and principles, including 
the standards of the International Association of Insurance Supervisors (IAIS), the financial services 
transparency code of the IMF and the OECD's "Detailed Principles for the Regulation and Supervision of Insurance Markets in Emerging Ec onomies."  The Working Party took note of these 
commitments (paragraph 296). 
In response to a question from a member of the Working Party concerning the ability of foreign 
insurance service suppliers to open and operate branches in Saudi Arabia, the representative of 
Saudi Arabia confirmed that foreign insuran ce companies were permitted to open and operate 
branches in Saudi Arabia pursuant to Royal Decree No. 3120/MB of 4.3.1426H (13 April 2005).  He further explained that existing foreign insuran ce service suppliers operating in Saudi Arabia as of 
13 April 2005, were permitted a three-year transiti on period, beginning 13 April 2005, to comply with 
the Cooperative Law on Insurance and to establish as e ither a locally incorporated public joint-stock 
cooperative insurance company or as a direct branch (as a cooperative insurance provider).  As set out 
in paragraph 296, above, the representative of Saudi  Arabia confirmed that the necessary regulatory 
reforms for implementation, set out in Royal Decree No. 3120/MB permitting branching, would be completed before May 2006, and w ould be consistent with intern ationally recognized insurance 
industry standards and developed with the goal of promoting investment and the creation of 
meaningful commercial opportunities in the Saudi c ooperative insurance market.  Such reforms would 
be in line with the internationally recognized standa rds of the International Association of Insurance 
Supervisors (IAIS) and the financial services transpar ency code of the IMF.  He confirmed that, 
subject to prudential considerations  that would be reflected in future implementing regulations and in 
conformity with internationally recognised insu rance industry standards, branches of foreign 
insurance companies operating in Saudi Arabia were not subject to economic needs tests or numerical 
limitations, that such branches were permitted to ope rate on the global capital of the parent company, 
taking account of prudential consid erations against insufficient local capital investment, and that 
deposit requirements would be set in accordance with local liability and consiste nt with international 
norms.  He explained that the regulations impl ementing Royal Decree No. 3120/MB had not yet been 
published, but confirmed that, subject to the cond itions stated in the previous sentence, multiple 
licenses would be permitted for branches, and that it would not be necessary to apply for and receive 
separate licenses for non-life and protection and savings insurance.  The Working Party took note of these commitments (paragraph 298). 
A member of the Working Party asked for clarif ication concerning licensing of operations and new 
insurance products in general and in  particular during the three-year transition period provided for in 
Royal Decree No. 3120/MB.  The member was particularly concerned regarding the following issues: WT/ACC/10/Rev.4/Add.1 
Page 180  
 
 i. whether foreign insurance services suppliers, including those operating during the three-year 
transition period, would be permitted a full scope  of operations and woul d not be required to 
apply for separate licenses to supply non-life and protection and savings insurance services; 
ii. whether foreign insurance suppliers would not  be required to supply protection and savings 
insurance services through, or in conjunction with, a bank; 
iii. whether foreign insurance suppliers, includi ng those operating in Saudi Arabia during the 
three-year transition period provided in Roya l Decree No. 3120/MB, were permitted to offer 
new insurance products and service new clients; and  
iv. whether applications for such new products w ould be reviewed and responded to within three 
months of receipt of the completed documen tation and whether applications for products 
already approved for other financial institutions  would be reviewed and responded to within 
15 days of receipt of completed documentation. 
In response, the representative of Saudi Arabia stated that foreign insurance service suppliers 
operating in Saudi Arabia during the three-year tran sition period would be able to offer new products 
and service new clients, as set forth in the Saudi  Schedule on Specific Commitments in Services.  
He confirmed that it was the ongoing intent of th e Kingdom of Saudi Arabia to further expedite and 
streamline the general approval procedures for new a nd existing products.  He further confirmed that 
the necessary regulatory reforms, including those for implementation of Royal Decree No. 3120/MB 
permitting branching, would be completed before  May 2006, and would be consistent with 
internationally recognized insurance industry sta ndards and developed with the goal of promoting 
investment and the creation of meaningful commercial opportunities in the Saudi cooperative 
insurance market.  Such re forms would be in line with the intern ationally recognized standards of the 
International Association of Insurance Supervisors (IAIS) and the financial services transparency code 
of the IMF.  All rate formulae, policy clauses, insurance application forms and other relevant 
materials required by SAMA and other relevant government agencies such as the Cooperative Health 
Insurance Council and the Traffic Department, and amendments to such items, may be filed with 
SAMA for recordation prior to their use and may be used thereafter unless SAMA disapproves within 
45 days after receipt in the case of products that have already been approved for other financial 
institutions or within 120 days after receipt in the case of new products.  The Working Party took note 
of these commitments (paragraph 299). 
Viet Nam
 
A Member raised questions about licensing procedures in the telecommunications and express 
delivery sectors.  In response, the representative of  Viet Nam confirmed that licensing decisions for 
both facilities-based and non-facilities-based services would be made in accordance with transparent 
and objective criteria.  He also confirmed that Vietnamese enterprises that were not State-owned or State-controlled were eligible to be licensed to  provide non-facilities-based services in Viet Nam and 
to form joint-ventures with foreign firms, in  accordance with Viet Nam's Schedule of Specific 
Commitments.  With respect to express delivery ser vices, he further confirmed that Viet Nam would 
adopt licensing requirements that were consistent with the WTO Agreement and Viet Nam's accession 
commitments.  He noted that his Government did not currently have a legal basis under Vietnamese 
law to issue a decree providing for such licensing; because Viet Nam's Protocol of Accession was 
needed to provide that necessary legal basis, he confirmed that Viet Nam would issue such a decree 
promptly upon ratification of Viet  Nam's Protocol of Accession, an d in any event, within three 
months of ratification.  He further confirmed that licensing of express delivery services during those 
three months would proceed in a manner consistent with the commitments set out in paragraph 507 of 
this Report.  The Working Party took no te of these commitments (paragraph 479). 
A Member noted that Viet Nam had introduced  new measures on 25 August 2005, retroactive to 
1 August 2005, setting a price floor for international ca lls into Viet Nam and a system of allocation of 
calls by quota among six Vietnamese carriers (Deci sion No. 8/2005/QD-BBCVT and Official Letter  WT/ACC/10/Rev.4/Add.1 
 Page 181 
 
 
 No. 1683/BBCVT-KHTC).  These measures did not a ppear to be consistent with Viet Nam's 
WTO commitments, nor with Viet Nam's competiti on policies as described in paragraphs 104-109.  
This Member invited the representative of Viet Nam to confirm that Viet Nam would abolish these measures prior to accession.  Noting that these measur es had been introduced without prior notice nor 
possibilities for comment, this Memb er asked the representative of Viet Nam to confirm that any 
future measure of this sort would be subject to  advance notice and comment procedures as described 
in paragraphs 510-513.  The representative of Viet Nam was also invited to explain how an Official 
Letter, which was not recognized as a legal nor mative document according to the information 
provided in paragraph 517, could set a price floor or  establish a system for allocating calls by quota.  
In response, the representative of Viet Nam said that the Official Letter only specified the quota 
policy set out in Article 2.1 of the Decision.  The Letter was available on the website of the Ministry 
of Post and Telecommunications.  He noted that the quota allocation system had been agreed beforehand by consensus among the six carriers and s ubmitted to the Ministry.  By limiting the traffic 
of traditional services providers, the measure aimed at facilitating the development of new providers, 
thereby fostering competition on the whole market.  Providers would meet periodically to discuss and 
review the allocation of quotas.  He confirmed that these measures would be eliminated prior to 
accession.  The Working Party took note of this commitment (paragraph 480). 
He further explained that a key condition for the establishment of a joint-venture bank or a 
100 per cent foreign-owned bank was that the parent  bank was required to have total assets of more 
than US$10 billion at the end of the year prior to application.  A key condition for establishing a 100 per cent foreign-invested finance company, a joint-venture finance company, a 100 per cent 
foreign-invested financial leasing company or a join t-venture financial leasing company was that the 
foreign credit institution had total assets of more than  US$10 billion at the end of the year prior to 
application.  The Government of Viet Nam view ed these conditions to be prudential in nature.  
Similarly, the representative of Viet Nam stated that his Government anticipated that its future 
licensing requirements for 100 per cent foreign-owne d banks would be prudential and address issues 
such as capital adequacy, liquidity and corporate governance.  Further, the criteria for both foreign 
bank branches and 100 per cent foreign-owned banks w ould be applied on a non-discriminatory basis.  
The representative of Viet Nam confirmed that the State Bank of Viet Nam would comply with the 
requirements of Articles XVI and XVII of the GA TS when considering an application for a new 
licence, subject to the limitations set forth in the Vietnamese Services Schedule.  He further confirmed 
that a foreign commercial bank could simultaneous ly have a 100 per cent foreign-owned bank and 
branches.  The representative of Viet Nam furthe r confirmed that a 100 per cent foreign-owned bank 
in Viet Nam was not treated as a foreign instituti on or individual and was accorded full national 
treatment as a Vietnamese commercial bank, with respect to establishment of commercial presence.  The Working Party took note of these commitments (paragraph 483). 
A Member urged Viet Nam to reduce the minimum cap ital requirement for a foreign bank branch to a 
level at or below that of a domestically-owned bank incorporated in Viet Nam.  Such a change would 
be more consistent with interna tional norms, which were based on the level of activity and risks of the 
branch.  In response, the representative of Viet Nam noted that Viet Nam already allowed foreign 
bank branches to operate based on the capital of the parent bank for th e purpose of lending.  
The representative of Viet Nam further confirmed that Viet Nam would progressively bring its regulatory regime for foreign bank branches, incl uding minimum capital requirements, in line with 
commonly accepted international practice.  Th e Working Party took note of these commitments 
(paragraph 484). 
The representative of Viet Nam confirmed that a fore ign bank branch would not be permitted to open 
transaction points, which were dependent on th e capital of the branch.  The representative of 
Viet Nam further confirmed that there was no quantitative limit on the number of foreign bank 
branches.  Transaction points did not, however, in clude offsite Automatic Teller Machines (ATMs).  WT/ACC/10/Rev.4/Add.1 
Page 182  
 
 Foreign banks operating in Viet Nam were granted full MFN and national treatment in the placement 
and operation of ATMs.  The Working Party took note of these commitments (paragraph 485). 
A Member noted that Viet Nam had provided clar ifications on the licensing criteria for insurance 
services licenses and securities services licenses in Annex II of WT/ACC/VNM/44.  This Member sought assurance that in the event that these crit eria were inconsistent with the commitments 
undertaken by Viet Nam in its Schedule of Specific Commitments, or elsewher e in the Working Party 
Report, the commitments would prevail.  In respon se, the representative of Viet Nam confirmed that 
in the event that the licensing criteria described in Annex II of document WT/ACC/VNM/44 were 
inconsistent or incompatible with Viet Nam's co mmitments in its Schedule of Specific Commitments, 
or elsewhere in the Working Party Report, the co mmitments would prevail.  The Working Party took 
note of this commitment (paragraph 488). 
In response to a question, the representative of Viet  Nam confirmed that the Government of Viet Nam 
would ensure that foreign-invested as well as  Vietnamese-invested insurance companies and 
intermediaries were accorded meaningful and fair  opportunities to be informed of, comment on, and 
exchange views with officials re garding measures relating to or a ffecting the supply of insurance 
services in Viet Nam.  He further stated that, wi th respect to regulatory changes in the insurance 
sector, foreign-invested insura nce companies would be accorded  access to information by the 
Government of Viet Nam on a national treatment basis.  The Working Party took note of these 
commitments (paragraph 489). 
In response to a Member's question concerning tran sparency in the regulation of insurance services, 
the representative of Viet Nam confirmed that st andards relating to licensing and approval of new 
products and rates would be compile d, published and made available to the public consistent with 
paragraphs 505-507.  He further confirmed that  administrative guidance would be delivered in 
writing.  The Working Party took note of these commitments (paragraph 491). 
Members also sought clarification about how Viet  Nam would implement its commitment to allow 
direct branching for foreign non-life insurance comp anies after five years from the date of accession.  
The representative of Viet Nam explained that the legislation and regulations necessary to implement 
this commitment would be developed with the goal  of promoting investment and the creation of 
meaningful commercial opportunities, ensuring the su stainable development of Viet Nam's insurance 
market and protecting the legitimate interests of policy-holders and the safety and soundness of the 
insurance market in Viet Nam.  He further stated  that regulation of such branches would be in line 
with the internationally recognized insurance industr y standards and principles of the International 
Association of Insurance Supervisors (IAIS).  The Working Party took note of these commitments 
(paragraph 494). 
A Member raised concerns about the equity limitations and economic needs test included in 
Viet Nam's commitments for road transport servi ces.  The Member asked specifically how these 
limitations would affect the ability of foreign companies to supply express delivery services.  
In response, the representative of Viet Nam c onfirmed that foreign-invested express delivery 
companies licensed to supply express delivery servi ces in Viet Nam under the terms of Viet Nam's 
commitments for express delivery services would have the right to own and operate road transport 
vehicles used to supply their own express delivery services.  The Working Party took note of this 
commitment (paragraph 496). 
In response, the representative of Viet Nam explaine d that, subject to Agreement with its Vietnamese 
partner(s), and to limitations provided for under Vi et Nam's Schedule of Specific Commitments, a 
foreign partner in a joint-venture could buy out th e capital contribution of its Vietnamese partner(s).  
He further explained that the procedures a nd conditions for re-allocating capital within a 
joint-venture, and transitioning from a joint-ventur e to a 100 per cent foreign-owned enterprise were  WT/ACC/10/Rev.4/Add.1 
 Page 183 
 
 
 laid out in detail in the Decree No. 108/2006/ND-CP of 22 September 2006 on the Implementation of 
the 2005 Investment Law.  The repr esentative of Viet Nam further c onfirmed that such re-allocation 
of capital within a joint-venture, or the transiti on from a joint-venture to a 100 per cent foreign-owned 
enterprise would be subject to transparent and pr e-established procedures, which in themselves would 
not require any disruption of the company's normal ope rations.  He also confirmed that joint-ventures 
seeking to transition to a 100 per cent foreign-owne d enterprise may be required to apply for and 
receive an amended licence/investment certificate to  supply the same services, with a comparable 
scope of business.  A decision on such applications w ould be provided promptly so that the enterprise 
could continue operation without disruption.  The Working Party took note of these commitments (paragraph 498). 
A Member noted that Viet Nam's market access commitments for retailing services included gradual 
phase-in to 100 per cent foreign participation.  The Member asked how Viet Nam would implement 
its commitments for retail services in light of prov isions in Decree No. 110 restricting foreign 
participation in multi-level sales activities.  In response, the representative of Viet Nam confirmed 
that the restrictions on foreign participation in multi-level sales activities described in Decree No. 110 
applied only to foreign natural pe rsons working in Viet Nam and to  those foreign entities whose scope 
of business did not include distribution services, incl uding retail services, in Viet Nam.  He further 
confirmed that such restrictions would not apply to  foreign participation in terms of investment in 
retailing services consistent with th e terms and conditions set forth in Viet Nam's Schedule of Specific 
Commitments on trade in services.  Foreign equi ty limitations for multi-level sales were those 
indicated in Viet Nam's market access commitments for retail services.  The Working Party took note 
of these commitments (paragraph 499). 
In response, the representative of Viet Nam conf irmed that the Enterprise Law established minimum 
percentages of votes required to make fundamental  decisions in various forms of enterprises.  
He recognized the validity of Members' concerns regarding the capability of majority shareholders 
(i.e., owning at least 51 per cent) to make these f undamental decisions, especially in sectors in which 
Viet Nam had included foreign equity limitations  in its Schedule of Specific Commitments.  
The representative of Viet Nam confirmed th at, upon accession, Viet Nam would ensure that, 
notwithstanding the requirements in the 2005 Enterprise Law, investors establishing a commercial presence as a joint-venture under the commitments in  Viet Nam's Schedule of Specific Commitments 
would have the right to establish, through the enterprise 's Charter, all the types of decisions that had to 
be submitted to the Members' Council or Sharehol ders' Meeting for approval; the quorum rules, if 
any, that governed voting procedures; and the precise percentages of voting majorities necessary to 
make all decisions, including a simple majority of 51  per cent.  He further confirmed that Viet Nam 
would give legal effect to these provisions of such  enterprises' Charters.  In addition, prior to 
accession, Viet Nam would give effect to the obligat ions in this paragraph through appropriate legal 
means.  In this respect, the representative of Viet Nam noted that Article 3.3 of the 2005 Enterprise 
Law provided that treaties would prevail in the even t of discrepancies between provisions of that Law 
and treaty commitments, and confirmed that, pursuant to Article 6.3 of the Law on Treaties, Viet Nam 
would make a determination, upon ratification of the Protocol of Accession, as to the existence of 
such discrepancies and whether they would be reso lved by direct application of the treaty or 
amendment of the Law.  The Working Party took note of these commitments (paragraph 502). 
A Member asked how these provisions of the 2005 En terprise Law would affect foreign investors who 
had already established joint-ventures in Viet Na m.  In response, the representative of Viet Nam 
confirmed that enterprises established by Vietna mese investors together with investors of a 
WTO Member prior to the date of entry into fo rce of the 2005 Enterprise Law would, if such a 
joint-venture desired, be permitted, for a period of tw o years after the date of entry into force of the 
2005 Enterprise Law, to modify provisions of the ente rprise's original Charter related to all the types 
of decisions that had to be submitted to the Memb ers' Council or Shareholders' Meeting for approval; 
the quorum rules, if any, that governed voting procedures; and the precise percentages of voting WT/ACC/10/Rev.4/Add.1 
Page 184  
 
 majorities necessary to make all decisions, incl uding a simple majority of 51 per cent, as the 
enterprise deemed appropriate.  Approval of such modifications of enterprise Charters during the 
period stipulated would be granted expeditiously in  order to avoid disruption of business operations.  
The Working Party took note of these commitments (paragraph 503). 
In response, the representative of Viet Nam c onfirmed that Viet Nam would publish all laws, 
regulations and other measures of ge neral application pertaining to or  affecting trade in services.  
Publication of such laws, regulations and other me asures would include the effective date of these 
measures and the general scope of services or activities affected.  The representative of Viet Nam further confirmed that Viet Nam would publish a list of all organizations that were responsible for 
authorizing, approving or regulating service activities for each service sector.  In addition, from the 
date of accession Viet Nam would publish in the official journal all of its existing licensing 
procedures and conditions.  The Working Party took note of these commitments (paragraph 506). 
With respect to licensing procedures, the representati ve of Viet Nam confirmed that Viet Nam would 
ensure that its licensing procedures and conditions would not act as independent barriers to market 
access.  The representative of Viet Nam confirmed th at for those services included in its Schedule of 
Specific Commitments, Viet Nam would ensure th at:  (a) Viet Nam's licensing procedures and 
conditions were published prior to  becoming effective; (b) in th at publication, Viet Nam would 
specify the timeframe for the relevant authorities'  decision on the license; (c) relevant authorities 
would review and make a decision on licensing with in the period specified in official procedures; 
(d) any fees charged in connection with the filing and review of an applicati on would not constitute an 
independent barrier to market access; (e) on the request of an applicant, Viet Nam's relevant 
regulatory authority would inform the applicant of the status of its application and whether it was 
considered complete.  An application would not  be considered complete until all information 
specified in the relevant implementing measure wa s received.  If the authority required additional 
information from the applicant, it would notify th e applicant without undue delay and specify the 
additional information required to complete the appl ication.  Applicants would  have the opportunity 
to cure deficiencies in the application; (f) on the request of an unsuccessful applicant, a regulatory 
authority that had denied an application would in form the applicant in writing of the reasons for 
denial of the application; (g) where an applica tion had been denied, an applicant may submit a new 
application that attempted to address any prior pr oblems; (h) where approval was required, once the 
application was approved, the applicant would be  informed in writing without undue delay; and 
(i) where Viet Nam required an examination to licence professionals, such examinations would be 
scheduled at reasonable intervals.  The Wo rking Party took note of these commitments 
(paragraph 507). 
The representative of Viet Nam further confirmed th at for the service sectors included in Viet Nam's 
Schedule of Specific Commitments, the relevant re gulatory authorities would be separate from, and 
not be accountable to, any service suppliers they regul ated.  Further, the representative of Viet Nam 
confirmed that, except in emergency situations or for regulations and other measures involving 
national security, specific measures setting foreign exchange rates or monetary policy and other 
measures the publication of which would impede la w enforcement, Viet Nam would (a) publish in 
advance any regulations or other implementing measures of general a pplication that it proposed to 
adopt and the purpose of the regulation or other impl ementing measure; (b) provide interested persons 
and other Members a reasonable opportunity to comment on such proposed regulation or other 
implementing measure; and (c) allow reasonable time  between publication of the final regulation or 
other implementing measure and its effective date.  The Working Party took note of these 
commitments (paragraph 508).  WT/ACC/10/Rev.4/Add.1 
 Page 185 
 
 
 Ukraine  
A Member noted that Ukraine intended to make  amendments to its effective law on electronic 
payment systems, specifically to the Law "O n Payment Systems and Remittance of Money in 
Ukraine".  This Member expressed a concern that the amendments proposed by the National Bank of 
Ukraine might be inconsistent with the commit ments assumed by Ukraine within the framework of 
GATS, including with respect to Articles VI, XVI and XVII.  In response, the representative of 
Ukraine took note of this Member's concern and stat ed that the proposals referred to by this Member 
were not considered by the Verkhovna Rada of Ukra ine with a view to approving such proposals.  
He further stated that Ukraine would not pass le gislative acts that would not comply with its 
commitments under the GATS, and that in order to ensure such compliance the revised Law on 
electronic payment systems would not restrict the scope of business or use of foreign payment cards 
within the territory of Ukraine, including restric tions on the use of foreign payment cards for the 
servicing of transactions in national currency (paragraph 473).  
In response, the representative of Ukraine confirme d that, by the date of accession, Ukraine would 
ensure that foreign as well as domestic insuran ce suppliers and intermediaries were accorded 
meaningful and fair opportunities to be informed of, comment on, and exchange views with officials 
regarding measures relating to or affecting the suppl y of insurance services in Ukraine.  He further 
stated that, with respect to regulatory changes in  the insurance sector, Uk raine would accord foreign 
insurance suppliers access to inform ation on a national treatment basis that afforded fair competitive 
opportunities.  The Working Party took note of these commitments (paragraph 482).  
The representative of Ukraine confirmed that there was no limit, in law or in practice, on the number 
of new licenses or product approval applications (i ncluding rate, form, and other types of product 
approval applications) that a foreign insurance supplie r was permitted to submit at one time, and that 
no requirement or regulatory practice restrict ed a foreign insurance supplier from submitting 
additional applications based upon whether the Gove rnment of Ukraine had completed its review of 
that supplier's previous applications.  The Working Party took note of these commitments 
(paragraph 483).  
The representative of Ukraine explained that the legislation and regulations necessary to implement 
Ukraine's commitment to allow direct branching fo r foreign insurance companies beginning five years 
from the date of accession would be developed w ith the goal of promoting investment and the 
creation of meaningful commercial opportunities in  Ukraine's insurance market consistent with 
Ukraine's national treatment commitments for insuran ce.  He further stated that direct branches of 
foreign insurance companies would be allowed to op erate off the parent company's global capital, and 
that regulation of such branches would be consis tent with internationally recognized insurance 
industry standards and principles.  The Working Party took note of these commitments (paragraph 484).  
In response to a Member's question concerning tran sparency in the regulation of insurance services, 
the representative of Ukraine confirmed that standa rds relating to licensing and approval of new 
products and rates would be compiled, published and ma de available to the public consistent with the 
provisions of this section of the Report of the Wo rking Party.  He further confirmed that the 
administrative guidance that was delivered orally wo uld, upon request, be delivered in writing, unless 
such action would significantly hinder regulatory admi nistration.  He added that when providing the 
same type of administrative guidance to a multiple  number of insurance serv ice suppliers with the 
same set of conditions and to achieve the same administrative purpose, an administrative agency 
would stipulate in advance, according to each case, the items which were common to the 
administrative guidance provided, and would make  these common elements public.  The Working 
Party took note of these commitments (paragraph 485).  WT/ACC/10/Rev.4/Add.1 
Page 186  
 
 In response to a specific question from a Member , the representative or Ukraine confirmed that a 
formal appeal process was available for all dispositi ons (including approvals for a licence to provide 
insurance and approvals of new pr oducts and rates) of general app lication relating to the supply of 
insurance services.  He further confirmed th at an administrative agency would not issue 
administrative guidance that induced conduct in consistent with comp etition and anti-monopoly 
legislation in force in Ukraine.  He further stated  that any insurance service supplier that had received 
administrative guidance may seek the views of the appropriate authority as to whether the service 
supplier's conduct proposed to be taken in response to the administrative guidance was inconsistent 
with the competition and anti-monopoly legislation in  effect.  The Working Party took note of these 
commitments (paragraph 486).  
Responding to specific requests of a Member, the representative of Ukraine confirmed that for the 
services included in Ukraine's Schedule of Speci fic Commitments Ukraine would ensure that its 
licensing procedures and conditions would not act as independent barriers to market access.  
He further confirmed that (i) Ukraine's licensing procedures and conditions would be published prior 
to becoming effective; (ii) Ukraine would sp ecify, in its licensing procedures and conditions, 
reasonable time frames for review and decision by all relevant authorities, and would ensure that such 
review and decisions did not exceed those time fram es; (iii) applicants would be able to request 
licensing without individual invitation; (iv) any fees charged, which were not deemed to include fees 
determined through auction or a tendering process,  would be commensurate with the administrative 
cost of processing an application; (v) the competen t authorities of Ukraine would, after the receipt of 
an application, inform the applicant whether the application was considered complete under Ukraine's 
domestic laws and regulations and in the case of  incomplete applications, would identify the 
additional information required to complete the a pplication and provide an opportunity to rectify 
deficiencies; (vi) if an application was terminated  or denied, the applicant would be informed in 
writing and without delay of the reasons for such act ion.  The applicant would have the possibility to 
submit, at his/her discretion, a new application remedying the deficiencies cited as the basis for 
termination or denial; and (vii) in case examinations  were held for the licensing of professionals, such 
examinations would be scheduled at reasonable in tervals.  The Working Party took note of these 
commitments (paragraph 489).  
In addition, the representative of Ukraine confirme d that Ukraine would publish all laws, regulations 
and other measures of general application pertaining to  or affecting trade in services.  Publication of 
such laws, regulations and other measures would in clude the effective date of these measures and the 
general scope of services or activities affected.  He further confirmed that Ukraine would publish a list 
of all organizations that were responsible for aut horizing, approving or regulating service activities for 
each service sector.  In addition, Ukraine would pub lish in the official journal all of its licensing 
procedures and conditions upon accession.  The Wo rking Party took note of these commitments 
(paragraph 490).  
The representative of Ukraine also confirmed th at Ukraine would (a) publish in advance any 
regulations or other implementing measures of general application th at it proposed to adopt and the 
purpose of the regulation or other implementing me asure; (b) provide interested persons and other 
Members a reasonable opportunity to comment on such proposed regulation or other implementing measure; and (c) allow reasonable time between publication of the final regulation or other 
implementing measure and its effective date.  The Working Party took note of these commitments 
(paragraph 491).   WT/ACC/10/Rev.4/Add.1 
 Page 187 
 
 
 - TRANSPARENCY  
- Publication  
Mongolia  
The representative of Mongolia stated that from the da te of accession, all laws, regulations, or decrees of 
whatever character related to trad e will be published promptly prior to implementation in "Ardin Erh" 
the official newspaper of the Parl iament and the Government or "Zas giin Gazriin Medee" the official 
newspaper of the Government in such a manner as  to enable governments and traders to become 
acquainted with them, and that no law, rule, etc., re lated to international trad e will become effective 
prior to publication in one of those organs.  Th e Working Party took note of these commitments 
(paragraph 44). 
Bulgaria  
The representative of Bulgaria stated that, from the date of accession, all laws and other normative acts 
related to trade will be publishe d in the State Gazette promptly.  As a rule, "promptly" under the 
WTO Agreements would mean two weeks prior to im plementation, unless a longer period is specified 
under the relevant WTO Agreement.  He  stated further that they will be accessible to traders prior to 
implementation, and that no law, rule, etc. related to  international trade will become effective prior to 
such publication.  The Working Party took note of this commitment (paragraph 40). 
Panama  
The representative of Panama said that laws are pub lished in the official pub lication organ, which is 
currently the Official Gazette.  No law enters into  force without previous publication in the Official 
Gazette.  He also stat ed that Panama would secure transpar ency on all publication requirements and 
comply with the provisions of Article X of GATT 1994.  The Working Party took note of these 
commitments (paragraph 115). 
Oman  
The representative of Oman conf irmed that Oman would implemen t fully Article X of GATT 1994, 
Article III of the GATS and other transparency requ irements in WTO Agreements requiring notification 
and publication.  Oman's legal basis for meeti ng the transparency requi rements of the WTO was 
Article 74, Chapter Seven of Sultani Decree No. 101/ 96, promulgating the Basic Statute of the State, 
which stipulated that Laws be published in the offici al gazette within two weeks of their issue.  Laws 
entered into force on the date of their publication,  unless another date was specified in the Law.  
He confirmed that all laws, regulations, judicial decisions and administrati ve rulings of general 
application, and Agreements affectin g international trade policy were publ ished in the Offi cial Gazette.  
The Working Party took note of th is commitment (paragraph 150). 
Moldova  
Some members of the Working Party requested info rmation on how Moldova would be able to fully 
apply the transparency requirements of the GATS,  including GATS Article III.  In response, the 
representative of Moldova stated that Governmental Decision No. 1104 of 28 November 1997 
provided that all laws, governmental decisions and other legal documents would enter into force only 
after their publication thus ensuring compliance with  Article III (1) of GATS.  The information centre 
that would be established at the Ministry of Economy and Reforms could serve as a central GATS inquiry point. Other similar inquiry points would be established in other governmental institutions, 
such as the Ministry of Finance, National Bank,  Ministry of Transport and Communications, thus WT/ACC/10/Rev.4/Add.1 
Page 188  
 
 ensuring compliance with paragraphs 3 and 4 of Artic le III of GATS.  In addition the representative of 
Moldova confirmed that it would undertake all necessar y measures to ensure full application of other 
transparency requirements of the GATS, including GA TS Article III.  The Working Party took note of 
these commitments (paragraph 235). 
China
 
The representative of China confirmed that publicati on of all laws, regulati ons and other measures 
pertaining to or affecting trade in goods, services,  TRIPS or the control of forex would include the 
effective date of these measures.  It would also  include the products and services affected by a 
particular measure, identified by appropriate tari ff line and CPC classification.  The Working Party 
took note of these commitments (paragraph 331). 
The representative of China confirmed that China would publish in the official journal, by appropriate 
classification and by service where relevant, a list of  all organizations, including those organizations 
delegated such authority from the national authorities that were responsible for authorizing, approving 
or regulating services activities whether through gran t of licence or other approval.  Procedures and 
the conditions for obtaining such licenses or approval would also be published.  The Working Party 
took note of these commitments (paragraph 332). 
The representative of China confirmed that none of the information required by the WTO Agreement 
or the Draft Protocol to be disclosed would be withheld as confidential information except for those 
reasons identified in Section 2(C) of the Draft Protocol or unless it would demonstrably prejudice the legitimate commercial interests of particular enterp rises, public or private.  The Working Party took 
note of this commitment (paragraph 333). 
The representative of China confirmed that China would make available to WTO Members 
translations into one or more of the official languages of the WTO all la ws, regulations and other 
measures pertaining to or affecting trade in goods, ser vices, TRIPS or the control of forex, and to the 
maximum extent possible would make these laws, re gulations and other measures available before 
they were implemented or enforced, but in no case la ter than 90 days after they were implemented or 
enforced.  The Working Party took no te of these commitments (paragraph 334). 
The representative of China confirmed that China w ould establish or designate one or more enquiry 
points where all information relating to the laws, regulations and other measures pertaining to or 
affecting trade in goods, services, TRIPS or the control of forex, as well as the published texts, could be obtained and would notify the WTO of any enqu iry point and its responsibility.  The information 
would include the names of national or sub-nationa l authorities (including contact points) responsible 
for implementing a particular measure.  The Working Party took note of these commitments 
(paragraph 336). 
Chinese Taipei
 
