WORLD TRADE  
ORGANIZATION  G/MA/W/23/Rev.5 
7 October 2008 
 (08-4763) 
Committee on Market Access   
 
 
SITUATION OF SCHEDULES OF WTO MEMBERS 
 
Note by the Secretariat1 
 
Revision  
  
 
 It was agreed at the Market Access Committ ee meeting of 22 June 199 9 that Annex II of 
document G/MA/63, setting out the situation of  schedules of WTO Members, would be updated 
periodically.2  In this connection, please find attached an update of the status of Members' schedules 
incorporating information up to 1 October 2008.  Th e introductory text contained in Annex II of the 
original document G/MA/63 has been updated to take into account developments since the last 
revision.  
________________ 
 
 I. INTRODUCTION 
 All WTO Members have a schedule of tariff concessions which is either annexed to the 
Marrakesh Protocol to the GATT 1994 or to a Pr otocol of Accession.  Some Members have also 
schedules pre-dating the Uruguay Round which reflect concessions granted previously.
3     
 
 The attached table reflecting the current s ituation of schedules of WTO Members has been 
prepared for information purposes in order to assist, inter alia , the project team in the Secretariat 
updating the CTS files into HS20024 and into HS20075.  The pending work on the schedules of 
concessions derives from obligations related to th e introduction of the Harmonized System and its 
subsequent amendments, the results of the Uruguay R ound, technical modifications or rectifications to 
the schedules, as well as renegotiations under GATT Ar ticle XXVIII.  Some background information 
on these issues has been provided for ease of reference.   
 The table consists of the following columns:   Column 1: Indicates the item number in the table. 
 Column 2: Lists the WTO Members in alphabetical order.  It also indicates whether or 
not the Member is a party to the Harmonized System Convention. 
                                                     
 
1 This document has been prepared  under the Secretariat's own respon sibility and is without prejudice 
to the positions of Members and to their rights and obligations under the WTO. 
2 See G/MA/M/19, paragraph 4.1. 
3 The situation of Pre-Uruguay Round schedules can be found in GATT documents TAR/W/7 and 
TAR/W/85. 
4 Decision of 15  February  2005 (WT/L/605), A Procedure for the Introduction of Harmonized 
System 2002 Changes to Schedules of Concessions Using the Consolidated Tariff Schedules (CTS) Database. 
5 Decision of 15 December 2006  (WT/L/673), A Procedure for the Introduction of Harmonized 
System 2007 changes to Schedules of Concessions Using the Consolidated Tariff Schedules (CTS) database G/MA/W/23/Rev.5 
Page 2  
 
   Column 3: Indicates the Roman numeral assigned to the Member's schedule.  Its 
equivalent Arabic numeral is included in parenthesis for ease of reference. 
 Column 4: Indicates the situation of the Pre-Uruguay Round schedule, if any.  Column 5: Indicates whether the schedule is annexed to the Marrakesh Protocol or to a 
Protocol of Accession.  The date of accession and references to the relevant 
documentation is included for the latter. 
 Column 6: Provides information on the transposition of Uruguay Round schedules into 
the Harmonized System and its subsequent amendments.  In the case of Members having acceded after 1  January  1995, it also indicates the tariff 
nomenclature used in the schedule a nnexed to its protocol of accession. 
 Column 7:  Provides information on the re ctifications/modifications requested by the 
Member, if any. 
 Column 8:  Provides information on th e renegotiations under GATT Article XXVIII 
initiated by the Member, if any. 
 
II. THE HARMONIZED SYSTEM AND ITS AMENDMENTS 
A. I
NTRODUCTION OF THE HARMONIZED SYSTEM  
 Following the entry into fo rce of the Harmonized System6 (HS) on 1  January  1988 (HS88), 
the pre-UR schedules of those GATT Contracting Par ties which were also contracting parties to the 
HS Convention were required to be transposed into the HS nomenclature7.  The GATT Committee on 
Tariff Concessions developed procedures for this purpose8.  A number of schedules were transposed, 
certified and annexed to Protocols.9  Some Members undertook to renegotiate their schedules in 
connection with the implementation of the HS.  The situation regarding pre-UR schedules is set out in 
column 4 of the table.  The term "None" is used  for those Members that had no GATT schedule of 
concessions.  It should, however, be noted that these Members did submit a schedule either during the 
Uruguay Round or at the time of their accession.   
 
 The Harmonized System Committee of the Wo rld Customs Organization (WCO) undertakes a 
periodic review of the HS to take account of chang es in technology and patterns in international trade, 
and recommends amendments to it.  The first set  of such modifications came into force on 
1 January  1992 (HS92).  A second, more substantial,  set of amendments came into force on 
1 January  1996 (HS96), and a third one on 1  January  2002 (HS2002).  The most recent amendment 
entered into force on 1  January  2007 (HS2007).10   
 
                                                      
6 The Harmonized System (HS) nomenclature, which was developed in the World Customs 
Organization (formerly the Customs Cooperation Council), entered into force on 1 January 1988 through a 
Convention.  As of June 2008, there are 88 WTO Members (counting the EC-27 as one) which are contracting 
parties to the HS Convention.  Practically all the re maining 38 WTO Members apply the HS in spite of not 
being contracting parties to it.   
7 Article 3 of the HS Convention obliges HS contrac ting parties to ensure that their customs tariff and 
statistical nomenclatures are in conf ormity with the Harmonized System.  It is to be noted that those GATT 
Contracting Parties which were not c ontracting parties to the HS, but nevertheless applied the HS in their 
national customs tariff, also undertook this exercise in order to keep the authentic texts of their schedules up to 
date and in conformity with their national customs tariff. 
8 Decision of 12  July 1983, GATT BISD 30S/17. 
9 See GATT doc. TAR/W/67/Rev.15 and TAR/W/74/Rev.12. 
10 See G/MA/W/67 and G/MA/W/76.  G/MA/W/23/Rev.5 
 Page 3 
 
 
  B. FIRST AMENDMENT TO THE HS (HS92) 
 With a view to keeping the authentic texts of GATT schedules up to date and in conformity 
with the national customs tariff, the Committee on Tariff Concessions adopted in 1991 simplified 
procedures to implement the HS92 and any future changes relating to the HS.11  Eleven GATT 
Contracting Parties followed these procedures and submitted the required doc umentation, with only 
one of them still remaining.12 
 C. S
ECOND AMENDMENT TO THE HS (HS96) 
 Members made use of the 1991 procedures for introducing modifications to the schedules 
resulting from the introduction of HS96.  A tota l of 49 Members submitted the required HS96 
documentation, out of which: 29 were full loose-leaf schedules13, 19 reflected only the HS96 changes 
and 1 included information on a preliminary basis.14  The General Council adopted, subject to certain 
conditions, a "collective waiver" suspending the application of GATT Article II for 19 Members.15  
This initial waiver was rene wed on ten occasions and covere d a varying number of Members.16  The 
General Council noted at its last renewal that, although it would be the last time that an extension of 
the HS96 waiver would be granted collectively,  Members were not precluded from requesting the 
suspension of GATT Article II on an individual basis.17  Since then, the Gene ral Council has adopted 
46 individual waiver requests from 13 Members.18 
 D. T
HIRD AMENDMENT TO THE HS (HS2002) 
 The General Council established on 18 July 2 001 a set of new procedures for the introduction 
of HS2002 changes into the schedules of concessions.19  Although HS2002 was implemented by most 
WTO Members, only 35 of them submitted the documentation required by the procedures.20  With a 
view to further facilitating and simplifying the in troduction of HS2002 changes in the schedules of 
concessions of all Members, the General Council adopted on 15  February  2005 a set of amendments 
to the procedures in which the Consolidated Tari ff Schedule (CTS) database was to be used as a 
working tool.  Furthermore, the Secretariat was inst ructed to transpose the schedules of all developing 
countries.21  Although the Secretariat has concluded the technical work on most of these schedules, 
there are several files which remain pending due to the lack of approval or comments by the Member 
                                                      
11 Decision of 8  October  1991, Annex to L/6905, GATT BISD  39S/300. 
12 See GATT docs. Let/1793, TAR/M/34 and TAR/M/35. 
13 See Decision of 29  November  1996, G/L/138. 
14 For a detailed list, see G/MA/TAR/2/Rev.41. 
15 WT/L/124 and WT/L/124/Corr.1.  The Annex to the first "collective waiver" listed the following 
Members:  Argentina, Brazil, Egypt, El Salvador, Guat emala, Iceland, Israel, Malaysia, Morocco, New Zealand, 
Norway, Pakistan, Panama, Paraguay , South Africa, Switzerland, Thailand, Uruguay, and the Bolivarian 
Republic of Venezuela.  
16 WT/L/173, WT/L/216, WT/L/243, WT/L/268, WT/L/281, WT/L/303, WT/L/338, WT/L/351, 
WT/L/379, WT/L/400. 
17 WT/L/400, item number (v). 
18 The General Council received and approved individual requests from Argentina (WT/L/464, 
WT/L/485, WT/L/523, WT/L/590, WT/L/618, WT/L/653, WT/L/692 and WT/L/733), Brazil (WT/L/454), El Salvador (WT/L/456, WT/L/486 and WT/L/525), Is rael (WT/L/455, WT/L/487, WT/L/531, WT/L/554, 
WT/L/568, WT/L/589 and WT/L/639), Norway (WT/L/45 9 and WT/L/489), Malaysia (WT/L/465, WT/L/529, 
WT/L/569 and WT/L/619), Morocco (WT/L/462, WT/L/488 and WT/L/530), Pakistan (WT/L/466 and WT/L/528), Panama (WT/L/458, WT/L/524, WT/L/570, WT/L/620, WT/L/652, WT/L/693 and WT/L/734), 
Paraguay (WT/L/461), Switzerland (WT/L/460), Thaila nd (WT/L/463, WT/L/490, WT/L/527 and WT/L/555), 
and Venezuela (WT/L/457, WT/L/491 and WT/L/526).   
19 WT/L/407. 
20 See G/MA/TAR/4/Rev.8. 
21 Decision of 15  February  2005, WT/L/605. G/MA/W/23/Rev.5 
Page 4  
 
  concerned.
22  Modifications to the schedules of 28 Member s have been circulated pursuant to the 1980 
procedures for rectification and modification of schedules, and 26 of them have been certified. 
  The General Council has adopt ed seven "collective waivers" and one individual waiver 
suspending the applicat ion of GATT Article II
23 on an annual basis until 31  December  2008.  The latest 
applies to 20 Members (co unting the EC-27 as one).24  The General Council estab lished, in addition, a 
set of procedures that would need to be followed by  any other Member wishing to be covered by the 
waiver.25 
 E. F
OURTH AMENDMENT TO THE HS (HS2007) 
 The General Council adopted on 15 December 2006 new procedures for the introduction of 
HS2007 changes into schedules of concessions.26  It also adopted two "col lective waivers" suspending 
the application of GATT Article II on an annual basis until 31  December  2008 27  The first waiver also 
provided that any other Member could be include d upon request, and three Members have made use 
of this provision.28.  There are currently 25 Members (counting the EC-27 as one) covered by the 
second waiver. 29 
 