An illustrative list of the amendments that would be introduced to some of the above-mentioned laws 
was reproduced in Attachment D to this Report.  The re presentative of Chinese Ta ipei further stated that 
Chinese Taipei would ensure that from the date of accession, all laws, regulati ons, judicial decisions and 
administrative rulings relating to trade would be pu blished promptly so that governments and traders 
could become acquainted with them.  The Working Party took note of these commitments 
(paragraph 216). 
The representative of Chinese Taipei further stated th at Chinese Taipei would ensure that from the date 
of accession, all laws, regulations, judicial decision s and administrative rulings  of general application 
relating to trade in goods, as well as measures subj ect to the transparency pr ovisions of the GATS and  WT/ACC/10/Rev.4/Add.1 
 Page 189 
 
 
 TRIPS Agreement would be translated and published in  an official WTO language no later than 90 days 
after enactment or issuance.  Such measures would, however, be published in the official language of 
Chinese Taipei prior to the date such measures were to be implemented or enforced except in cases of extreme emergency publication would be done on an expedited basis ther eafter.  In respect of enquiry 
points required to be esta blished under the WTO Agreement or the Draft Protocol, the representative of 
Chinese Taipei stated that  Chinese Taipei would establish or de signate an enquiry point where, upon 
request of any individual or enterpri se, all information relating to the measures required to be published 
may be obtained.  Replies to enqui ries for information would genera lly be provided within 30 calendar 
days after receipt of a request.  In exceptional ca ses, replies may be provided within 45 calendar days 
after receipt of a request.  Replies would be comp lete and would represent the authoritative view of 
Chinese Taipei.  The Working Party took not e of these commitments (paragraph 217). 
The representative of Chinese Taip ei stated that upon accession, Ch inese Taipei, would provide, except 
in cases of extreme emergency, a period for approp riate authorities, including those of other WTO 
Members, to comment on all laws, regulations and ot her measures pertaining to  or affecting trade in 
goods, services, or TRIPS of at least 60 calendar days before such measur es were implemen ted.   If prior 
comment was not possible in such cases of emerge ncy, comments would be ac cepted and considered 
immediately after impl ementation.  The Working Party took note of these commitments 
(paragraph 219). 
Armenia
 
The representative of Armenia confirmed that, from the date of accession, all laws, regulations, 
rulings, decrees or other measures related to trade in goods or services woul d be published in its 
official publication for public review at least two weeks prior to implementation, unless a longer 
period was specified under the relevant WTO Agreement,  and that no law, rule, etc., related to trade 
in goods and services would become effective prior to such publication.  He  further stated that 
Armenia would fully implement Article X of th e GATT 1994, and Article III of the GATS and the 
other transparency requirements of WTO Agreem ents requiring notification and publication. 
The Working Party took note of these commitments (paragraph 215). 
Cambodia  
The representative of Cambodia confirmed that fr om the date of accession all laws, regulations, 
decrees, judicial decisions and administrative rulings  of general application re lated to trade would be 
published in a manner that fulfils WTO requirement s.  As such, no law or regulation related to 
international trade would become effective prior to  such publication in the Official Journal.  
He further stated that all laws which were ame nded to comply with the WTO Agreements contained 
provisions which require such publication.  Decrees , sub-Decrees and Prakas affecting international 
trade would be published in the Official Journal.  Cambodia's Constitution and the laws currently in 
place or listed in the Attachment as slated for near-term enactment would implement fully Article X of the GATT 1994 and the other transparency requirements in WTO Agreements requiring 
notification and publication.  He further confirmed that by 1 January 2004, Cambodia would establish 
or designate an official journal or website, published or updated on a regular basis and readily 
available to WTO Members, individuals and enterpri ses, dedicated to the publication of all regulations 
and other measures pertaining to or affecting trad e in goods, services, and TRIPS.  The Working Party 
took note of these commitments (paragraph 217). 
Nepal
 
The representative of Nepal confirmed that, as a Member of the WTO, Nepal would fulfil the 
transparency requirements established in Article X of GATT 1994, Article III of GATS  and other 
WTO Agreements.  Nepal confirmed that all laws, regulations or measures of general application WT/ACC/10/Rev.4/Add.1 
Page 190  
 
 pertaining to or affecting trade in goods, services  or TRIPS would be published promptly in the 
Official Gazette or in the some single official sour ce, and that no such law, regulation, etc.  would 
become effective or be enforced prior to such pub lication. The publication of such laws, regulations 
and other measures of general application would incl ude the effective date of these measures and list, 
where appropriate and possible, the products and services affected by the particular measure, 
identified for customs purposes by appropriate tariff line and classification.  The Working Party took 
note of these commitments (paragraph 147). 
Saudi Arabia
 
The representative of Saudi Arabia confirmed that  from the date of accession his government would 
fully implement Article X of the GATT 1994,  Article III of the GATS and the other 
WTO transparency requirements, including tho se requiring notification, prior comment and 
publication.  As such, all laws, regulations, decrees, judicial decisions and administrative rulings of general application pertaining to or affecting cu stoms issues, trade in goods, services, intellectual 
property and the control of foreign excha nge would be published promptly in the Umm Al-Qura  in a 
manner that fulfils the WTO requirements and no su ch law, regulation or other normative act or 
measure would become effective or be enforced prio r to such publication.  He further confirmed that 
the government also had decided to expand the transp arency provided with regard to legislation and 
measures having similar effect in the areas of trade and investment.  In this regard, Saudi Arabia would, from the date of accession, establish or designate an official website (and possibly a 
supplemental official journal or an expanded Umm Al-Qura ), updated on a regular basis and readily 
available to WTO Members, individuals, associations  and enterprises, dedicated to the publication of 
all regulations, decisions, orders, administrative ruli ngs of general applicati on, and other measures 
pertaining to or affecting trade in goods, services a nd TRIPS prior to enactment.  The publication of 
such regulations and other measures would incl ude, as appropriate, the names of the authorities 
(including contact points) responsible for implementi ng a particular measure and the effective date of 
the measure.  Also, it would list the products a nd services affected by the particular measure, 
identified by appropriate tariff line and classificatio n.  The representative of Saudi Arabia confirmed 
that, with respect to proposed measures, Saudi Ar abia would provide a reasonable period, i.e., no less 
than 60 days, for members, individuals, associa tions and enterprises to provide comments to the 
appropriate authorities before such measures were adopted, except for those regulations and other 
measures involving national emergency or security , or for which the publication would impede law 
enforcement.  He added that Saudi Arabia intended to  post the contents of current and past editions of 
the Official Journal on this website as well, and to  keep them current.  The Working Party took note 
of these commitments (paragraph 305). 
Viet Nam
 
In reply, the representative of Viet Nam said that  "official letters" had not been recognized as legal 
normative documents under the Law on the Enactment  of Legal Normative Documents or under the 
Law on the Promulgation of Legal Documents of  People's Councils and People's Committees.  
Pursuant to Article 3 of Government Decr ee No. 161/2005/ND-CP of 27 December 2005, any 
document providing for legal normative rules, but  not adopted in the form prescribed for legal 
normative documents, such as official letters, noti ces and guidelines, would be invalid and sanctions 
applied for its issuance in accordan ce with the law.  The Government Office had issued Circular 
No. 04/2005/TT-VPCP and the Prime Minister has issued Directive No. 08/ 2005/CT TTg to ensure 
full implementation of the two Laws and to make th e use of "official letters" more transparent and 
consistent with WTO rules.  The Working Part y took note of this commitment (paragraph 517). 
The representative of Viet Nam confirmed that from the date of accession his Government would 
fully implement Article X of the GATT 1994,  Article III of the GATS and the other 
WTO transparency requirements, including tho se requiring notification, prior comment and  WT/ACC/10/Rev.4/Add.1 
 Page 191 
 
 
 publication.  As such, all laws, regulations, decrees, judicial decisions and administrative rulings of 
general application pertaining to or affecting cu stoms issues, trade in goods, services, intellectual 
property and the control of foreign exchange would be published promptly in a manner that fulfils the 
WTO requirements, and no such laws, regulations, decrees, judicial decisions and administrative 
rulings of general application would become effectiv e or be enforced prior to such publication, except 
for those regulations, judicial decisions and admini strative rulings of general application, and other 
measures involving national emergency or security , or for which publication would impede law 
enforcement.  To this end, he further confirmed that Viet Nam would, as of the date of accession, establish or designate an official journal or website for each of the topics (or an aspect of a topic) identified above, dedicated to the publication, prior to their entry into force, of all regulations, 
decisions, orders, and administrative rulings of gene ral application, pertaining to or affecting that 
topic.  Such journals or webs ites would be updated on a regular b asis, notified to the WTO, and 
readily available to WTO Members, individuals,  associations and enterprises.  The websites or 
journals where these measures would be published ar e listed in Table 23.  The publication of such 
regulations and other measures would include, as a ppropriate, the following:  (i) the names of the 
authorities (including contact points) responsible fo r implementing a particular measure; and (ii) the 
effective date of the measure.  The representative of Viet Nam confirmed that with respect to 
proposed laws, ordinances, decrees and other regul ations and measures issued by the National 
Assembly and the Government pertaining to or a ffecting trade in goods, services, and intellectual 
property, Viet Nam would provide a reasonable peri od, i.e., no less than 60 days, for Members, 
individuals, associations and enterprises to provide  comments to the appropriate authorities before 
such measures are adopted.  The Government w ould take into account any comments received during 
the period for commenting.  The only exceptions to this opportunity for comment would be for those regulations and other measures i nvolving national emergency or secu rity, or for which publication 
would impede law enforcement.  The Working Party took note of these commitments (paragraph 518). 
Tonga
 
The representative of Tonga confirmed that, from th e date of Tonga's accession, Tonga would fulfil 
the transparency requirements set out in Article X of the GATT 1994, Article III of the GATS and other WTO Agreements including those requiring pr ior comment and publication.  Tonga confirmed 
that all regulations and other measures pertaining to  or affecting trade in goods, services and TRIPS, 
except for laws, regulations and other measures in volving national emergency or security, or for 
which publication would impede law enforcement, woul d be published.  He further confirmed that all 
laws, regulations, rulings, including  administrative rulings of general application, decrees or other 
measures related to trade in goods would be published in the Offi cial Gazette, and that no law, 
regulation, etc. relating to trade in goods, servic es and TRIPS would become effective prior to such 
publication.  The publication of such laws, regulat ions and other measures of general application 
would include the effective date of these measure s and list, where appropriate and possible, the 
products and services affected by the particular  measure, identified for customs purposes by 
appropriate tariff line and classification.  The Working Party took note of these commitments (paragraph 180). 
Ukraine
 
The representative of Ukraine confirmed that from the date of accession all laws, regulations, decrees, 
judicial decisions and administrative rulings of gene ral application related to  trade would be published 
promptly in a manner that fulfils WTO requirement s.  As such, no law or regulation related to 
international trade would become effective prior to  such publication in the Official Journal.  
He further stated that all laws which were ame nded to comply with the WTO Agreements contained 
provisions which require such publication.  He  further confirmed that upon accession Ukraine would 
post the contents of current and past editions of the Official Journal on the Government website and WT/ACC/10/Rev.4/Add.1 
Page 192  
 
 keep them current.  In addition, all regulations a nd other normative acts or measures pertaining to or 
affecting trade in goods, services, or TRIPS would be  published promptly in a single official source, 
and that no such regulation or other normative act or  measure would become effective or be enforced 
prior to such publication.  He further confirmed that within two years of accession Ukraine would 
establish or designate an official journal or webs ite, published or updated on a regular basis and 
readily available to WTO Members, individuals and enterprises, dedicated to the publication of all 
regulations and other measures pertaining to or a ffecting trade in goods, services, and TRIPS prior to 
enactment, and that Ukraine would provide a reasonable period, i.e., no less than 30 days, for comment to the appropriate authorities before su ch measures are implemented, except for those 
regulations and other measures involving national em ergency or security, or for which the publication 
would impede law enforcement.  The publication of such regulations and other measures would, 
where appropriate or possible, include the effectiv e date of these measures and list the products and 
services affected by the particular measure, identified by appropriate tariff line and classification.  The Working Party took note of these commitments (paragraph 499).  
Cape Verde
 
The representative of Cape Verde confirmed that  Cape Verde would, upon accession, fully and 
promptly implement Article X of the GATT 1994 and other transparency provisions in the WTO Agreements requiring notification and publica tion.  He further confirmed that no law, 
regulation, judicial decision, administrative ru lings, or other measures of general application 
pertaining to or affecting trade in goods, services and TRIPS, would become effective prior to its 
publication.  The publication of such laws, regulati ons and other measures would include the effective 
date of these measures and list the products and/or  services affected by the particular measure.  
He stated further that Cape Verde intended to estab lish or designate an official journal or web-site, 
published or updated on a regular basis and readily  available to WTO Members, individuals and 
enterprises, dedicated to the publication of all regulations and other measures pertaining to or 
affecting trade in goods, services, and TRIPS prior to implementation, and that Cape Verde intended 
to provide a reasonable period, e.g. no less than 30 days, for comment to the appropriate authorities of 
Cape Verde before such measures are implemented,  except for those regulations and other measures 
of general application involving national emergenc y or security, or for which the publication would 
impede law enforcement or be ot herwise contrary to the public interest or prejudice the commercial 
interests of particular enterprises, public or private.   Cape Verde intended to implement this facility as 
soon as possible, and within the timeframe of its other WTO commitments.  The Working Party took 
note of these commitments (paragraph 262). 
- Notifications  
Ecuador
 
The representative of Ecuador said that no later than the earlier of the date of entry into force of the 
Protocol of Accession or the date specified below for the relevant provision, Ecuador shall submit 
notifications (other than notifications required to be  made on an ad hoc basis) pursuant to the following 
provisions of Multilateral Trade Agreements for which th e date specified in those provisions is earlier to 
the date of entry into force of the Protocol of Acce ssion:  Agreement on Implementation of Article VI of 
GATT 1994:  1 August 1995; Agreement on Safeguar ds, Articles 11.1, 11.2, 12.6 and 12.7:  
1 August 1995; Agreement on Subs idies and Countervailing Measures :  1 August 1995; Agreement on 
Technical Barriers to Trade:  1 Septembe r 1995; Agreement on Textiles and Clothing:  
1 September 1995.  No later than the earlier of 1 August 1995 or the date of entry into force of the 
Protocol of Accession, Ecuador shall submit all other notifications other than notifications required to be 
made on an ad hoc basis as required by the WTO Agreement.  The Working Party took note of these 
commitments (paragraph 79).  WT/ACC/10/Rev.4/Add.1 
 Page 193 
 
 
 Ecuador is committed to notify the Secretaria t annually of the implementation of the phased 
commitments with definitive dates for compliance referred to in paragraphs 9, 19, 34, 48, 59, 75, 77 and 78 of this Report and to identify any delays in implementation together with the reasons therefore 
(paragraph 80). 
Mongolia
 
The representative of Mongolia confir med that draft notifications pursuant to provisions of the following 
Multilateral Trade Agreements had been prepared a nd circulated for the review of the Working Party 
(see paragraph 3 above) and that Mongolia would submit the following notifications upon entry into 
force of its Protocol of Accessi on  Agreement on Agriculture; Agreem ent on Sanitary and Phytosanitary 
Measures; Agreement on Import Licensing Proc edures; Agreement on th e Implementation of 
Article VII of the GATT 1994; a nd the Agreement on Technical Barri ers to Trade.  He added that 
pursuant to the commitments made in the course of the accession negotiations referred to in 
paragraph 61 below, notifica tions pursuant to provisions of the following Multilateral Trade Agreements 
would be submitted by Mongolia upon entry into forc e of the Protocol of Accession; the Agreement on 
Subsidies and Countervailing Meas ures, the Agreement on TRIMS, the Agreement on Implementation 
of Article XVII of the GATT 1994, and the Agreement on TRIPS.  He also co nfirmed that all other 
notifications would be made by M ongolia in accordance with the time li mits arising from paragraph 4(b) 
of Mongolia's Protocol of Accessi on to the WTO.  The Working Pa rty took note of these commitments 
(paragraph 60). 
Also see the section after paragraph 2 and the secti on after paragraph 3 in the Protocol of Accession of 
Mongolia. 
Bulgaria  
The representative of Bulgaria also stated that his Government would notify the WTO Secretariat 
annually of the implementation of th e phased commitments w ith definitive dates for compliance referred 
to in paragraphs 29, 37, 45, 80 and 88 of this Re port and would identify any delays in implementation 
together with the reasons therefore.  The Worki ng Party took note of this commitment (paragraph 90). 
Panama  
The representative of Panama said that upon entry in to force of the Protocol of Accession, Panama 
would submit notifications of legi slation pursuant to the implementati on of the following provisions of 
Multilateral Trade Agreements for which the date specif ied in those provisions is earlier than the date of 
entry into force of the Protocol of Accessi on, and any other notific ations required for the 
following Agreements:   Agreement on Sanitary a nd Phytosanitary Measures ; Agreement on Import 
Licensing Procedures; Agreement on Technical Ba rriers to Trade; and the Understanding on the 
Interpretation of Article XVII of the GATT 1994.  The notifications for the Agreement on Implementation of Article VII of the GATT 19 94 would be submitted by 1 January 1997.  
Any regulations subsequently enacted by Panama whic h gave effect to the laws enacted to implement 
the above mentioned Agreements would also conform to the requi rements of those Agreements.  
Draft notifications for the Agreements on Agricultu re and Subsidies and Count ervailing Measures had 
been examined by the Working Party and those notific ations would be submitted to the WTO Secretariat 
at the time of Panama's accessi on.  The Working Party took note of  these commitments (paragraph 113). 
The representative of Panama also stated that his Government would not ify the WTO Secretariat 
annually of the implementation of th e phased commitments w ith definitive dates for compliance referred 
to in paragraphs 35, 53, 63 and 68 of this Report and would iden tify any delays in implementation 
together with the reasons therefore.  The Worki ng Party took note of this commitment (paragraph 114). WT/ACC/10/Rev.4/Add.1 
Page 194  
 
 Kyrgyz Republic
 
The representative of the Kyrgyz Republic said that up on entry into force of the Protocol of Accession, 
the Kyrgyz Republic would submit all initial notificat ions required by any Agr eement constituting part 
of the WTO Agreement.  Any regulations subseque ntly enacted by the Kyrgyz Republic which gave 
effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would 
also conform to the requirements of that Agr eement.  The Working Party took note of these 
commitments (paragraph 168). 
Latvia  
The representative of Latvia said that at the latest upon entry into force of the Protocol of Accession, 
Latvia would submit all initial notifications re quired by any Agreement constituting part of the 
WTO Agreement.  Any regulations subsequently enac ted by Latvia which gave  effect to the laws 
enacted to implement any Agreement constituting part  of the WTO Agreement would also conform to 
the requirements of that Agreement.  The Worki ng Party took note of this commitment (paragraph 124). 
Estonia  
The representative of Estonia said that, at the latest upon entry into force of the Protocol of Accession, 
Estonia would submit all initial notifications re quired by any Agreement constituting part of the 
WTO Agreement.  His Government would notify its Innovation Fund at the latest upon entry into force 
of Estonia's Protocol of Accession.   Any regulations subsequently enac ted by Estonia which gave effect 
to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also 
conform to the requirements of that Agreement.  The Working Party took note of this commitment 
(paragraph 136). 
Jordan  
The representative of Jordan said that, at the latest  within six months of the entry into force of the 
Protocol of Accession, Jordan would submit all initial notifications required by any Agreement 
constituting part of the WTO Agreement.  Some notif ications, as provided for in WT/ACC/JOR/31, will 
be made immediately after accessi on.  Any regulations subsequently enacted by Jordan which gave 
effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would 
also conform to the requirements of that Agr eement.  The Working Party took note of these 
commitments (paragraph 240). 
Georgia  
The representative of Georgia said that, at the latest  upon entry into force of the Protocol of Accession, 
Georgia would submit all initial notifications required by any Agreement constituting part of the 
WTO Agreement.  Any regulations subsequently enac ted by Georgia which gave effect to the laws 
enacted to implement any Agreement constituting part  of the WTO Agreement would also conform to 
the requirements of that Agreement.  The Worki ng Party took note of this commitment (paragraph 172). 
Albania  
The representative of Albania said th at, at the latest upon entry into fo rce of the Protocol of Accession, 
Albania would submit all initial notifications required by any Agreement constituting part of the 
WTO Agreement.  Any regulations subsequently enac ted by Albania which gave effect to the laws 
enacted to implement any Agreement constituting part  of the WTO Agreement would also conform to 
the requirements of that Agreement.  The Working Party took note of these commitments 
(paragraph 160).  WT/ACC/10/Rev.4/Add.1 
 Page 195 
 
 
 Oman  
The representative of Oman said that Oman woul d submit all initial notifications required by 
any Agreement constituting part of the WTO Agreement according to the schedule in Table 5 attached to this report.  Any regulations subsequently enacted  by Oman which gave effect to the laws enacted to 
implement any Agreement constitu ting part of the WTO Agreement would also conform to the 
requirements of that Agreement.  The Working Pa rty took note of this commitment (paragraph 151). 
Croatia
 
The representative of Croatia said that, at the latest upon entry into force of the Protocol of Accession, 
Croatia would submit all initial notifications required by any Agreement constituting part of the WTO Agreement.  Any regulations subsequently enac ted by Croatia which gave effect to the laws 
enacted to implement any Agreement constituting part  of the WTO Agreement would also conform to 
the requirements of that Agreement.  The Worki ng Party took note of this commitment (paragraph 216). 
Lithuania
 
The representative of Lithuania said that at the latest upon entry into force of the Protocol of 
Accession, Lithuania would submit all initial notif ications required by any Agreement constituting 
part of the WTO Agreement.  Any regulations subse quently enacted by Lithuania which gave effect to 
the laws enacted to implement any Agreement c onstituting part of the WTO Agreement would also 
conform to the requirements of that Agreement.  The Working Party took note of this commitment 
(paragraph 179). 
Moldova  
The representative of Moldova confirmed that a sch edule of notifications required by Agreements 
constituting part of the WTO Agreement had been submitted in document 
WT/ACC/SPEC/MOL/6/Rev.1 with information abou t deadlines for all notifications required upon 
accession and immediately after accession.  Any regul ations subsequently enacted by Moldova which 
gave effect to the laws enacted to implement an y Agreement constituting part of the WTO Agreement 
would also conform to the requirements of that Agreement.  The Working Party took note of this 
commitment (paragraph 236). 
China  
Members of the Working Party requested that Chin a submit the notifications required in the Draft 
Protocol and Report to the WTO body with a manda te covering the subject of the notification.  
The representative of China confirmed that China would submit its notifica tions to these bodies, 
consistent with Section 18.1 and Annex 1A of the Draft Protocol.  The Working Party took note of 
this commitment (paragraph 322). 
Chinese Taipei  
The representative of Chinese Taipei  said that the latest upon entry to  force of the Draft Protocol of 
Accession, Chinese Taipei would submit all notifications  (other than those required to be made on an ad 
hoc basis) required by any Agreement constituting part of the WTO Agreement.  Any regulations 
subsequently enacted by Chinese Taipei which ga ve effect to the laws enacted to implement 
any Agreement constituting part of the WTO Agreem ent would also conform to the requirements of 
that Agreement.  The Working Party took note of these commitment (paragraph 220). WT/ACC/10/Rev.4/Add.1 
Page 196  
 
 Armenia
 
The representative of Armenia said that at the lat est upon entry into force of the Protocol of 
Accession, Armenia would submit all initial notifica tions required by an Agreement constituting part 
of the WTO Agreement.  Any regula tions subsequently enacted by Arme nia which gave effect to laws 
enacted to implement any Agreement constituting part  of the WTO Agreement would also conform to 
the requirements of that Agreement. The Working Party took note of these commitments 
(paragraph 217).  
FYROM  
The representative of FYROM said that, at the latest upon entry into force of the Protocol of 
Accession, FYROM would submit all initial notificati ons required by any Agreement constituting part 
of the WTO Agreement.  Any regulations subsequen tly enacted by FYROM which gave effect to the 
laws enacted to implement any Agreement constit uting part of the WTO Agreement would also 
conform to the requirements of that Agreement.  The Working Party took note of this commitment 
(paragraph 247).  
Saudi Arabia  
The representative of Saudi Arabia said that, upon entry into force of the Protocol of Accession, 
Saudi Arabia would submit all initial notifications required by any Agreement constituting part of the 
WTO Agreements.  Any regulations subsequently enact ed by Saudi Arabia which gave effect to the 
laws enacted to implement any Agreement constitu ting part of the WTO Agreements would also 
conform to the requirements of that Agreement.  The Working Party took note of these commitments 
(paragraph 306). 
Viet Nam  
The representative of Viet Nam said that at the latest upon accession, Viet Nam would submit all 
initial notifications required by the WTO Agreemen t.  Any laws, regulations, or other measures 
subsequently enacted by Viet Nam, and which we re required to be notified pursuant to the 
WTO Agreement, would also be notified in a time and manner consistent w ith WTO requirements.  
The Working Party took note of th ese commitments (paragraph 519). 
Tonga  
The representative of Tonga said that at the latest upon entry into force of the Protocol of Accession, 
Tonga would submit all initial notifications requi red by any Agreement constituting part of the 
WTO Agreement.  As new legislation implementi ng the provisions of WTO Agreements was enacted, 
revised notifications would be provided.  Any regul ations subsequently enacted by Tonga which gave 
effect to the laws enacted to implement any Ag reement constituting part of the WTO Agreement 
would also conform to the requirements of that Ag reement.  The Working Party took note of these 
commitments (paragraph 181). 
Ukraine  
The representative of Ukraine said that, unless otherwi se provided for in this Report, within 6 months 
of entry into force of the Protocol of Accession,  Ukraine would submit all the initial notifications 
required by any Agreement constituting part of the WTO Agreement.  Any regulations subsequently 
enacted by Ukraine which gave effect to the la ws enacted to implement any Agreement constituting 
part of the WTO Agreement would also confor m to the requirements of that Agreement.  
The Working Party took note of these commitments (paragraph 500).   WT/ACC/10/Rev.4/Add.1 
 Page 197 
 
 
 Cape Verde  
The representative of Cape Verde said that, at the latest upon entry into force of the Protocol of 
Accession, Cape Verde would submit all initial notif ications required by any Agreement constituting 
part of the WTO Agreement.  Any regulations subse quently enacted by Cape Verde which gave effect 
to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also 
conform to the requirements of that Agreement.  The Working Party took note of these commitments 
(paragraph 263).  
- TRADE AGREEMENTS  
Ecuador  
The representative of Ecuador stated that his Government would use its best efforts to ensure that the 
WTO provisions for notification, co nsultation, and other requirements concerning preferential trading 
systems, free trade areas, and customs unions of whic h Ecuador is a member are met, e.g., Article XXIV 
of the GATT 1994, Article V of GA TS and paragraph 3 of the Enabling Clause.  The Working Party 
took note of this commit ment (paragraph 70). 
Mongolia  
The representative of Mongolia stated that when entering into trade Agreements, his government would 
comply with the provisions of the WTO including Ar ticle XXIV of the GATT 1994, paragraph 3 of the 
Enabling Clause and Article V of the GATS.  Mongolia also would notify the WTO of any 
trade Agreements that provided fo r preferential trade treatment.  The Working Party took note of these 
commitments (paragraph 48). 
Bulgaria  
The representative of Bulgaria stated that his Government would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade Agreements 
and would ensure that the provisions of these WTO Agreements for notificati on, consultation and other 
requirements concerning pref erential trading systems, free trade areas and customs unions of which 
Bulgaria is a member are met from the date of accession.  The Working Party took note of these 
commitments (paragraph 78). 
Panama  
The representative of Panama also stated that  Panama would observe the provisions of the 
WTO including Article XXIV of the GATT 1994, paragr aph 3 of the Enabling Clause, and Article V of 
the GATS in its trade Agreements, and would ensure that the provisions of these WTO Agreements concerning preferential trading systems, free trade areas, and customs unions of which Panama is a 
member are met from the date of its accession.  The Working Party took note of these commitments 
(paragraph 80). 
Kyrgyz Republic
 
The representative of the Kyrgyz Re public stated that his Government would observe the provisions of 
the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its participation in 
trade Agreements, and would ensure that the provi sions of these WTO Agreements for notification, 
consultation and other requirement s concerning free trade areas and customs unions of which the 
Kyrgyz Republic was a member were met from th e date of accession.  He confirmed that the 
Kyrgyz Republic would, upon accession, submit noti fications and copies of it s Free Trade Area and WT/ACC/10/Rev.4/Add.1 
Page 198  
 
 Customs Union Agreements to the Committee on Re gional Trade Agreements (CRTA).  He further 
confirmed that any legislation or regulations required to be altere d under its Trade Agreements would 
remain consistent with the provisions of the WTO and would, in any case, be notified to the CRTA 
during its examination of the same.  The Wo rking Party took note of these commitments 
(paragraph 172). 
Latvia
 
The representative of Latvia stated that his Government would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade Agreements, 
and would ensure that the provisions of these WTO Agreements for notificati on, consultation and other 
requirements concerning free trade areas and customs unions of which Latvia was a member were met 
from the date of accession.  The Working Part y took note of these comm itments (paragraph 130). 
Estonia  
The representative of Estonia stated that his Government would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade Agreements, 
and would ensure that the provisions of these WTO Agreements for notificati on, consultation and other 
requirements concerning pref erential trading systems, free trade areas and customs unions of which 
Estonia was a member were met from the date of accession.  The Working Party took note of these 
commitments (paragraph 140). 
Jordan  
The representative of Jordan stated that his Government would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade Agreements, 
and would ensure that the provisions of these WTO Agreements for notificati on, consultation and other 
requirements concerning free trade areas and customs unions of which Jordan was a member were met from the date of accession.  The Working Part y took note of these comm itments (paragraph 247). 
Georgia
 
The representative of Georgia stated that his Government would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Arti cle V of the GATS in its participation in 
trade Agreements, and would ensure that the provi sions of these WTO Agreements for notification, 
consultation and other requ irements concerning free trade areas  and customs unions of which Georgia 
was a member were met from the date of accession.  He confirmed that Georgi a would, upon accession, 
submit notifications and copies of its Free Tr ade Area and Customs Union Agreements to the 
Committee on Regional Trade Agreements (CRTA).  He further confirmed th at any legislation or 
regulations required to be altere d under its Trade Agreements woul d remain consis tent with the 
provisions of the WTO and would, in any case, be notified to the CRTA during its examination of the 
same.  The Working Party took note of  these commitments (paragraph 179). 
Albania  
The representative of Albania stated that her Government would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade Agreements 
from the date of accession, and would ensure th at the provisions of th ese WTO Agreements for 
notification, consultation and other requirements concerning preferenti al trading systems, free trade 
areas and customs unions of which Albania became a member would be met.  The Working Party took 
note of these commitme nts (paragraph 166).  WT/ACC/10/Rev.4/Add.1 
 Page 199 
 
 
 Oman  
The representative of Oman stated that his Government would observe the provisions of Article XXIV 
of the GATT 1994 and Article V of the GATS in it s trade Agreements, and would ensure that the 
provisions of these WTO Agreements for notificatio n, consultation and other requirements concerning 
free trade areas and customs unions of which Oman was a member were met from the date of accession.  
The Working Party took note of th ese commitments (paragraph 156). 
Croatia  
The representative of Croatia stated that his Government would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade Agreements, 
and would ensure that the provisions of these WT O Agreements for notification, consultation and 
other requirements concerning free trade areas and customs unions of which Croatia was a member 
were met from the date of accession.  Th e Working Party took note of these commitments 
(paragraph 224). 
Lithuania  
The representative of Lithuania stated that his Government would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Ar ticle V of the GATS in its trade Agreements, 
and would ensure that the provisions of the WTO Ag reements for notification,  consultation and other 
requirements concerning preferential trading systems, free trade areas and customs unions of which Lithuania is a member are met from the date of accession.  The Working Party took note of this commitment (paragraph 188). 
Moldova
 
The representative of Moldova confirmed that Mol dova would observe all WTO provisions, including 
those of Article XXIV of the GATT 1994 and Article  V of the GATS in the trade Agreements, and 
would ensure that the provisions of these WTO Ag reements for notification, consultation and other 
requirements concerning free trade areas and custom s unions of which Moldova was a member were 
met from the date of accession. He confirmed that Moldova would, within 6 months after accession, 
submit notifications and copies of its Free Trad e Area and Customs Union Agreements to the 
Committee on Regional Trade Agreements (CRTAs). He further confirmed that these Agreements 
would be consistent with the provisions of the WT O and would, in any case, be notified to the CRTA 
during its examination of the same.  The Working Party took note of this commitment (paragraph 223). 
Armenia
 
The representative of Armenia confirmed that Armenia would observe the provisions of the 
WTO Agreement including Article XXIV of the GATT 1994 and Article V of the GATS in its 
trade Agreements, and that it would ensure th at the provisions of these WTO Agreement for 
notification, consultation, and other requirements concerning preferential trading systems, free trade 
areas, and customs unions of which Armenia was a member were met from the date of accession. 
He confirmed that Armenia would, upon accession, s ubmit notifications and copies of its free-trade 
area and customs union Agreements to the Comm ittee on Regional Trade Agreements (CRTA).  
He further confirmed that any legislation or  regulations required to  be altered under its 
trade Agreements would remain consistent with the provisions of the WTO and would, in any case, be 
notified to the CRTA during its examination.  Th e Working Party took note of these commitments 
(paragraph 212). WT/ACC/10/Rev.4/Add.1 
Page 200  
 
 FYROM
 
The representative of FYROM confirmed that his Go vernment would observe the provisions of the 
WTO including Article XXIV of the GATT 1994 and Artic le V of the GATS in its participation in 
trade Agreements, and would ensure that the provi sions of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which 
FYROM is a member were met from the date of acce ssion.  He confirmed that FYROM would, upon 
accession, submit notifications and copies of its  Free Trade Area Agreements, including those 
established in the context of the Stability Pact Memorandum of Understandi ng, to the appropriate 
WTO Councils and the Committee on Regional Trade Agreements (CRTA).  The Working Party took 
note of these commitments (paragraph 254). 
Cambodia  
The representative of Cambodia confirmed that Cambodia would observe all WTO provisions, 
including those of Article XXIV of the GAT T 1994 and Article V of the GATS in the 
trade Agreements to which it belongs, and w ould ensure that the provisions of these 
WTO Agreements for notification, consultation an d other requirements concerning free trade areas 
and customs unions of which Cambodia was a member were met from the date of accession.  
He confirmed that Cambodia would, within 12 mont hs after accession, submit notifications and copies 
of the Free Trade Area and Customs Union Agreem ents to which it belongs to the Council for Trade 
in Goods for transmittal to the Committee on Regi onal Trade Agreements (CRTAs) for review.  
The Working Party took note of this commitment (paragraph 223). 
Nepal  
The representative of Nepal confirmed that Nepal would observe the relevant provisions of the 
WTO Agreement, including Article XXIV of the GATT 1994, the 1979 GATT Decision on Differential and More Favourable Treatment, Recipr ocity and Fuller Participation of Developing 
Countries (Enabling Clause) and Article V of the GA TS, in trade Agreements to which it belongs, and 
would ensure that the applicable  provisions of these WTO Agreements  for notification, consultation, 
and other requirements concerning free trade areas, customs unions or other preferential 
arrangements, as the case may be, of which Nepal is, or may become, a member were met from the date of accession.  The Working Party took note of these commitments (paragraph 151). 
Saudi Arabia
 
The representative of Saudi Arabia stated that his Government would observe the provisions of the 
WTO, including Article XXIV of the GATT 1994 and Article V of the GATS, in its 
trade Agreements, and would ensure that the provi sions of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which 
Saudi Arabia was a member were met from the date  of accession.  He confirmed that Saudi Arabia 
would, upon accession, submit notifications and copies of the GCC Customs Union and the Arab League Free Trade Area for review by the Committee on Regional Trade Agreements (CRTA).  
The Working Party took note of these commitments (paragraph 314). 
Viet Nam
 
Upon accession, Viet Nam would notify these Agreements in conformity with WTO rules.  
The Working Party took note of this commitment (paragraph 523). 
The representative of Viet Nam confirmed that Viet Nam would observe all WTO provisions, 
including those of Article XXIV of the GATT 1994 a nd Article V of the GATS, with respect to the  WT/ACC/10/Rev.4/Add.1 
 Page 201 
 
 
 trade Agreements to which it belongs, and would en sure that from the date of accession, it complied 
with the provisions of the WTO Agreement rela ting to notification, consultation and other 
requirements concerning free trade areas and customs unions of which Viet Nam was a member.  He confirmed that Viet Nam would submit notifications and copies of the free trade area and customs union Agreements to which it belongs to the Co mmittee on Trade in Goods for transmittal to the 
Committee on Regional Trade Agreements (CRTA) for review.  The Working Party took note of this 
commitment (paragraph 526). 
Tonga
 
The representative of Tonga stated that his Government would observe the provisions of the WTO, 
including Article XXIV of the GATT 1994 and Article  V of the GATS in its trade Agreements, and 
would ensure that the provisions of these WTO Ag reements for notification, consultation and other 
requirements concerning preferential trading systems, free trade areas and customs unions of which Tonga was a member were met from the date of accession.  The Working Party took note of these commitments (paragraph 187). 
Ukraine
 
The representative of Ukraine confirmed that Uk raine would observe all WTO provisions including 
Article XXIV of GATT 1994 and Article V of th e GATS in its participation in preferential 
trade Agreements, and would ensure that the provi sions of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which Ukraine 
was a member were met from the date of accession.   He confirmed that Ukraine would, upon 
accession, submit notifications and copies of its Free  Trade Areas and Custom Union Agreements to 
the Committee on Regional Trade Agreements (CRTA).  He further confirmed that any legislation or 
regulations required to be altere d under its Trade Agreements woul d remain consistent with the 
provision of the WTO and would, in any case, be notified to the CRTA during its examination of the same.  The Working Party took note of  these commitments (paragraph 511). 
Cape Verde
 
The representative of Cape Verde confirmed that Cape Verde would observe the provisions of the 
WTO Agreement, and the 1979 GATT Decision on "D ifferential and More Favourable Treatment, 
Reciprocity and Fuller Participation of Deve loping Countries" (Enabling Clause), including 
Article XXIV of the GATT 1994 and Article V of th e GATS in trade Agreements to which it belongs, 
and would ensure that the provisions of these WTO Agreements for notification, consultation, and 
other requirements concerning free trade areas and cu stoms unions of which Cape Verde was, or may 
become, a member were met from the date of ac cession.  The Working Party took note of these 
commitments (paragraph 268).  
- CONCLUSIONS  
This section of each report lists th e commitment paragraphs in the report which are incorporated by 
reference in the Protocol of the country concerned. WT/ACC/10/Rev.4/Add.1 
Page 202  
 
 ANNEX 4 
Commitments on Services 
 
The four modes of supply identified under the GATS classify transactions depending on the territorial 
presence of supplier and consumer at the time of the transaction: 
- Mode 1 refers to cross-border trade (the supply of a service from the territory of one member 
into the territory of any other Member); 
- Mode 2 to consumption of services abroad (the  supply of a service in the territory of one 
member to the service consumer of any other Member); 
- Mode 3 to commercial presence (the supply of a service by a service supplier of one Member, 
through commercial presence in the territory of any other member); and 
- Mode 4 to the presence of natura l persons (the supply of a servi ce by a service supplier of one 
Member, through presence of natural persons of  a Member in the territory of any other 
Member). 
Market access limitations based on these classifications are:   - limitations on the number of service suppliers;  
- limitations on the total value of service transactions and assets;  
- limitations on the total number of service opera tions as the total quantity of service output;  
- limitations on the total number of natural pers ons employed; restrictions on specific types of 
legal entity as joint venture; and  
- ceilings on foreign equity participation. 
All acceding governments have entered market ac cess and national treatment limitations in their 
Schedules, which apply across all included sectors.  These horizontal limitations generally touch on 
the same issues – restriction on real estate acqui sition and ownership, subsidies, limitations on 
presence of natural persons – as the limitations entered by original WTO Members in the Uruguay 
Round.    WT/ACC/10/Rev.4/Add.1 
 Page 203 
 
 
 (a) Horizontal commitments  
Ecuador   Mode 4 unbound limitations except commitments with respect  to measures affecting the 
entry and temporary stay of the following categories:   managers, administrators, legal representatives 
and specialists.  Limitation on total number of foreign employees. 
Mongolia   Mode 4 unbound limitations except commitmen ts with respect to measures affecting the 
entry and temporary stay of the following categories:   Business visitors, Intra-Corporate Transferees 
and Professionals under a service contract. 
Bulgaria   Limitations on payments and transfers.  Excl usion of services relating to the use of nuclear 
energy for peaceful purposes.  Subsidies in all sectors.  Limitations on real estate ownership.  Privatisation related provisions.  Mode 3 lim itations on legal form (unbound for representative 
offices) and national treatment limitations on fo reign investment.  Mode 4 commitments on 
intra-corporate transferees (managers, highly skille d professionals) (maximum three years); managers 
responsible for setting up commercial presence (maximum  three month in a year); and representatives 
negotiating the sale of services (maximum three month in a year). 
Panama
  Partial restriction on land acquisition by fo reigners.  Geographical limitation on applicability 
of commitments.  Mode 4 commitments with respect to managers, administrators and specialists with 
detailed limitations.  Limitation on total number of foreign employees. 
Kyrgyz Republic   Mode 4 unbound limitations except commitments on services salespersons, 
intra-corporate transferees (manag ers, executives and specialists), pe rsons responsible for the setting 
up of a commercial presence and employees of non-established professional enterprises engaging in substantial business in the Kyrgyz Republic  (maximum five years for all categories). 
Latvia
  Mode 3 unbound limitations on purchase of land - only lease up to 99 years permitted.  
Unbound limitations on Mode 4 except commitments  on - temporary presence of intracorporate 
transferees occupying senior manage rial or executive positions (maximum five years), specialists, and 
persons of an enterprise engaged in substantive business (limited to management consulting) and  
business visitors (the duration of temporar y stay is limited with a 90 day visa). 
Estonia   Mode 1 and 2 limitations on eligibility fo r national subsidies to those registered under 
Estonian Law and to Estonian citizens.  Mode 4 unbound limitations except commitments concerning 
temporary entry of essential business persons like executives and senior managers and specialists 
(limited to a three-year period that may be exte nded for up to two additional years for a total 
maximum of five years); services salespersons, pe rsons responsible for setting up of a commercial 
presence of an enterprise in Estonia, and employees of an enterprise engaged in substantive business 
(limited to Architectural, Engineering and other Technical Services and Management Consulting and 
Services related to Management Consulting,  and given a limited duration of stay). 
Jordan   Mode 3 limitations on investment in public u tilities.  Mode 1, 2, 3 and 4 unbound limitations 
on subsidies.  Mode 3 limitations on Foreign Invest ment (may not be less than a specified amount), 
Real Estate ownership and State Owned Land. M ode 4 unbound limitations except for commitments 
on Business visitors (entry and stay for 90 days) Intra-Corporate Transferees, Executives, Managers 
and Specialists, Professionals.  Mode 4 residency re quirement with respect to managing directors. 
Georgia   Mode 1 and 2 unbound limitations on subsidies. Mode 3 limitations on privatization related 
provisions also with respect to real estate purchase. Mode 4 unbound limitations except for commitments concerning temporary entry of:  sales persons; employees setting up commercial 
presence; (maximum one year period) Service Supp liers (maximum three months); Intra-Corporate WT/ACC/10/Rev.4/Add.1 
Page 204  
 
 Transferees including managers, executives and specia lists positions (entry is limited to a three-year 
period).  
Albania
  Mode 3 limitations when buying state-owne d non-agricultural land. No restrictions apply 
with regard to the acquisition of private land as well as leasing of land. Mode 4 unbound limitations 
except for temporary stay of:  Intra-Corporate Transf erees, Service sellers (entry is limited to six 
months but it is renewable), and Persons responsible for the setting up a commercial presence (entry is 
limited to three months but it is renewable) .  Limitations on capital transactions and capital 
movements. 
Oman   Commitment that the conditions of ownershi p, management, operation, juridical form and 
scope of activities as set out in a licence or other form of approval establishing or authorizing the 
operation or supply of services by an existing fo reign service supplier, will not be made more 
restrictive than they exist as of the date of Oman's accession to the WTO. Mode 3 limitations on 
market access and national treatment.  
Croatia   Mode 1, 2, 3 and 4 limitations on eligibility  for national subsidies to those who are legal 
persons established within the territory of the Re public of Croatia.  Mode 3 limitations on Foreign 
Investment and Real Estate ownership.  Mode 4 unbound limitations except for temporary stay of 
Intra-Corporate Transferees, Specialists and Other essential persons, and Business Visitors (entry is 
limited to 90 days or with a 90 day visa, when required). 
Lithuania   Mode 3 and 4 limitations on national treatm ent for investment in organizing lotteries and 
eligibility for national subsidies limited to those w ho are legal persons established within the territory 
of the Lithuania.  Mode 4 unbound limitations on ma rket access expect for temporary presence of 
intra-corporate transferees (three years extendable fo r senior managers and executives, three years for 
specialists) and business visitors (three months per year). 
Moldova   Mode 3 limitations on land lease not exceedi ng 99 years and foreign suppliers purchasing 
land agricultural and forestry land.  Mode 4 unbound  limitations except for temporary entry and stay 
of services salespersons (entry is limited to 90 da ys with prolongation once a year after two months 
from the date of expiration) and intra-corporate tr ansferees and executives (entry is limited to three 
years that may be extended for two additional year s, but a total term not to exceed five years). 
China   Mode 3 limitations on foreign invested enterprises and use of land by enterprises and 
individuals.  Mode 3 unbound for existing subsidies to domestic services suppliers in the sectors of 
audiovisual, aviation and medical services.  Mode 4 unbound limitations except for entry and 
temporary stay of certain natural persons (entry pe rmitted for initial stay of three years and 90 days 
for salespersons).   
Chinese Taipei   Mode 3 limitations on acquiring rights and interest in land in agriculture, forestry, 
fishing, pasture, hunting, salt production, mines and sources of water.  Mode 4 unbound limitations except for entry and temporary stay of business visito rs (entry limited to 90 days), intracorporate 
transferees (three-year period renewable in one-year  periods), natural persons  (no more than three 
years) and employees of enterprises outside Chin ese Taipei with no commercial presence in Chinese 
Taipei (entry limited to 90 days). 
Armenia
  Mode 3 limitations on ownership of land by foreign natural persons.  Mode 1, 2, 3, 4 
unbound with respect to subsidies - only grante d to legal entities constituted under Armenian 
legislation.  Mode 4 unbound except for tempor ary presence of intracorporate transferees and 
individual service suppliers, (entry limited to th ree years then renewable), persons setting up a 
commercial presence, temporary presence of employees of an enterprise with no commercial presence 
and service sellers (entry limited to three months).  WT/ACC/10/Rev.4/Add.1 
 Page 205 
 
 
 FYROM   Mode 3 limitations on registration of fore ign service suppliers.  Mode 4 unbound except for 
temporary entry and stay of intracorporate transferees (three years, renewable for two years) and business visitors (90 days renewable).  Mode 1 and 2 unbound and Mode 3 full commitments 
provided registration requirements fulfilled for real es tate  and land rights.  Subsidies reserved for 
national services and service suppliers. 
Cambodia
  Mode 4 national treatment  for subsidies.  Modes 1, 2, 3 national treatment no limitations 
with respect to taxes.  Market access commit ment on acquired rights.  Mode 3 limitations on 
investment incentives.  Mode 4 limitations unbound except for certain categories of business visitor. 
Nepal   Some Mode 1 national treatment and Mode 2 market access foreign currency restrictions.  
Mode 3 commitment that market access limitations will not be made more restrictive than at date of 
accession and approval conditions stipulated for fo reign investments.  Mode 4 limitations unbound 
except for temporary entry and stay of certain cate gories of service sales persons, persons responsible 
for setting up a commercial presence and intra-corporate transferees. 
Saudi Arabia   Modes 1 and 2 unbound.  Some Mode  3 market access and national treatment 
limitations – namely, commercial presence for all se rvices subject to approval and incorporation as 
joint-stock companies or limited liability compan ies; business services subject to formation of a 
company and registration.  Approved foreign estab lishments may own real estate and non-Saudis may 
acquire the right to own real estate by succession.  Non-Saudi business entities and natural persons are 
subject to income whereas Saudis are subject to Zakat.   Subsidies will be generally available to all but 
some subsidies on certain services will be availabl e only to Saudis.  Mode 4 unbound except for entry 
and temporary stay of certain categories of business visitors, intra-corporate transferees, contractual 
service suppliers, independent professiona ls and installers/maintainers.  
Viet Nam   Mode 3 no limitations on market access, except as specified on commercial presence, 
branches of foreign enterprises and service suppliers .  Mode 3 subsidies limitations on national 
treatment.  Mode 4 unbound, except for measures re lating to entry and temporary stay of natural 
persons of certain categories of intra-corporate transferees, other personnel, service sales persons, 
persons responsible for setting up a commercia l presence and contractual service suppliers.  
Tonga   Mode 4 unbound, full commitments in Modes 1, 2 and 3 with respect to taxes.  Mode 4 market 
access unbound, except for commitments with respect to  measures affecting the entry and temporary 
stay of the following categories:  services salespers on and intra-corporate transferees.  Modes 1, 2 and 
3 national treatment unbound with regard to subsidi es.  Mode 3 national treatment limitations further 
specify that government approval is required for fo reign investment and foreigners may only lease 
land. 
Ukraine   Modes 3 and 4 national treatment limitati ons on the acquisition of property rights and 
property of agricultural lands.  Modes 1, 2, 3 and 4 national treatment limitations unbound with 
respect to subsidies.  Access to subsidies and othe r forms of State support has to be limited only to 
citizens of Ukraine and/or juridical persons of  the Ukraine. Mode 4 commitment for entry and 
temporary stay of a foreign service supplier in Ukra ine requires a permit for temporary stay or a work 
permit.  Mode 4 unbound, except commitments with  respect to measures affecting the entry and 
temporary stay of the following categories:  Intra-corporate transferees (executives, managers and specialists) and other essential persons.  
Cape Verde
  National treatment limitation on foreigners' right of ownership (lease only).  Mode 3 
national treatment commitment to train and upgrade technical and management skills of local 
employees.  Subsidies limited to juridical persons established within the territory.  Mode 4 market 
access unbound, except for measures relating to entry a nd temporary stay of natural persons of certain WT/ACC/10/Rev.4/Add.1 
Page 206  
 
 categories of business visitors, intra-corporate tran sferees, managers, executives, specialists and 
contractual service suppliers. 
(b) Sector specific commitments
*, 23 
All new Members have entered commitments in a large number of sectors, unlike some original 
Members in the Uruguay Round.  The broad picture is therefore one of wide sectoral coverage, 
although there are some relevant exclusions and some far-reaching MFN exemptions.  In those sectors 
where commitments have been undertaken the tendenc y is to have minor or no limitations, but often 
one or more modes of supply are excluded.   
All Members have undertaken commitments in: 
− professional services (mostly accounting, legal, taxation, architecture and engineering);  
− business services (a very wide range of sectors):  
− communication services (but the coverage of basic telecom is uneven);  
− financial services (in some cases with important modes 1 and 2 exclusions);  
− construction services; and 
− distribution services. 
Construction, distribution and financial services are the sectors where the coverage is most complete. 
1. Business Services 
Professional services  (Legal, Accounting, Taxation, Architectural, Engineering, 
Integrated Engineering, Urban Planning and Landscape Architectural Services, Private 
Medical and Dental Services, Veterinary Services, Other Human Health Services) 
Ecuador   Legal services  (advisory services in foreign and international law), architectural and 
engineering services:  full commitments in Modes 1, 2 and 3.  Accounting and taxation :  full 
commitments in Modes 2 and 3.  
Mongolia   Accounting and other professional services :  full commitments in Modes 1, 2 and 3.  
Bulgaria   Legal services  (advisory services in foreign and international law), accounting and 
bookkeeping services (no auditing):  full commitments.  Architectural and engineering services :  
some limitations on mode 3 for projects of nati onal or regional significance (partnership with 
nationals requirement) and general accreditati on/qualification requirements; Mode 4:  
accreditation/qualification requirements.  Medical and dental services :  access granted only to natural 
persons for private practice; qualification and residency requirements; Mode 2 public medical 
insurance does not cover treatment abroad and by  foreigners in Bulgaria; Bulgarian language 
requirement; Mode 4 unbound.  Veterinary services :  access granted only to natural persons for 
private practice; economic needs test; Mode 1 unbound*. 
Panama   Legal services :  full commitment on international and home law (no court appearances no 
drafting of documents).  Accounting services :  very limited mode 3 commitments - only Agreements 
between local and foreign firms and use of fo reign firms letterhead by domestic firms.  Taxation 
services :  only business tax planning services; no mode 1; no NT in all modes .  Architects and 
Engineers :  commitment only in Mode 3 (also Mode 1 fo r engineers); national licensing requirements; 
additional limitations on mode 4. 
                                                      
* "*" Throughout section indicates "Unbound due to lack of technical feasibility" 
23 A Services Sectoral Classification List is contained in Annex 8 of document S/L/92.  WT/ACC/10/Rev.4/Add.1 
 Page 207 
 
 
 Kyrgyz Republic   Legal services :  full Modes 1, 2 and 3 commitments in foreign and international 
law; practice as or through a qualified Kyrgyz lawyer ; advocate services reserved to Kyrgyz citizens.  
Accounting, auditing, bookkeeping and taxation services :  full commitments in Modes 1, 2 and 3.  
Architectural, engineering and urban planning and landscape services :  full commitments.  Medical, 
dental, veterinary, midwives, nurses, physi otherapists, and para-medical services :  full commitments 
in Modes 1 and 2.  Services in the sphere of intellectual property :  commitments in Modes 1 and 2 and 
citizenship requirement for patent agents. 
Latvia   Legal services :  full commitments in Modes 1, 2 and 3 except some limitations on market 
access in mode 3.  Accounting, auditing and bookkeeping services :  commitments in Modes 1, 2, 3 
and 4 but the director of a firm s hould be nationally qualified auditor.  Taxation services :  full 
commitments in Modes 1, 2 and 3.  Architectural and Landscape :  Commitments in Modes 1, 2 and 3 
with limitations on market access in Mode 3 .  Engineering, integrated engineering and urban 
planning services :  full commitments in Modes 1, 2 and 3.  Private medical and dental services :  
commitments in Modes 1, 2 and 3 with limitations  on market access in Mode 2 (public insurance 
schemes do not cover cost of Medicare supplied ab road) and nationality requirement in Modes 3 
and 4.  Veterinary services :  full commitments except Mode 1 unbound*.  Services by midwives and 
nurses in private establishments :  Mode 1 unbound*; commitments in Modes 2 and 3 with limitations 
on market access in Mode 2.  
Estonia   Legal services :  mode 1 unbound*; full commitment in mode 2; very limited mode 3 
commitments - only to proprietorships or to law firms with limited liability with permission; mode 4 unbound
*.  International law and law of jurisdiction where service supplier qualifies as a lawyer under 
a relevant authority of this jurisdic tion:  full commitment mode 4 unbound.  Accounting, auditing and 
bookkeeping services, taxation services :  full commitment, mode 4 unbound. Architectural, 
engineering and other technical services :  full commitment except in mode 3 at least one responsible 
person must be resident of Estonia; mode 4 unbound.  Medical and dental services :  modes 1 and 4 
unbound; mode 2 full commitment; mode 3 unbound, except auxiliary training certificate required 
from those trained outside Estonia.  Computer and related services, research and development 
services, rental/leasing services without operator :  full commitment; mode 4 unbound. Other 
including pre-recorded video cassettes for use in home entertainment equipment :  full commitment 
but Mode 4 limitation on market access. 
Jordan   Legal services :  full commitments in Modes 1, 2 and 3 on advisory services in foreign law.  
Auditing services :  auditing services must be through reside nt licensed auditor; full limitations in 
Mode 3 and unbound in Mode 4, but aud itors must be Jordanian nationals.  Accounting and taxation 
services :  full commitments in Modes 1, 2 and 3.  Architectural, engineering and urban planning and 
landscape architectural services :  full commitments in Modes 1 and 2 but plans must be undersigned 
by local engineering firm; Mode 3 limitations fo reign equity, training and nationality limitations.  
Mode 4 unbound with limitation on nationality.  Medical services :  full commitments in Modes 1, 2 
and 3, but Mode 3 access is limite d to physicians or Jordanian na tionality.  Mode 4 unbound with 
nationality limitation.  
Georgia   Legal services, accounting,, taxation, architect ural, engineering, integrated engineering, 
urban planning and landscape architectural services :  full commitments in Modes 1, 2 and 3.  
Medical, dental and veterinary services :  unbound* limitations in Mode 1; full commitments in Modes 
2 and 3.  
Albania   Legal services :  full commitments in Modes 1, 2 and 3 for consultancy on law of jurisdiction 
by a lawyer qualified in international law.  Other legal services:   full commitments in Mode 2 and 
residency/nationality market access lim itations in Modes 1, 3 and 4.  Accounting, taxation, 
architectural, engineering, integrated engineeri ng, urban planning and la ndscape architectural 
services, veterinary services :  full commitments in Modes 1, 2 and 3.  Medical and dental services:  WT/ACC/10/Rev.4/Add.1 
Page 208  
 
 full commitments in Modes 1 and 2, Mode 3 full commitments except that licensing is done only in 
cooperation with an Albanian professional whether this  professional is a partner or an employee in the 
foreign company.  Services provided by midwives, nurses, physiotherapists and paramedical 
personnel :  full commitments in Modes 2 and 3 except that licensing is done only in cooperation with 
an Albanian professional.  Unbound
* limitations in Mode 1. 
Oman   Legal services, accounting, taxation, architectural , engineering, integrated engineering, urban 
planning and landscape architectural services, medical and dental services, veterinary services :  full 
commitments in Modes 1, 2 and 3. 
Croatia   Legal services :  full commitments in Modes 1, 2 and 3 (except some limitations on practising 
Croatian law and with respect to memberships in Croatian associations).  Accounting :  full 
commitments in Modes 1, 2 and 3 with some lim itations on market access in Modes 1 and 3.  
Taxation, architectural, engineering,  landscape architectural services :  full commitments in Modes 1, 
2 and 3.  Urban planning :  commitments in Modes 2 and 3.  Medical and dental Services :  unbound 
limitations in Mode 1* (except for telemedicine) and co mmitments in Modes 2 and 3.  Veterinary 
services :  full commitments in Modes 1, 2 and 3. 
Lithuania   Legal, auditing, accounting, taxation, architectural, engineering and integrated 
engineering, urban planning and  landscape arch itectural, medical and dental, and veterinary 
services :  full commitments in Modes 1,  2 and 3, except some limitations in Modes 1 and 3 in auditing 
and Mode 3 in medical and dental services.  P ublic medical insurance will not reimburse medical 
costs incurred abroad;  services provided by midwives, nurse s, physiotherapists and para-medical 
personnel:  Mode 1 unbound, Mode 2 no limitations, ex cept public medical insurance will not 
reimburse medical costs incurred abroad, Mode 3 ma rket access limited to so le proprietorship only. 
Moldova   Legal services :  full commitments in Modes 1, 2 and 3 for consultancy on home and third 
country and international law; Mode 1 and 3 limitations for c onsultancy on home country and 
international law.  Accounting, taxation, architectural, engi neering, integrated engineering and urban 
planning and landscape architectural services :  full commitments in Modes 1, 2 and 3. 
China   Legal services (excluding Chinese law practice):  full commitments in Modes 1 and 2.  
Mode 3 geographic and quantitative limitations for one year after accession, and residency limited to 
six months per year.  Business scope defined.  Accounting, auditing and bookkeeping services :  
full commitments in Modes 1 and 2.  Mode 3 limita tions on partnerships or incorporated accounting 
firms. Taxation services :  Full commitments in Modes 1 and 2.  Mode 3 limitations on joint ventures 
with foreign majority ownership for six years after accession.  Architectural, engineering, integrated 
engineering and urban planning services :  Full commitments in Mod es 1 and 2 except for scheme 
design.  Mode 3 limitations on joint ventures with foreign majority ownership for five years after 
accessions, and home country registration requirements.  Medical and dental services :  
Full commitments in Modes 1 and 2.  Mode 3 li mitations on joint ventures (length of service and 
majority of medical personnel of Chinese nationality). 
Chinese Taipei   Legal services :  full commitments in Modes 1 and 2.  Mode 3 access restricted and 
dependent on approval of AFLA.  Accounting, auditing and bookkeeping services :  full commitments 
in Modes 1, 2 and 3 with Mode 1 and 2 restric tions for services relating to accountant attestation 
practice and Mode 3 restricting acc ess to natural persons having estab lished an office other than in a 
form of a company.  Taxation services :  full commitments in Modes 1, 2 and 3 with Mode 1, 2 and 3 
restrictions for Chinese Taipei's income tax certification services.  Architectural, engineering, 
integrated engineering, urban planning  and landscape architectural services :  full commitments in 
Modes 1, 2 and 3 with restrictions on services related to architectural certification practice and professional engineer certification practice.  Veterinary services :  full restrictions in Modes 1, 2 and 3 
with Mode 1 restrictions on services related to pr escription, diagnosis and examination and Mode 3  WT/ACC/10/Rev.4/Add.1 
 Page 209 
 
 
 restrictions on access to natural persons having est ablished an office other than in a form of a 
company and qualification requirements. 
Armenia   Legal services:  full commitments in Modes 1, 2 and 3, except limitations in Modes 1 and 3 
for drafting of legislative documents and notarising services.  Accounting services:  full commitments 
in Modes 1, 2 and 3.  Auditing services:  full commitments in Modes 1, 2 and 3.  Book-keeping, 
taxation, architectural, engineering, integrat ed engineering, urban pl anning and landscape 
architectural, medical and dental, and veterinary services :  full commitments in Modes 1, 2 and 3. 
FYROM   Legal and accounting, taxation, architectural , engineering, integrated engineering services :  
full commitments in Modes 1, 2 and 3.  Auditing services:  restrictions in Modes 1, 2 and 3 .  Urban 
planning, landscape architectural and veterinary services :  full commitments in Modes 1 and 2, 
Mode 3 unbound.  Medical and dental services and services provided by midwives, nurses, 
physiotherapists and para-medical personnel :  unbound (negotiations after January 2004). 
Cambodia   Legal, accounting, auditing, book- keeping, taxation, architectural, engineering, integrated 
engineering, urban planning, landscape arch itectural and specialized medical services:   full 
commitments in Modes 1, 2, 3 except Mode 3 le gal services require commercial association, Mode 1 
accounting, auditing book-keeping require commercia l presence and Mode 1 unbound in specialized 
medical services. 
Nepal   Legal, accounting , architectural, engineering,  integrated engineeri ng, urban planning and 
landscape architectural and veterinary services:  full commitments in Modes 1 and 2.  Mode 3 
limitations on maximum foreign equity capital.  Additional commitment to adopt WTO accounting 
disciplines within five years.  
Saudi Arabia   Legal services:  full commitments in Modes 1 and 2.  Mode 3 limitations on maximum 
foreign equity capital and a restriction on the app earance of non-Saudi lawyers in court for pleading 
cases.  Accounting, auditing, book-keeping, taxation, architectural, engineering, integrated 
engineering, urban planning, landscape architect ural, medical and dental and veterinary services:   
full commitments in Modes 1 and 2.  Mode 3 limitations on maximum foreign equity capital. 
Viet Nam   Legal Services (excluding participation in legal pr oceedings in the courts and legal 
documentation and certification services):  full commitm ents in Modes 1 and 2.  Mode 3 restriction on 
establishment of commercial presence in Viet Nam by foreign lawyers organizations.  Accounting, 
auditing and bookkeeping services :  full commitments in Modes 1, 2 and 3.  Taxation services :  full 
commitments in Modes 1 and 2.  Full commitments in  Mode 3, except time-restricted limitations as 
specified on market access for one year.  Architectural services :  full commitments in Modes 1 and 2.  
Mode 3 limitation on foreign-invested enterprises (for two years).  Engineering and integrated 
engineering services :  full commitments in Modes 1 and 2.  Mode 3 market access and national 
treatment limitations on the right of foreign-invest ed enterprises to provide services for a period of 2 
years and the supply of services subject to government authorization.  Urban planning and urban 
landscape architectural services :  full commitments in Modes 1 and 2.  Mode 3 market access and 
national treatment limitations on establishment of fo reign-invested enterprises for two years and with 
respect to certification requirements.  Veterinary services :  full commitments in Modes 1 and 2.  
Mode 3 authorization requirement s for access of natural persons. 
Tonga   Legal services, accounting and bookkeeping servi ces, architectural services, engineering 
services, integrated engineering services, urban pl anning and landscape architectural services, 
medical and dental services and veterinary services :  full commitments in Modes 1, 2 and 3.  
Ukraine   All Legal Services, accounting and bookkeeping services, taxation servi ces, architectural 
services, engineering services, integrated engineering services, urban planning and landscape WT/ACC/10/Rev.4/Add.1 
Page 210  
 