F. STATUS OF HS TRANSPOSITIONS  
 The status of HS92 changes and the introduction of the HS are included in Column 3 of the 
table as it relates to pre-UR sch edules.  Column 6 reflects the situation of HS96, HS2002 and HS2007 
changes.  This column also indicates, for those transposition procedures which remain pending, 
whether or not the Member is currently under a waiv er suspending the application of GATT Article II.  
 
III. RECTIFICATIONS/MODIFICATIONS OF SCHEDULES 
 Following the Uruguay Round, a number of WTO Members submitted rectifications and 
modifications to their UR schedules.  The procedur es for the rectifications/modifications of schedules 
were adopted by the GATT Contracting Parties on 26 March 198030.  Modifications made pursuant to 
these procedures have included, inter alia : (i) modifications of a technical nature; (ii) concessions 
made in the context of the Ministerial Declar ation on Trade in Information Technology Products 
(ITA)31; (iii) revisions and additions to the product coverage of the Pharmaceutical Understanding 
                                                      
22 See JOB(06)/8/Rev.8. 
23 The Decisions are contained in documents WT /L/469, WT/L/477 (in respect of Romania), 
WT/L/511, WT/L/562, WT/L/598, WT/L/638, WT/L/674 and WT/L/712. 
24 The annex to the waiver contained in document WT/L/712 lists the following Members:  Argentina; 
Australia; Brazil; China; Costa Rica; Croatia; El Salvador; EC-27; Iceland; India; Republic of Korea; Mexico; 
New Zealand; Nicaragua; Norway; Singapore; Chines e Taipei; Thailand; United States; and Uruguay. 
25 The Decision indicates that those Members not listed in the Annex shall submit the documentation 
required under paragraph 1 of the Procedures in Attach ment B of WT/L/407, prior to submitting their respective 
request to be covered by the waiver. 
26 WT/L/673. 
27 WT/L/673 and WT/L/713 
28 The Decision provides that those Members not listed in the Annex may notify the Committee on 
Market Access of its wish to be included in the waiver decision. Thailand, Mexico and Pakistan made such a 
notification and were included in the waiver (WT/L/675/Add.1, WT/L/675/Add.2 and WT/L/675/Add.3 
respectively). 
29 The annex to the second waiver lists the following Members:  Argentina; Australia; Brazil; Canada; 
Costa Rica; Croatia; El Salvador; European Communities; Guatemala; Honduras; Hong Kong, China; India; 
Korea; Macao, China; Malaysia; Mexi co; New Zealand; Nicaragua; Norway ; Pakistan; Singapore; Switzerland; 
Thailand; United States; and Uruguay.   
30 GATT BISD  27S/25. 
31 WT/MIN(96)/16.  G/MA/W/23/Rev.5 
 Page 5 
 
 
  (Pharma)32; (iv) bilateral sectoral negotiations (e.g. di stilled spirits); (v) modifications pursuant to 
Annex 5 of the Agreement on Agriculture; and (v i) autonomous improvements in concessions.   
  Column 7 reflects the situation concerning the rectifications and modifications of schedules. 
Those pertaining to the ITA, the Pharma, ODCs, Annex 5 of the Agreement on Agriculture, and the 
results of bilateral negotiations on distilled spirits have been expressl y identified.  All others have 
been referred to as "other".  Some 163 proposals fo r modifications/rectifications that have been put 
forward for the consideration of members, 26 of wh ich have been formally concluded by means of a 
Procès-Verbal  of rectification and 125 through a certification.
33  There are approximately 13 
procedures which have not concluded for va rious reasons (reservations, domestic approval 
procedures, etc.) or have not been pur sued further by the Member concerned34.   
 
IV. RENEGOTIATIONS UNDER GATT ARTICLE XXVIII 
 Members are allowed to modify or withdraw concessions from their schedule through 
negotiation and agreement with other Members.  Article XXVIII entitled "Modification of Schedules" 
is the main GATT 1994 provision dealing with  the renegotiation of a tariff concession.35   
  A 1957 note by the GATT Secretariat, con cerning arrangements for negotiations under 
Article XXVIII, set out the procedural guidelines that were used until November 1980 when the 
current guidelines for procedures were adopted.
36  Although the early practice makes it difficult to 
determine the exact number of renegotiations th at took place under the GATT, the Secretariat's 
records show that at least 42 GATT Contracting Parties initiated roughly 300 renegotiations between 
1951 and 1994.37   
  The 1980 procedures provide for a Member undertaking GATT Article XXVIII negotiations 
to submit to the Secretariat: (i)  a report and a joint letter upon comp letion of each bilateral negotiation 
and (ii)  a final report upon completion of all its bilate ral negotiations.  In practice, however, only 19 
                                                     
 
32 GATT document L/7430.  Reviews to the product coverage have been agreed by the participants and 
circulated in G/MA/W/10 (1st review), G/MA/W/18 (2nd review) and G/MA/W/85 (3rd review). 
33 The number of proposal is calculated based on all documents circulated under the G/MA/TAR/RS, 
G/SP and G/RS document symbols, as well as various independent Procès-Verbal  of Rectification.  It does not 
take account of the modifications circulated pursuant to the HS2002 procedures (see section 2.D). 
34 The estimate takes account of procedures which we re subsequently replaced or overtaken by other 
procedures.  
35 The provisions of the Understanding on the Interpretation of Article XXVIII of the GATT 1994 and 
the Procedures for Negotiation under Arti cle XXVIII, Guidelines adopted on 10  November  1980 (GATT 
BISD  27S/26), are also applicable.   
36 In compliance with instructions given by the Contracting Parties (L/641, GATT BISD  6S/158) the 
Executive Secretary issued a note c oncerning the arrangements for negotiations under GATT Article XXVIII on 
31 May 1957 (GATT doc. L/635).  A revised version of the procedural guidelines were prepared in 1978 
(GATT doc. L/4651) which served as the basis for th e technical discussions at the Committee on Tariff 
Concessions, which were finally adopted as guidelines on 10  November  1980.  See GATT doc. C/113 and 
Corr.1,  GATT BISD  27S/26. 
37 Because of their provisional natu re, tariff commitments made in the 1947 Geneva negotiations had 
an initial validity of three years.  Consequently, the original drafting of GATT Ar ticle XXVIII contained no 
provision for the modification or withdrawal of these commitments before 1 January 1951.  Contracting Parties 
initially extended the validity of these Schedules through "Declarations on the Continued Application of Schedules".  During the Torquay Tari ff Conference of 1950 the negotiations for ne w concessions took place in 
parallel with some renegotiations.  The Review Session of the GATT that took place su bsequently disposed of 
the need to extend the validity of the Schedules periodica lly.  It also proposed amendments to several Articles of 
the GATT (including Article XXVIII) and propos ed the incorporation of a new Article XXVIII bis entitled 
"Tariff negotiations".  These amendments were formally adopted through the Protocol Amending the Preamble 
and Parts II and III of the General Agreement of 10  March  1955, which entered into force on 7 October 1957.   G/MA/W/23/Rev.5 
Page 6  
 
  final reports were received by the Secretariat for the 79 renegotiations initiated between 1981 and 
1994.
38  The status recorded by the Secretariat for re negotiations lacking a final report is diverse.  
While in a few cases the Contracting Parties withdr ew the invocation of Article XXVIII, in others 
they only submitted partial information regarding the bilateral agreements reached.  No further 
information has been received by the Secretariat after the initiation of many these renegotiations and 
only a few of them were formally carried-over into the WTO.   
  It remains unclear for the majority of these Pre-UR renegotiations whether they were: (i) concluded with the relevant Contracting Parties and their results incorporated into the Schedule 
annexed to the Marrakesh Protocol to the GATT 1994 (MP) during the Uruguay Round, 
(ii) concluded, but its results overridden by the Schedule annexed to the MP, (iii)  concluded with all 
the relevant Contracting Parties, but never reported or included in a schedule, or (iv)  are still ongoing. 
  There have been 34 requests to enter into  renegotiations under GATT Article XXVIII since 
the establishment of the WTO in 1995, 4 of which ha ve been withdrawn, 8 ha ve been concluded and 
formally certified, and 5 have b een concluded but have not been  certified for various reasons.  
Although the remaining 17 are in principle still ongoing, it should be noted that 2 of them relate to 
schedules which were withdrawn in the context of an enlargement of the European Communities (i.e. 
Hungary and Bulgaria).   Column 8 reflects the status recorded by th e Secretariat for all renegotiations invoked from 
1 January  1981 when the current procedures started bei ng implemented.  The table also includes 
renegotiations related to GATT Article XXIV:6.  Th e term "unclear" has been used for all those 
GATT renegotiations initiated between 1981 and 1994 in which there is no final report or any other 
formal document indicating the conclusion of such ne gotiations.  It should finally be noted that 19 
Article XXVIII renegotiations invoked before the end of the UR by the EEC-9 and some of the EC-15 
member states are not reflected therein.
39   
 
V. CURRENT SITUATION OF SCHEDULES 
 Members are at very different stages with  respect to their schedules.  Some Members 
currently applying the HS, and even HS2007, still ha ve pre-UR concessions which are scheduled in a 
different nomenclature.  In these cases, and in orde r to ensure consistency between the customs tariff 
which is being applied in practi ce and its schedule of concessions, the Member needs to transpose its 
schedule into the HS.  Some Members have pre-UR  schedules which have already been transposed 
into the HS, but only into the 1988 or 1992 versions, and not into the one currently being applied.  
Other Members have their HS2002 changes certified,  but not their HS96 changes.  The transposition 
of CTS files into HS2002 and HS2007 by the Secretariat could be an opportunity for Members to 
bring up to date their obligations in this area.  Finally, it would also be advisable for Members to 
                                                      
38 See footnote 35.  The status of GATT Article XXVIII negotiations up to June  1980 can be consulted 
in GATT doc. TAR/W/7 of 18  June 1980. 
39 The 19 GATT renegotiations that were initiated during the period 1981-1994 and which are not 
reflected in the table are the following:  EEC-9 (SECRET/270, SECRET/286, SECRET/296, SECRET/310, 
SECRET/311, SECRET/312, SECRET/317 and SECRET/325), Austria (SECRET/291 and SECRET/323), Finland (SECRET/320 and SECRET/321), Portugal  (SECRET/300), Spain (SECRET/308), Sweden 
(SECRET/278, SECRET/299, SECRET/322, SECRET/327 and SECRET/331).  G/MA/W/23/Rev.5 
 Page 7 
 
 
  clarify the status of those Pre-UR GATT Article  XXVIII renegotiations for those cases in which the 
status remains unclear.     
  G/MA/W/23/Rev.5 
Page 8 
Annex 
Situation of Schedules of Concessions in Goods 
 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
1 Albania /b CXLVI 
(146) None PA (08.09.2000)
(WT/Let/347 
+353 +358) Accession schedule in HS96. The General Council waived, 
subject to conditions, the 
binding commitments on a list of 
tariff items (WT/L/610)  
2 Angola /b CXXIX 
(129) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
3 Antigua and 
Barbuda /b XCVII 
(97) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give legal effect to these changes.   
4 Argentina /a LXIV 
(64) Schedule annexed 
(WT/Let/66) to the 
Geneva (1995) 
Protocol.   MP Submitted a schedule in loose-leaf 
format including HS96 changes 
(G/SECRET/HS96/30 + Corr.1).    
 
Reservationsii were raised on the 
HS96 documentation.  Presently 
under waiver (WT/L/733). 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/ARG/1); 
presently under waiver (WT/L/712) 
 
Presently under waiver for the introduction of HS2007 changes (WT/L/713) 
 
  G/MA/TAR/RS/52 (other) was 
certified (WT/Let/292).   
   G/MA/W/23/Rev.5
 Page 9Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
5 Armenia /b CLV 
(155) None PA (05.02.2003)
(WT/Let/434+ 
436) Accession schedule in HS96. 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/127) and certified (WT/Let/598). 
 
   
6 Australia /a I 
(1) Schedule annexed 
(L/6222/Add.5) to the Second Geneva (1987) 
Protocol.  
 HS92 changes were 
certified (Let/1793). 
 MP Submitted a list of tariff items 
affected by HS96 changes (G/SECRET/HS96/19 + Corr.1 + 
Add.1).  Has not been certified 
upon request of Australia.  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/AUS/1 
+Rev.1); presently under waiver 
(WT/L/712)  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) 
 G/SP/1 (other) and G/SP/8 
(other)  were approved with the 
intention to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come into being. These have now been 
certified(WT/Let/528)
iii 
 G/RS/3 (other)  was included in 
a Procès-Verbal of Rectification 
(Let/1954).   
G/MA/TAR/RS/31 (ITA)  was 
certified (WT/Let/248).  
G/MA/TAR/RS/41 
(concessions)  has not been 
certified.  
G/MA/TAR/RS/85 
(consolidated loose-leaf )  has 
not been certified upon request 
of Australia. 
  GATT (1981-1994)
 
SECRET/279+Add.1 with transposition into CCCN 
nomenclature was concluded. 
 
SECRET/285 ( unclear ) 
 
SECRET/302 ( final report  in 
SECRET/302/Add.2) 
 
SECRET/309 ( unclear ) 
 
SECRET/324 ( final report  in 
SECRET/324/Add.6) 
 
SECRET/326 ( final report  in 
SECRET/326/Add.2) 
 
SECRET/337 ( final report  in 
SECRET/337/Add.1) 
7 Bahrain /a XCVIII  
(98) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. G/MA/TAR/RS/96 (ITA)  was 
certified (WT/Let/488)   
  G/MA/W/23/Rev.5 
Page 10 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
8 Bangladesh /a LXX 
(70) Renegotiation of pre-
UR schedule in connection with the 
implementation of the 
HS concluded.  Documentation was circulated in 
SECRET/HS/29 but 
has not been certified due to reservations
ii. 
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.
  A revised Schedule was verified 
in 1994 with the intention to incorporate in a Supplementary 
Marrakesh Protocol which did 
not come into being.
  It has now 
been certified (WT/Let/524)iii  
9 Barbados /b XCIX 
(99) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.    
10 Belize /b C  
(100) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
 G/SP/7 (ODCs) was approved 
with the intention to incorporate 
in a Supplementary Marrakesh 
Protocol which did not come into being.  It has now been 
certified (WT/Let/531)
 iii  
12 Benin /a XLVIII  
(48) Schedule established 
in Second Certification of Rectifications and 
Modifications (1964). 
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.    
13 Bolivarian 
Republic of 
Venezuela /a LXXXVI  
(86) Schedule was 
approved and annexed 
(L/7463/Add.4) to the 
Geneva (1994) Protocol which did not 
enter into force.  It has 
now been certified (WT/Let/516)
 iii MP Submitted a schedule in loose leaf 
format including HS96 changes  
(G/SECRET/HS96/12 + Rev.1) 
 Reservations
ii were raised on the 
HS96 documentation.  
 G/RS/11 (other)  was included in 
a Procès-Verbal of Rectification 
(Let/1954).   
   G/MA/W/23/Rev.5
 Page 11Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
14 Bolivia /a LXXXIV  
(84) Pre-UR schedule was 
transposed into HS and certified 
(WT/Let/204) 
iv.  MP Tariff items affected by HS96 
changes were certified (WT/Let/387) 
 G/MA/TAR/RS/49 (other) was 
certified (WT/Let/287).    
15 Botswana /a CI  
(101) None 
 MP MP and CTS file are in HS92.  
Commitments will be transposed 
by the Secretariat into HS96 as 
part of HS2002 transposition.  The Committee on Market Access is 
currently looking at how to give 
legal effect to these changes.    
16 Brazil /a III  
(3) Schedule was 
approved and annexed 
(L/7463/Add.1) to the 
Geneva (1994) Protocol which did not 
enter into force.  It has 
now been certified (WT/Let/515)
 iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/468) 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/BRA/1); 
presently under waiver (WT/L/712) 
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713)  GATT (1981-1994)
 
 
SECRET/334 ( unclear ) 
 
WTO  
 
G/SECRET/7 is currently underway 
 
17 Brunei 
Darussalam /b CII  
(102) None MP Tariff items affected by HS96 
changes were certified 
(WT/Let/385) 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/128) and certified (WT/Let/599).   
18 Bulgaria /a CXXXIX  
(139) None PA (01.12.1996) 
(WT/Let/113 + 
117 +132) Accession schedule in HS92. 
Tariff items affected by HS96 changes were certified 
(WT/Let/379+ Corr.1) 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/BGR/1) 
 G/MA/TAR/RS/76+Add.1 
(ITA) was certified 
(WT/Let/414).   
 
G/MA/TAR/RS/87 (other) was 
certified (WT/Let/443).   WTO
 
 G/SECRET/13 is currently 
underway 
 This Schedule was withdrawn in 
the context of GATT Article 
XXIV:6 procedures for the enlargement to EC-27 ix.  
  G/MA/W/23/Rev.5 
Page 12 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
19 Burkina Faso /a XLVI  
(46) Schedule established 
in Second Certification of Rectifications and 
Modifications (1964).  
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
20 Burundi /b LV  
(55) Schedule established 
in Third Certification of Rectifications and 
Modifications (1967). 
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
21 Cambodia /a CLVI 
(156) None PA (13.10.2004) 
(WT/Let/450+ 
480) Accession schedule in HS96. 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/119) and certified 
(WT/Let/587)   
22 Cameroon /a CIII  
(103) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. Information on ODCs submitted 
in April 1995 was verified (See 
G/C/M/3+ Corr.1) with the intention to incorporate in a 
Supplementary Marrakesh 
Protocol which did not come into being.  It  was certified 
instead (WT/Let/527)
 iii  
23 Canada /a V  
(5) Schedule annexed 
(L/6222/Add.7) to the 
Second Geneva (1987) Protocol.  
 MP Tariff items affected by HS96 
changes were certified 
(WT/Let/329)
 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/CAN/1+Rev.1
+CAN/3). 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/123) and certified 
(WT/Let/591). 
 G/RS/24 (other)  was included in 
a Procès-Verbal of Rectification 
(WT/Let/16). 
 
G/RS/25 (Pharma) was 
included in a Procès-Verbal of 
Rectification (WT/Let/8). 
 
French version of UR Schedule 
was verified with the intention to 
incorporate in a Supplementary Marrakesh Protocol which did 
not come into being.
   It has now 
been certified (WT/Let/536) iii 
 GATT (1981-1994)  
SECRET/276 ( unclear ) 
 
SECRET/298 ( unclear ) 
 
SECRET/305 ( unclear ) 
 
SECRET/307 ( unclear ) 
 
SECRET/316 ( unclear ) 
 
WTO  
G/SECRET/1 invoked rights under 
GATT Art. XXVIII:3; but was later withdrawn. 
(G/SECRET/1/Add.2) 
  
   G/MA/W/23/Rev.5
 Page 13Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) G/MA/TAR/RS/13 + Add.1 
(Pharma) were certified 
(WT/Let/270 and 272, 
respectively). 
 G/MA/TAR/RS/19 (ITA)  was 
certified (WT/Let/158). 
 