 architecture services and vet erinary services:  full commitments in Modes 1, 2 and 3.  Notary 
services :  Modes 1 and 3 commitments permitting only Uk raine citizens to supply notary services.  
Auditing services:  full commitments in Modes 2 and 3.  Mode 1 limitations requiri ng an official audit 
report, confirmed by an auditor or auditing firm of Ukraine.  Medical and dental services:   full 
commitments in Modes 1 and 2.  Mode 3 lim itation on professional qualification requirements.  
Private services provided by Midwives, Nurse s, Physiotherapists and Paramedical Personnel:   Mode 
1 unbound. Full commitments in Mode 2.  Mo de 3 limitations on professional qualification 
requirements.  
Cape Verde
  Legal services :  full commitments in Modes 1, 2 and 3.  Accounting, auditing and 
bookkeeping services :  full commitments in Mode 2.  Modes 1 and 3 limitations on registration and 
maximum level of foreign equity capital, respectively.  Taxation services :  full commitments in 
Modes 1, 2 and 3.  Architectural services :  full commitments in Modes 1 and 2.  Mode 3 limitation on 
maximum level of foreign equity capital.  Engineering and integrated engineering services for other 
turnkey projects :  full commitments in Modes 1, 2 and 3.  Urban planning and landscape 
architectural services :  full commitments in Modes 2 and 3.  Mode 1 limitation on registration.  
Veterinary services :  Mode 1 unbound.  Full commitments in Mode 2.  Mode 3 limitation on 
qualification and registration.  
Other business services  (Computer and Related, Research and Development, Real 
Estate, Rental/Leasing Without Operators, Other) 
Ecuador   Computer and related services :  full commitments in Modes 2 and 3.  Airline computer 
reservation system :  full commitments in Modes 1, 2 and 3.  Rental or leasing of cars and ships 
without operators, services incidental to mining,  related scientific and technical consulting services :  
full commitments in Modes 2 and 3.  Other business services:  Manage ment consulting and related 
services :  full commitments in Modes 1,2 and 3, services incidental to mining :  Mode 1 unbound, full 
commitments in Modes 2 and 3, related scientific services:  Mode 1 unbound, full commitments in 
Modes 2 and 3. 
Mongolia   Management consulting, engineering services, technical testing and analysis services, 
services incidental to mining and related scientific and technical consulting services :  full 
commitments in Modes 1, 2 and 3. 
Bulgaria   Computer and related services :  full commitments.  Research and development services :  
full commitment. Advertising services, market  research and opinion polling services, management 
consulting services, technical testing and analysis ser vices, services incidental to agriculture, hunting, 
forestry, fishing, mining, manufacturing, mainten ance and repair of equipment (excluding transport 
equipment), building cleaning services, photographic services and packaging services :  full 
commitments in Modes 1, 2 and 3, except Mode  1 unbound for Technical testing and maintenance 
and repair of equipment and Mode 1 unbound* for services incidental to mining and building cleaning 
services.   
Panama   Computer and related services :  full commitments.  Rental of cars without drivers :  only 
modes 1 and 2.  Advertising :  no national treatment for modes 1 and 2.  Association w ith national firm 
required for mode 3.  Management consulting and related services :  full commitments.  Services 
incidental to agriculture, hunting and forest :  partial commitments.  Services incidental to fishing :  
modes 1 and 2.  Services incidental to mining  and related to manufacturing :  full commitments.  
Liberal commitments also in some other business services. 
Kyrgyz Republic   Computer and related services, research and development services, rental/leasing 
without and with operators services, advertising se rvices, management consulting services, technical 
testing and analysis services, services incidental to agriculture, hunting, forestry, mining, and  WT/ACC/10/Rev.4/Add.1 
 Page 211 
 
 
 manufacturing, scientific and technical consulti ng services, maintenance and repair of equipment 
(excluding transport equipment), printing and p ublishing services, convention services, and market 
research and opinion monitoring service:  full commitments.  Real estate services :  no mode 3, full 
commitment on modes 1 and 2.  Services incidental to fishing :  full commitment on modes 1 and 2.  
Services incidental to energy distribution :  no modes 1 and 2, mode 3 commitment excluding 
electricity distribution. 
Latvia   Computer and related services  (except airline computer reservation systems) :  full 
commitments in all sub-sectors.  Research and development services :  full commitments on (a) and 
(b).  Rental/leasing without operators relating to sh ips, relating to other machinery and equipment and 
other:  full commitments.  Other business services :  advertising, market research and public opinion 
polling, management consulting services, services related  to management consulting, technical testing 
and analysis, services incidental to agriculture, hun ting, forestry, mining, manufacturing (some 
exclusions), energy distribution, related scientific  and technical consulting services, maintenance and 
repair of equipment (some exclusions), buildin g-cleaning, photographic, packaging, printing, 
publishing, convention and some other services:   full commitments in Mod es 1, 2 and 3 except Mode 
1 unbound* for packaging, and building-cleaning services.   
Estonia   Advertising services, market research and opinion  polling, management consulting services, 
services related to management consulting, technical testing and analysis services, consulting 
services relating to manufacturing, maintenance an d repair of equipment, photographic services, 
printing, publishi ng, convention services :  full commitments, mode 4 unbound. 
Jordan   Computer and related services :  full commitments in Modes 1, 2 and 3 .  Research and 
development services :  commitments in Modes 1,2 and 3 with some restrictions in Mode 3.  Real 
estate services   full commitments only in Mode 2.  Rental and other business services :  commitments 
in Modes 1 and 2; limitations in Mode 3 on market access.  Advertising services :  full commitment in 
Mode 1 and 2; mode 3 restrictions  to nationals and partnerships w ith majority national ownership.  
Market research, management consulti ng services and other business services : full commitments in 
Modes 1, 2 and 3.  Public opinion polling, technical c onsulting and maintenance of equipment :  Mode 
1 unbound limitations; commitments in Modes 2 and 3.  Photographic services :  unbound* limitations 
in Mode 1; commitments in Mode 2 and limitations in Mode 3 on market access.  Printing and 
publishing services :  full commitments in Modes 1, 2 and 3 except certain limitation in Mode 3 on 
market access.  
Georgia   Computer and related services :  full commitments in Modes 1, 2 and 3, except for unbound 
limitations in Mode 1 on maintenance a nd repair services of office equipment.  Research and 
development services :  full commitments in Modes 1, 2 and 3.  Real estate services :  full 
commitments in Modes 1, 2 and 3.  Rental/leasing services  without operators: full commitments in 
Modes 1, 2 and 3.  Other business services :  advertising, market research, management consulting 
services, services related to management consulting,  technical testing and analysis services, services 
incidental to agriculture, huntin g, forestry, fishing, mining, manufacturing, energy distribution, 
placement and supply services of personnel, sci entific and technical consulting, packaging, 
photographic, printing, publishi ng and convention services:  full commitments in Modes 1, 2 and 3, 
except for printing, publishing and convention services where there are certain limitations on market access in Mode 3.  Some other business service s (repair services of personal and household goods, 
repair services incidental to metal products, machinery and equipment and some other business 
services):   full commitments in Modes 2 and 3, ex cept for other business services (CPC 879 exc. 
87909) where foreign persons are allowed to s upply services only through joint ventures. Mode 1 
unbound
*. 
Albania   Computer and related services :  full commitments in Modes 1, 2 and 3.  Other business 
services, including advertising, management consulting :  full commitments in Modes 1, 2 and 3. WT/ACC/10/Rev.4/Add.1 
Page 212  
 
 Oman
  Computer and related services :  full commitments in Modes 1, 2 and 3 (starting no later than 
1 January 2003, commercial presence of wholly foreign-owned subsidiaries will be permitted).  
Research and development services :  full commitments in Modes 1, 2 and 3.  Other business services :  
advertising, market research, management consulti ng services, services related to management 
consulting, technical testing and analysis servi ces, services incidental to agriculture, hunting, 
forestry, fishing, mining, manufacturing, energy di stribution, related scientific and technical 
consulting, maintenance and repair of equipment,  building cleaning,  packaging and convention 
services:  full commitments in Modes 1, 2 and 3, ex cept Mode 3 market access limitations for 
building cleaning and packaging.  
Croatia   Computer and related services and research and development services :  full commitments in 
Modes 1, 2 and 3. Research and development services :  full commitments in Modes 1, 2 and 3.  Real 
estate services : commitments in Modes 1, 2 and 3 except limitation on market access in Mode 1 
(commercial presence required).  Rental leasing services without operators:  full commitments in 
Modes 1, 2 and 3.  Other business services:  advertising, ma rket research and public opinion polling, 
management consulting services, services related to  management consulting, technical testing and 
analysis services (some exclusions),  services incidental to agriculture, hunting, forestry, fishing, 
manufacturing (some exclusions), energy dist ribution, related scientific and technical services, 
maintenance and repair of equipment, publis hing, convention and translation services:  full 
commitments in Modes 1, 2 and 3, except Mode 1 limitations for technical testing and analysis 
services, services incidental to energy distribution, related scientific and technical consulting services, 
and Mode 1 unbound* for maintenanc e and repair of equipment.  Placement and supply services of 
personnel:  unbound except for placement and supply of Cr oatian nationals with some limitations.   
Lithuania   Computer and related, research and development, rental and leasing services :  full 
commitments in Modes 1, 2 and 3 except Mode 3 unbound for the rental and leasing of other transport 
equipment and some Mode 3 limitations on the rental and leasing of ships and aircraft; other business 
services:   full commitments in Modes 1, 2 and 3 except Mode 3 unbound for consulting services 
incidental to agriculture, huntin g and forestry and some Mode 3 limitations on printing and 
publishing. 
Moldova   Computer and related, research and development, rental and leasing, real estate services 
and other business services:   full commitments in Modes 1 and 2.  Some Mode 3 limitations (supply 
through legal persons incorporated in Moldova). 
China   Computer and related services :  Full commitments in Modes 1, 2 and 3, except foreign 
majority ownership in joint ventures for software  implementation and data processing services.  Mode 
4 limitations on qualifications.  Real estate services :  own or leased services:  Full commitments in 
Modes 1, 2 and 3 except wholly foreign-owned ente rprises not permitted for high standard real estate 
projects; fee or contract based :  Full commitments in Modes 1 and 2.  Mode 3 only in the form of 
joint-ventures.  Other business services:  advertising services :  limitations in Modes 1, 2 and 3; 
management consulting services :  full commitments in Modes 1 and 2.  Mode 3 limitations on joint-
ventures for six years after accession; technical testing and analysis and freight inspection services :  
full commitments in Modes 1 and 2.  Mode 3 lim itations on foreign ownershi p for four years after 
accession; services incidental to agricu lture, forestry, hunting and fishing, related scientific technical 
consulting, packaging, convention and translation and interpretation, maintenance and repair, and 
rental and leasing services :  full commitments in Modes 1 and 2. Mode 3 limitations on joint-ventures 
only.   
Chinese Taipei   Computer and related, research and developmen t, real estate, rental/leasing without 
operators, and other business services :  full commitments in Modes 1, 2 and 3, except Mode 1 
unbound* for building-cleaning services and placement and supply of personnel.   WT/ACC/10/Rev.4/Add.1 
 Page 213 
 
 
 Armenia   Computer and related, research and developm ent, real estate, rental/leasing without 
operators, advertising, markets research and publ ic opinion polling, manag ement consulting and 
related, consulting incidental to manufacturing, maintenance and repair of equipment, printing and 
publishing, convention, transla tion and interpretation services :  full commitments in Modes 1, 2 and 
3, except Mode 1 unbound* for real estate services; technical testing and analysis services :  Mode 1 
unbound, Mode 2 full commitments, Mode 3 limitations. 
FYROM   Computer and related, R&D on social science and humanities (except research on domestic 
historical and cultural identity) :  full commitments in Modes 1, 2 and 3.   Real estate and land 
services :  Mode 1 unbound, full commitments in Modes 2 and 3.  Rental/leasing without operators :  
full commitments in Modes 1, 2 and 3. Other business services:   full commitments in Modes 1, 2 and 
3, except Mode 3 unbound for market research a nd public opinion polling services, Mode 3 unbound 
and Mode 1 restriction on registration for techni cal testing and analysis services, Mode 1 and 3 
unbound for investigation and security, Mode 1 unbo und for building and cleaning, photographic and 
packaging services, and Mode 3 restrictions on printing and publishing in respect to access to 
subsidies. 
Cambodia   Computer and related, rental and leasing of  studio recording equipment, advertising, 
market research, management counselling and rel ated, technical testing and analysis services, 
services incidental to mining and energy distribution,  placement and supply of personnel, engineering 
related, technical consulting and packaging services:  full commitments in Modes 1, 2 and 3.  
Nepal   Computer and related, research and development , rental/leasing without operators and other 
business services:  full commitments in Modes 1 and 2.  Mode 3 limitations on maximum foreign 
equity capital.   
Saudi Arabia   Computer and related, research and development, rental/leasing without operators and 
other business services:  full commitments in Modes 1, 2 and 3. 
Viet Nam   Computer and related service:  full commitments in Modes 1 and 2.  Mode 3 limitations 
on capacity to provide services of foreign-invested en terprises; branching; and residence of chief of 
branch.  Research and development services :  full commitments in Modes 1, 2 and 3.  Rental/leasing 
services without operators :  full commitments for the rental and leasing of  aircraft.  Mode 1 unbound 
for the rental and leasing of other machinery and equipment, except as specified for industrial 
machinery and equipment.  Full commitments in Mode 2.  Mode 3 unbound.  Advertising services :  
full commitments in Modes 1 and 2.  Mode 3 lim itation on the establishment of joint venture or 
business cooperation contracts between foreign ser vice suppliers and Vietnamese partners.  Market 
research services :  full commitments in Modes 1 and 2.  Mode 3 limitation on maximum capital 
contribution to joint ventures.  Management consultant services:   full commitments in Modes 1 and 2.  
Mode 3 limitation on branching.  Services related to management consulting :  full commitments in 
Modes 1 and 2.  Mode 3 limitations on branching;  joint ventures and business cooperation contracts; 
and arbitration and conciliation services.  Technical testing and analysis services :  Mode 1 unbound, 
full commitment in Mode 2.  Mode 3 limitation on private suppliers' access.  Services incidental to 
agriculture, hunting and forestry :  full commitments in Modes 1 and 2.  Mode 3 market access and 
national treatment limitations on joint-venture or business co-operation contracts; maximum level of 
foreign capital contribution to joint ventures; and access restriction to certain geographical areas.  
Services incidental to mining :  Modes 1 and 2 market access and national treatment limitations on 
registration and the maximum level of forei gn capital contribution to joint ventures.  
Full commitments in Mode 3.  Services incidental to manufacturing :  full commitments in Modes 1 
and 2.  Mode 3 limitations on the maximum level of foreign capital contributions to joint ventures.  
Full commitments in Modes 1 and 2 on national treatment.  Mode 3 unbound.  Related scientific and 
technical consulting services :  Modes 1 and 2 limitations on co mpany registration and the maximum 
foreign capital contribution to joint ventures.  Full commitments in Mode 3.  Maintenance and repair WT/ACC/10/Rev.4/Add.1 
Page 214  
 
 of equipment (not including maritime vessels, aircraft or other transport equipment) :  
full commitments in Modes 1 and 2.  Mode 3 lim itations on the maximum foreign capital contribution 
to joint ventures. 
Tonga
  Computer and related services and other business services :  full commitments in Modes 1, 2 
and 3. 
Ukraine   Computer and related services, research and d evelopment services, real estate services, 
rental/leasing services without opera tors, other business services :  full commitments in Modes 1, 2 
and 3.  Photographic services (excluding aerial photography ):  Mode 1 unbound.  Full commitments 
in Modes 2 and 3.  
Cape Verde   Computer and related services, research and development services, real estate services, 
rental/leasing services without operators, oth er business services (ex cept translation services ):  
full commitments in Modes 1, 2 and 3.  Translation services :  Modes 1 and 3 limitations.  
Full commitments in Mode 2. 
2. Communication Services 
Ecuador   Telecommunications :  full commitment on all value added services; cellular telephony, full 
commitment, but no mode 1. 
Mongolia   Postal services, courier services and value added telecommunications services ; full 
commitments. 
Bulgaria   Telecommunications :  basic telecommunications:  full commitment, but competition in 
public voice services as from 2003 and in infrastructure as from 2005.  The telecommunications 
commitments include the Reference Paper on regulatory principles.  Full commitment on on-line 
information and data base retrieval, enhanced/value  added facsimile, code and protocol conversion, 
telecommunication equipment rental and sale services and consulting services. 
Panama   Telecommunication services :  phased-in commitment in value added services, within one 
year though association with national company, within five years directly (uncertain legal status of 
these commitments due to location in AD column). 
Kyrgyz Republic   Postal services :  unbound limitations in Mode 1 and 3, full commitments in 
Mode 2.  Courier services :  full commitment.  Telecommunications services :  full commitments on 
value added and basic services (for international and long distance telephone, telex, telegraph, mobile 
voice, mobile data and paging services:  phase  in as from 2003); includes full commitments on 
regulatory principles. 
Latvia   Land-based courier services :  full commitments in Modes 1, 2 and 3 .  Telecommunications 
services :  full commitments on basic and value added services, but until 2003 all infrastructure and 
basic services reserved to national operator. 
Estonia   Telecommunication services :  full commitments, Mode 4 unbound on all basic and value-
added services but as of 1 January 2003 domestic in ter-city and international services have to be 
switched over the network of the Estonian Telephone Company Ltd.  In Reference Paper attached to 
WT/ACC/EST/28/Add.2 are additional commitments  Estonia undertakes as of six months from 
accession. 
Jordan   Courier services :  full commitments in Modes 1, 2 and 3 with limitations on market access in 
Mode 3 ( requirement of 51 per cent fo reign equity until 1 January 2004).  Telecommunication  WT/ACC/10/Rev.4/Add.1 
 Page 215 
 
 
 services  (all sub-sectors):  full commitments in Modes 1 and 2 (except that international call back is 
not allowed until 31 December 2004, some limita tions in Mode 3 until 31 December 2004.  Global 
mobile personal Communication by Satellite:  full co mmitments in Modes 1, 2 and 3 (authorization 
required).  Paging and pay-phone services:  fu ll commitments in Modes 1 and 2 (except for 
international call back), limitations on market  access in Mode 3 until 31 December 2004. 
Georgia   Courier services :  full commitments in Modes 1, 2 and 3. Telecommunication services :  
full commitments in Modes 1, 2 and 3 for Voice te lephone services, packet-switched data and circuit-
switched data transmission services and telex services.  
Albania   Postal services related to  parcels and courier services :  full commitments in Modes 1, 2 
and 3.  Telecommunication services  (all sub-sectors):  full commitments in Modes 1, 2 and 3 from 
1 January 2003  (until then limitations on market access). 
Oman   Courier services :  full commitments in Modes 1, 2 and 3, except mode 3 limitations on market 
access to be eliminated on 1 January 2003.  Basic and enhanced Telecommunication services :  
commitments in Modes 1 and 2 with limitations in  Mode 1 on market access to be phased out n later 
than 1 January 2003 (for Telex and Mobile service s) or 1 January 2004 (Voice telephone, Packet and 
Circuit Switched data).  Payphone services:  full commitments in Modes 1, 2 and 3 from 
1 January 2001 and from 1 January 2002 for calling car d services.  Private leased circuit services, data 
and Internet services:  full commitments in  Modes 1, 2 and 3 fr om 1 January 2003. 
Croatia   Courier services :  full commitments in Modes 1, 2 and 3. Basic telecommunication services :  
As of 1 January 2003 full commitments in Modes 1, 2 and 3.  Enhanced telecommunication services :  
commitments in Modes 1, 2 and 3 with limitations on market access (only over network infrastructure 
leased from HT).  None as of 1 January 2001.  Mobile services:  full commitments in Modes 1, 2 and 
3 from 1 January 2001 (until th en limitations on market access). 
Lithuania   Courier services :  full commitments in Modes 1, 2 and 3.  Basic and enhanced 
telecommunication services :  Commitments in Modes 1, 2 and 3 with some limitations in modes 1 and 
3 (Lietuvos telekomas have some excl usive rights until 1 January 2003). 
Moldova   Postal services :  International postal services are monopoly of Posta Moldova in Modes 1 
and 3.  Also post office counter services until end 2004.  Basic and enhanced telecommunication 
services :  Commitments in Modes 1, 2 and 3 with lim itations in modes 1 and 3 for public telephone 
services, satellite communications, business network ser vices and telegraph and telex services to be 
phased out by end 2003. 
China   Courier services :  full commitments in Modes 1 and 2.  M ode 3 restrictions for four years after 
accession.  Value-added telecommunication services:  full commitments in Mode 2.  Limitations in 
modes 1 and 3 on foreign investment  and geographical restrictions for two years after accession.  
Basic telecommunication services :  full commitments in Mode 2.  Geographical and foreign 
investment limitations in Modes 1 and 3. 
Chinese Taipei   Land-based courier services :  full commitments in Modes 1, 2 and 3.  
Basic telecommunication services :  full commitments in Modes 1, 2.  Mode 3 market access full 
commitments with restrictions.  Mode 3 national tr eatment limitations (composition of Chairman and 
board) on all except resale-based services.  Value-added telecommunication services :  full 
commitments in Modes 1, 2 and 3.  
Armenia   Courier Services:  full commitments in Modes 1, 2 and 3.  Basic telecommunication 
services :  full commitments in Modes 1, 2 and 3, except unbound in modes 1 and 3 until 2014 for 
voice telephone facility based packet- and circuit-sw itched data transmission and facsimile services, WT/ACC/10/Rev.4/Add.1 
Page 216  
 
 telex and telegraph services, and public mobile services.  International value-added 
telecommunication services:  full commitments in Modes 1, 2 and 3.  Telecommunication related 
services :  full commitments in Modes 1, 2 and 3.   
FYROM
  Postal services :  Modes 1 and 3 market access lim itations (universal postal services 
provided exclusively by the Macedonian Post Office), full commitments in Mode 2.  
Courier Services:   full commitments in Modes 1, 2 and 3.  Basic telecommunication services :  
Full commitments in Modes 1, 2 and 3  except for voi ce, telex, telegraph and private leased circuit 
services where Mode 1 and 3 limitations until 1 January 2005 (Macedonia Telecommunications 
exclusive provider).  Mobile telecommunica tions – Mode 3 unbound until 1 January 2005.  
Value-added telecommunication services :  full commitments in Modes 1, 2 and 3..   
Cambodia   Courier services :  full commitments in Modes 1, 2 and 3.  Basic telecommunication 
services :  Mode 1 limitations until 2009, full commitment s in Mode 2, Mode 3 limitations until 2009 
and then local share-holding requirement.  Value-added telecommunication services:  
full commitments in Modes 1, 2 and 3. 
Nepal   Courier services :  full commitments in Modes 1 and 2. Mode 3 limitations on maximum 
foreign equity capital.  Basic telecommunication services :  full commitments in Modes 1 and 2.  
Mode 3 limitations on number of service providers un til 2009, maximum foreign equity participation 
and majority of nationals on Board of a joint venture.  Mobile telecommunication services:  
full commitments in Modes 1 and 2.  Mode 3 lim itations on number of service providers until 2009, 
maximum foreign equity participation.  Value-added telecommunications :  full commitments in 
Modes 1 and 2.  Mode 3 limitations on ma ximum foreign equity participation.   
Saudi Arabia   Courier services:  full commitments in Modes 1, 2 and 3.  Basic telecommunication 
services (except for broadcasting services) – pub lic and private fixed telecommunications:  Mode 1 
limitations until the end of 2006.  Mode 2 fu ll commitments.  Mode 3 limitations on maximum 
foreign equity participation.  Services offered as public telecommunications services must be provided 
by a joint-stock company.  Telecommunication services (except for broadcasting services) – public or 
private telecommunications; Value-added services:  full commitments in Modes 1 and 2.  Mode 3 
limitations on maximum foreign equity participation.  Mobile telephone services:  full commitments 
in Modes 1 and 2.  Mode 3 limitations on maximu m foreign equity participation.  Mobile voice 
services offered as a facilities-based public telecomm unications service must be provided by a joint-
stock company.  Limitations on the number of licenses for VSAT satellite services until the end of 
2005. 
Viet Nam   Courier services :  full commitments in Modes 1 and 2.  Mode 3 limitation on foreign 
ownership in joint ventures.  Telecommunication services :  Basic telecommunication and value-added 
services :  Mode 1 limitation on wire-based and mobile te rrestrial services and satellite-based services.  
Full commitments in Mode 2.  Mode 3 limitations  on non-facilities-based and facilities-based services 
and on maximum foreign capital contribution to legal capital of joint ventures.   
Tonga   Postal services, courier services  and telecommunication services:  full commitments in Modes 
1, 2 and 3. 
Ukraine   Postal and courier services (inc luding express delivery services):  Modes 1, 2 and 3 
limitations on licensing systems establishment for su b-sectors.  Full commitments in Modes 1, 2 and 3 
on national treatment.  Telecommunication services (including basic telecommunications services and 
value-added telecommunications services):  full commitments in Modes 1, 2 and 3.  
Cape Verde   Courier services :  full commitments in Modes 1, 2 and 3.  Telecommunication services :  
International voice and data transmission service s and domestic and nationa l long-distance voice  WT/ACC/10/Rev.4/Add.1 
 Page 217 
 
 
 services (on a fixed-line facilities-basis and for public use) :  Modes 1, 2 and 3 market access unbound 
until 31 December 2011.  Full commitments in Modes 1, 2 and 3 on national treatment.  Domestic and 
national long distance data services:   Mode 1 unbound until 31 December 2011.  Full commitments 
in Modes 2 and 3.  Full commitments in Modes 1, 2 and 3 on national treatment.  Voice and data 
transmission services (on a resale basis and for public use):   Modes 1, 2 and 3 commitments on 
exclusivity over network of or circuits leased  from a carrier licensed to provide facilities-based 
services.  Full commitments in Modes 1, 2 and 3 on national treatment.  Radio-based services 
(including paging) :  Mode 1 market access and national tr eatment unbound.  Full commitments in 
Mode 2.  Mode 3 limitation on maxi mum amount of licensed operators.  Local and domestic long 
distance voice and data transmission services over a wireless network :  Mode 1 unbound until 
31 December 2011.  Full commitments in Modes 2 and 3.  Full commitments in Modes 1, 2 and 3 on 
national treatment.  Voice and data transmission services for non-public use only:   full commitments 
in Modes 1, 2 and 3 on market access and national treatment.  Electronic mail, voice mail, on-line 
information and data base retrieval, EDI, code and protocol conversion :  Mode 1 unbound until 
31 December 2011.  Mode 2 and 3 limitations on fixed lines (excluding radio-based).  Full 
commitments in Modes 1, 2 and 3 on national treatment.  Telecommunications related services:   full 
commitments in Modes 1, 2 and 3.   
 Audio-visual services  
Panama   Full commitments in Modes 1, 2 and 3 with restrictions.  
Kyrgyz Republic   Full commitments in Modes 1, 2 and 3.  
Jordan   Full commitments in Modes 1 and 2.  Mode 3 limitations on market access (motion picture 
and video-tape distribution services are subject to 50 per cent foreign equity limitation). 
Georgia   Full commitments in Modes 1 and 2.  Mode 3 limitation on sound-recording.  
Oman   Full commitments in Modes 1 and 2, limitations in Mode 3 on foreign equity. 
China   Full commitments in Modes 1 and 2, limitations in Mode 3 on joint ventures.   
Chinese Taipei   Full commitments in Modes 1 and 2.  Mode 3 limitations on domestic production for 
radio and television services. 
Armenia   Full commitments in Modes 1, 2 and 3.   
Saudi Arabia   Motion picture and home video entertainment distribution services:   full commitments 
in Modes 1 and 2.  Radio and television production and distribution services:   full commitments in 
Mode 2. 
Viet Nam   Motion picture production :  Modes 1 and 2 unbound. Mode 3 limitations on business 
cooperation contracts and joint ventures and on  the maximum foreign capital contribution.  
Full commitments in Mode 3 on national treatment.  Motion picture distribution :  Mode 1 market 
access and national treatment unbound.  Full commitm ents in Mode 2.  Mode 3 limitations on 
business cooperation contracts and joint ventures and on the maximum foreign capital contribution.  
Full commitments in Modes 2 and 3 on national treatment.  Motion picture projection service :  Mode 
1 market access and national treatment unbound.  Full commitments in Mode 2.  Mode 3 limitations 
on business cooperation contracts and joint ventur es; on the maximum foreign capital contribution 
and on the engagement with foreign service supplie rs in the cultural sector.  Full commitments in 
Modes 2 and 3 on national treatment.  Sound recording :  Modes 1 and 3 market access and national 
treatment unbound.  Full commitments in Mode 2.  WT/ACC/10/Rev.4/Add.1 
Page 218  
 
 Tonga
  Full commitments in Modes 1, 2 and 3.  Modes 1, 2 and 3 national treatment unbound for 
support programmes preserving or promoting the cultural identity. 
Cape Verde   Full commitments in Modes 1, 2 and 3.  Modes 1, 2 and 3 national treatment unbound 
for support programmes preserving or promoting the cultural identity.  
3. Construction Services 
Ecuador   Construction :  site preparation work for mining:   full commitments in Modes 1, 2 and 3.  
Mongolia   Installation and assembly work , building completion and finishing work :  full 
commitments in Modes 2 and 3, unbound limitations in Mode 1. 
Bulgaria   Construction and related engineering services : unbound* limitations in Mode 1, full 
commitments in Mode 2.  Mode 3 limitations on  projects of national or regional significance 
(partnership with nationals requirement) and general accreditation/qualification requirement.   
Panama   Construction and related engineering services :  unbound* limitations in Mode 1, full 
commitments in Mode 2.  Mode 3 commit ment on national licensing requirement, unbound 
limitations in Mode 3 on national treatment. 
Kyrgyz Republic   Construction and related engineering services :  full commitments in Modes 1, 2 
and 3. 
Latvia   Construction and related engineering services (five sub-sectors) :  unbound* limitations in 
Mode 1,  full commitments in Modes 2 and 3. 
Estonia   Construction services :  full commitments in Modes 1 and 2.  Mode 3 national treatment 
limitation (at least one responsible person (pro ject manager) must be resident of Estonia). 
Jordan   Construction and related engineering services (five sub-sectors) :  Unbound* limitations in 
Mode 1, full commitments in Modes 2 and 3 on nationa l treatment.  Limitations in Mode 3 on market 
access (maximum 50 per cent foreign equity and the number of foreign engineers not to exceed twice the number of qualified nationals employed by the same firm).  
Georgia
  Construction and related engineering services (five sub-sectors) :  unbound limitations in 
Mode 1 (other than consulting and advisory servi ces), commitments in Modes 2 and 3 with limitations 
on national treatment in mode 3 limitations (not less than 50 per cent of the staff must be Georgian  
nationals). 
Albania   Construction and related engineering services (five sub-sectors) :  full commitments in 
Modes, 1, 2 and 3.  
Oman   Construction and related engineering services (five sub-sectors) :  full commitments in Modes, 
1, 2 and 3. 
Croatia   Construction and related engineering services (five sub-sectors) :  unbound* limitations in 
Mode 1, full commitments in Modes 2 and 3.  
Lithuania   Construction and related engineering services (five sub-sectors) :  Mode 1 unbound*; full 
commitments in Modes 2 and 3.   WT/ACC/10/Rev.4/Add.1 
 Page 219 
 