G/MA/TAR/RS/59 (Pharma) 
was certified (WT/Let/316). 
 
G/MA/TAR/RS/97 circulated the results of G/SECRET/10 and 
was certified (WT/Let/487) 
  
 G/SECRET/10 was concluded 
(final report  in 
G/SECRET/10/Add.2) 
 
G/SECRET/29 is currently 
underway 
 
24 Cape Verde /a CLXI 
(161) None PA (2008)  
(WT/Let/624+ 
629) 
 Accession schedule in HS2007.   
25 Central African 
Republic /a CIV  
(104) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give legal effect to these changes. 
 
    
26 Chad /a CV  
(105) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
  
 
    
  G/MA/W/23/Rev.5 
Page 14 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
27 Chile /a VII  
(7) Schedule annexed 
(L/7195/Add.5) to the Geneva (1993) 
Protocol.  
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/117 + Corr.1) 
and certified (WT/Let/583). 
  G/MA/TAR/RS/82 circulated 
results of G/SECRET/12 and was certified (WT/Let/415) 
 WTO
 
 G/SECRET/12 was concluded 
(final report  in 
G/SECRET/12/Add.1)  
28 China /a CLII 
(152)  PA(11.12.2001) 
(WT/Let/408+ 
407) Accession schedule in HS96. 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CHN/1); presently under waiver 
(WT/L/712) 
    
29 Colombia /a LXXVI 
(76) Schedule annexed 
(L/7195/Add.4) to the 
Geneva (1993) 
Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/267) 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/108) and certified (WT/Let/565).  G/MA/TAR/RS/51 (other) was 
certified (WT/Let/351)  
30 Congo /a CVI  
(106) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
     
   G/MA/W/23/Rev.5
 Page 15Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
31 Congo, 
Democratic Republic of /a LXVIII  
(68) Schedule was 
renegotiated during the UR. 
 
All previous 
concessions were 
replaced by the UR 
schedule. MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
32 Costa Rica /b LXXXV  
(85) Schedule was 
approved and annexed 
(L/7463/Add.5) to the Geneva (1994) 
Protocol which did not 
enter into force.  It has now been certified 
(WT/Let/519)
 iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/397)  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/CRI/1); 
presently under waiver 
(WT/L/712)  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) G/MA/TAR/RS/28 (ITA)  was 
certified (WT/Let/196). 
 G/MA/TAR/RS/92+Corr.1 
(ITA)  was certified 
(WT/Let/462)  
33 Côte d'Ivoire /a LII  
(52) Schedule established 
in Third Certification 
of Rectifications and 
Modifications (1967).  
Additional 
concessions given in 
1979.  MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. Information on ODCs submitted 
in April 1995 was verified (See 
G/C/M/3 + Corr.1) with the 
intention to incorporate in a Supplementary Marrakesh 
Protocol which did not come 
into being.
   It has now been 
certified (WT/Let/526) iii  
34 Croatia /a CXLVII  
(147) None PA (30.11.2000) 
(WT/Let/348+ 
359 +360) Accession schedule in HS96. 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/HRV/1); presently under waiver 
(WT/L/712) 
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/713)  WTO  
 G/SECRET/24 is currently 
underway 
  
  G/MA/W/23/Rev.5 
Page 16 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
35 Cuba /a IX  
(9) Schedule annexed 
(L/7195/Add.1) to the Geneva (1993) 
Protocol.  MP Tariff items affected by HS96 
changes were certified (WT/Let/192 + Corr.1). G/RS/9 (other)  was included in 
a Procès-Verbal of Rectification 
(Let/1954).  
36 Cyprus /a CVII (107) 
 None MP  G/SP/6 (ODCs) was approved 
with the intention to incorporate 
in a Supplementary Marrakesh Protocol which did not come into being.
  It has now been 
certified (WT/Let/532) iii 
 
G/MA/TAR/RS/73 ( ITA) was 
certified (WT/Let/377) WTO  
 
This Schedule was withdrawn in the context of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. 
viii   
37 Czech Republic 
/a XCII (92) Protocol of Accession 
to GATT (19.2.1993) MP Tariff items affected by HS96 
changes were certified 
(WT/Let/372) 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CZE/1) G/RS/20 (other)  was included in 
a Procès-Verbal of Rectification 
(WT/Let/8). 
 
G/MA/TAR/RS/40 (ITA)  was 
certified (WT/Let/256). 
 
G/MA/TAR/RS/69 ( Pharma ) 
was certified (WT/Let/383) WTO  
 
This Schedule was withdrawn in 
the context of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
38 Djibouti /b CXXXVII  
(137) Inherited concessions 
specified in Section D of Schedule XI – 
France when 
succeeding to the GATT in 1994.  MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
   
39 Dominica /b CVIII  
(108) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/139) and certified 
(WT/Let/623)    
   G/MA/W/23/Rev.5
 Page 17Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
40 Dominican 
Republic /a XXIII  
(23) Following the 
withdrawal of a waiver request, the Pre-UR 
schedule
v was  
transposed (G/SECRET/HS/10 +Corr.1) and certified 
(WT/Let/317). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. G/SP/3 (ODCs) was approved 
with the intention to incorporate in a Supplementary Marrakesh 
Protocol which did not come 
into being.
vi 
 G/RS/26 (other) (reservations
ii  
were raised).  Following 
consultations a new notification was submitted 
(G/MA/TAR/RS/54) and 
certified (WT/Let/293).  
G/MA/TAR/RS/107 (ITA)  was 
certified (WT/Let/557)  
 
 Requested a waiver for the 
renegotiation and transposition of its pre-UR Schedule into the HS 
(G/L/4).  Following consultations, 
the request was withdrawn (See G/C/M/3).  
41 Ecuador /b CXXXIII  
(133) None PA (21.01.1996) 
(WT/Let/32+ 34+ 
53) Accession schedule and CTS file 
are in HS92.  Commitments will be transposed by the Secretariat 
into HS96 as part of HS2002 
transposition.  The Committee on Market Access is currently looking 
at how to give legal effect to these 
changes.  
 
   
42 Egypt /a LXIII  
(63) Schedule was 
renegotiated during the UR.  
All previous 
concessions were replaced by the UR 
Schedule. 
  
 MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/542) G/MA/TAR/RS/50/Rev.1 + 
Rev.1/Corr.1 (loose leaf) was 
certified (WT/Let/542).  
G/MA/TAR/RS/95 (ITA) was 
certified (WT/Let/459).  GATT (1981-1994)
 
SECRET/345 was concluded  
  G/MA/W/23/Rev.5 
Page 18 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
43 El Salvador /b LXXXVII  
(87) Pre-UR schedule was 
transposed into HS (G/SECRET/HS/1+ 
Corr.1+Add.1), but 
was not yet certified due to reservations
ii.  
Was under waiver 
until 30 June 1995.  
 MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/467) 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/SLV/1); 
presently under waiver 
(WT/L/712)  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) 
 G/MA/TAR/RS/14 (other) was 
certified (WT/Let/320).  
G/MA/TAR/RS/45+Add.1 
(ITA) (awaiting domestic 
approval.)  
G/MA/TAR/RS/124+Rev.1 
circulated the results of G/SECRET/27 and was certified 
(WT/Let/595) 
 G/MA/TAR/RS/138 circulated 
the results of G/SECRET/28 and 
was certified (WT/Let/613)  
 
 WTO
 
 G/SECRET/27 ( final report  in 
G/SECRET/27/Add.1) 
 G/SECRET/28 ( final report  in 
G/SECRET/28/Add.1) 
44 Estonia /a CXLIV  
(144) 
 None PA (13.11.1999) 
(WT/Let/300+ 
311+ 313) Accession schedule in HS96. 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/EST/1)   WTO
 
 This Schedule was withdrawn in 
the context of GATT Article 
XXIV:6 procedures for the 
enlargement to EC-25. viii   
45 European 
Communitiesvii 
viii ix /a CXL  
(140) EC – 12 Schedule was 
annexed 
(L/6292/Add.1) to the Third Geneva (1987) 
Protocol.  
 HS92 changes were certified (Let/1793). 
 MP 
(EC–12) EC-12
 
 
Submitted a list of tariff items  
affected by HS96 changes (G/SECRET/HS96/3).  
 
   
 
  
 
  
 EC-12
 
 
G/SP/2 (other) was approved 
with the intention to incorporate in a Supplementary Marrakesh 
Protocol which did not come 
into being. It has now been certified (WT/Let/529)
 iii 
 
G/MA/TAR/RS/6 (other) was  
certified (WT/Let/101).  
 
  
 EC-12
 
 
GATT (1981-1994)  
SECRET/333 was later withdrawn 
 
SECRET/336 renegotiation  initiated after a panel proceeding 
(DS28/2).  A bilateral agreement 
was reached with one contracting party.  (unclear)  
 
SECRET/343 resulted in a 
framework agreement on bananas that was later included in the 
Marrakesh Protocol.x   
  
   G/MA/W/23/Rev.5
 Page 19Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
EC-15  
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/EEC/1);  
the EEC-25 is presently under waiver (WT/L/712) 
 
                        
EC-25  
 
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) 
 
 EC-15  
 
G/MA/TAR/RS/16 (ITA)   
was certified (WT/Let/156). 
 
G/MA/TAR/RS/30 (distilled 
spirits) was certified 
(WT/Let/178). 
 
G/MA/TAR/RS/47 (ITA)  was  
certified (WT/Let/261). 
 