 
 Moldova   Construction and related engineering services (five sub-sectors) :  full commitments in 
Modes 1, 2 and 3.  
China   Construction and related engineering services:  Mode 1 unbound*; full commitments in Mode 
2; Mode 3 restrictions for foreign-owned enterprises.  
Chinese Taipei   Construction and related engineering services:  Mode 1 unbound*; full commitments 
in Modes 2 and 3. 
Armenia  Construction and related engineering services (four sub-sectors) :  Mode 1 unbound*; full 
commitments in Modes 2 and 3. 
FYROM   Construction and related engineering services (four sub-sectors) :  Mode 1 unbound; full 
commitments in Modes 2 and 3. 
Cambodia   Construction and related engineering services (four sub-sectors) :  Mode 1 unbound*; full 
commitments in Modes 2 and 3. 
Nepal   General construction work for civil engineering and other services :  full commitments in 
Modes 1 and 2.  Mode 3 limitations on maximum foreign equity participation. 
Saudi Arabia   Construction and related engineering services:  Mode 1 unbound*, except for 
consultancy and advisory services.  Full commitments in Modes 2 and 3. 
Viet Nam   General construction work for building; gen eral construction work for civil engineering; 
installation and assembly work; buildi ng completion and fin ishing work; other :  Mode 1 market 
access and national treatment unbound.  Full commitmen ts in Mode 2.  Mode 3 market access and 
national treatment limitation on 100 per cent foreign-invested enterprises and the residence of the chief of branch. 
Tonga
  Construction and related engineering services (five sub-sectors) :  full commitments in Modes 
1, 2 and 3. 
Ukraine   Construction and related engineering services:  full commitments in Modes 1, 2 and 3. 
Cape Verde   Construction and related engineering services (five sub-sectors):  Mode 1 unbound, full 
commitments in Modes 2 and 3.  
4. Distribution Services 
Ecuador   Wholesale trade services :  unbound limitations in Mode 1, full commitments in Modes 2 
and 3.  
Mongolia   Wholesale trade services :  full commitments in Modes 1, 2 and 3.  Retailing services :  
commitments in Mode 2.  No franchising sector. 
Bulgaria   Headnote :  excludes some categories of products for all sectors and contains criteria for 
economic needs test.  Commission agents' services :  unbound limitations in Mode 1, full 
commitments in Modes 2 and 3.  Wholesale trade services :  unbound limitations in Mode 1, full 
commitments in Mode 2 commitments with some limitations on market access in Mode 3 but unbound limitations for national treatment.  Retailing services :  same as wholesale, but full 
commitments on national treatment in Mode 3.  Franchising :  commitments in Modes 1 (but access is WT/ACC/10/Rev.4/Add.1 
Page 220  
 
 granted to juridical persons only) and 2.  Unbound limitations on market access, full commitments on 
national  treatment in Mode 3. 
Panama
  Commission agents and wholesale trade services   full commitments in Modes 1, 2 and 3. 
No retail services sector .  Franchising :  commitments in Modes 1, 2 and 3 with limitations on market 
access in Mode 1 and 3.  
Kyrgyz Republic   Commission agents and wholesale trade services, retailing services, franchising :  
full commitments in Modes 1, 2 and 3 (excluding alcoholic beverages, tobacco, and pharmaceutical 
for wholesale and alcoholic beve rages and tobacco for retail). 
Latvia   Commission agents, wholesale trade services, retailing services, franchising :  
full commitments in Modes 1, 2 and 3.  
Estonia   Commission agents' services, wholesale trade services, retailing services, franchising :  
full commitments in Modes 1, 2 and 3. 
Jordan   Commission agents' services :  full commitments in Modes 1, 2 and 3  but commercial 
presence is required in Mode 1 (un til 1 January 2003) and in Mode 3 market access is restricted to 
Jordanian nationals and Jordanians  majority ownership by nationals in Commission agents' services.  
Wholesale trade services, retailing services, franchising :  full commitments in Modes 1, 2 and 3 with 
some limitations on market access in Mode 3. 
Georgia   Commission agents' services, wholesale trade services, retailing services, franchising :  full 
commitments in Modes 1, 2 and 3. 
Albania   Commission agents' services, wholesale trade services, franchising :  full commitments in 
Modes 1, 2 and 3.  Retailing services :  commitments in Mode 1, 2 and 3 (except for retailing goods 
under sub-sector 63211). 
Oman   Commission agents' services, wholesale tr ade services, retailing services, franchising :  
full commitments in Modes 1, 2 and 3. 
Croatia   Commission agents' services, wholesale trade services, retailing ser vices, franchising :  
full commitments in Modes 1, 2 and 3. 
Lithuania   Commission agents' services, wholesale trade  services, retailing services, franchising :  
full commitments in Modes 1, 2 and 3. 
Moldova   Commission agents' services, wholesale trade  services, retailing services, franchising :  
full commitments in Modes 1, 2 and 3. 
China   Commission agents' services, wholesale trade services :  Mode 1 unbound; full commitments in 
Mode 2; Mode 3 restrictions for five years after accession.  Retailing services (excluding tobacco) :  
Mode 1 unbound except for mail order; full commitme nts in Mode 2; Mode 3 restrictions on joint 
enterprises.  Franchising and wholesale or retail trade  services away from a fixed location :  
Full commitments in Modes 1 and 2.  Full commitm ents in Mode 3 three years after accession.   
Chinese Taipei   Commission agents', wholesale trade, retailing, and franchising services :  
full commitments in Modes 1, 2 and 3.  
Armenia   Commission agents', wholesale trade, retailing, and franchising services :  full commitments 
in Modes 1, 2 and 3.  WT/ACC/10/Rev.4/Add.1 
 Page 221 
 
 
 FYROM  Commission agents', wholesale trade, retailing, and franchising services :  full commitments 
in Modes 1, 2 and 3. 
Cambodia   Commission agents and franchising services :  Modes 1, 2 and 3 unbound until end 2008, 
then full commitments.  W holesale trade, retailing and other services :  full commitments in Modes 1, 
2 and 3. 
Nepal   Commission agents services :  full commitments in Modes 1 and 2.  Mode 3 limitations on 
maximum foreign equity participation.  Wholesale and retailing services :  unbound except as 
indicated in horizontal section until certain conditions met.  Except wholesale trade and retail services 
of radio and television equipment, musical instruments and records, music scores and tapes :  full 
commitments in Modes 1 and 2.  Mode 3 limitations  on maximum foreign equity participation.  
Franchising services :  full commitments in Modes 1 and 2.  Mode 3 limitations on maximum foreign 
equity participation.   
Saudi Arabia   Wholesale trade and retailing  services:   full commitments in Modes 1 and 2.  Mode 3 
limitations on foreign equity par ticipation and on minimum levels of foreign investment.  Minimum 
size of outlets may be prescribed and a percentage of Saudi employees needs to be trained each year.  
Franchising services:  Mode 1 unbound. Full commitments in Mode  2.  Mode 3 limitations on foreign 
equity participation and preconditions on  the foreigners' work experience.   
Viet Nam   Commission agents' services, wholesale  trade services, and retailing services :  Mode 1 
market access and national treatment unbound, excep t for full commitments for the distribution of 
products for personal use and the distribution of legitimate computer software for personal and 
commercial use.  Full commitments in Mode 2.  Mode 3 limitation on maxi mum levels of foreign 
capital contribution in joint ventures.  Franchising services :  full commitments in Modes 1 and 2.   
Mode 3 market access and national treatment limitations.  
Tonga   Commission agents' services :  Modes 1 and 2 market acc ess and national treatment unbound. 
Full commitments in Mode 3.  Wholesale trade services and retailing services:  full commitments in 
Modes 1 and 2.   Unbound limitation in Mode 3 market access and national treatment.  Franchising :  
full commitments in Modes 1, 2 and 3.  
Ukraine   Commission agents' services, wholesale trade services, ,retailing services, franchising) :  
full commitments in Modes 1 and 2.  Mode 3 mark et access limitations on fo reign participation only 
applies to wholesale trade services of books, news papers, magazines (except stationary) .  
Cape Verde   Wholesale trade services (excluding the importa tion of tobacco and importation and sale 
of precious metals for use by the national bank, pharmaceuticals, produced in Cape Verde for a 
period of 3 years from the date of accession, and fuel), retailing services (including the sales of 
pharmaceuticals and fuel), franchising and wholesale and retail trade services, relating to the sales of 
automobiles :  full commitments in Modes 1, 2 and 3. 
5. Educational Services 
Bulgaria   Privately funded adult education :  full commitment.  Privately funded primary and 
secondary education :  no (MA) Mode 1, access only for juri dical persons (no natural persons and no 
associations), compliance with state educational and health requirements.  No commitments on higher 
education. 
Panama   Primary, secondary and higher education services :  full commitments in Modes 1 and 2, 
unbound limitations in Mode 3 on national treatment and certain limitations on market access (must 
be approved by the Ministry of Education). WT/ACC/10/Rev.4/Add.1 
Page 222  
 
 Kyrgyz Republic
  Primary, secondary, higher and adult education services :  full commitments in 
Modes 1, 2 and 3 (except for education funded from state sources). 
Latvia   Primary, secondary, higher and adult education services :  full commitments in Modes 1, 2 
and 3. 
Estonia   Primary, secondary, higher and adult education services :  full commitments in Modes 1, 2 
and 3. 
Jordan   Primary and secondary educational services : unbound limitations in Mode 1; full 
commitments in Modes 2 and 3.  Higher, adult education services and cultural centres :  
full commitments in Modes 1, 2 and 3 (with  nationality requirement in Mode 3). 
Georgia   Primary, secondary, higher and adult education services :  full commitments in Modes 1, 2 
and 3. 
Albania   Primary and secondary educational services :  unbound limitations in Mode 1 on market 
access, full commitments in Modes 2 and 3.  Higher secondary, higher and adult education services :  
full commitments in Modes 1, 2 and 3. 
Oman   Secondary, higher, adult education and other services :  full commitments in Modes 1, 2 and 3. 
Croatia   Secondary educational services :  unbound limitations in Mode 1, commitments in Modes 2 
and 3 (for legal persons).  Higher, Adult Education and Other Educational services (correspondence):   
full commitments in Modes 1, 2 and 3. 
Lithuania   Primary and secondary services :  full commitments in Modes 1, 2 and 3, but Mode 3 
limitation on national treatment (permit required).  Higher and adult education services and other 
educational services :  full commitments in Modes 1, 2 and 3. 
Moldova   Primary, secondary, higher and adult education services and other educational services :  
full commitments in Modes 1, 2 and 3.   
China   Primary, secondary, higher and adult educ ation services and other educational services 
(excluding special education services) :  Mode 1 unbound; full commitments in Mode 2; Mode 3 
limitations for joint schools and unbound for nationa l treatment; Mode 4 limitations on qualifications.   
Chinese Taipei   Student placement services for overseas studies and education services :  
full commitments in Modes 1 and 2.  Mode 3 lim itations on president/cha irman and composition of 
board.   
Armenia   Higher and adult education services :  full commitments in Modes 1, 2 and 3. 
FYROM   National treatment unbound in all modes for grants and scholarships.  Secondary, higher 
and adult education services :  full commitments in Modes 1, 2 and 3.  
Cambodia   Higher, adult and other educational services :  full commitments in Modes 1, 2 and 3. 
Nepal   Higher, adult and other education services :  full commitments in Modes 1 and 2.  Mode 3 
limitations on maximum foreign equity particip ation (except if funded from state resources).   
Saudi Arabia   full commitments in Modes 1, 2 and 3.  WT/ACC/10/Rev.4/Add.1 
 Page 223 
 
 
 Viet Nam   Secondary education services :  Modes 1 and 3 market access and national treatment 
unbound.  Full commitments in Mode 2.  Higher education, Adult education and other education 
services :  Mode 1 market access and national treatment unbound.  Full commitments in Mode 2.  
Mode 3 market access limitation on joint ventures.  Mode 3 national treatment limitation on foreign 
teachers. 
Tonga   Primary, secondary, higher and adult educ ation services and other educational services :  
full commitments in Modes 1, 2 and 3. 
Ukraine   Primary, secondary, higher and adult ed ucation services and other educational services :  
full commitments in Modes 1, 2 and 3, except for primary education, secondary education and higher 
education services :  Mode 3 limitation on head of a higher education institution (citizen of Ukraine 
only). 
Cape Verde   Secondary, higher and adult education services and other educational services (limited 
to privately funded education services only) :  full commitments in Modes 1, 2 and 3. 
6. Environmental Services 
Ecuador   Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and other :  
full commitments in Modes 1, 2 and 3.  
Bulgaria   Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and other :  
full commitments:  unbound* limitations in Mode 1, and full commitments  in Modes 2 and 3. 
Panama   Exclusively:  cleaning services of exhaust gases and nature and selective landscape 
protection services:   full commitments in Modes 1, 2 and 3.  
Kyrgyz Republic   Sewage services :  full commitments in Modes 1, 2 and 3. Refuse disposal, 
sanitation :  full commitments in Modes 1, 2 and 3. 
Latvia  Sewage services :  full commitments in Modes 1, 2 and 3.  Refuse disposal, sanitation and 
other services :  unbound* limitations in Mode 1, full commitments in Modes 2 and 3.  
Estonia   Sewage services, refuse disposal, sanitation and other :  full commitments in Modes 1, 2 
and 3. 
Jordan   Sanitation and similar services :  unbound* restrictions in Mode 1, full commitments in Modes 
2 and 3. Cleaning services of exhaust gases, Noise abatement services and other environmental 
protection services :  full commitments in Modes 1, 2 and 3.  
Georgia   Sewage, refuse disposal, sanitation, cleaning  services of exhaust gases and Noise abatement 
services :  unbound limitations in Mode 1 (other th an consulting and advisory services), full 
commitments in Modes 2 and 3.  Other environmental protection services :  commitments in Modes 1, 
2 and 3 with certain limitations on market access in Mode 3. 
Albania   Sewage, refuse disposal, sanitation, cleani ng services of exhaust gases and noise abatement 
services :  full commitments in Modes 1, 2 and 3. 
Oman   Sewage, refuse disposal, sanitation, cleani ng services of exhaust gases and noise abatement 
services and Nature and landscape protection services :  full commitments in Modes 1, 2 and 3. WT/ACC/10/Rev.4/Add.1 
Page 224  
 
 Croatia
  Sewage, Refuse Disposal, Sanitation, Cleaning services of exhaust gases and noise 
abatement services :  unbound limitations in Mode 1, full comm itments in Modes 2 and 3 with some 
limitations on market access in Mode 3.  Landscape protection services and other :  commercial 
presence required in Mode 1, full commitments in Modes 2 and 3. 
Lithuania   Sewage services, sanitation and other environmental services :  full commitments in Modes 
1, 2 and 3.  Refuse disposal:  Mode 1 unbound, full commitments in Modes 2 and 3.   Nature and 
landscape protection services :  Mode 1 unbound*.  Full commitments in Modes 2 and 3. 
Moldova   Sewage, refuse disposal, sanitatio n and other environmental services :  full commitments in 
Modes 1, 2 and 3. 
China   Sewage, solid waste disposal, cleaning of  exhaust gases, noise abatement, nature and 
landscape protection, other environmental protection and sanitation services :  Mode 1 unbound for 
market access expect for environmental consu ltation services and full commitments for national 
treatment; full commitments in Mode 2; Mode 3 limitations for joint ventures. 
Chinese Taipei   Sewage, refuse disposal, sanitati on and similar and other services :  Mode 1 unbound* 
for market access.  Full commitments for nationa l treatment Mode 1 and Modes 2 and 3.   
Armenia   Sewage, refuse disposal, sanitation and sim ilar, cleaning of exhaust gasses, noise 
abatement and nature and landscape protection services :  Mode 1 unbound*.  Full commitments in 
Modes 2 and 3. 
FYROM   Sewage, refuse disposal, sanitation and similar, cleaning of exhaust gasses, noise 
abatement and nature and landscape protection services :  Mode 1 unbound.  Full commitments in 
Modes 2 and 3. 
Cambodia   Sewage, refuse disposal, sanitation and similar, cleaning of exhaust gasses, noise 
abatement, nature and landscape protection and other services :  full commitments in Modes 1, 2 
and 3. 
Nepal   Sewage, refuse disposal and sanitation and similar services :  full commitments in Modes 1 
and 2. Mode 3 limitations on maximum foreign equity participation.   
Saudi Arabia   Sewage, refuse disposal, sanitation and si milar, cleaning of exhaust gasses, noise 
abatement, nature and landscape protection and other services :  full commitments in Modes 1, 2 
and 3. 
Viet Nam   Sewage services :  Mode 1 market access and national treatment unbound, full 
commitments in Mode 2.  Mode 3 market access  limitation on services supplied in the exercise of 
governmental authority and on the maximum level of foreign capital contribution.  Refuse disposal 
services :  Mode 1 market access unbound, except for consulting services.  Full commitments in 
Mode 2.  Mode 3 market access limitation.  Full  commitments for national treatment Modes 1, 2 and 
3.  Other services :  Cleaning services of exhaust gases and noise abatement services :  Mode 1 market 
access and national treatment unbound, except for rela ted consulting services.  Full commitments in 
Mode 2.  Mode 3 market access limitations.  Environmental impact assessment services :  full 
commitments in Modes 1 and 2.  Mode 3 market access limitation on maximum level of foreign 
ownership limited to four years from accession.  Full commitments in Mode 3 thereafter without exception.  
Tonga
  Sewage, refuse disposal, sanitation and similar services and other environmental services :  
full commitments in Modes 1, 2 and 3.    WT/ACC/10/Rev.4/Add.1 
 Page 225 
 
 
 Ukraine   Sewage, refuse disposal, sanitation and si milar services and other environmental services :  
full commitments in Modes 1, 2 and 3. 
Cape Verde   Sewage, refuse disposal, sanitation and similar services and other environmental 
services :  full commitments in Modes 1, 2 and 3. 
7. Financial Services 
Ecuador   Insurance Services :  unbound limitations in Modes 1 and 2 and further limitations on 
mode 4. Full commitments in Mode 3.  Banking:   full commitment with some national treatment 
restrictions in a footnote.  
Mongolia   Full commitment in insurance .  Partial commitments in banking :  excludes lending, 
financial leasing, securities, money broking, asset management, and other auxiliary and advisory 
services. 
Bulgaria   Insurance services :  important aspects of commitments phased-in (three years and six 
years); separation between life and non-life; supply of services only through participation in domestic 
companies, but no limits on foreign equity; some limitations on national treatment.  Banking :  
modes 1 and 2 unbound; mode 3 subject to li censing and authorization requirements.  Other financial 
services :  only mode 3, subject to various limitations. 
Panama   Commitments on insurance  but no mode 1 and 2 for life and non-life.  Banking :  very broad 
and very liberal commitments. 
Kyrgyz Republic   Insurance :  mode 1 only for insurance of cargo transportation, brokerage and 
reinsurance; mode 3, 49 per cent foreign equity ceiling until 2002.  Banking and other financial 
services :  full commitment, but NT mode 3 higher cap ital requirement for banks with more than 
20 per cent foreign equity until 2003. 
Latvia   Insurance :  full commitment, but no mode 1 for direct  insurance; mode 3: restriction on legal 
form, no branches until 2003 and intermediaries can only be natural persons.  Banking :  full 
commitment in all sub-sectors, but no (MA) mode 1, except for (g) securities, (l) provisions and 
transfer of financial information and (k) advisory  and auxiliary services; residency requirement for 
managers of foreign branches and subsidiaries. 
Estonia   Insurance and pension fund services :  full commitments, except in mode 3 an insurance 
joint-stock company with foreign capital participa tion may include foreigners not exceeding half of 
the members of the management group and the head of  management must reside in Estonia, mode 4 
unbound.  Full commitments, mode 4 unbound fo r reinsurance and retrocession, insurance 
intermediation, services auxiliary to insurance.  Banking :  full commitment with mode 4 unbound in 
all sub-sectors, but authorisation requirement in mode 1 for acceptance of deposits and other 
repayable funds from the public. 
Jordan   Insurance services :  commercial presence required in Mode 1, unbound limitations in Mode 2. 
Mode 3 access restricted to public share holding co mpanies. Reinsurance and retrospection:  
full commitments in Modes 1 and 2 with limitations on market access in Mode 3. Agency and 
Average and loss adjustment services:  unbound li mitations in Modes 1 and 2, Mode 3 access 
restricted to nationals.  Insurance consultancy and Actuarial services:  full commitments in Modes 1, 2 
and 3.  Banking services:   full commitments in modes 1, 2 and 3 except for credit lending and real 
property in Jordan cannot be mortgaged by banks outside Jordan.  Mode 3 services to be provided 
through banks and specialized financial companies. Participation in issues of all kinds of securities 
and Asset management:  unbound limitations in Mod es 1 and 2 (with exemptions), Mode 3 market WT/ACC/10/Rev.4/Add.1 
Page 226  
 
 access restricted to limited partnership.  Settlement  and clearing services for financial assets; mode 1 
unbound limitations,  Mode 3 restrictions.  Advisory and other auxiliary services and provision and 
transfer of information :  commitments in Modes 1, 2 and 3 with market access limitations in Mode 3.  
Georgia
  Insurance and Insurance-related services, non-life insurance services :  full commitments in 
Modes 2 and 3, limitations in Mode 1 (commercial pr esence is required).  Marine, Aviation and other 
Transport insurance services :  commitments in Modes 2 and 3 and unbound limitations (except direct 
insurance regarding international trans port) on market access in Mode 1.  Reinsurance and 
retrospection, services auxiliary to in surance, insurance intermediation :  full commitments in Modes 
1, 2 and 3.  Banking and other financial Services (all sub-sectors) :  full commitments in Modes 1, 2 
and 3.  
Albania   Life insurance and non-life insurance :  unbound limitations in Mode 1 (except from 
1 January 2005 none for insurance of non-residents and for foreign investments). full commitments in 
Mode 2 as of 1 January 2003, commitments in Mode  3 with some limitations on national treatment. 
Marine, aviation, transport and reinsurance and ret rocession, insurance intermediation and services 
auxiliary to insurance :  full commitments in Modes 1, 2 and 3.  Banking and other financial services 
(all sub-sectors) :  unbound limitations on market access in Mode 1, full commitments in Modes 2 and 
3, except for limitations on capital controls in M ode 2 to be removed no later than in 2010.  
Oman   Life insurance and non-life insurance, reinsurance and retrocession :  full commitments in 
Modes 1, 2 and 3 (starting no later than 1 January  2003, commercial presence in the form of wholly 
foreign-owned subsidiaries and branches permitted). Insurance intermediation, and services auxiliary 
to insurance :  full commitments in Modes 1, 2 and 3 w ith limitations on market access in Mode 3, 8 
foreign equity limited to 70 per cent).  Banking and other financial services :  full commitments in 
Mode 1 for financial information and adviso ry services, unbound limitations for other services; 
commitments in Modes 2 and 3 with limitations on market access in Mode 3.  
Croatia   Insurance or banking activities, as well as securities trading and related activities should be 
carried out by legally separated companies.  Howe ver, banks are allowed to participate in activities 
related to securities trading until the end of 1999.  Life insurance and non-life insurance, insurance 
intermediation :  limitations on market access in Modes 1 and 2, full commitments in Mode 3. Marine, 
aviation, transport insuran ce, reinsurance and retrocession and se rvices auxiliary to insurance :  full 
commitments in Modes 1, 2 and 3.  Banking and other financial services :  limitations on market 
access in all Modes, full commitments on national treatment in Modes 1, 2 and 3. 
Lithuania   Insurance and insurance-related services :  Insurance companies cannot provide both life 
and non-life insurance.  Life and non-life direct insurance and insurance intermediation unbound in 
Mode 1.  Full commitments in Modes 2 and 3.  Banking and other financial services :  
full commitments in Modes 1, 2 and 3 except as i ndicated in horizontal section and Mode 3 limitation 
in asset management. 
Moldova   Insurance and insurance-related services :  full commitments in Modes 1 2 and 3.  Banking 
and other financial services :  full commitments in Modes 1, 2 and 3 except as indicated in horizontal 
section. 
China   All insurance and insurance-related services :  Mode 1 some elements unbound for market 
access and full commitments for national treatmen t; full commitments in Mode 2 except unbound in 
market access for brokerage; Mode 3 limitations on form of establishmen t, geographic coverage, 
business scope and licenses.  Banking and other financial services :  Mode 1 some elements unbound 
for market access and full commitments for nationa l treatment; full commitments in Mode 2 except 
unbound in market access for brokerage; Mode 3 limitations on geographi c coverage, clients, 
licensing and conditions for foreign financial institutions to meet.  Motor vehicle financing by  WT/ACC/10/Rev.4/Add.1 
 Page 227 
 
 
 non-bank financial institutions :  Mode 1 unbound with some exceptions for market access; full 
commitments in Modes 2 and 3.  Provision and transfer of financ ial information, advisory, 
intermediation and other auxiliary financial services :  full commitments in Modes 1, 2 and 3.  
Securities :  Mode 1 unbound with one exception for mark et access and full commitments for national 
treatment; full commitments in Mode 2; Mode 3 unbound with two exceptions.   
Chinese Taipei   Insurance and insurance-related services :  direct insurance, insurance 
intermediation :  market access Mode 1 unbound except for maritime shipping, commercial aviation, 
goods in international transit and individual life-insu rance.  Mode 3 limitations.  National treatment 
full commitments in Modes 1 and 3, Mode 2 unbound; reinsurance and retrocession and insurance 
auxiliary services :  full commitments in Modes 1, 2 and 3.  Banking and other financial services :  
Mode 1 unbound except for provision and transfer of financial information (full commitments), full 
commitments in Modes 2 and 3 with detailed restrictions.  
Armenia   Insurance services :  life and non-life, marine and aviati on transport insurance services, 
insurance intermediation and auxiliary services:  Mode 1 unbound except marine and aviation 
transport only to 2005.  Full commitments in modes 2.  Mode 3 limitation on banking services 
providing insurance.  Reinsurance and retrocession :  full commitments in Modes 1 and 2, Mode 3 
limitation on banking servi ces providing insurance.  Banking and other financial services:  some 
Mode 3 limitations for acceptance of deposits, lending, financial leasi ng, payment and money 
transmission services and guarantees and commitment s.  Mode 1 unbound for trading with full 
commitments in Modes 2 and 3.  Full commitments in Modes 1, 2 and 3 for advisory, intermediary 
and auxiliary financial services and provision and transfer of financial information. 
FYROM   A single legal person (insurance company or a bank) cannot provide both insurance and 
banking services.  A review of this limita tion will take place by 31 December 2008.   Mode 3 
restrictions requiring establishment of a joint-stock company.  Branching allowed from 1 January 2008.  Limitations on foreign participation.  Insurance services :  except for the above-
mentioned limitations, Modes 1 and 2 full commitmen ts for reinsurance and retrocession, maritime, 
aviation and commercial transportation vehicle insura nce, auxiliary services and insurance brokerage.  
Banking and other financial services :  other than the above-menti oned limitations, Mode 1 unbound, 
Mode 2 and 3 restrictions, except for auxiliary services and provision:   full commitments in Modes  1 
and 2, and transfer of financial information :  full commitments in Modes 1, 2 and 3.   
Cambodia
  Insurance services:  life and non-life :  Mode 1 limitations, full commitments in Modes 2, 
and 3.  Reinsurance and retrocession :  full commitments in Modes 1, 2 and 3 except reinsurance 
Mode 1 and 3 limitations until 2008.  Auxiliary services :  full commitments in Modes 1, 2 and 3.  
Banking (commercial banking only) and other financial services :  acceptance of deposits, lending and 
payment and money transmission services :  Mode 1 and 3 limitations.  financial leasing, guarantees 
and commitments :  Mode 1 unbound, full commitments Mode  2, Mode 3 unbound pending laws and 
regulations.  Trading, participation in all issues of secu rities, money broking, asset management, 
settlement and clearing for financial asses, provis ion of financial information and data processing 
and advisory, intermediation and other auxiliary financial services :  Mode 1 unbound, full 
commitments Mode 2, Mode 3 unbound pending Government decisions. 
Nepal   Life and non-life insurance services :  full commitments in Modes 1, 2 and 3 (except as 
indicated in general conditions).  Reinsurance and retrocession services :  full commitments in Modes 
1 and 2 after 2007.  Mode 3 unbo und until 2007 (except as indicated in general conditions).  S ervices 
auxiliary to Insurance :  full commitments in Modes 1, 2 and 3 (except as indicated in general 
conditions).  Banking and other financial services :  Modes 1 and 2 unbound except for provision and 
transfer of financial information, financial data processing and related software by suppliers of other 
financial services, and advisory services.  Full commitments in Mode 3, except derivatives and WT/ACC/10/Rev.4/Add.1 
Page 228  
 
 settlement and clearing services for financial a ssets unbound pending government decision and as 
indicated in general conditions. 
Saudi Arabia
  Insurance and insurance-related services:   Market access allowed only for cooperative 
insurance providers.  Mode 1 unbound except for co mmitments on non-life insurance; reinsurance and 
retrocession; brokerage and agency; services auxiliar y to insurance.  Mode 2 full commitments.  
Mode 3 limitations on the type of legal entity and on maximum foreign equity participation.  Banking 
and other financial services:  Mode 1 unbound except for commitments with respect to cash and 
portfolio management, advisory and other auxiliary  financial services and the provision and transfer 
of financial information, financial data processing and related software.  Full commitments in Mode 2 
but unbound for pension fund management and domest ic settlement and clearing services.  Mode 3 
limitations on the type of legal entity and on maxi mum foreign equity participation; unbound for 
pension fund management and domes tic settlement and clearing services. 
Viet Nam   Insurance and insurance-related service:   full commitments in Mode 1 for insurance 
services provided to enterprises with foreign-invested  capital; reinsurance services; insurance services 
in international transportation (including international maritim e transport and international 
commercial aviation; goods in international tran sit); insurance broking and reinsurance broking 
services; consultancy and risk assessment.  Mode  3 limitation on statutory insurance business for 
100% foreign-invested insurance enterprises, onl y valid until 31 December 2007, thereafter full 
commitments in Mode 3.  Banking and other financial services :  Mode 1 market access and national 
treatment unbound, except for commitments with respect to advisory, intermediation and other 
auxiliary financial services and the provision and tran sfer of financial information, financial data 
processing and related software.  Full commitments in Modes 2 and 3.  Mode 3 market access and 
national treatment limitations.  Securities :  Mode 1 market access unbound, except for commitments 
with respect to advisory, intermediation and othe r auxiliary financial services and the provision and 
transfer of financial information, financial data  processing and related software.  Mode 1 national 
treatment unbound.  Full commitments in Mode 2.   Limitations in Mode 3 on market access. 
Tonga   All insurance and insurance-related service s and banking and other financial services:   full 
commitments in Modes 1, 2 and 3.  
Ukraine   All insurance and insurance-related services:  Mode 1 market access and national treatment 
unbound with two exceptions. Full commitments in Modes 2 and 3.  Banking and other financial 
services:  full commitments in Modes 1, 2 and 3.  Derivative products, including, but not limited to, 
futures and options; exchange rate and interest rate instruments, including products such as swaps, 
forward rate Agreements:  Mode 1 market access  unbound.  Full commitments in Modes 2 and 3.  
Participation in issues of all kinds of securiti es, including underwriting and placement as agent and 
provisions of services related to such issues):  full commitments in Modes 1 and 2.  Mode 3 limitation 
on right to issue securities. 
Cape Verde   Insurance and insurance-related services :  Mode 1 unbound, full commitments in Mode 
2.  Mode 3 limitation on commercial presence.  Reinsurance and retrocession  and services auxiliary 
to insurance (consultancy, actuarial risk assessment and claim settlement services) :  full 
commitments in Modes 1 and 2.  Mode 3 limitations.  Insurance intermediation (brokerage and 
agency) :  Mode 1 unbound, except for full commitments in  reinsurance.  Full commitments in Modes 
2 and 3.  All banking and other financial services (excluding insurance; provision and transfer of 
financial information and advisory, intermed iation and other auxiliary financial services):   Mode 1 
unbound, full commitments in Mode 2.  M ode 3 limitations on commercial presence.  Provision and 
transfer of financial information and advisory, intermediation and other auxiliary financial services :  
full commitments in Modes 1, 2 and 3.     WT/ACC/10/Rev.4/Add.1 
 Page 229 
 
 
 8. Health and Social Services 
Ecuador   Hospital services :  full commitments in Modes 1, 2 and 3. 
Bulgaria   Privately funded social services :  unbound* limitations in Mode 1, full commitments in 
Modes 2 and 3. 
Panama   Hospital services :  unbound* limitations in Mode 1, full commitments in Modes 2 and 3. 
Kyrgyz Republic   Full commitments in Modes 1, 2 and 3, except for professional services. 
Latvia   Private hospital and sanatorium services :  unbound limitations in Mode 1; in Mode 2, public 
medical insurance schemes not applicable to treatme nt abroad; Mode 3, head or deputy of health 
facility to be qualified medical doctor, all prof essional services limitations apply, authorization 
requirement, economic needs test for number of beds.  Social services :  full commitments in Modes 1, 
2 and 3. 
Estonia   Unbound limitations in Mode 1, full commitmen ts in Modes 2 and 3, except that auxiliary 
training certificate is required from those trained outside Estonia. 
Jordan   Hospital and social services :  full commitments in Modes 1, 2 and 3, with certain limitations 
in Mode 3 (one of the owners be a physic ian except in a public limited company).  Other human 
health services (labs) :  full commitment in Modes 1, 2 and 3 with Mode 3 restriction on market access 
(lab. director must be a Jordanian national).  
Georgia   Management, other human health services  (other than 93191) and social services:  
full commitments in Modes 1, 2 and 3. 
Albania   Hospitals and other human health services (other than 93191):  full commitments in Modes 
1,  2 and  3 (with some licensing limitations on national treatment). 
Oman   Hospital services :  full commitments in Modes 1 and 2, partial commitments in Mode 3 (only 
for hospitals of more than 50 beds). 
Croatia   Hospitals and other human health and so cial services facilities - management, and 
ownership :  unbound limitations in Mode 1 (except for te lemedicine) commitments in Modes 2 and 3 
with limitations on market access in Mode 3. 
Lithuania   Hospital Services :  unbound limitations in mode 1, full commitments in Modes 2 and 3 
except that in Mode 3 authorization by hea lth authorities is required and foreign private 
establishments may not receive financial support.  Social services (privately funded) :  full 
commitments in Modes 1, 2 and 3. 
Moldova   Hospital and social servic es and other hospital services :  full commitments in Modes 1, 2, 
and 3. 
Chinese Taipei   Human health services :  full commitments in Modes 1 and 2; Mode 3 limitations on 
type of enterprise and composition of employ ees; Mode 4 limitations on medical licenses.   
Armenia   Hospital and other human health services:  Mode 1 unbound*, full commitments in 
Modes 2 and 3 
FYROM   Hospital and other human health services:  unbound. WT/ACC/10/Rev.4/Add.1 
Page 230  
 
 Cambodia
  Hospital services for ownership and management  of private hospitals and clinics only :  
full commitments in Modes 1, 2 and 3 except requi rement for at least one national director for 
technical matters. 
Nepal   Hospital services :  full commitments in Modes 1 and 2. Mode 3 limitations on maximum 
foreign equity participation and medical experts can work for one year maximum. 
Saudi Arabia   Hospital and other human health services.   Mode 1 unbound*.  Full commitments in 
Mode 2.  Full commitments in Mode 3 except s ubject to formation of a company between foreign 
hospital/health company and a licensed Saudi medical professional. 
Viet Nam   Hospital and medical and dental services :  full commitments in Modes 1 and 2.  Mode 3 
limitations on foreign service suppliers and minimu m level of investment capital for commercial 
presence. 
Tonga   Hospital services :  full commitments in Modes 1, 2 and 3. 
Ukraine   Hospital services (including hospital management  services) and other human health 
services:  Mode 1 market access and national treatment  unbound, full commitments in Mode 2.  
Mode 3 limitation on requirement of professional qualification.  Social services :  full commitments in 
Modes 1, 2 and 3.   
9. Tourism and Travel-Related Services 
Ecuador   Hotels, restaurants, travel agencies and tour operators :  full commitments in Modes 1, 2 
and 3.  
Mongolia   Hotels, restaurants, travel agencies and tour operators :  full commitments In Modes 1, 2 
and 3.  
Bulgaria   Hotels, restaurants, travel agencies and tour operators' services :  unbound* limitations in 
Mode 1, commitments in Mode 2 and  3 with lim itations (suppliers to be established as Bulgarian 
incorporated companies, number of foreign managers should not exceed number of citizens in public controlled companies). 
Panama
  Exclusively:  Hotels :  unbound limitations in Mode 1 and full commitments in Modes 2 and 
3. Exclusively:  Tour operators' services :  full commitments in Modes 1, 2 and 3.  
Kyrgyz Republic   Hotels, restaurants, travel agenci es, tour operators and guides services :  
full commitments in Modes 1, 2 and 3. 
Latvia   Hotels, restaurants :  unbound* limitations in Mode 1,  full commitments in Modes 2 and 3. 
Travel agencies and tour operators'  services, guides services and other :  full commitments in Modes 
1, 2 and 3. 
Estonia   Hotels, restaurants, travel agencies,  tour operators and guides services :  full commitments in 
Modes 1, 2 and 3. 
Jordan   Hotel services (excluding casinos) and caterer services :  full commitments in Modes 1, 2 
and 3.  Meal serving services :  commitments in Modes 1, 2 and 3 with Mode 3 limitations on market 
access.  Air catering :  unbound limitations in Modes 1 and 2. Commitments in Mode 3 with 
limitations on market access in Mode 3. Travel agencies and tour operator services :  full  WT/ACC/10/Rev.4/Add.1 
 Page 231 
 
 
 commitments on national treatment, market access limitations in Mode 1and 3, full commitments in 
Mode 2.  Tourist guide services :  full commitments in Modes 1, 2 and 3. 
Georgia   Hotels, restaurants :  unbound* limitations in Mode 1,  full commitments in Modes 2 and 3. 
Travel agencies, tour operators and guides services : full commitments in Modes 1, 2 and 3. 
Albania   Hotels, restaurants, travel agencies, tour operators and guides services :  full commitments 
in Modes 1, 2 and 3. 
Oman   Hotels, restaurants, travel agencies and tour operators :  full commitments in Modes 1, 2 and 
3 (except foreign equity for restaurants limited to 49 per cent). 
Croatia   Hotels, restaurants : unbound* limitations in Mode 1 and full commitments in Modes 2 and 3. 
Travel agencies, tour operators and guides services :  full commitments in Modes 1, 2 and 3. 
Lithuania   Hotels, restaurants :  unbound* limitations in Mode 1, full commitments in Mode 2, 
limitation on access to environmental protected zones in Mode 3.  Travel agencies and tour operators 
services :  full commitments in Modes 1, 2 and 3. 
Moldova   Hotels and restaurants, travel agencies and t our operators, tours guides services and other 
travel and tourism related services :  full commitments in Modes 1, 2 and 3. 
China   Hotels (including apartment buildings) and restaurants :  full commitments in Modes 1 and 2.  
Mode 3 limitations for four years after accession.   Mode 4 unbound except for certain categories.  
Travel agency and tour operator :  full commitments in Modes 1 and 2.  Mode 3 limitations in market 
access for six years after accession.  Mode 3 limitati ons for natural persons re:  Chinese travelling to 
Hong Kong, China; Macao, China; and Chinese Taipei. 
Chinese Taipei   Hotels and restaurants, travel age ncies and tour operators services :  full 
commitments in Modes 1, 2 and 3.  Tourist guide services :  Mode 1 unbound; full commitments in 
Mode 2; Mode 3 market access unbound except provision of services only be travel agency or tour operator and full commitments in national treatment; Mode 4 limitations on applications for travel-
guide examinations. 
Armenia
  Hotels and restaurants:  Mode 1 unbound*, full commitments in Modes 2 and 3.  Travel 
agencies, tour operators and tourist guide services:  full commitments in Modes 1, 2 and 3. 
FYROM   Hotels and restaurants:   Mode 1 unbound*, full commitments in Modes 2 and 3.  Travel 
agencies, tour operators and tourist guide services:  full commitments in Modes 1, 2 and 3. 
Cambodia   Hotels :  Full commitments in Modes 1, 2 and 3 except Mode 3 limitations for 3* hotels 
and higher.  Restaurants :  Mode 1 unbound*, full commitments in Mode 2, Mode 3 limitations.  
Travel agencies and tour operators services :  full commitments in Modes 1, 2 and 3 except Mode 3 
foreign equity participation limited for travel agencies.  Tourist guide services :  full commitments in 
Modes 1, 2 and 3.   
Nepal   Tourism, restaurants, hotel lodging (star hotels only) and grade restaurants :  full 
commitments in Modes 1 and 2.  Mode 3 limitati ons on maximum foreign equity participation. 
Saudi Arabia   Hotels and restaurant and tourist guide services:  full commitments in Modes 1, 2 
and 3.  Travel agencies and tour operators services:  full commitments in Modes 1 and 2.  Full 
commitments Mode 3 except for certain conditio ns applicable to travel agencies only. WT/ACC/10/Rev.4/Add.1 
Page 232  
 
 Viet Nam
  Hotel and restaurant (including lodging, catering food and drink services) :  
full commitments in Modes 1 and 2.  Mode 3 limita tion for the duration of eight years from accession,  
full commitments thereafter.   Travel agencies and tour operators services :  full commitments in 
Modes 1 and 2.  Mode 3 market access and nationa l treatment limitation.  Foreign service suppliers 
are permitted to provide services in the form of jo int ventures with Vietname se partners with no 
limitation on foreign capital contribution and tourist guides in foreign-invested enterprises shall be 
Vietnamese citizens.  
Tonga   Hotel and restaurants (including catering):   full commitments in Modes 1 and 2.  Mode 3 
commitment based on level of investment.  Fu ll commitments in Modes 1, 2 and 3 on national 
treatment.  Travel agencies and tour operators :  full commitments in Modes 1, 2 and 3. 
Ukraine   Hotels and  restaurants (including catering and hotel management services), travel agencies 
and tour operators services and tourist guides services:  full commitments in Modes 1, 2 and 3.  
Cape Verde   Hotels and restaurants service :  Mode 1 market access and national treatment unbound, 
full commitments in Mode 2.  Mode 3 limitations.  Travel agencies and tour operators services:   
Mode 1 unbound.  Full commitments in Mode 2.  Mode 3 limitation on maximum level of foreign 
interest and investment.  Tour guides :  Modes 1, 2 and 3 market access unbound, except for the 
commitment for tour guides with language skills , which are not otherwise available.  Full 
commitments in Modes 1, 2 and 3 on national treatment.   
10. Recreational Services 
Ecuador   Entertainment, libraries and etc., and sporting services :  full commitments in Modes 1, 2 
and 3 (excluding news agency services). 
Bulgaria   Entertainment services (with listed exclusions) :  unbound* limitations in Mode 1, full 
commitments in Modes 2 and 3.   
Panama   Entertainment services :  unbound limitations except commitment on market access in 
Mode 2. 
Kyrgyz Republic   (Other than audio-visual services) Full commitments in Modes 1, 2 and 3. 
Latvia  Cinema theatre operation services :  Mode 1 unbound limitations, NT unbound limitations for 
subsidies.  News agency services :  full commitments in Modes 1, 2 and 3. 
Estonia   Recreational, cultural and sporting services : unbound limitations in Modes 1 and 3 except 
for full commitment on market access in Mode 3 fo r cinema theatre operation services.  Commitments 
in Mode 2 but unbound li mitations on national treatment for cinema theatre operation services with 
Mode 3 exception for access to subsidies. 
Jordan   Other entertainment services (theatri cal, singer group) and circus troupes :  unbound 
limitations in Mode 1, full commitments in Modes 2 and 3 (except foreign circus to be sponsored by a 
registered national).  News agency services and libra ries, archives and museums :  full commitments 
in Modes 1, 2 and 3.  Sporting and other recreational services : unbound* limitations in Mode 1, full 
commitments in  Modes 2 and 3. 
Georgia   Entertainment (theatre, live bands, etc.), ne ws agency services and libraries, archives and 
museums, sporting and other recreational services :  full commitments in Modes 1, 2 and 3.  WT/ACC/10/Rev.4/Add.1 
 Page 233 
 
 
 Albania   Entertainment (including cine ma theatre operation services) :  unbound limitations in 
Mode 1, full commitments on market access in Modes 2 and 3, unbound limitations on national 
treatment in Mode 2, limited commitmen ts on national treatment in Mode 3.  News agency services, 
library and sporting services :  full commitments in  Modes 1, 2 and 3. Archive services:  Unbound 
limitations on market access in Modes 1 and 2, full commitments in Mode 3 and commitments on 
national treatment in Modes 1 and 2. 
Croatia   Entertainment (including cinema theatre operation services) :  unbound limitations in Mode 
1, commitments in Modes 2 and 3 on market acces s but unbound limitations in Mode 2 on national 
treatment and partial limitations on national treatment in Mode 3 (access to subsidies). 
Lithuania   Entertainment (excluding cine ma theatre operation services) :  unbound limitations in 
Modes 1 and 2, commitments in Mode 3 except for gambling houses.  Cinema theatre operation 
services :  unbound limitations in Mode 1; Mode 2 commitments in market access and unbound 
limitations in national treatment; Mode 3 commi tments except for access to subsidies.  Libraries, 
archives, museums and other cultural services :  unbound limitations in Modes 1 and 2; Mode 3 
limitations re:  immovable a nd moveable cultural values. 
Moldova   Cinema theatre operation services :  limitations on market access unbound in Mode 1 and 
full commitments in Modes 2 and 3; limitations on national treatment unbound in Modes 1 and 2 and 
full commitments in Modes 3 ex cept for access to subsidies. 
Chinese Taipei   News agency, sporting and other recreational services :  full commitments in Modes 
1, 2 and 3.   
Armenia   Entertainment (other than audiovisual) and sporting and recreational services :  
full commitments in Modes 1, 2 and 3. 
FYROM   Other entertainment and cultural services :  Market access Mode 1 unbound, full 
commitments Modes 2 and 3 except access to subs idies; national treatment unbound in Modes 1 and 
2, full commitments in Modes 3 and 4.  News agency services :  full commitments in Modes 1, 2 and 3 
except Mode 3 market access unbound.  Sporting and other recreational services :  full commitments 
in Modes 1, 2 and 3. 
Cambodia   Other entertainment:  cinema theatre services :  full commitments in Modes 1, 2 and 3. 
Nepal   Other entertainment services:  cinema theatre services:  full commitments in Modes 1 and 2.  
Mode 3 limitations on maximum fore ign equity participation.   
Saudi Arabia   News agency and recreational services:  f ull commitments in Modes 1, 2 and 3. 
Viet Nam   Entertainment services (including th eatre, live bands and circus services) :  Mode 1 market 
access unbound. Full commitments in Mode 2 on ma rket access.  Mode 3 limitation on market access. 
Mode 1 national treatment unbound, full commitme nts in Modes 2 and 3 on national treatment.  Other 
(electronic games business) :  Mode 1 market access and national treatment unbound. 
Full commitments in Mode 2.  Mode  3 limitation on market access.  
Tonga   Cinema theatre operation services :  Mode 1 market access unbound, full commitments in 
Modes 2 and 3.  Modes 1 and 2 national treatment  unbound, full commitments in Mode 3, except for 
access to subsidies. 
Ukraine   Entertainment services (including thea tre, live bands and circus services):   Mode 1 market 
access unbound, full commitments in Modes 2 and 3 on market access.  Full commitments in Modes WT/ACC/10/Rev.4/Add.1 
Page 234  
 
 1, 2 and 3 on national treatment.  Cinema theatre operation services :  Mode 1 market access unbound, 
full commitments in Modes 2 and 3.  Modes 1 a nd 2 national treatment unbound, full commitments in 
Mode 3, except for access to subsidies.  Dance instructor servi ces (except dance sport) :  Mode 1 
market access and national treatment unbound,  full commitments in Modes 2 and 3.  News agency 
services :  full commitments in Modes 1 and 2.  Mode 3 limitation on maximum level of foreign 
investment.  Libraries, archives, museum s and other cultural services: Mode 1 market access 
unbound, full commitments in Modes 2 and 3.   Modes 1, 2 and 3 national treatment unbound.  
Sporting services and other recreational services (including gambling and betting services):   
full commitments in Modes 1, 2 and 3.  
Cape Verde
  Recreational fishing:  Mode 1 market access unbound, fu ll commitments in Modes 2 and 
3.  Cinema theatre operation services :  Modes 1 and 2 national treatment unbound, full commitments 
in Mode 3 national treatment, except unbound for support programmes established to preserve or 
promote the cultural identity. 
11. Transport Services 
Ecuador   Air transport, road transport and auxiliary services for maritime :  unbound limitations in 
Mode 1, full commitments in Modes 2 and 3.  
Bulgaria   Maintenance and repair of aircrafts, ra il transport equipmen t and road transport 
equipment :  unbound* limitations in Mode 1, full commitments in Modes 2 and 3.  Air transport 
services :  sales and marketing including CRS; full commitments in Modes 1, 2 and 3 .  Storage and 
warehouse services auxiliary to road transport :  Mode 1 unbound*,  full commitments in Modes 2 
and 3.  Freight transport agency services and other auxiliary transport services :  full commitments  in 
Modes 1 and 2 but commercial presence required, commitments in Mode 3 with limitations.  
Panama   Maintenance and repair of aircrafts : full commitments in Modes 1, 2 and 3. 
Kyrgyz Republic   Maritime transport services, rail transport services, road transport services, 
pipeline transport, services auxiliary to all mod es of transport, services on transport tickets 
reservation by means of computers :  full commitments in  Modes 1, 2 and 3.  Maintenance and repair 
of aircrafts :  full commitment in Modes 1, 2 and 3 with 49 per cent foreign equity limitation until 
2005. 
Latvia   Maritime transport services : full commitment in Modes 1, 2 and 3.  Internal waterways 
transport :  mode 1 unbound* limitations, full commitment in Modes 2 and 3.  Maintenance and repair 
of aircrafts :  full commitment in Modes 1, 2 and 3.  Road transport services :  unbound limitations in 
Mode 1; commitments in Modes 2 and 3 with authorization requirement.  Auxiliary services to all 
modes of transport : full commitments in Modes 1, 2 and 3. 
Estonia   Maintenance and repair of vessels, maintenan ce and repair of aircraft, maintenance and 
repair of rail equipment, auxiliary services to all modes of transport :  full commitments in Modes 1, 2 
and 3.  International truck transport :  unbound limitations in Mode 1, full commitments in Modes 2 
and 3. 
Jordan   Maritime transport: passenger, freight transportation services :  full  commitments in Modes 1 
and 2 (with certain limitations on market access in Mode 1), limitations in Mode 3.  Rental services of 
vessels with operator :  full commitments in Modes 1, 2 and 3.  Maintenance and repair of vessels :  
full commitment in Modes 1, 2 and 3 except for Mode  3 access restricted to Jordanians nationals and 
juridical entities.  Storage and warehousing services : unbound limitations in Mode 1, full 
commitments in Modes 2 and 3.  Shipping agents :  unbound limitations in Mode 1, commitments in 
Modes 2 and 3 with restrictions on market access in Mode 3.  Air Transport : maintenance and repair  WT/ACC/10/Rev.4/Add.1 
 Page 235 
 
 
 of aircraft; Mode 1 subject to an  Agreement with the National carrier.  Mode 2 full commitment and 
mode 3 unbound limitations on market access.  Computer reservation system : full commitments in 
Modes 1, 2 and 3.  Air auxiliary services : full commitments in Modes 1 and 2, with Mode 3 
restrictions on market access.  Freight inspection services  (excluding pre-shipment inspection for 
customs valuation purposes on imports):  commitments  in Modes 1, 2 and 3 except for limitations on 
market access.  
Georgia   Maritime transport services :  full commitments in Modes 1, 2 and 3, except unbound* 
limitations in Mode 1 for maintenance and towing services.  Air transport services :  full commitments 
in Modes 1, 2 and 3 for sales and marketing but unbound* limitations in Mode 1 for maintenance and 
repair.  Rail transport services :  unbound limitations in Mode 1, commitments in Modes 2 and 3 with 
some limitations in Mode 3.  Road transport services : unbound limitations in Mode 1, full 
commitments in Modes 2 and 3.  Freight transportation services :  commitments in Modes 1, 2 and 3, 
with limitations on market access in Mode 3.  Auxiliary services :  unbound limitations in Mode 1, 
commitments in Modes 2 and 3, with limitations on market access in Mode 3.  Freight inspection 
services :  full commitments in Modes 1, 2 and 3. 
Albania   Maritime transport services : rental of vessels with crew and maintenance and repair - full 
commitments in Modes 1, 2 and 3.  Air transport services : maintenance and repair:  full commitments 
in Modes 1, 2 and 3.  Road transport services : passenger and freight transportation - unbound 
limitations in Mode 1, full commitments in Modes 2 and 3 except where this mode of delivery is not 
feasible.  Rental, maintenance and support :  full commitments in Modes 1, 2 and 3 (except where 
exists a technical unfeasibility).  Auxiliary services :  commitments in Modes 1, 2 and 3 with certain 
licensing limitations.  
Oman   Maritime transport services :  passenger and freight transportation - full commitments in 
Modes 1, 2 and 3.  Air transport services :  maintenance and repair - fu ll commitments in Modes 1, 2 
and 3.  Selling and marketing, computer reservation system - full commitments in Modes 1, 2 and 3 except for limitations on market access in Mode  3 (foreign equity limited to 51 per cent).  Auxiliary 
services : commitments in Modes 1, 2 and 3 with lim itations on market access in Mode 3 (foreign 
equity limited to 51 per cent).  
Croatia
  Maritime transport services :  full commitments in Modes 1 (except for cabotage) 2 and 3, 
except unbound* limitations in Mode 1 for maintenance and towing services.  Air transport services : 
full commitments in Modes 1, 2 and 3 for sales and marketing but unbound* limitations in Mode 1 for 
maintenance and repair and rental services.  Rail transport services :  unbound limitations in Mode 1, 
commitments in Modes 2 and 3.  Road transport services :  unbound limitations in Mode 1, full 
commitments in Modes 2 and 3.  Pipeline transport services :  full commitments in Modes 1, 2 and 3. 
Auxiliary services : unbound limitations in Mode 1, commitment s in Modes 2 and 3, with limitations 
on market access in Mode 3. 
Lithuania   Maritime transport services :  pushing and towing services - full commitments in Modes 1 
and 2, and unbound limitations in Mode 3; supporting services  – limitations on market access in 
Mode 3 (language requirement for licence obtention).  Internal waterways services :  unbound* 
limitations in Modes 1 and 3, full commitments in Mode 2.  Air transport services:  unbound* 
limitations in Mode 1, full commitments in Modes 2 and 3.  Rail transport services :  maintenance and 
repair of equipment - unbound* limitations in Mode 1, full commitments in Modes 2 and 3; 
supporting services  - unbound* limitations in Mode 1, full commitments in Modes 2 and 3.  Road 
transport services :  Unbound limitations in Mode 1, full commitments in Modes 2 and 3.  Auxiliary 
services :  Full commitments except for unbound* limitations in Mode 1 for cargo handling and storage 
and warehouse services. WT/ACC/10/Rev.4/Add.1 
Page 236  
 
 Moldova
  Maritime, internal waterways, air, space, rail, road, pipeline and other transport services, 
and services auxiliary to all modes of transport :  full commitments in Modes 1, 2 and 3. 
China   Maritime transport services.  full commitments in Modes 1 and 2, except Mode 1 unbound* for 
auxiliary services (maritime cargo-handling, cust oms clearance and container station and depot 
services).  Mode 3 limitations on foreign investment for operation of fleet under national flag.  
Mode 3 unbound for other forms of commercial presence.  Internal waterways transport services 
(freight transport) :  Mode 1 limited to ports open to foreign vessels; full commitments in Mode 2; 
unbound in Mode 3.  Air transport services:  aircraft repair and maintenance :  Mode 1 unbound*; full 
commitments in Mode 2; Mode 3 limitations for joint ventures; computer reservation systems :  
limitations in Mode 1; full commitmen ts in Mode 2; unbound in Mode 3.  Rail and road transport 
services :  full commitments in Modes 1 and 2.  Mode 3 limitations for six and three years after 
accession respectively.  Services auxiliary to all modes of transport :  storage and warehousing 
services:  unbound in Mode 1; full commitments in Mode 2; Mode 3 limitations for three years after 
accession; freight forwarding agency services :  full commitments in Modes 1 and 2; Mode 3 
limitations four years after accession.   
Chinese Taipei   Air transport services:  maintenance and repair of aircraft:   Mode 1 unbound*, full 
commitments in Modes 2 and 3; selling and marketing and computer reservation systems :  
full commitments in Modes 1, 2 and 3.  Rail transport services: passenger transportation and freight 
transport services:  Mode 1 unbound*, full commitments in Modes 2 and 3; Maintenance and repair 
of equipment :  full commitments in Modes 1, 2 and 3.  Road transport services :  passenger 
transportation and import and export of freight : Mode 1 unbound*, full commitments in Modes 2 and 
3; Maintenance and repair of equipment :  full commitments in Modes 1, 2 and 3.  Services auxiliary 
to all modes of transport :  full commitments in Modes 1, 2 and 3, except Mode 1 unbound* for cargo 
handling and storage and warehousing services.   
Armenia   Air transport services:  maintenance and repair of aircraft:   Mode 1 unbound*, full 
commitments in Modes 2 and 3; selling and marketing and computer reservation systems :  full 
commitments in Modes 1, 2 and 3.  Rail transport services :  Maintenance and repair of equipment :  
Mode 1 unbound*, full commitments in Modes 2 and 3.  Road transport services :  passenger and 
freight transportation:  full commitments in Modes 1, 2 and 3 except for Mode 1 limitations on 
national treatment for public roads and entry permits; Maintenance and repair of equipment:   Mode 1 
unbound*, full commitments in Modes 2 and 3.  Services auxiliary to all modes of transport:  cargo 
handling and storage and warehouse services   Mode 1 unbound*, full commitments in Modes 2 
and 3:  freight transport agency and inspection services:  Full commitments in Modes 1, 2 and 3 
except Mode 1 and 3 limitations on customs clearance. 
FYROM   Air transport services:   full commitments in Modes 2 and 3 for aircraft repair and 
maintenance services, and full commitments in Mo de 2 for supporting services and CRS services.  
Mode 1 unbound for aircraft repa ir and maintenance services and Modes 1 and 3 (national treatment) 
unbound for supporting services and CRS services.  Rail and road transport services :  Maintenance 
and repair of rail transport equipment – full commi tments in Mode 2, Modes 1 and 3 unbound (market 
access).  Road transport services: full commitments in Modes 2 and 3. Mode 1 unbound.   
No commitments on supporting services.  Pipeline transport:  full commitments in Modes 1, 2 and 3.  
Services auxiliary to all modes of transport (storage and warehouse services, freight transport agency 
services):   Air transport – Modes 1 and 3 unbound full commitm ents in Mode 2.  Road transport – full 
commitments except Mode 1 unbound. Rail transpor t – full commitments except Modes 1 and 3 
(market access) unbound.  
Cambodia   Maritime services :  unbound.  Air transport services:  aircraft repair and maintenance, 
selling and marketing of air transport and CRS services :  full commitments in Modes 1, 2 and 3.   WT/ACC/10/Rev.4/Add.1 
 Page 237 
 
 
 Road transport services:  full commitments in Modes 1, 2 and 3.  Pipeline transport services :  
Mode 1 and 3 limitations, full commitments in Mode 2. 
Nepal   Air transport services maintenance and repair of  aircraft and CRS, pipeline transport and 
storage and warehouse services:  full commitments in Modes 1 and 2.  Mode 3 limitations on 
maximum foreign equity participation. 
Saudi Arabia   Maritime services : full commitments in Modes 1, 2 and 3 and additional commitments 
for international maritime transport services.  Air transport services:  aircraft repair and maintenance 
and supporting services for air transport.  Full commitments in Modes 1, 2 and 3.  Rail transport 
services:  full commitments in Mode 1 and 2.  Mode 3 lim itation on foreign investment in the form of 
Build, Operate and Transfer arrangement.  Pipeline transport services and auxiliary transport 
services:  full commitments in Modes 1, 2 and 3. 
Viet Nam   Maritime transport services :  Mode 1 market access a nd national treatment unbound, 
except for full commitments in freight transportation.   Full commitments in Mode 2.  Mode 3 market 
access.  Full commitments in Mode 3 on national treatment.  Maritime auxiliary services :  Mode 1 
market access and national treatment unbound.  Full  commitments in Mode 2.  Mode 3 limitation on 
maximum level of foreign capital in joint ventures.  Customs clearance and container station and 
depot services :  Mode 1 market access and national tr eatment unbound.*  Full commitments in 
Mode 2.  Mode 3 limitation.  Internal Waterways Transport :  Mode 1 market access and national 
treatment unbound.*  Full commitments in Mode 2.  Mode 3 limitation.  Air transport services :  Sales 
and marketing air product services :  full commitments in Modes 1 and 2.  Mode 3 limitation on 
airlines.  Computer reservation services :  full commitments in Modes 1, 2 and 3, except for market 
access limitations on the use of the public telecommunication network.  Maintenance and repair of 
aircraft : full commitments in Mode 1 and 2.  Mode 3 limitation on maximum foreign capital 
contribution.  Rail transport services :  Mode 1 market access and national treatment unbound, full 
commitments for Mode 2.  Mode 3 market access and national treatment unbound, except for 
limitations on maximum foreign equity participation.  Road transport services :  Mode 1 unbound.  
Full commitments for Mode 2.  Mode 3 limitation on level of foreign equity participation.  Services 
auxiliary to all modes of transport :  Mode 1 unbound.  Full commitments for Mode 2.  Mode 3 
limitation.  Storage and warehouse and freight transport agency services :  Mode 1 unbound.*  Full 
commitments for Mode 2.  Mode 3 limitation.  Other :  Mode 1 unbound, except for freight brokerage 
services.  Full commitments for Mode 2.  Mode 3 limitation.  
Tonga   Maritime transport services:  Modes 1, 2 and 3 market access and national treatment unbound.   
Air transport services and services auxiliary to all modes of transport :  full commitments in Modes 1, 
2 and 3.  
Ukraine   Maritime transport services:  Internatio nal Transport (freight and passengers):   f u l l  
commitments in Mode 1 for liner shipping, bulk, tr amp, and other international shipping (including 
passenger transportation).  Full commitments in Mode 2. Mode 3 limitation.  Maritime cargo 
handling services, storage and warehousing services,  customs clearance services for maritime 
transport services, container station and depot services:  Mode 1 unbound, full commitments in 
Modes 2 and 3.  Maritime agency services and (maritime) freight forwarding services :  full 
commitments in Modes 1, 2 and 3.  All internal waterways transport:   full commitments in Modes 1, 
2 and 3.  Passenger transportation and freight tr ansportation (excluding cabotage):  Modes 1 and 3 
unbound*, full commitments in Mode 2.  All air transport services:  full commitments in Modes 1, 2 
and 3.  Computer reservation system:   Modes 1 and 3 unbound, full commitments in Mode 2.  All rail 
transport services:   full commitments in Modes 1, 2 and 3.  Passenger and freight transportation :  
Modes 1 and 3 unbound, full commitments in Mode 2.  Full commitments in Modes 1, 2 and 3 on national treatment.  All road transport services :  full commitments in Modes 1, 2 and 3. Passenger 
transportation and freight transportation :  Mode 1 market access unbound. Full commitments in WT/ACC/10/Rev.4/Add.1 
Page 238  
 