G/L/65/Rev.1/Add.4 (Pharma ) 
 
G/MA/TAR/RS/74 ( ITA) 
(pending certification) 
 
G/MA/TAR/RS/80 circulated 
results of G/SECRET/11 
(pending certification) 
 
G/MA/TAR/RS/90 circulated 
results of G/SECRET/15 
(pending certification)  
EC-15  
 
WTO  
SECRET/347 was initially related 
to Schedule LXXX for the EC-12, but was later continued by the EC-
15 after enlargement.  (unclear)  xi 
 
G/L/65 +Rev.1 + Rev.1/Add.1 + 
Rev.1/Add.2+ Re v.1/Add.2/Corr.1 
+ Rev.1/Add.3 + Rev.1/Add.  
Circulated schedule CXL for the EC-15 which has not been 
certified due to reservations.
 ii 
 
G/SECRET/11 was concluded 
(final report  in 
G/SECRET/11/Add.1)  
 
G/SECRET/15 was concluded; 
two bilateral reports were 
circulated in 
G/SECRET/15/Add.1) 
 
G/SECRET/18 is currently 
underway (see also WT/GC/M/93) 
 
G/SECRET/22+Add.1 relate to 
special procedures included in Annex to WT/MIN(01)/15, which 
are currently underway. 
EC-25
 
 
Schedule CXL was withdrawn in 
G/SECRET/20 +Add.1 in the 
context of GATT Article XXIV:6 procedures for the enlargement to 
EC-25. viii   
 
G/SECRET/25 is currently 
underway  
  G/MA/W/23/Rev.5 
Page 20 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
 
EC-27  
 
G/SECRET/26 + Corr.1 + Rev.1 
initiated GATT Article XXIV:6 
procedures for the enlargement to 
EC-27. ix.   
 
G/SECRET/30 is currently 
underway. 
 
46 Fiji /a CIX  
(109) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/134) and certified 
(WT/Let/605).   
47 Gabon /a XLVII  
(47) Gabon did not 
recognize existing schedule when 
succeeding to GATT 
in 1963  (BISD 12S/75). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. Information on ODCs submitted 
in April 1995 was verified (See G/C/M/3 + Corr.1) with the 
intention to incorporate in a 
Supplementary Marrakesh Protocol which did not come into being.  It has now been 
certified (WT/Let/521)
 iii  
48 Gambia, The /b CX  
(110) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
49 Georgia /b CXLV  
(145) None PA (14.06.2000)
(WT/Let/312+ 
314+319+ 
327+341) Accession schedule in HS96. 
 Pursuant to the revised HS2002 
procedures, a list of tariff items    
   G/MA/W/23/Rev.5
 Page 21Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
 affected was circulated 
(G/MA/TAR/RS/129) and certified (WT/Let/600). 
 
50 Ghana /a CXI  
(111) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access is currently looking at how to give 
legal effect to these changes.   
51 Grenada /b CXXVII  
(127) None PA /c 
(22.02.1996) 
(WT/Let/59+61) 
 Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. G/MA/TAR/RS/91 which 
circulated the results of 
G/SECRET/16 was certified (WT/Let/445) 
 WTO
 
G/SECRET/14 sought 
authorization from CTG to enter into Art. XXVIII negotiations, but 
was withdrawn and replaced by 
G/SECRET/16 +Corr.1+ Add.1.  Grenada informed in 
G/SECRET/16/Add.2 that these 
negotiations were concluded.  
 
52 Guatemala /b LXXXVIII  
(88) Pre-UR schedule was 
transposed into HS 
and certified (WT/Let/271)
xii. MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/489)  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713)  
 G/MA/TAR/RS/105 (ITA) was 
certified (WT/Let/544)  
53 Guinea Bissau  
/b CXXX  
(130) 
 None  MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.  
   
54 Guinea /a CXXXVI  
(136) Inherited concessions 
specified in Section C MP Commitments were transposed by 
the Secretariat into HS96 and    
  G/MA/W/23/Rev.5 
Page 22 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
of Schedule XI-France 
when succeeding to GATT in 1994.  
 included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
 
55 Guyana /b CXII  
(112) 
 None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.    
56 Haiti /a XXVI 
(26) Schedule established 
in Annecy 1949 
Protocol,  additional 
concessions contained in Torquay 1951, 
Geneva 1956 and 
Geneva 1962 Protocols.  
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes.   
57 Honduras /b XCV  
(95) Protocol of Accession 
to GATT (2.3.1994) MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/403) 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/144) 
 
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/713)  
 G/MA/TAR/RS/101 (ITA) was 
certified (WT/Let/511 +Corr.1)  
 
G/MA/TAR/RS/104 circulated 
the results of G/SECRET/21 and 
was certified (WT/Let/540) WTO
 
G/SECRET/21 ( final report  in 
SECRET/21/Add.1)  
58 Hong Kong, 
China /b LXXXII  
(82) Schedule annexed 
(L/6222/Add.1) to the 
Second Geneva (1987) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/76). 
 
Submitted a list of tariff items 
affected by HS2002 changes G/MA/TAR/RS/9 (concessions) 
was certified (WT/Let/171). 
 
G/MA/TAR/RS/21 (ITA)   
was certified (WT/Let/160). 
   
   G/MA/W/23/Rev.5
 Page 23Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(G/SECRET/HS02/HKG/1); 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/116 + Corr.1) and certified (WT/Let/584) 
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/713)  
 G/MA/TAR/RS/37 (ITA)   
was certified (WT/Let/252). 
 
GMA/TAR/RS/72 ( concessions ) 
was certified (WT/Let/384)  
59 Hungary /a LXXI  
(71) Schedule annexed 
(L/7195/Add.2) to the 
Geneva (1993) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/264). 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/HUN/1). G/RS/19 (other)  was included in 
a Procès-Verbal of Rectification 
(WT/Let/8).  
G/MA/TAR/RS/84+Corr.1 
(concessions)  was certified 
(WT/Let/441). GATT (1981-1994)
 
SECRET/335 ( final report  in 
SECRET/335/Add.1) 
 
WTO  
G/SECRET/3 is currently 
underway. 
 This Schedule was withdrawn in 
the context of GATT Article 
XXIV:6 procedures for the 
enlargement to EC-25. viii   
 
 
 
60 Iceland /a LXII  
(62) Schedule annexed 
(L/6987/Add.3) to the 
Geneva (1992) 
Protocol.  MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/477) 
 
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/ISL/1); 
presently under waiver 
(WT/L/712)  
 G/MA/TAR/RS/22 (ITA)  was  
certified (WT/Let/159).  
61 India /a XII  
(12) Schedule was 
approved and annexed 
(L/7463/Add.2) to the MP Tariff items affected by HS96 
changes were certified 
(WT/Let/340) G/MA/TAR/RS/24 (ITA)  was  
certified (WT/Let/181). 
 GATT (1981-1994)  
SECRET/342 ( final report  in 
SECRET/342/Add.1)  
  G/MA/W/23/Rev.5 
Page 24 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Geneva (1994) 
Protocol which did not enter into force. It has 
now been certified 
(WT/Let/517)
 iii  
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/IND/1); 
presently under waiver (WT/L/712)  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) G/MA/TAR/RS/63 +Add.1 
+Corr.1 + Rev.1 (other)  were 
certified (WT/Let/374).  
 
G/MA/TAR/RS/66 circulated 
the results of G/SECRET/8, was certified (WT/Let/440) 
 
G/MA/TAR/RS/67+Rev.1 
(textiles ) was certified 
(WT/Let/374).  
  
WTO
 
G/SECRET/8 was concluded 
(final report  in 
G/SECRET/8/Add.1) 
62 Indonesia /a XXI  
(21) Schedule annexed 
(L/6987/Add.1) to the 
Geneva (1992) Protocol.  MP Tariff items affected by HS96 
changes were certified 
(WT/Let/318). G/MA/SP/1 + Add.1 (other) 
was approved with the intention 
to incorporate in a Supplementary Marrakesh 
Protocol which did not come 
into being.  It has now been certified (WT/Let/541)
 iii 
 
G/RS/21 (other) 
(reservationsii were raised).   
Following consultations, a  
new notification 
G/MA/TAR/RS/39 (other)  was 
submitted and certified (WT/Let/255). 
 
G/MA/TAR/RS/23 (ITA)  was  
certified (WT/Let/157).  
 GATT (1981-1994)
 
SECRET/281 was concluded 
(final report  in 
SECRET/281/Add.4) 
63 Israel /a XLII  
(42) Pre-UR schedule was 
transposed into the HS 
(SECRET/HS/31 + Add.1) and certified 
(WT/Let/553) MP Tariff items affected by HS96 
changes were certified 
(WT/Let/554). G/MA/TAR/RS/25 (ITA)  was 
certified (WT/Let/174). 
 G/MA/TAR/RS/78 (Annex 5 
AoA ) Reservations
ii were raised. 
  
   
   G/MA/W/23/Rev.5
 Page 25Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
64 Jamaica /b LXVI  
(66) 
 Pre-UR schedule was 
transposed into HS and certified 
(WT/Let/257). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/110) and certified (WT/Let/560). 
 
   
65 Japan /a XXXVIII  
(38) Schedule annexed 
(L/6112/Add.1) to the First Geneva (1987) 
Protocol.  
 HS92 changes 
circulated in 
SECRET/C/HS/7  were approved  
(See TAR/M/35).   MP Tariff items affected by HS96 
changes were certified (WT/Let/67+94). 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/JAP/1+Corr.1+
Corr.2).
 G/RS/6 (other)  was included in 
a Procès-Verbal of Rectification 
(Let/1953). 
 
G/RS/7 (Pharma)  was included 
in a Procès-Verbal of 
Rectification (Let/1953). 
 G/MA/TAR/RS/10 + Corr.1 
(Pharma) were certified 
(WT/Let/138+145).  
G/MA/TAR/RS/12 + Corr.1 
(ITA) were certified 
(WT/Let/138+145)  
G/MA/TAR/RS/55 + Corr.1 + 
Corr.2  (Pharma)  were certified 
(WT/Let/322 + 343) 
 
G/MA/TAR/RS/57 (Annex 5 
AoA)  was certified 
(WT/Let/362+412) 
 G/MA/TAR/RS/114 (Pharma)  
was certified (WT/Let/568). It GATT (1981-1994)
 
SECRET/319 was concluded (final report  in 
SECRET/319/Add.3) 
 SECRET/328 ( unclear ) 
  
  G/MA/W/23/Rev.5 
Page 26 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
was subsequently replaced by 
G/MA/TAR/RS/136 and certified (WT/Let/610 + 625) 
 
 
66 Jordan /a CXLVIII 
(148) 
 None PA (11.04.2000) 
(WT/Let/323+ 
333+ 335) Accession schedule in HS96. 
 Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/115 + Corr.1) and certified (WT/Let/586) 
 
    
67 Kenya /a CXIII 
(113) None MP 
 Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
    
68 Korea /a LX  
(60) Schedule annexed 
(L/6222/Add.6) to the 
Second Geneva (1987) 
Protocol.    HS92 changes were 
certified (Let/1793). MP Tariff items affected by HS96 
changes were certified 
(WT/Let/339). 
 Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/KOR/1); 
presently under waiver (WT/L/712) 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/713) 
 G/MA/TAR/RS/33 (ITA)  was 
certified (WT/Let/249). 
 
G/MA/TAR/RS/56 + Corr. 1 (other) was certified 
(WT/Let/302). 
 
G/MA/TAR/RS/71 ( ITA)  was 
certified (WT/Let/376+ 392). 
 
G/MA/TAR/RS/98 (Annex 5 
AoA) was certified  (WT/Let/492 
and WT/Let/504) 
 
G/MA/TAR/RS/126 (other) was 
certified (WT/LET/596). 
 
   
   G/MA/W/23/Rev.5
 Page 27Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
69 Kuwait /a CXIV  
(114) None  MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.  
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/140) and certified 
(WT/Let/627)  
   
70 Kyrgyz 
Republic /a CXLII 
(142) None PA (20.12.1998) 
(WT/Let/245+ 
262+296) Accession schedule in HS96.   
 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/133) and certified (WT/Let/604).   
71 Latvia /a CXLIII 
(143) None PA (10.02.1999)
(WT/Let/246+ 
281+ 298 Accession schedule in HS96. 
 
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/LVA/1) G/MA/TAR/RS/58 + Corr.1 
(revised accession schedule) 
was certified (WT/Let/321) WTO
 
This Schedule was withdrawn in 
the context of GATT Article 
XXIV:6 procedures for the 
enlargement to EC-25. viii   
72 Lesotho /a CXV  
(115) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
73 Lithuania /a CL 
(150) None PA (31.05.2001)
(WT/Let/364+ 
378+ 380+ 
Corr.1+ 389+ 
393) Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/LTU/1).  Rectifications to the Protocol of 
Accession of Lithuania were 
included in a Procès-Verbal of Rectification (WT/Let/380+ 
Corr.1 + 389) WTO
 
This Schedule was withdrawn in 
the context of GATT Article XXIV:6 procedures for the 
enlargement to EC-25. viii   
74 Macao, China  
/b LXXXIX  
(89) Schedule circulated in 
document L/7023 was MP Tariff items affected by HS96 
changes were certified G/MA/TAR/RS/27 (ITA)  was  
certified (WT/Let/177).   
  G/MA/W/23/Rev.5 
Page 28 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
not certified.  Schedule 
was also considered in the framework of the 
UR. (WT/Let/269). 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/MAC/1); Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/111) and certified (WT/Let/561). 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/713) 
  
G/MA/TAR/RS/35 (Pharma)  
was certified (WT/Let/251). 
 
G/MA/TAR/RS/79 (Pharma)  
was certified (WT/Let/405).  
G/MA/TAR/RS/137 (Pharma)  
was certified (WT/Let/614) 
 
75 Macedonia, 
Former Yugoslav 
Republic of /a CLIV 
(154) None PA (04.04.2003)
(WT/Let/430+ 
439) Accession schedule in HS2002.   
76 Madagascar /a LI  
(51) Schedule established 
in Second Certification 
of Rectifications and Modifications (1964).  
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.     
77 Malawi /a LVIII  
(58) Pre-UR schedule 
transposed into HS 
and certified 
(WT/Let/167).  MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
    
78 Malaysia /a XXXIX  
(39) Schedule annexed 
(L/7195/Add.3) to the 
Geneva (1993) 
Protocol.  MP Changes to schedule resulting 
from the introduction of the HS96  
were certified (WT/Let/498).   
  G/MA/TAR/RS/29 (ITA)   
was certified (WT/Let/176).   
   G/MA/W/23/Rev.5
 Page 29Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) 
 
79 Maldives /a CXVI  
(116) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes.   
80 Mali /a XCIV  
(94) Inherited concessions 
specified in Section C 
of Schedule XI-France when succeeding to 
GATT on 11.1.93.  
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
81 Malta /a CXVII  
(117) None MP Tariff items affected by HS96 
changes were certified (WT/Let/315). G/SP/4 (ODCs) was approved 
with the intention to incorporate in a Supplementary Marrakesh 
Protocol which did not come 
into being. It has now been certified (WT/Let/533)
 iii 
 
G/RS/15 (other)  was included in 
a Procès-Verbal of Rectification 
(Let/1954) 
 
G/RS/23 (ODCs and other)   
was certified (WT/Let/22) WTO  
This Schedule was withdrawn in the context of GATT Article 
XXIV:6 procedures for the 
enlargement to EC-25. viii   
82 Mauritania /a L  
(50) Schedule established 
in Second Certification of Rectifications and 
Modifications (1964). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
83 Mauritius /a CXVIII  
(118) None MP Changes to schedule resulting 
from the introduction of the HS96 were certified (WT/Let/337)  
Pursuant to the revised HS2002 
procedures, a list of tariff items G/MA/TAR/RS/60 (ITA) 
was certified (WT/Let/334)  G/MA/TAR/RS/62 ( HS96 )   
  G/MA/W/23/Rev.5 
Page 30 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
affected was circulated 
(G/MA/TAR/RS/120) and certified (WT/Let/588) 
84 Mexico /a LXXVII  
(77) Schedule was 
approved and annexed 
(L/7463/Add.3) to the 
Geneva (1994) Protocol which did not enter into force.  It has 
now been certified 
(WT/Let/518)
 iii MP Changes to schedule resulting 
from the introduction of the HS96  
were certified (WT/Let/404) 
 Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/MEX/1); 
presently under waiver (WT/L/712) 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/713) G/MA/TAR/RS/7 (other)  
was certified (WT/Let/122). GATT (1981-1994)
 
SECRET/330 ( unclear ) 
 
85 Moldova /a CLI 
(151) None PA (26.07.2001)
(WT/Let/395+ 
399+ 410) Accession schedule in HS96.  WTO  
G/SECRET/31 is underway 
86 Mongolia /a CXXXIV  
(134) None PA (29.01.1997)
(WT/Let/100+ 
109+ 130) 
 Accession schedule in HS96. 
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/121) and certified 
(WT/Let/589) 
 Rectifications to the Protocol of 
Accession of Mongolia were included in a Procès-Verbal of 
Rectification (WT/Let/115 + 
125)  
87 Morocco /a LXXXI  
(81) Pre-UR schedule was 
transposed into HS and certified (WT/Let/168). MP Schedule in loose-leaf format, 
including HS96, changes were certified (WT/Let/497)  GATT (1981-1994)
 
L/6326 ( unclear ) 
88 Mozambique  /b CXIX  
(119) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
   
89 Myanmar /a IV 
(4) Sixth Certification of 
Changes to Schedules MP Commitments were transposed by 
the Secretariat into HS96 and    
   G/MA/W/23/Rev.5
 Page 31Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(1988). included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give 
legal effect to these changes. 
 
90 Namibia /a XC 
(90) None MP MP and CTS file are in HS92.  
Commitments will be transposed by the Secretariat into HS96 as part of HS2002 transposition.  The 
Committee on Market Access is 
currently looking at how to give legal effect to these changes. 
   
91 Nepal /a CLVII 
(157) None PA(23.04.2004) 
(WT/Let/449+ 
464) Accession schedule in HS2002. 
   
92 New Zealand /a XIII  
(13) Schedule annexed 
(L/6112/Add.3) to the Geneva (1987) 
Protocol.  MP Changes to schedule resulting 
from the introduction of the HS96  were certified (WT/Let/458+ 
Corr.1) 
 
Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/NZL/1); 
presently under waiver (WT/L/712) 
 
Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/713)  G/RS/1 (other)  was included in 
a Procès-Verbal of Rectification 
(Let/1954). 
 
G/MA/TAR/RS/44 (ITA) was 
certified (WT/Let/295). 
 
G/MA/TAR/RS/53 (ITA)  was 
certified (WT/Let/295). GATT (1981-1994):
 
SECRET/275 ( unclear )  
 
SECRET/289 ( unclear ) 
 
SECRET/290 ( unclear ) 
 
SECRET/313 announced the 
intention to increase certain duty 
levels for a three year period.   
 
SECRET/329 ( unclear )  
93 Nicaragua  /b XXIX  
(29) Was under a waiver 
(WT/L/467) for the 
establishment of a new 
schedule based on the HS
xiii.  Documentation 
was circulated in  
G/SECRET/HS/3, but was not certified due 
to reservations
ii. MP Changes to schedule resulting 
from the introduction of the HS96  
were certified (WT/Let/460) 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/NIC/1); presently under waiver 
(WT/L/712) G/MA/TAR/RS/102 (ITA) was 
certified (WT/Let/512).   
  G/MA/W/23/Rev.5 
Page 32 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) 
 
 
94 Niger /a LIII  
(53) Schedule established 
in Third Certification 
of Rectifications and Modifications (1967). 
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.  
 