 Mode 2.  Mode 3 market access limitation.  Full commitments in Modes 1, 2 and 3 on national 
treatment.  Pipeline transport :  full commitments in Modes 1, 2 and 3.  All services auxiliary to all 
modes of transport:   Mode 1 market access and national treatment unbound*, full commitments in 
Modes 2 and 3.  Freight transport agency services :  full commitments in Modes 1, 2 and 3.  All other 
services not elsewhere specified :  Mode 1 unbound*, full commitments in Modes 2 and 3.  
Cape Verde
  International maritime transport (passe nger and freight, except cabotage transport) :  
full commitments in Modes 1 and 2.  Mode 3 limitation.  Maritime auxiliary services :  Mode 1 market 
access and national treatment unbound, full commitment s in Mode 2.  Mode 3 limitation on minimum 
level of locally employed staff.  Storage and warehousing services :  Mode 1 unbound, full 
commitments in Modes 2 and 3.  Customs clearance services :  Modes 1 and 3 market access and 
national treatment unbound, full commitments in Mode 2.  Container station and depot services :  
Mode 1 market access and national treatment unboun d, full commitments in Modes 2 and 3.  
Maritime agency services, maritime freight forwarding services, and rental of boats and ships :  full 
commitments in Modes 1 and 2.  Mode 3 limitation.  Supporting services for maritime transport :  full 
commitments in Modes 1 and 2, Mode 3 unbound.  Road transport services :  full commitments in 
Modes 1, 2 and 3.  
MFN Exemptions 
Ecuador   Audiovisual services :  Ibero-American Cinematographic Agreement and Latin American 
Cinematographic Agreement (preferential). 
Bulgaria   Audiovisual services :  bilateral and plurilateral Agr eements on co-production of audio-
visual works (preferential); European a udio-visual Agreements (preferential).  Transport services:   
Passenger and freight transportation on internal waterways (preferential).  Passenger and freight 
transportation by rail (preferential).  Road passe nger and freight transportation (preferential).  
Maritime transport:  UN Liner Conference Conventi on and bilateral cargo sh aring (preferential).  
Sales and marketing services for air transport including CRS.  Cargo-handling services and storage in 
warehouse services in sea and rivers harbours, incl uding services relating to containers and goods in 
containers (reciprocal).  Legal services  (preferential).  Medical services  (preferential). 
Panama   All sectors :  very broad exemption on legal Agre ements between governments of the region 
(preferential).  All sectors : preferential treatment for suppliers  operating under Pana ma Canal treaties 
(preferential).  Professional services : reciprocity for authorization to exercise a profession 
(reciprocal).  Audiovisuals :  Ibero-American Cinematographic Agreement and Latin American 
Cinematographic Agreement (preferential). 
Latvia   Transport services :  Passenger and freight road transpor t: bilateral and plurilateral Agreement 
on road transport (preferential).  Sales and marke ting of air transport services and CRS:  bilateral air 
transport Agreements (reciprocal).  Audio-visual services : bilateral and plurilate ral Agreements on co-
production of  audiovisual works; European audio-visual Agreements (preferential). 
Estonia   All sectors :  granting permits for entry, stay, and work in Estonia to service providers 
(reciprocal).  Audiovisual services: bilateral and plurilateral Agreements on co-production of  
audiovisual works; European audio-visual Agreements (preferential).  International road transport 
services :  bilateral or plurilateral Agreements on international road transport (preferential). 
Jordan   All sectors:  Commercial presence, Movement of natural persons (preferential):  Land use 
(reciprocal).  Temporary access to auditors and pharmacists, geologists/geological engineers 
(reciprocal).  Licence for Medical labs (reciprocal). Audiovisual services :  bilateral and 
plurilateral Agreements on co-production of audi o-visual works (preferential); European audio- WT/ACC/10/Rev.4/Add.1 
 Page 239 
 
 
 visual Agreements (preferential).  Travel agencies and tour operator services (preferential).  News 
agency service  (reciprocal).  Land transport arrangements (preferential). 
Georgia   Transport services :  bilateral Agreements (reciprocal).  Fishing related services  (reciprocal). 
Motion picture/video tape pr oduction services (preferential). 
Albania   Transport services :  Road Transport, Passenger and Freight: bilateral and 
plurilateral Agreements (preferential).  Sale a nd marketing of air transport services and computer 
reservation systems:  bilateral air transport Agreements (preferential).  Audiovisual services :  bilateral 
and plurilateral Agreements on co -production and distribution of audio-visual works and production 
and distribution of televisi on programs (preferential). 
Croatia   Transport services :  Road Transport, Passenger and Freight:  bilateral and 
plurilateral Agreements (preferential).  Audio-visual services : bilateral and plurilateral Agreements on 
co-production and distribution of audio-visual work s and production and distribution of television 
programs (preferential).  Real Estate Services :  reciprocity requirement for foreign persons and 
approval from the minister for foreign affairs (reciprocal). 
Lithuania :  Legal services :  Attorneys require bilateral legal assistance Agreements.  Audiovisual 
services :  European Agreements, bilateral Agreem ents on co-production and European support 
programmes.  Tourist guide services :  bilateral Agreements (reciprocal).  Road transport, passenger 
and freight services :  bilateral Agreements.  Sale and marketing of air transport services and 
computer reservation systems :  bilateral Agreements.  Purchase of land :  acquisition procedure 
established by constitutional law. 
Moldova   Audiovisual services :  European Agreements, bilatera l Agreements on co-production and 
European support programmes.  Road transport services :  Passenger and freight - 
bilateral Agreements and road cabotage for domestic  registered vehicles only.  Selling and marketing 
of air transport services - bilateral Agreements (preferential). 
China   Maritime transport, international  transport and freight and passengers :  bilateral Agreements 
to engage in unusual business in Chin a and Agreements of cargo sharing. 
Chinese Taipei   All sectors :  reciprocity of land rights and ac quisition of land for offices, residences, 
shops and factories, churches, expatriate schools,  chancellery, facilities of non-profit organisations 
and graveyards.  Supporting and auxiliary air transport services :  bilateral Agreements with foreign 
air carriers for self-handling in ramping and other supporting services. 
Armenia   Road transport services (passenger and freight) :  bilateral (reciprocal).  Audiovisual 
services :  bilateral and plurilateral Agreements on co-production a nd European support programmes 
(preferential). 
FYROM   Audiovisual services :  bilateral, plurilateral Agreemen ts on co-production and European 
support programmes (preferential).  Educational services :  bilateral Agreements for exchange 
programmes.  CRS and sales and marketing of air transport services :  exemption if no equivalent 
treatment in country of origin of parent carrier of system vendor.  Road transport services :  
bilateral Agreements regulating traffic rights (reciprocal). 
Cambodia   Audiovisual services :  bilateral and plurilateral Ag reements on co-production, support 
programmes and access to broadcasting transmission.  Land transport:   bilateral and 
plurilateral Agreements on facilitation of tr ansport and transit transport Agreements.  Internal 
waterways :  bilateral and plurilateral Agreements for ships of countries concerned operating in WT/ACC/10/Rev.4/Add.1 
Page 240  
 
 Mekong river basin.  Maritime transport :  bilateral and plurilateral Ag reements on ships of countries 
concerned operating in Siam Gulf. 
Nepal
  All sectors :  bilateral Agreement on allocation of  non-convertible currency effected by 
commercial banks without involvement of Central Bank.  Audiovisual services :  bilateral and 
multilateral Agreements on co-production.  Tourism :  plurilateral Agreemen t on higher allocation of 
convertible currency for travel purposes. 
Saudi Arabia   Road transport and maritime shipping services : bilateral Agreements allowing 
preferential treatment. 
Viet Nam   All sectors :  Commercial Presence :  bilateral investment treaties (preferential).  
Audiovisual services :  bilateral or plurilateral Agreem ents on co-production; bilateral and 
plurilateral Agreements granting the bene fit of support programmes; bilateral or 
plurilateral Agreements on measure s which extend national treatment.  Maritime transport :  
bilateral Agreements on normal bus iness operations of fully owned subsidiaries of foreign shipping 
companies.  Sea-transport services :  bilateral Agreement on three sub-sectors subject to preferential 
treatment. 
Tonga   Audiovisual services :  bilateral or plurilateral Agreem ents on co-production; bilateral and 
plurilateral Agreements on granting the bene fit of support programmes; and bilateral or 
plurilateral Agreements on measur es which extend national treatment.  
Ukraine   Audiovisual services:   European Agreements, defining works of European origin;  
bilateral Agreements on co-production;  European Agreements on granting the benefit of any support 
programs.  Internal waterways transport (passenger and freight transportation):   bilateral and 
plurilateral Agreements on access and/or traffic rights and the terms of conduct of the kind of 
economic activity.  Rail transport (passenger and freight transportation) :  bilateral or 
plurilateral Agreements on access and/or traffic rights and the terms of conduct of this kind of 
economic activity.  Road transport passenger and freight transportation :  bilateral Agreements on 
measures, which reserve and/or restrict the supply of this kind of transportation services and specify 
the terms and conditions of this supply, including tran sit permits and/or preferential road taxes, in the 
territory or across the borders of Ukraine.  Air transport computer reservation system services :  
gradual transition and upgrading of th e international investor and distributing system in the internal 
market.  
Cape Verde   All sectors:  bilateral or plurilateral Agreements  on waiver of nationality requirements 
for the exercise of certain activities and professions ; bilateral and regional Agreements on full 
national treatment extended to nationals of ECOWAS.  Audiovisual services :  bilateral or 
plurilateral Agreements on co-produc tion; bilateral or plurilateral Ag reements on granting the benefit 
of support programmes; bilateral or plurilateral Agreements on extending national treatment to 
audiovisual works.  WT/ACC/10/Rev.4/Add.1 
 Page 241 
 
 
 ANNEX 5 
Transitional Arrangements  
The following commitment paragraphs are numbered according to the original Working Party Reports 
for reference purposes.  They have been grouped toge ther by subject, for the purposes of comparison. 
ECONOMIC POLICIES 
Non-discrimination China
 
In particular, the representative of China confirme d that measures would be taken at national and 
sub-national level, including repeal or modificati on of legislation, to provide full GATT national 
treatment in respect of laws, regulations and othe r measures applying to internal sale, offering for 
sale, purchase, transportation, distribution or use of the following: 
– After sales service  (repair, maintenance and assistance), including any conditions applying to 
its provision, such as the MOFTEC third Decr ee of 6 September 1993 , imposing mandatory 
licensing procedures for the supply of after- sales service on various imported products; 
– Pharmaceutical  products, including regulations, no tices and measures which subjected 
imported pharmaceuticals to distinct procedures and formulas for pricing and classification, 
or which set limits on profit margins attainab le and imports, or which created any other 
conditions regarding price or local content whic h could result in less favourable treatment of 
imported products; 
– Cigarettes , including unification of the licensing requirements so that a single licence 
authorized the sale of all cigarettes, irrespectiv e of their country of origin, and elimination of 
any other restrictions regarding points of  sale for imported products, such as could be 
imposed by the China National Tobacco Corporation ("CNTC").  It was understood that in the case of cigarettes, China could avail itself of a transitional period of two years to fully unify the licensing requirements.  Immediately upon accession, and during the two year transitional 
period, the number of retail outlets selling imported cigarettes would be substantially 
increased throughout the territory of China; 
– Spirits
, including requirements applied under Chin a's "Administrative Measures on Imported 
Spirits in the Domestic Market", and other provisions which imposed distinct criteria and 
licensing for the distribution and sale of different categories of spirits, including unification of the licensing requirements so that a single licence authorized the sale of all spirits irrespective 
of their country of origin; 
– Chemicals
, including registration procedures applicab le to imported products, such as those 
applied under China's "Provisions on the Envir onmental Administration of Initial Imports of 
Chemical Products and Imports and Expo rts of Toxic Chemical Products"; and 
– Boilers and pressure vessels , including certification and inspection procedures which had to 
be no less favourable than those applied to goods  of Chinese origin, and fees applied by the 
relevant agencies or administrative bodies, whic h had to be equitable in relation to those 
chargeable for like products of domestic origin. 
The representative of China stated that in the cases of pharmaceuticals, spirits and chemicals cited 
above, China would reserve the right to use a transitional period of one year from the date of accession in order to amend or repeal the relevant le gislation.  The Working Party took note of these 
commitments (paragraph 23, see also Annex 1A).  WT/ACC/10/Rev.4/Add.1 
Page 242  
 
 Foreign Exchange and Payments  
Cape Verde
 
In reply, the representative of Cape Verde confirmed that his Government would revise its existing 
legislation to eliminate the prior authorization re quirement for acquiring foreign exchange to pay for 
imported merchandise worth more than CVE 5 million.  He expected the revised legislation to be 
enacted by December 2007 (and in any case no later th an July 2008).  He also confirmed that the 
acquisition of foreign exchange fo r payment of foreign services or foreign investment was not subject 
to any requirements or restrictions.  The Working Party took note of this commitment (paragraph 18). 
POLICIES AFFECTING TRADE IN GOODS 
Trading rights 
China  
Members of the Working Party noted China's commitment that it would phase out the limitation on 
the grant of trading rights for goods specified in Annex 2B of its Draft Protocol within three years 
after accession.  In responding to questions rais ed by some members of the Working Party, the 
representative of China confirmed that China would pr ogressively liberalize the right to trade in such 
goods by increasing the number of designated entities pe rmitted to import goods in each of the three 
years of the transition period specified in Annex 2B .  The representative of China added that China 
would eliminate import and export volume as a cr iterion for obtaining the right to trade these 
products, reduce minimum capitalizati on requirements and extend the right to register as designated 
importing and exporting enterprises to enterprises that  used such goods in the production of finished 
goods and enterprises that distributed such goods in Ch ina.  At the end of three years, all enterprises 
in China and all foreign enterprises and individuals  would be permitted to import and export such 
goods throughout the customs territory of China.  During the transition period, none of the criteria 
applicable under the designated trading regime w ould constitute a quantitative restriction on imports 
or exports.  The Working Party took note of these commitments (paragraph 86).  
Cambodia  
The representative of Cambodia confirmed that it was not the intent of his Government that the 
current requirements for importa tion of pharmaceuticals or of veterinary medicines should 
discriminate against imports.  In this regard, he further confirmed that no later than 1 June 2005, 
Cambodia would amend its legislation, e.g., th e Law on Drug Management and Prakas No. 82 of 
31 March 1999 on "Procedures for Exports and Imports of Pharmaceuticals", so as not to abridge the 
right to import and to export, and that any register ed entity could be the importer or exporter of 
record.  He confirmed that from that date, Cambod ia would ensure that its laws and regulations 
relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in 
full conformity with its WTO obligations, including  Articles VIII:I(a), XI:I and III:2 and 4 of the 
GATT 1994 and that it would also implement such laws  and regulations in full conformity with these 
obligations.  He confirmed in particular that this  was recognized as without prejudice to requirements 
that might be placed on distributors of domestic an d imported products to preserve plant, animal or 
human health, life, or safety.  The Working Pa rty took note of these commitments (paragraph 50).  WT/ACC/10/Rev.4/Add.1 
 Page 243 
 
 
 IMPORT REGULATION 
Tariff Rate Quotas, Tariff Exemptions  
Ukraine  
The representative of Ukraine said that from the da te of accession Ukraine would allocate its only 
tariff rate quota on raw cane sugar only in conformity  with the WTO Agreement, including Articles I, 
II, VIII, X, XI and XIII of GATT 1994, Article 4 of  the Agreement on Agriculture, the Agreement on 
Import Licensing Procedures and other WTO provisions.  Ukraine would not main tain, apply or revert 
to the auctioning of tariff quota for any product.  Allocation methods used would not have trade-
restrictive or -distortive effects on imports a dditional to those occasioned by a quantity-limited 
in-quota rate and an out-of-quota rate and would take account of the need to issue any licenses in 
economic quantities.  Any arrangeme nts applied would be administered and applied in a uniform, 
impartial, reasonable, transparent, predictable a nd fair manner.  Ukraine would introduce a process for 
consultation with trading partners , importers and exporters prior to the amendment of tariff quota 
regulations, involving public notification of inte nded arrangements and the provision of adequate 
opportunity for comments to be made before fina l decisions are taken and implemented on such 
changes.  The representative of Ukraine confirmed that Ukraine would adopt a system of allocating 
raw-cane sugar on a first-come first-served basis within three years of the date of WTO accession.  
In the period prior to the adoption of the first- come first-served method, Ukraine would apply the 
principles outlined in Table 14 and amend any intern al regulations or instructions accordingly to 
reflect these principles.  The Working Part y took note of these commitments (paragraph 136). 
Fees and Charges for Services Rendered 
Bulgaria  
The representative of Bulgaria confirmed that by  31 December 1997 Bulgaria would bring its customs 
clearance fee into conformity with  Article VIII of the GATT 1994.  In this regard, from that time 
revenues collected through the appli cation of the Customs Clearance Fee would be used solely for the 
operation of customs clearance of imports and exports to which the fee was applied, and total annual 
revenues from collection of the fee would not exceed the cost of customs clearance operations items 
subject to the fees.  Information regarding the appl ication and level of the fee, revenues collected and 
their use would be provided to WTO Members upon re quest.  The Working Party took note of these 
commitments (paragraph 37). 
Jordan  
The representative of Jordan confirmed that from the date of accession, Jordan would impose any fees or 
charges for "services rendered" to importation or exportation only in conf ormity with Arti cle VIII of the 
GATT 1994.  He further confirmed th at the fee described in paragr aph 71 for the authentication or 
certification of import documents by Chambers of  Commerce or consular o fficials in the exporting 
country would be fixed at JD 21 per transaction from the date of accession.  Th e practice of requiring 
such certifications would be elim inated by 31 December 2002.  Info rmation regarding the application 
and level of such fees, revenues collected and their use, would be provided to WTO Members upon 
request.  The Working Party took note of these commitments (paragraph 72). 
Saudi Arabia  
The representative of Saudi Arabia confirmed that the requirement for notarization, authentication or 
consularization of trade documents, including certificates of origin and invoices, and the associated fees applied to all exports to Saudi Arabia would be terminated no later than 31 December 2007, as WT/ACC/10/Rev.4/Add.1 
Page 244  
 
 authorized by Council of Ministers Decision No. 5-B-57611 of 28.11.1424H (20 January 2004).  
He confirmed that this commitment included fees charged by Consular Offices of the Kingdom of 
Saudi Arabia and by the Business Council.  The Working Party took note of this commitment 
(paragraph 122). 
Cape Verde
 
The representative of Cape Verde confirmed that his Government would revise its legislation to 
eliminate or to alter its current customs processing fee of 1.04 per cent ad valorem  to ensure that by 
December 2012 its application was in accordance with  Article VIII of the GATT 1994, and that from 
the date of accession any additional fees or charges imposed on or in connection with importation and 
exportation would be applied in accordance with Ar ticle VIII of the GATT 1994.  The Working Party 
took note of this commitment (paragraph 99). 
Application of Internal Taxes on Imports  
Ecuador  
The representative of Ecuador acknowledged that the Special Consumption Tax is applied to a number 
of imported products at rates in excess of those app lied to similar domestically  produced goods, and that 
this practice is not in conformity with Article III.  Ecuador would equalize the application of the tax no 
later than 31 July 1996.   The Working Part y took note of this commitment (paragraph 19). 
Bulgaria  
The representative of Bulgaria stated that as of 31 December 1997, Bulgaria would apply its excise 
tax rates on beer, wine, distilled spirits and tobacco products in strict compliance with Article III of 
the GATT 1994, in a non-discriminatory manner to  imported and domestically produced goods.  
During this period, Bulgaria will not increase the difference in the amount of tax between imported 
and domestically produced goods.  As of 31 December 1997, Bulgaria  will implement a new system 
of excise taxes on beer, wine, spirits and cigarettes, which is currently being de veloped, that envisages 
the following methods of determination of the excise tax levels:  (a) for distilled spirits, specific duties 
based on percentage alcohol content; and (b) for beer, wine and cigarettes, an identical tax on 
imported and domestically produced articles, or on th e basis of specific, measurable characteristics of 
the product or the component parts of the product, wh ich criteria will be consistent with Article III of 
the GATT 1994, published and readily available to importers, exporters and domestic producers.  The 
Working Party took note of these commitments (paragraph 45). 
Lithuania  
The representative of Lithuania stated that, from the date of accession, Lithuania would, with two 
exceptions, apply its domestic taxes on products, in cluding those listed in paragraphs 62 to 65 and 
Tables 6 and 7 in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imports regardless of country of origin  and to domestically-produced goods.  Lithuania's 
excise taxes applied to imported and domestic beer  from whatever size brewery, and the excise tax 
differentiation for mead beverages relative to other distilled alcoholic beverag es, would be equalized 
or otherwise brought into conformity with Article  III of the GATT by 31 December 2005.  He added 
that Lithuania would report annually to WTO Memb ers on the status of legislation concerning the 
taxation of beer and mead during this period.  The Working Party took note of these commitments 
(paragraph 66).  WT/ACC/10/Rev.4/Add.1 
 Page 245 
 
 
 Armenia  
The representative of Armenia confirmed that his Government had enacted legislation that would 
eliminate, as of 31 December 2008, the existing ex emption from the value added tax of domestic 
agricultural production sold by producers and for  sale s of veterinary products.  He added that during 
this period, the scope of the exemption would not be in creased, either in terms of coverage or level of 
exemption, nor would the scope or amount of the ta x exemption be restored if  it were reduced during 
this period.  He further confirmed that, to ensure transparency during this pe riod, Armenia would notify 
the General Council annually of the status of th e tax exemption, and on its scope and level.  
Upon request, Armenia would consult with WTO Memb ers concerning the status  of the VAT exemption 
and its effect on their trade.  The Working Party took note of these commitments (paragraph 65). 
FYROM  
The representative of FYROM stated that, from the date of accession, FYROM would, with one 
exception, apply its domestic taxe s on products, including those liste d in paragraphs 85 to 96 and 
Tables 3(a), 4(a) and 4(b) in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imports regardless of country of origin and to domestically-produced 
goods.  FYROM's excise taxes a pplied to imported and domestic  tobacco products would be 
equalized or otherwise brought into conformity w ith Article III of the GATT in accordance with the 
timetable contained in Table 3(b) and the Amendm ents to the Law on Excise Taxes of June 2002.  
The Working Party took note of th ese commitments (paragraph 97).   
Viet Nam
 
The representative of Viet Nam confirmed that fro m the date of accession, Viet Nam would ensure 
that its laws, regulations and othe r measures relating to internal tax es and charges levied on imports, 
except for those relating to dis tilled spirits and beer, would be in full conformity with its 
WTO obligations, in particular Article III of th e GATT 1994, and that Viet Nam would implement 
such laws, regulations and ot her measures in full conformity with those obligations.  
The representative of Viet Nam further confirmed that , within three years after the date of accession, 
Viet Nam would apply excise taxes and other internal  taxes on distilled spirits and beer in accordance 
with the WTO Agreement, including Articles I and III of the GATT 1994.  To this end, he further 
confirmed that, within three years after the date of accession, all distilled spirits with an alcohol 
content of 20 per cent or higher would be subject to either a single specific rate per litre of pure alcohol or a single ad valorem  rate.  The Working Party took note of these commitments 
(paragraph 198). 
Further, the representative of Viet Nam confirmed that , within three years after the date of accession, 
Viet Nam would apply a single ad valorem  rate to all beer products wit hout regard to the packaging of 
the product, i.e., draught, draft, bottle, or can.  The Working Party took note of this commitment 
(paragraph 199). 
Cape Verde
 
The representative of Cape Verde confirmed that by  June 2008 Cape Verde' s laws, regulations and 
other measures relating to internal taxes and charge s levied on imports would be in full conformity 
with its WTO obligations, including Article III of GATT 1994, and that it would implement such 
laws, regulations and other measures in full confor mity with those obligations.  The Working Party 
took note of these commitments (paragraph 108). WT/ACC/10/Rev.4/Add.1 
Page 246  
 
 Quantitative import restrictions, including prohibitions, quotas and licensing systems 
Ecuador
 
The representative of Ecuador indica ted that his Government would elim inate by the date of accession 
all non-tariff import and export restri ctions (including all quantitative restrictions currently in place in 
the agricultural sector) that cannot be justified specifically under WTO provi sions (e.g., bans, quotas, 
permits and licenses), in particular the Agreements  on Agriculture and Import Licensing Procedures, and 
Article XI of the GATT 1994.  In this regard, Ecua dor would eliminate by 1 July 1996  its import bans 
on used articles listed in paragraph 32, replacing th em as necessary with the application of objective 
criteria uniformly applied to domestic and imported goods for the pr otection of plant, animal and human 
health and safety administered in conformity with  the provisions of the Agreement on Import Licensing 
Procedures, e.g., bans on used clot hing, automobiles and tires.  Such measures would not be applied or 
re-introduced after accession to the WTO unless specifica lly provided for in the WTO.  The Working 
Party took note of this commitment (paragraph 34).   
China  
Some members of the Working Party noted that there were a large number of non-tariff measures in 
existence in China, both at the national and sub- national levels, which appeared to have a trade 
restrictive or trade distorting effect.  Those memb ers requested that China undertake a commitment to 
eliminate and not to introduce, re-introduce or appl y non-tariff measures other than those specifically 
identified and subject to phased elimination in A nnex 3 to the Draft Protocol.  The representative of 
China confirmed that China would not introduce, re-introduce or a pply non-tariff measures other than 
listed in Annex 3 of the Draft Protocol unless just ified under the WTO Agreement.  The Working Party 
took note of this commitment (paragraph 122 and Annex 3). 
Some members of the Working Party noted that Chin a had provided a list of non-tariff measures in 
respect of which China was prepared to commence ph ased elimination, contained in Annex 3 of the 
Draft Protocol.  Those members stated that China sh ould eliminate the measures listed in accordance 
with the schedule provided in Annex 3, during the peri ods specified in Annex 3.   For measures subject 
to phased elimination, China should provide for growth  in the quota over the relevant period specified in 
Annex 3.  Those members also noted that the protec tion afforded by the measures listed in Annex 3 
should not be increased or expanded in size, scope, or duration, nor  any new measures be applied, unless 
justified under the provisions of the WTO Agreement (paragraph 124 and Annex 3).  
Chinese Taipei  
The representative of Chinese Taipei stated that upon accession, Chinese Taipei would implement a 
licensing system for recreational fishing vessels that conformed to the automatic licensing provisions of 
the WTO Agreement on Import Licensin g Procedures and would require im porters to have an approved 
abandonment/replacement right as a pplicable to domestically built fish ing boats.  He also stated that 
Chinese Taipei would eliminate the import ban on mo torcycles over 150cc six months after accession to 
the WTO and would permit their import.  At that time, Chinese Taipei would implement emission 
standards for motorcycles over 700cc comparable to international standards.  The representative of 
Chinese Taipei also stated that the restrictions on motorcycle access to roads would generally apply only 
to the two major cross-island motorways in Chinese Taip ei.  He stated that restrictions on motorcycle 
access to roads would not be barriers to market access and that Chinese Taipei would consult, upon 
request of a WTO member, regarding road access restri ctions and their effects.  The representative of 
Chinese Taipei further stated that Chinese Taipei would eliminate the import ban on passenger cars 
equipped with diesel engines two years after accession to the WTO.   The Working Party took note of 
these commitments (paragraph 71).   WT/ACC/10/Rev.4/Add.1 
 Page 247 
 
 
 FYROM  
The representative of FYROM confirmed that, from the date of accession or as otherwise provided for 
in the timetable outlined in Table 5(a), no later than 31 December 2003, FYROM would eliminate and 
would not introduce, re-introduce or apply quantitativ e restrictions on imports, or other non-tariff 
measures such as licensing, quotas, bans, permits , prior authorization requirements, licensing 
requirements, and other restricti ons having equivalent effect, th at cannot be justified under the 
provisions of the WTO Agreement.  He further conf irmed that the legal authority of the Government 
of FYROM to suspend imports and exports or to a pply licensing requirements that could be used to 
suspend, ban, or otherwise restrict the quantity of  trade will be applied from the date of accession in 
conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XIX, XX and XXI 
of the GATT 1994, and the Multilateral Trade Agreem ents on Agriculture, Application of Sanitary 
and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade.  The Working Party took not e of these commitments (paragraph 107). 
Cambodia
 
The representative of Cambodia confirmed that, no later than 1 June 2005, Cambodia would eliminate 
quantitative restrictions on the im portation of fertilizers , pesticides and other ag ricultural inputs as 
described in paragraphs 75 and 76 a nd establish a WTO-consistent met hod of registration and review of 
imported agricultural chemicals.  Requirements related to the safe storage and domestic distribution of these products would apply only to domestic distribu tors or to importers using bonded storage prior to 
domestic distribution.  He further confirmed that, in the context of Cambodia's implementation of the 
WTO Agreement on Technical Barriers to Trade, th at from 1 January 2007 Cambodia would rely on the 
provisions of that Agreement to regulate domestic a nd international trade in th ese items, and that the 
commitment contained in paragraph 50 would also apply to requiremen ts for registration and licensing 
fees for importers of agricultu ral inputs from 1 June 2005.  The Working Party took note of these 
commitments (paragraph 77). 
Viet Nam
 
The representative of Viet Nam subsequently confirmed that Viet Nam would establish a non-
discriminatory and transparent system for the importa tion, distribution, and use of large motorcycles 
by individuals and firms that met appropriate criteria by 31 May 2007.  He further confirmed that this 
commitment was made without prejudice to the di stribution commitments set forth in Viet Nam's 
Schedule of Specific Commitments.  Prospective purchasers and/or users of large motorcycles would need a large motorcycle operator's licence from the appropriate authority before purchasing or using a 
large motorcycle.  To ensure the responsibility of large motorcycle operators, an applicant for an 
operator's licence would be required, inter alia , to reach a certain age and to demonstrate knowledge 
and skill in safely operating a large motorcycle.  Di stributors of large motorcycles would be permitted 
to sell such motorcycles only to purchasers presen ting a valid large-motorcycle operator's licence 
from the appropriate regulatory authority.  Any a pprovals required for the importation of large 
motorcycles (e.g., from the Ministry of Public Security or the Ministry of Trade) would be 
administered as automatic licenses in conformity with relevant WTO provisions, e.g., the GATT 1994 and the Agreement on Import Licensing Procedures, w ithout restriction on the engine size, based on 
non-discriminatory published criteria, and without any overall quantitative restrictions.  Distributors 
would be able to import large motorcycles for demonstration and showroom purposes, and for the 
operation of rider training programmes.  The Working Party took note of these commitments 
(paragraph 208). 
Customs Valuation WT/ACC/10/Rev.4/Add.1 
Page 248  
 
 Nepal
 
The representative of Nepal stated that legisla tion on the valuation of imports for customs and 
taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted by 1 July 2004.  Nepal would progressive ly implement the Agreement on Customs Valuation 
in accordance with the action plan in Table 3, an d with the understanding that during this period the 
scope of implementation of other aspects of the Ag reement, as described in paragraphs 55 and 56, 
would be applied by Nepal.  Fu ll implementation will start from 1 January 2007.  The Working Party 
took note of these commitments (paragraph 57). 
Cambodia
 
The representative of Cambodia stat ed that legislation on the valua tion of imports for customs and 
taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be 
enacted by 1 July 2004.  Cambodia would progr essively implement the Agreement on Customs 
Valuation in accordance with the action plan in Table 7, and with the understanding that during this 
period the scope of implementation of other aspects of  the Agreement, as described in paragraphs 89, 90 
and 91 would be applied by Ca mbodia.  Full implementation will start from 1 January 2009.  
The Working Party took note of th is commitment (paragraph 93). 
Viet Nam  
The representative of Viet Nam confirmed that, fro m the date of accession, Viet Nam would fully 
apply the WTO provisions concerning customs valuation, including the Agreement on the 
Implementation of Article VII of the GATT 1994 a nd Annex I (Interpretative Notes).  Viet Nam 
would ensure that any customs valuation method to  be applied would be in accordance with these 
WTO rules.  In this regard, he confirmed that mi nimum prices and any system of reference prices or 
fixed valuation schedule applied to imports in lie u of the transaction value to determine customs 
valuation had been eliminated and would not be re introduced and that that all methods of valuation 
used were in strict conformity with those provi ded for in the WTO Customs Valuation Agreement.  
He added that Viet Nam was currently applying para graph 2 of Decision 4.1, the Valuation of Carrier 
Media Bearing Software for Data Processing Equi pment (G/VAL/5), as provided in Annex 1 to 
Circular 113.  Viet Nam committed to implement Decision 3.1 as soon as possible, but in any event 
no later than two years from the date of accessi on and paragraph 2 of Decision 4.1 upon accession.  
He further confirmed that any modification to or  amendment of the Decree 155 or Circular 113, 
including the Annex thereto, would be in complia nce with the WTO Customs Valuation Agreement, 
including the Interpretative Notes.  Viet Nam would inform the WTO Customs Valuation Committee 
of any changes to Decree No. 155 or Circular No. 113, including the Annex to Circular No. 113, or 
any other laws, regulations, decrees or circul ars that were relevant to the WTO Customs 
Valuation Agreement, in accordance with Article 22 of the Agreement, including relevant changes in 
the administration of these provisions.  The Working Party took note of these commitments (paragraph 238). 
Tonga
 
The representative of Tonga confirmed that legislat ion on the valuation of imports for customs and 
taxation purposes conforming to the requirements of the WTO Agreement on the Implementation of Article VII of the GATT 1994 had been drafted and w as expected to be submit ted to the Parliament 
for enactment in 2006
.  Tonga would provide any interested Member a copy of the draft Regulations 
for implementation of the amended Customs and Excise Act by 31 July 2006.  Tonga would apply 
fully the Agreement no later than 1 January 2008 accord ing to the action plan in Table 9.  During this 
period, the scope of implementation of other aspects of the Agreement and other measures as  WT/ACC/10/Rev.4/Add.1 
 Page 249 
 
 
 described in paragraphs 89 and 90 would be applied by Tonga.  The Working Party took note of this 
commitment (paragraph 91). 
Cape Verde  
The representative of Cape Verde stated that legisl ation on the valuation of imports for customs and 
taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be 
enacted prior to Cape Verde's acc ession to the WTO, but that some of the provisions would not 
immediately go into effect.  Cape Verde would progressively implement the Agreement on Customs Valuation and Annex I (Interpretative Notes)  in accordance with the Action Plan in Table 9, and with 
the understanding that during this period the sc ope of implementation of other aspects of 
the Agreement, as described in paragraphs 127 to 12 9, would be applied by Cape Verde.  Cape Verde 
would also apply Decision No. 3.1 of the Committ ee on Customs Valuation (Treatment of Interest 
Charges in the Customs Value of Imported Goods) and paragraph 2 of the Decision on Valuation of 
Carrier Media Bearing Software for Data Processing Equipment (Decision No. 4.1).  Full 
implementation would start from 1 January 2011.   The Working Party took note of these 
commitments (paragraph 130). 
Rules of Origin 
Cambodia
 