   
95 Nigeria /a XLIII  
(43) Schedule contained in 
Sixth Certification of Changes to Schedules 
(1988). MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/141) and certified (WT/Let/628)  
   
96 Norway /a XIV  
(14) Schedule annexed 
(L/6112/Add.2) to the 
First Geneva (1987) Protocol.  
 
HS92 changes were certified (Let/1793). MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/466)  
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/NOR/1 
+Rev.1); presently under waiver 
(WT/L/712)  
Presently under waiver for the 
introduction of HS2007 changes G/RS/2 (other)  was included in 
a Procès-Verbal of Rectification 
(Let/1954) 
 
G/MA/TAR/RS/5 (other) was 
certified (WT/Let/479) 
 
G/MA/TAR/RS/15 (ITA)  was 
certified (WT/Let/153). 
 
G/MA/TAR/RS/81 (Pharma)  
was certified (WT/Let/416). 
 GATT (1981-1994)  
 
SECRET/297 some bilateral agreements were reported in 
document SECRET/297Add.1 
(unclear )  
   G/MA/W/23/Rev.5
 Page 33Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(WT/L/713) G/MA/TAR/RS/86 (Pharma)  
was certified (WT/Let/442).  
 
97 Oman /b CXLIX  
(149) None PA (09.11.2000)
(WT/Let/357 + 
369) Accession schedule in HS96. 
 
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/122) and certified 
(WT/Let/590)    
98 Pakistan /a XV  
(15) Renegotiating its pre-
UR schedule in 
connection with the 
implementation of the HS.  MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/499) 
 Presently under waiver for the 
introduction of HS2007 changes 
(WT/L/713) G/SP/10 (reservations
ii were 
raised).  As a result, a revision 
was circulated in G/MA/SP/2 
(other)  and approved with the 
intention to incorporate in a 
Supplementary Protocol to the 
Marrakesh Agreement which did not come into being.  It has now 
been certified (WT/Let/530)
 iii 
 
G/MA/TAR/RS/61+ Corr.1 
(other)  (reservationsii were 
raised)  G/MA/TAR/RS/83 (other)   
was certified (WT/Let/424) 
 G/MA/TAR/RS/94+ Add.1+ 
Add.2 (concessions) were 
certified (WT/Let/502) GATT (1981-1994)
 
 
SECRET/304 ( unclear ) 
99 Panama /a CXLI  
(141) None PA (06.09.1997)
(WT/Let/114+ 
133+ 161) Accession schedule in HS92. 
Submitted a list of tariff items affected by HS96 changes 
(G/SECRET/HS96/48) 
Reservations
ii were raised on the 
HS96 documentation; Presently 
under waiver (WT/L/734). 
    
  G/MA/W/23/Rev.5 
Page 34 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
100 Papua New 
Guinea  /b CXXXVIII  
(138) None PA (09.06.1996) 
/c 
(WT/Let/63+ 84) Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.    
101 Paraguay  /a XCI  
(91) Protocol of Accession 
to GATT (30.6.1993) MP Complete schedule, including 
HS96 changes, was circulated 
(G/SECRET/HS96/29 + Rev.1) 
and certified (WT/Let/574)    
   
102 Peru /a XXXV  
(35) Schedule was 
renegotiated during the 
UR.  
 
All previous 
concessions replaced 
by the UR Schedule. MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
103 Philippines /a LXXV  
(75) Schedule annexed 
(L/6987/Add.2) to the 
Geneva (1992) Protocol.  MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/402) Part of G/RS/5 and of G/RS/10 
+ Add.1 (other) were included 
in a Procès-Verbal of 
Rectification (Let/1951).  Other 
parts remain uncertified 
(reservations
ii were raised) 
 
G/MA/TAR/RS/36 (ITA)  was 
certified (WT/Let/303) 
 
G/MA/TAR/RS/93 circulated 
results of G/SECRET/9 
(reservationsii were raised) 
 
G/MA/TAR/RS/99 + Rev.1 
(Annex 5 AoA)  was certified 
(WT/Let/562) 
 WTO  
G/SECRET/9 was concluded 
(final report  in 
G/SECRET/9/Add.3) 
104 Poland /a LXV  
(65) Schedule contained in 
Sixth Certification of Changes to Schedules MP Tariff items affected by HS96 
changes were certified (WT/Let/268). G/MA/TAR/RS/32 (ITA)  was 
certified (WT/Let/381). WTO
 
This Schedule was withdrawn in the context of GATT Article  
   G/MA/W/23/Rev.5
 Page 35Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
(1988).  
  
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/POL/1). 
 XXIV:6 procedures for the 
enlargement to EC-25. viii   
105 Qatar /a CXXXI  
(131) None PA (13.01.1996) 
/c 
(WT/Let/46+ 64) Accession schedule in HS96. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/109) and certified (WT/Let/559). 
   
106 Romania /a LXIX  
(69) Pre-UR schedule was 
transposed into a 
consolidated loose-leaf schedule in HS and 
certified (Let/1911). MP Tariff items affected by HS96 
changes were certified 
(WT/Let/265).
 
 
Submitted a list of tariff items 
affected by HS2002 changes (G/SECRET/HS02/ROM/1). 
 G/RS/14 (other)  was included in 
a Procès-Verbal of Rectification 
(Let/1954).  
G/RS/27 (other)  was included in 
a Procès-Verbal of Rectification 
(WT/Let/8). 
 
G/MA/TAR/RS/46 (ITA)  was 
certified (WT/Let/260). 
 
  GATT (1981-1994)
 
SECRET/339 ( final report  in 
SECRET/339/Add.1)  
This Schedule was withdrawn in 
the context of GATT Article XXIV:6 procedures for the 
enlargement to EC-27 ix. 
107 Rwanda /a LVI  
(56) Schedule established 
in Third Certification of Rectifications and 
Modifications (1967).  
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/135) and certified (WT/Let/612) 
 
    
  G/MA/W/23/Rev.5 
Page 36 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
108 Saint Kitts and 
Nevis  /b CXXVIII  
(128) None PA (21.02.1996) 
/c 
(WT/Let/58+ 62) Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.  
   
109 Saint Lucia  /b CXXI  
(121) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. 
 
Pursuant to the revised HS2002 procedures, a list of tariff items 
affected was circulated 
(G/MA/TAR/RS/131) and certified (WT/Let/602). 
   
110 Saint Vincent 
and the 
Grenadines /b CXXII  
(122) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.    
111 Saudi Arabia /a CLVIII  
(158) None PA (11.12.2005) 
(WT/Let/503 
+510 
 Accession schedule in HS2002.   
112 Senegal /a XLIX  
(49) Schedule established 
in Second Certification 
of Rectifications and Modifications (1964). 
 MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes. Information on ODCs submitted 
in April 1995 was verified (See 
G/C/M/3 +Corr.1).  Information was to be included in a 
Supplementary Marrakesh 
Protocol which did not come into being. It has now been 
certified (WT/Let/525)
 iii GATT (1981-1994)  
SECRET/341 was carried over to 
WTO.  The final report and the bilateral reports can be found in 
G/SECRET/6 + Add.1+ Add.2+ 
Add.3  
   G/MA/W/23/Rev.5
 Page 37Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
113 Separate 
Customs Territory of 
Taiwan, 
Penghu, Kinmen and Matsu /b CLIII 
(153) None PA (01.01.2002)
(WT/Let/409+ 
411 + 418) Accession schedule in HS96. 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/TPKM/1); presently under waiver (WT/L/712) 
 G/MA/TAR/RS/88 + Corr.1 
+Corr.2 (Annex 5 AoA)  was 
certified (WT/Let/578) 
 
G/MA/TAR/RS/113 + Corr.1 (other)  was certified 
(WT/Let/567). 
 
Procès-Verbal  of Rectification 
(WT/Let/626 + 631)
 
 
G/MA/TAR/RS/142 was 
certified (WT/Let/632) 
 G/MA/TAR/RS/143 was 
certified (WT/Let/633)  
114 Sierra Leone  /b CXX  
(120) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
115 Singapore /a LXXIII  
(73) Schedule annexed 
(L/6466/Add.2) to the HS Geneva (1989) 
Protocol.  MP 
Tariff items affected by HS96 
changes were certified 
(WT/Let/263). 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/SGP/1); 
presently under waiver (WT/L/712).  Pursuant to the revised HS2002 procedures, a list 
of tariff items affected was 
circulated (G/MA/TAR/RS/132) and certified (WT/Let/603). 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/713) G/MA/TAR/RS/20 (ITA)   
was certified (WT/Let/175).  
G/MA/TAR/RS/65 ( other ) was 
certified (WT/Let/350).  
G/MA/TAR/RS/103 ( ITA) was 
certified (WT/Let/539)   
  G/MA/W/23/Rev.5 
Page 38 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
116 Slovak 
Republic /a XCIII  
(93) Protocol of Accession 
to GATT (19.2.1993) MP Tariff items affected by HS96 
changes were certified (WT/Let/373) 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/SVK/1). G/MA/TAR/RS/42 (ITA)    
was certified (WT/Let/258).  
G/MA/TAR/RS/70 ( Pharma ) 
was certified (WT/Let/382) WTO
 
This Schedule was withdrawn in the context of GATT Article 
XXIV:6 procedures for the 
enlargement to EC-25. viii   
117 Slovenia /a XCVI  
(96) None PA (30.07.1995)
(WT/Let/81) Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/344, later 
replaced by WT/Let/352) 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/SVN/1)  G/MA/TAR/RS/75 ( ITA) was 
certified (WT/L/406)  WTO
 
This Schedule was withdrawn in 
the context of GATT Article 
XXIV:6 procedures for the 
enlargement to EC-25. viii   
118 Solomon 
Islands /b CXXXV  
(135) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.   
119 South Africa /a XVIII  
(18) Schedule was 
renegotiated during the Uruguay Round.  
 
All previous concessions were 
replaced by the UR 
schedule. MP Submitted preliminary information 
(G/SECRET/HS96/15). Reservations
ii  were raised on the 
HS96 preliminary documentation.   
 Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/125) and certified (WT/Let/597). G/RS/18 (other)  was included in 
a Procès-Verbal of Rectification 
(WT/Let/8). 
 