The representative of Cambodia confirmed that his Government intended to comply fully with the 
provisions of the WTO Agreement on Rules of Orig in in the application of preferential and non-
preferential rules of origin and would be able to do so after enactment of the new Customs Law and 
its implementing regulations, no later than 1 Janua ry 2005.  In particular, the requirements of 
Article 2(h) and Annex II paragraph 3(d) of the Ag reement, which require provision, upon request, of 
an assessment of the origin of the import and ou tline the terms under which it will be provided, would 
be established in Cambodia's Law on Customs from the date of its promulgation, or if necessary, by 
government decree, no later than 1 January 2004.  The Working Party took note of this commitment 
(paragraph 96). 
Cape  Verde 
The representative of Cape Verde stated that, from July 2008, Cape Verde's laws and regulations for 
preferential and non-preferential rules of origin  would comply fully with the WTO Agreement on 
Rules of Origin.  He further confirmed that Cape Verde's rules of origin would be established in law 
and notified to the WTO Secretariat and the Committee on Rules of Origin by the time of accession.  The requirements of Article 2(h) and Annex II, Pa ragraph 3(d) of the Agreement would be fully 
implemented by July 2008.  He also stated that, by July 2008, the Customs Authorities would provide 
for an assessment of the origin of the import upon th e request of an exporter, importer or any person 
with a justifiable cause.  Any re quest for such an assessment would be accepted even before trade in 
the goods concerned began.  Any such assessment would be binding for three years.  The Working 
Party took note of these commitments (paragraph 136). 
Anti-dumping, countervailing, safeguard regimes 
Viet Nam
 
The representative of Viet Na m confirmed that, upon accession, the following would apply − Article 
VI of the GATT 1994, the Agreement on Implementa tion of Article VI of the General Agreement on 
Tariffs and Trade 1994 ("Anti-Dumping Agreemen t") and the SCM Agreement shall apply in 
proceedings involving exports from Viet Nam into a WTO Member consistent with the following: WT/ACC/10/Rev.4/Add.1 
Page 250  
 
 (a) In determining price comparability under Article VI of the GATT 1994 and the Anti-
Dumping Agreement, the importing WTO Member shall use either Vietnamese prices or costs for the industry under investigation or a methodol ogy that is not based on a strict comparison 
with domestic prices or costs in Viet Nam based on the following rules: 
(i) If the producers under investigation can cl early show that market economy conditions 
prevail in the industry producing the like product with regard to the manufacture, 
production and sale of that product, the importing WTO Member shall use Vietnamese prices or costs for the industry  under investigation in determining price 
comparability; 
(ii) The importing WTO Member may use a methodology that is not based on a strict 
comparison with domestic prices or costs in Viet Nam if the producers under 
investigation cannot clearly show that market economy conditions prevail in the 
industry producing the like product with re gard to manufacture, production and sale 
of that product. 
(b) In proceedings under Parts II, III and V of the SCM Agreement, when addressing subsidies, 
the relevant provisions of the SCM Agreement shall apply; however, if there are special 
difficulties in that application, the importing WTO Member may then use alternative methodologies for identifying and measuring the subsidy benefit which take into account the 
possibility that prevailing terms and conditions  in Viet Nam may not be available as 
appropriate benchmarks. 
(c) The importing WTO Member shall notify methodologies used in accordance with 
subparagraph (a) to the Committee on An ti-Dumping Practices and shall notify 
methodologies used in accordance with subpara graph (b) to the Committee on Subsidies and 
Countervailing Measures. 
(d) Once Viet Nam has est ablished, under the national law of th e importing WTO Member, that it 
is a market economy, the provisions of subparagr aph (a) shall be terminated provided that the 
importing Member's national law contains ma rket economy criteria as of the date of 
accession.  In any event, the provisions of  subparagraph (a)(ii) shall expire on 
31 December 2018.  In addition, should Viet Na m establish, pursuant to the national law of 
the importing WTO Member, that market economy conditions prevail in a particular industry or sector, the non-market economy provisions of  subparagraph (a) shall no longer apply to 
that industry or sector. 
The Working Party took note of these commitments (paragraph 255). 
EXPORT REGULATIONS 
Export Subsidies 
Panama
 
In response to questions and comments from members of the Working Party, indicating concerns in 
relation to the compatibility of the various expor t incentive schemes with the provisions of the 
GATT 1994 and the Agreement on Subsidies and C ountervailing Measures, the representative of 
Panama stated that, in his Government's view, the CAT scheme was compatible with the provisions of 
Article XVI of the GATT 1994 and with the pr ovisions of the Agreement on Subsidies and 
Countervailing Measures in so far as transitional arra ngements are foreseen to permit the elimination 
of this programme over an extended period of ti me, as they applied to developing countries.   WT/ACC/10/Rev.4/Add.1 
 Page 251 
 
 
 The representative of Panama also provided deta ils of Panama's export promotion scheme.  
The legislative basis for the scheme was Law No. 108  of 30 December 1974.  That law established an 
export incentive mechanism for non-traditional goods wholly or partly produced or processed in 
Panama, by granting a certificate which could be used as a credit towards direct taxes payable to the State.  The Tax Allowance Certificate (CAT) could be  used to pay taxes up to an amount equivalent to 
20 per cent of the national value added of the exporte d goods.  Such certificates were transferable by 
endorsement, were exempt from any kind of tax and di d not bear interest.  He added that following 
the provisions set out in the Agreement on Subsidies and Countervailing Measures, Panama had decided to eliminate these tax benefits pr ogressively.  Law No. 28 of 20 June 1995 Adopting 
Measures for General Production Tax Incentives and Es tablishing Other Provisions, provided that up 
to 31 December 2000, the value of the CAT will re main 20 per cent of the national value added.  
From 2001 through December 2002, CATs would fall to  15 per cent of the national added value.  
The incentive was scheduled to be fully eliminated  by 31 December 2002.  Enterprises in receipt of 
other tax exemptions could not use the CAT scheme (paragraph 62).  
The representative of Panama stated that his Government would progressively eliminate all measures 
which meet the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement 
on Subsidies and Countervailing Measures, includi ng those prohibited subsidies covered by Law 
No. 3 of 1986, including all registrations granted to  enterprises prior to enactment of the law Adopting 
General Production Tax Incentives and Establishing Ot her Provisions, (Law No. 28 of 20 June 1995) 
and Incentives for Export Promotion under Law No . 108 of 30 December 1974 (as amended by Law 
No. 28 of 20 June 1995).  Consistent with this  obligation, Panama would provide explanatory 
information in its annual notification of subsidies under Article 25 of the Agreement on Subsidies and 
Countervailing Measures and Article XVI:1 of the GATT 1994 to enable other Members to confirm that such programmes are being progressively e liminated.  The above-mentioned subsidy measures 
would be notified as provided for in the WTO Ag reement on Subsidies and Countervailing Measures 
upon accession.  The Government of Panama would eliminate all subsidies inconsistent with the 
provisions of Article 3 of the Agreement on Subs idies and Countervailing Measures by no later than 
31 December 2002 as provided by Article 27 of the Agreement on Subsidies and Countervailing 
Measures.  The Working Party took not e of these commitments (paragraph 63). 
Kyrgyz Republic
 
The representative of the Kyrgyz Re public stated that the lease payment exemption for export-oriented 
and import substitution production provided for the Bishkek Free Economic Zone and other such free 
zones which could be considered to conflict with  the requirements of the Agreement on Subsidies and 
Countervailing Measures would be eliminated by 31 December 2002.  He further stated that the 
Regulations No. 376 On the Amendments to Certain Decisions of the Government, which will have the 
effect of prohibiting any and all such export perfor mance and import substitution incentives within free 
economic zones, in conformity wi th the requirements of the Agreement on Subsidies and Countervailing 
Measures had been adopted and impl emented as of 23 June 1998, prior to  the Kyrgyz Republic's date of  
accession.  The Working Party took not e of these commitme nts (paragraph 83). 
The representative of the Kyrgyz Republic confirme d that no government or public body within the 
territory of the Kyrgyz Republic provides any ot her subsidy which was inconsistent with the 
provisions of Article 3 of the Ag reement on Subsidies and Countervaili ng Measures.  He stated that 
his Government would terminate, by 31 Decemb er 2002, all incentives granted under prior foreign 
investment laws which had retained their validity following enactment of the Foreign Investment Law 
of September 1997.  The Working Party to ok note of these commitments (paragraph 84). WT/ACC/10/Rev.4/Add.1 
Page 252  
 
 Jordan
 
The representative of Jordan stat ed that the following programmes we re export subsidies, which met a 
definition of a prohibited subsidy within the meani ng of Article 3 of the Ag reement on Subsidies and 
Countervailing Measures:  (i) the Income Tax Law No. 57 of 1985 and its amendments, which 
authorized partial or total exemptions from income  tax for profits on certain exports, and Decision 
No. 3394 of 1994 pursuant to this Law, which ex empted from income tax profits on all exports 
(except phosphate and potash) to non-protocol c ountries and territories, i.e. all countries and 
territories except Israel, Lebanon, Palestinian Aut hority and Saudi Arabia; and (ii) the discount 
facility below the going interest rate for commerc ial documents operated by  the Central Bank of 
Jordan.  He confirmed that Jordan had taken appropriate legal measur es in September 1999 (Council 
of Ministers Decision No. 12-9-76) to eliminate these export subsidies by 31 December 2002 
(paragraph 125). 
The representative of Jordan confirmed that Jordan  would eliminate the export subsidies described in 
paragraph 125 by 31 December 2002.  He further c onfirmed that from the date of accession, Jordan 
would not maintain nor introduce an y other prohibited subsidies.  The representative of Jordan stated 
that, in accordance with Article 28 of the WTO Agreement on Subsidies and Countervailing 
Measures, these two export subsidy programs woul d be notified upon accession.  The Working Party 
took note of these commitments (paragraph 126). 
Cambodia  
Some Members considered the existing system of remission of import fees and waiver of duty for 
certain goods used by certain investors to be highly complex, lacking in transparency and prone to 
abuse, and therefore encouraged Cambodia to implement a duty drawback scheme consistent with 
the Agreement on Subsidies and Countervailing Measures.  Pending the implementation of a 
functioning duty drawback programme limiting rebates to the amount of tariff and tax incorporated in 
the exported product, the current programmes would n eed to be notified as subsidies as they did not 
appear to qualify as valid duty drawback schemes (paragraph 119).   
The representative of Cambodia confirmed that any subsidy programmes provided by his Government 
after accession would be administered in conformity with the Agreement on Subsidies and Countervailing Measures, including Article 27, a nd that all necessary information on Cambodia's 
export subsidies and other notifiable programmes would be notified to the Committee on Subsidies 
and Countervailing Measures according to Article 25 of the Agreement upon entry into force of Cambodia's Protocol of Accession.  He also conf irmed that Cambodia would either eliminate the 
existing system of remission of import fees and wa iver of duty for certain goods used by certain 
investors or establish a functioning duty drawback system consistent with WTO provisions, through 
amendment of the Law on Investment, as necessary,  by the end of 2013.  The Working Party took 
note of these commitments (paragraph 120). 
Viet Nam
 
See "industrial policy, including subsidies" below. 
Cape Verde  
See "industrial policy, including subsidies" below.  WT/ACC/10/Rev.4/Add.1 
 Page 253 
 
 
 INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
Industrial Policy, Including Subsidies  
Mongolia  
The representative of Mongolia committed that his Government would eliminate by no later than 
31 December 2002, preferably in a progressive manner, the measures which meet the definition of a 
prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing 
Measures, i.e. the subsidies provided under the new Foreign Investment Law, which came into force 
on 1 July 1993.  These include the incentives for fore ign investment in sectors such as mining, metal 
processing, machinery and infrastructure, which grante d (i) partial and full tax relief during a five to 
ten year period, and (ii) tax abatement in a three year period for foreign invested enterprises which 
exported more than 50 per cent of their output.  Cons istent with this objective, the representative of 
Mongolia committed  that the subsidies granted under that program would not be extended or renewed 
beyond their current scope of application, and agreed  to provide explanatory information in its annual 
notification of subsidies under Article 25 of the Agreement on Subsidies and Countervailing Measures 
and Article XVI:1 of the GATT 1994 which was sufficiently precise to enable other Members to 
confirm that such programs are being eliminated in a manner consistent with this commitment.  
He further confirmed that the subsidy measures listed above would be notified as provided for in 
the Agreement on Subsidies and Countervailing M easures upon accession, and that Mongolia applied 
no other subsidies which fall within the meaning of prohibited subsidies as described in Article 3 of 
that Agreement, or that would require notifica tion under the provisions of GATT Article XVI:1 or 
Article 25 of the Agreement.  The Working Part y took note of these commitments (paragraph 23). 
Viet Nam  
The representative of Viet Nam confirmed that, as of the date of Viet Nam's accession to the WTO, no 
prohibited subsidies would be provided to new bene ficiaries pursuant to the programme that provided 
investment incentives contingent upon expor t performance for domestic businesses and the 
programme that provided investment incentives co ntingent upon export performance for foreign-
invested enterprises.  He further confirmed that over a five-year period begi nning on the date of 
accession, benefits to current beneficiaries under these two programmes would be phased-out.  
The representative of Viet Nam further confirmed that the programme that provided investment incentives contingent upon export performance for domestic businesses and the programme that 
provided investment incentives contingent upon e xport performance for foreign-invested enterprises 
would be eliminated completely no later than five years from the date of Viet Nam's accession to the 
WTO.  The representative of Viet Nam also confir med that all other prohib ited subsidies would be 
eliminated as of the date of accession and that any other remaining subsidy programmes would be brought into conformity with the WTO Agreem ent on Subsidies and Countervailing Measures.  
Viet Nam would provide notice of measures elim inating these programmes and any other prohibited 
subsidies to the WTO.  He also confirmed that, by  the date of accession, a subsidy notification, in 
accordance with Article 25 of the Agreement, woul d be provided to the Committee on Subsidies and 
Countervailing Measures.  The Working Party took  note of these commitments (paragraph 288). 
Cape Verde
 
The representative of Cape Verde confirmed th at Cape Verde would administer its subsidy 
programmes, including those provided for in (i) the Foreign Investment Law No. 89/IV/93 of 13 December 1993; (ii) Law No. 92/IV/93 of 15 December 1993 (Law on Free or "Franc" 
Enterprises); (iii) The Industrial Statute, D ecree-Law No. 108/89 of 30 December 1989; 
(iv) the Tourism Utility Law No. 55/VI/2005 of 10 January 2005; and (v ) Law No. 99/IV/93 of 
31 December 1993, in full conformity with the WTO Agreement on Subsidies and Countervailing WT/ACC/10/Rev.4/Add.1 
Page 254  
 
 Measures, including Article 27.2, from 1 January 2010.  The representative of Cape Verde further 
confirmed that incentives that had been granted to firms and individuals authorized by these laws and 
programs prior to the date of accession that constitu ted a prohibited subsidy, within the meaning of 
Article 3 of the Agreement on Subsidies and Count ervailing Measures, would be withdrawn by the 
earlier of 1 January 2015 or at the end of the term originally granted to these firms and individuals.  
All necessary information on subsidy programmes w ould be notified to the Committee on Subsidies 
and Countervailing Measures in accordance with Article 25 of the Agreement on Subsidies and Countervailing Measures upon entry into force of Ca pe Verde's Protocol of Accession.  Cape Verde 
also would provide explanatory information in its subsequent notifications under Article 25 to enable 
other Members to confirm that such programs are being progressively eliminated.  The Working Party 
took note of these commitments (paragraph 163). 
Technical Barriers to Trade  
Jordan
 
The representative of Jordan stated that Jordan's Standardization De partment was gradually reviewing 
the remaining 1,110 mandatory standards to replace them with voluntary standards or with technical 
regulations, consistent with Artic le 2 of the TBT Agreement.  No less than one quarter of the 
remaining standards would be converted each year after accession, and Jordan intended to complete 
the process of conversion by 31 December 2003.  The Working Party took  note of this commitment 
(paragraph 137). 
Georgia  
The representative of Georgia confirmed that from the date of accession, all ex isting Soviet-era "GOST" 
and other regional standards would be voluntary w ith respect to products imported from WTO member 
countries or from other non-CIS c ountries.  GOST and other regional st andards would continue to apply 
mandatorily only to products produced in Georgi a or imported from non-WTO member CIS states.  
These standards would be replaced with internationa l standards, or technica l regulations based on 
international standards, in acco rdance with the timetable outlined in document WT/ACC/GEO/28, and 
be fully replaced by May 2002.  With respect to the items for which certification remained mandatory in 
Georgia (Table 5(a)), he furthe r confirmed that imported products  meeting either international, 
European, or GOST standards would be accepted.  Georgia would accept conformance assessment 
certificates issued by internationally recognized au thorities of the exporti ng countries, or approvals 
provided by recognized independent conformity assessment bodies or ag encies recognized by 
"Sakstandarti", with respect to these standards.  Georgia would also reduce further the number of 
categories of imported products s ubject to mandatory certification prior to the end of 1999, notifying the 
revised list to the WTO by 1 January 2000, and woul d complete the process of conversion to voluntary 
certification in accordance with the timetable outlined in document WT/ACC/GEO/28.  Upon request of 
WTO Members, Georgia would meet to  discuss these measures and their impact on trade with a view to 
resolving problems.  The Working Party t ook note of these commitments (paragraph 99). 
Nepal  
The representative of Nepal confirmed that Nepal would progressively implement the Agreement on 
Technical Barriers to Trade in a ccordance with the Action Plan in Table 5 and with the understanding 
that during this period the scope of implementation of other aspects of the Agreement, as described in 
paragraph 97 would be applied by Nepal.  Nepal would implem ent fully the provisions of 
the Agreement on Technical Barriers to Trade, incl uding compliance with the Code of Good Practice 
by 1 January 2007.  The Working Party took note of these commitments (paragraph 98).  WT/ACC/10/Rev.4/Add.1 
 Page 255 
 
 
 Cambodia  
The representative of Cambodia stated that Cambodi a would progressively implement the Agreement 
on Technical Barriers to Trade in accordance w ith the action plan in Table 10 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph 129 would be applied by  Cambodia.  Full implementation will start from 
1 January 2007 without recourse to any further tran sitional period.  The Working Party took note of 
this commitment (paragraph 131).   
Ukraine  
The representative of Ukraine confirmed that from the date of accession, all existing national and 
regional standards would be voluntary, except those referred to or set out in technical regulations 
intended inter alia  to protect national security interests, prevent deceptive practices, protect the life 
and health of people, animals or plants, as well as pr otect the environment.  Ukraine shall ensure that 
by 30 December 2011, all of its technical regulations  use relevant international standards as a basis, in 
accordance with Article 2.4 of the Agreement on T echnical Barriers to Trade (TBT Agreement) and 
the timetable outlined in document WT/ACC/UKR/129.  However, with respect to the items that 
require conformity assessment and for which standard s have not yet been harmonized with relevant 
international standards, the representative of Ukrain e confirmed that, from the date of accession to the 
WTO, imported products would be d eemed to have met the relevant Ukrainian standards or technical 
regulations if conformity assessment bodies recogni zed by Ukraine confirmed that such products 
conformed to relevant international standards, or regional or national  standards that are identical to 
such standards.  The Working Party took  note of these commitments (paragraph 299). 
Thus, notwithstanding the timetable outlined in document WT/ACC/UKR/129, Ukraine would 
comply with all provisions of the TBT Agreement a nd would abide by the provisions of the Code of 
Good Practice for the Preparation, Adoption and A pplication of Standards (i.e., Annex 3 to the 
TBT Agreement) as of the date of accession without  recourse to any transitional arrangements.  
Ukraine would also continue to reduce further the number of categories of products subject to 
mandatory third party certification with a view to the broadest possible acceptance of manufacturer's 
supplier's declaration of conformity (SDOC), with out requiring registration with or approval from 
Ukrainian authorities, in relation to the relevant t echnical regulation, prior to the end of year 2011.  
Ukraine would notify the revised list of products subject to mandatory certification to the WTO by 
31 January 2012.  The Working Party took note of these commitments (paragraph 300). 
Sanitary and Phytosanitary Measures  
Jordan  
The representative of Jordan confirmed that Jo rdan would initiate immediately the process of 
examining its shelf-life standards (JS:401:1977 and JS  288:1994) in light of international scientific 
practices on shelf-stable food products to identify shel f-stable products currently appearing on the lists 
of these two standards.  He further confirmed that  Jordan would eliminate shelf-stable products from 
the coverage of these two standard s by 30 June 2000.  He added th at Jordan would establish within 
one year regulations and procedures in line with  international norms for "highly perishable 
refrigerated" food products to gradually replace remaining shelf life requirements on these products 
with a scientific regulatory framework by 31 December 2000.  The Working Party took note of these commitments (paragraph 145). 
The representative of Jordan replied that the new La ws on Agriculture, Standa rds and Metrology, and 
Food Control, all to be enacted before the end of February 2000, defined clear ly the relevant mandates 
for the Ministry of Agriculture, the Ministry of Health, and the Jordan Institute of Standards and WT/ACC/10/Rev.4/Add.1 
Page 256  
 
 Metrology.  Jordan was evaluating the process of  sampling, inspecting and testing of food to 
streamline and eliminate any redundancies observe d with the assistance of the World Bank and 
USAID.  The reform process would be completed by  the end of June 2000, and by then the activities 
of all Jordanian bodies involved in the testing a nd/or sampling of frozen foodstuffs would be in 
conformity with all relevant provisions of th e Agreement on the Application of Sanitary and 
Phytosanitary Measures, including those relating to Control, Inspection and Approval Procedures 
(Annex C).  The refrigeration requirements for meat  were applied to protect consumers against 
deceptive practices in the absence of legisla tion on consumer protec tion (paragraph 148). 
The representative of Jordan confirmed that, as fro m the date of accession, unnecessary inspections of 
imported meat and meat from impor ted animals would be eliminated, and national treatment would be 
accorded fully to such products as part of Jordan 's program for the development and adoption of 
guidelines and/or rules for food inspection and t esting procedures.  The new Law on Agriculture 
would include provisions of Annex C of the WTO Agreement on the Application of Sanitary and 
Phytosanitary Measures.  All instructions and t esting procedures would be in accordance with the 
WTO Agreement on the Application of Sanitary a nd Phytosanitary Measures, in particular its 
Annex C.  To address concerns over the lack of  national treatment for and the unnecessary inspection 
of imported meat and meat from live animals, he confirmed that Jordan would make a particular 
commitment to abide by the provisions of paragraphs  1(a), 1(e) and 1(g) of Annex C from the date of 
accession.  Jordan would implement the least trad e restrictive requirements possible to prevent 
deceptive practices vis-à-vis  consumers of meat, taking into  account the national treatment 
requirements of Article III of GATT 1994.  All rema ining prohibitions on the use of powdered milk 
by industrial users of dairy products would be  abolished as soon as legislatively possible upon 
accession, and in any event no late r than within 12 months from the date of accession.  The Working 
Part took note of these commitments (paragraph 149). 
Nepal
 
The representative of Nepal confirmed that Nepal would progressively implement the Agreement on 
Sanitary and Phytosanitary Measur es in accordance with the Action Plan in Table 7 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph 106 woul d be applied by Nepal.  Ne pal would implement fully the 
provisions of the Agreement on San itary and Phytosanitary Measures by 1 January 2007.  He also 
confirmed that Nepal would consult with WTO Members upon request if they deemed that any 
measures applied during the transition period affected their trade negatively.  The Working Party took 
note of these commitments (paragraph 107).   
Cambodia  
The representative of Cambodia confirmed that Cambodia would implement progressively the 
provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within 
the timetable provided for in the Action Plan for Implementation in Table 11, and would ensure full 
implementation of the Agreement no later than 1 January 2008, and with the understanding that 
during this period the scope of implementation of other aspects of the Agreement, as described in 
paragraph 141 would be applied by Cambodia.   He further confirmed that Cambodia should consult 
with WTO Members upon request if they deemed that any measures applied during the transition 
period affected their trade negatively.  The Working Party took note of these commitments (paragraph 142). 
Ukraine
 
The representative of Ukraine said that, as none of the factors set out in Article 83 of the Law 
"On Veterinary Medicine" were dispositive, the exis tence of a State system of animal identification  WT/ACC/10/Rev.4/Add.1 
 Page 257 
 
 
 and registration was not a mandatory requirement.  As a result, imports of commodities could enter 
into the territory of Ukraine without a system of an imal identification and registration in their country 
of origin.  The representative of Ukraine further co nfirmed that, within six months after the date of 
accession, Ukraine would publish and implement a le gal instrument amending Article 83 of the Law 
"On Veterinary Medicine" to remove the referenc e to the establishment of a national animal ID 
system as a consideration for determining risk.  The Working Party took note of these commitments 
(paragraph 318). 
Cape Verde  
The representative of Cape Verde confirmed that Cape Verde would implement progressively the 
provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within 
the timetable provided for in Table 10, and woul d ensure full implementation of the Agreement no 
later than 1 January 2010, and with the unders tanding that during this period the scope of 
implementation of other aspects of the Agreement, as described in paragraph 17 6 would be applied by 
Cape Verde.   He further confirmed that Cape Verde w ould consult with WTO Members upon request 
if they deemed that any measures applied during the transition period affected their trade negatively.  
The Working Party took note of these commitments (paragraph 177). 
Trade-related Investment Measures 
Ecuador  
The representative of Ecuador acknowledged that the tr ade related investment measures described in this 
paragraph were inconsistent with the provisions of  the Agreement on TRIMS.  He confirmed that these 
measures would be eliminated prior to 1 January 2000.  Regarding this prog ramme, Ecuador committed 
to provide the information in Annex III to the Coun cil for Trade in Goods for the information of the 
TRIMS Committee.  During the period in which thes e measures are applied, Ecuador shall not modify 
the terms so as to increase the degree of inconsis tency with the provisions of the TRIMS Agreement, in 
particular Article 2.  In order not to disadvantage  established enterprises which are subject to these 
measures, Ecuador will consider a pplying the same measures to the investments during the transitional 
period (i) where the products of such investment are lik e products to those of the established enterprises, 
and (ii) where necessary to avoid distorting the conditions of compe tition between the new investment 
and the established enterprises.  Ecuador will notif y any TRIM so applied to a new investment to the 
Council for Trade in Goods.  The terms of such a TRIM  shall be equivalent in their competitive effect to 
those applicable to the established enterprises, and it shall be terminat ed at the same time.  The Working 
Party took note of these co mmitments (paragraph 76). 
Free zones, special economic areas 
Cape Verde  
Concerning the free trade zones, including Commercial  Franc (Free) Zones, an d "free" enterprises or 
"franc" enterprises designated by the Government, the representative of Cape Verde confirmed that 
Cape Verde would ensure enforcement of its WTO obligations in its free trade zones from 
1 January 2010, including the provisions of the WTO Agreement and Cape Verde's commitments in 
its Protocol of Accession.  In this regard, imports  and goods produced in the free trade zones or areas 
under tax and tariff provisions that exempt imports and imported input s from tariffs and certain taxes 
would be subject to normal customs formalities when  entering the rest of Cape Verde, including the 
application of exempted tariffs and taxes.  The Working Party took note of these commitments 
(paragraph 187). WT/ACC/10/Rev.4/Add.1 
Page 258  
 
 Agricultural Policies 
Ecuador
 
The representative of Ecuador said that his Govern ment undertook to operate this tariff adjustment 
mechanism in conformity with the provisions of Article II of the General Agreement 1994 and 
without impairing the rates duty bound in Ecuador's schedule of concessions.  He added that in order 
to comply with the provisions of the WTO Ag reement on Agriculture, Ec uador would gradually 
eliminate the price band system within a seven year  period in accordance with the time table annexed 
to Ecuador's Protocol of Accession.  During the pe riod for the phase-out of this mechanism, Ecuador 
would not enlarge the coverage of the system nor reintroduce products back into the system.  The Working Party took note of these commitments (paragraph 48). 
Panama
 
Regarding export subsidies, the representative of Pana ma stated that because of the nature of the CAT 
programme, it is not possible to provide for deta iled commitments on the reduction of amounts of the 
subsidies and volume of agricultural products benefiting from such subsidies during the 
implementation period as compared to the base peri od.  However, Panama would reduce the base in 
which the CAT subsidy is calculated from 20 per cent  to 15 per cent of the national value added by 
1 January 2001, and would terminate the CAT pr ogramme on 31 December 2002.  This commitment 
is reflected in the relevant column of the supporti ng tables and document reference of Part IV of the 
agricultural country schedule.  The agricultural country schedule of Panama is reproduced in 
Part I - Goods of the Annex to the Protoc ol of Accession of Panama (paragraph 52).  
Latvia  
The representative of Latvia said that during a trans ition period to expire on 1 January 2003, Latvia 
would forego the 5 per cent de minimis  exemption for product-specific domestic support and for 
non-product specific domestic support in calculating its Current Total AMS as provided for in paragraph 4 (a) of Article 6 of the Agreement on Agriculture, provided that the sum of product-
specific and non-product-specific domestic support does not exceed SDR 24 million (representing 
approximately 8 per cent of the average value of final agricultural production during the period 
1994-1996) and that SDR 24 million instead constitutes Latvia's de minimis  exemption under 
Article 6.4 (a) during each year of the said tran sition period.  Accordingly, during the transition 
period, Latvia would not be re quired to include product-specific domestic support or non-product 
specific domestic support in calculating its Curre nt Total AMS pursuant to paragraph 4 (a) of 
Article 6 of the Agreement on Agriculture, and w ould not be required to reduce such domestic support 
in accordance with paragraph 1 of Article 6 of  the Agreement on Agriculture, where the sum of 
product-specific and non-product specific support does not exceed SDR 24 million during the relevant 
year.  The Working Party took note of these commitments (paragraph 109).  
TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Ecuador
 
The representative of Ecuador confirmed that the date of application of the provisions of the Agreement 
on Trade-Related Aspects of Intellectual Property Rights for Ecuado r will be no later than 31 July 1996.  
The Working Party took note of th is commitment (paragraph 78).  WT/ACC/10/Rev.4/Add.1 
 Page 259 
 
 
 Nepal  
The representative of Nepal confirmed that Nepa l would apply the Agreement on Trade-Related 
Intellectual Property Rights by no later than 1 Janu ary 2007 according to the action plan in Table 10 
with the understanding that during this period protec tion for intellectual property rights listed in 
paragraphs 136 and 137 would be applied in Nepal.  The Working Party took note of this commitment 
(paragraph 138). 
Cambodia  
The representative of Cambodi a confirmed that Cambodia w ould apply the Agreement on 
Trade-Related Aspects of Intellectual Property Ri ghts no later than 1 January 2007 according to the 
Action Plan in Table 12 with the understanding that  during this period protection for intellectual 
property rights listed in paragra phs 204 and 205 would be applied in  Cambodia.  The Working Party 
took note of this commitme nt (paragraph 206).   
Tonga  
The representative of Tonga confirmed that Tong a would apply the Agreement on Trade-Related 
Aspects of Intellectual Property Rights no later than  30 June 2008 according to the Action Plan in 
Table 11 with the understanding that during this period protection for intellectual property rights 
listed in paragraphs 167 and 168 w ould be applied in Tonga.  The Wo rking Party took note of this 
commitment. (paragraph 169). 
Cape Verde  
The representative of Cape Verde confirmed that  Cape Verde would apply the Agreement on Trade-
Related Intellectual Property Rights by no later th an 1 January 2013 according to the action plan in 
Table 12 with the understanding that for the obligations  covered by Sections 5 and 7 of Part II of the 
TRIPS Agreement or to enforce rights provided for under these Sections, Cape  Verde would apply the 
TRIPS Agreement in respect of these obligations no la ter than 1 January 2016, in light of paragraph 7 
of the Doha Declaration on the TRIPS Agreement a nd Public Health.  During this period, protection 
for intellectual property rights as described in paragraphs 244 and 245 would be applied in 
Cape Verde.  The Working Party took note of this commitment (paragraph 246). 
POLICIES AFFECTING TRADE IN SERVICES 
Vietnam  
Members also sought clarification about how Viet  Nam would implement its commitment to allow 
direct branching for foreign non-life insurance comp anies after five years from the date of accession.  
The representative of Viet Nam explained that the legislation and regulations necessary to implement 
this commitment would be developed with the goal  of promoting investment and the creation of 
meaningful commercial opportunities, ensuring the su stainable development of Viet Nam's insurance 
market and protecting the legitimate interests of policy-holders and the safety and soundness of the 
insurance market in Viet Nam.  He further stated  that regulation of such branches would be in line 
with the internationally recognized insurance industr y standards and principles of the International 
Association of Insurance Supervisors (IAIS).  The Working Party took note of these commitments 
(paragraph 494). WT/ACC/10/Rev.4/Add.1 
Page 260  
 
 TRANSPARENCY  
Notification 
Ukraine
 
The representative of Ukraine said that, unless othe rwise provided for in this Report, within 
six months of entry into force of the Protocol of Accession, Ukraine would submit all the initial 
notifications required by any Agreement constituting part of the WTO Agreement.  Any regulations 
subsequently enacted by Ukraine which gave effect  to the laws enacted to implement any Agreement 
constituting part of the WTO Agreement would also c onform to the requirements of that Agreement.  
The Working Party took note of these commitments (paragraph 500). 
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