G/MA/TAR/RS/2 (other) was 
certified (WT/Let/65). GATT (1981-1994)
 
SECRET/262 circulated the results of bilateral negotiations with one 
Contracting Party  relating to 
notifications in SECRET/233+ 234+ 235+ 236+ 240+ 248+ 252+ 
253+ 258 
 
SECRET/280 circulated the results 
of bilateral negotiations with one Contracting Party relating to 
notifications in SECRET/222+ 
234+ 236+ 240+ 248+ 253+ 233+ 235+ 239+ 241+252 
 
SECRET/282 circulated the final 
report  of SECRET/234+ 235+ 
236+ 240+ 241+ 248 and 252 
 
  
   G/MA/W/23/Rev.5
 Page 39Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
SECRET/294 was later withdrawn 
in SECRET/294/Add.1 
 
SECRET/303 ( unclear ) 
 
SECRET/306 ( unclear ) 
 
SECRET/315 circulated the results 
of bilateral negotiations with one Contracting Party  relating to 
notifications in SECRET/277+ 
288+ 292+ 293+ 295+ 301+ ( all 
unclear ) 
 
SECRET/318 circulated the results 
of bilateral negotiations with one Contracting Party  relating to 
notifications in SECRET/254+ 
258+ 260+ 264+ 268+ 271+ 272+ 277+ 283+ 284+ 287+ 288+ 292+ 
293 ( all unclear ) 
  
120 Sri Lanka /a VI  
(6) Documentation was 
circulated in 
SECRET/HS/26.  
Some commitments remained under Article XXVIII negotiations 
after the MP.   MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  
The Committee on Market Access is currently looking at how to give legal effect to these changes. G/SP/9 + Corr.1 (ODCs) was 
approved with the intention to 
incorporate in a Supplementary 
Marrakesh Protocol which did not come into being.  It was certified instead (WT/Let/534)
 iii 
 
G/MA/TAR/RS/77 ( textiles ) 
was certified (WT/Let/398) 
 
G/MA/TAR/RS/106 circulated the results of G/SECRET/HS/11 
and was certified (WT/Let/549) 
  WTO
 
 
G/SECRET/HS/11 circulated a 
final report to Article XXVIII and issues pending in the MP. 
121 Suriname /b LXXIV  
(74) Schedule established 
in Fourth Certification 
of Changes to MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.   WTO  
G/SECRET/17 is currently 
underway  
  G/MA/W/23/Rev.5 
Page 40 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
Schedules (1979). The Committee on Market Access 
is currently looking at how to give legal effect to these changes. 
 
  
122 Swaziland /a CXXIII  
(123) None MP MP and CTS file are in HS92.  
Commitments will be transposed by the Secretariat into HS96 as part of HS2002 transposition.  The 
Committee on Market Access is 
currently looking at how to give legal effect to these changes. 
 
    
123 Switzerland /a -
Liechtenstein /b LIX  
(59) Schedule annexed 
(L/6222/Add.3) to the 
Second Geneva (1987) 
Protocolxiv. 
 
HS92 changes were 
certified (Let/1793). MP Schedule in loose-leaf format 
including HS96 changes was 
certified (WT/Let/465) 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/CHE/1);  Pursuant to the revised HS2002 
procedures, a list of tariff items 
affected was circulated (G/MA/TAR/RS/112) and certified (WT/Let/566). 
 
Presently under waiver for the introduction of HS2007 changes 
(WT/L/713) 
  G/RS/13 (other) (reservations
ii 
were raised).  Following 
consultations, a new notification 
G/MA/TAR/RS/3 +Corr.1 was submitted and certified 
(WT/Let/65). 
 
G/MA/TAR/RS/38 (ITA)  was 
certified (WT/Let/253). 
 
G/MA/TAR/RS/43 (Pharma)  
was certified (WT/Let/259). 
 
G/MA/TAR/RS/68 ( Pharma ) 
was certified (WT/Let/361) WTO  
G/SECRET/4 is currently 
underway 
 G/SECRET/5 is currently 
underway 
 G/SECRET/19 was later 
withdrawn in 
G/SECRET/19/Add.1 
124 Tanzania  /a CXXIV  
(124) None MP MP and CTS file are in HS92.  
Commitments will be transposed 
by the Secretariat into HS96 as 
part of HS2002 transposition.  The Committee on Market Access is 
currently looking at how to give 
legal effect to these changes. A revised Schedule was verified 
in 1994 with the intention to 
incorporate in a Supplementary 
Marrakesh Protocol which did not come into being.  It has now 
been certified (WT/Let/523)
 iii 
   
   G/MA/W/23/Rev.5
 Page 41Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
125 Thailand /a LXXIX  
(79) Schedule annexed 
(L/6363/Add.1) to the Geneva (1988) 
Protocol.  
 HS92 changes were certified (Let/1793). MP Schedule in loose-leaf format 
including HS96 changes was certified (WT/Let/576) 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/THA/1); 
presently under waiver 
(WT/L/712)  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) G/RS/8 and G/RS/12 (other) 
were included in a Procès-
Verbal of Rectification 
(Let/1954).  G/RS/8/Add.1 has 
not concluded.  G/RS/17 (other)  was included in 
a Procès-Verbal of Rectification 
(WT/Let/8)  
G/MA/TAR/RS/1 (other) was 
certified (WT/Let/65).  
G/MA/TAR/RS/8 + Add. 1 
(other) (reservationsii were 
raised) 
 
G/MA/TAR/RS/34 + Add.1 (ITA) was certified 
(WT/Let/250).  
126 Togo /a CXXV  
(125) None MP Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.  
   
127 Tonga, 
Kingdom of /b CLIX 
(159) None PA (27.07.2007) 
(WT/Let/505 + 
579 + 580) Accession schedule in HS2002.   
128 Trinidad and 
Tobago /b LXVII  
(67) Pre-UR schedule 
transposed into the HS (G/SECRET/HS/4),  but was not certified 
due to reservations
ii.   
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  The Committee on Market Access 
is currently looking at how to give 
legal effect to these changes.  
 
    
  G/MA/W/23/Rev.5 
Page 42 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
129 Tunisia /a LXXXIII  
(83) Protocol of Accession 
to GATT (12.3.1990) MP Tariff items affected by HS96 
changes were certified (WT/Let/338). G/MA/TAR/RS/100 (other) was 
certified (WT/Let/520) GATT (1981-1994
) 
 SECRET/340 ( final report  in 
SECRET/340/Add.2) 
130 Turkey /a XXXVII  
(37) Schedule was 
approved and annexed 
(L/7463/Add.6) to the Geneva (1994) Protocol which did not 
enter into force.  It has 
now been certified (WT/Let/514)
 iii MP Tariff items affected by HS96 
changes were certified 
(WT/Let/266). 
 Submitted a list of tariff items 
affected by HS2002 changes 
(G/SECRET/HS02/TUR/1) G/RS/28 (other) was included in 
a Procès-Verbal of Rectification 
(WT/Let/23).  G/MA/TAR/RS/11 (other)  was 
certified (WT/Let/172). 
 G/MA/TAR/RS/26 (ITA)  was 
certified (WT/Let/173). 
  
131 Uganda /a CXXVI  
(126) None MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes. A revised Schedule was verified 
in 1994 with the intention to incorporate in a Supplementary 
Marrakesh Protocol which did 
not come into being.  It has now been certified (WT/Let/522)
 iii 
  
132 Ukraine /a  CLXII 
(162) None PA (16.05.2008)
(WT/Let/616+ 
622) Accession schedule in HS2002. Rectif ications to the Protocol of 
Accession of Lithuania were 
included in a Procès-Verbal  of 
Rectification (WT/Let/615 and 
618) 
  
  
133 United Arab 
Emirates /a CXXXII  
(132) None PA  
(10.4.1996) /c 
(WT/Let/70+75+ 
131) Commitments were transposed by 
the Secretariat into HS96 and 
included in the Member's CTS file.  The Committee on Market Access is currently looking at how to give 
legal effect to these changes. Rectifications to the Protocol of 
Accession of the UAE were 
included in a Procès-Verbal  of 
Rectification (WT/Let/102)  
G/MA/TAR/RS/118+Corr.1 
(ITA)  was certified 
(WT/Let/585) 
 
    
   G/MA/W/23/Rev.5
 Page 43Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
134 United States /a XX  
(20) Schedule annexed 
(L/6363/Add.2) to the Geneva (1988) 
Protocol.  MP Tariff items affected by HS96 
changes were certified (WT/Let/493) 
 
Submitted a list of tariff items affected by HS2002 changes (G/SECRET/HS02/USA/1 + 
Rev.1); presently under waiver 
(WT/L/712)  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) 
 G/MA/TAR/RS/4 (other) 
(reservations
ii were raised) 
 
G/MA/TAR/RS/17 + Corr.1 
(ITA) were certified 
(WT/Let/182).  
G/MA/TAR/RS/18 + Corr.1+ 
Corr.2 (distilled spirits) were 
certified (WT/Let/182). 
 
G/MA/TAR/RS/48 (Pharma)  
(reservations
ii were raised); 
following consultations, a new 
notification G/MA/TAR/RS/89 was submitted and  
certified (WT/Let/461). 
 G/MA/TAR/RS/64 (other)  was 
certified (WT/Let/336) GATT (1981-1994)
 
 SECRET/273 ( unclear ) 
 
SECRET/274 ( unclear ) 
 SECRET/314 ( unclear ) 
 
SECRET/344 was later  withdrawn in SECRET/344/Add.1 
 
SECRET/346 ( final report  in 
SECRET/346/Add.1) 
 
WTO
 
 
G/SECRET/2 ( final report  was 
circulated in G/SECRET/2/Add.1, but consultations with one 
Member are still underway) 
 
135 Uruguay /b XXXI  
(31) Schedule was 
renegotiated during the UR. 
 
All previous concessions replaced 
by the UR schedule. MP Tariff items affected by HS96 
changes were certified (WT/Let/490) 
 
Submitted a list of tariff items affected by HS2002 changes 
(G/SECRET/HS02/URY/1); 
presently under waiver (WT/L/712)  
Presently under waiver for the 
introduction of HS2007 changes (WT/L/713) 
 G/SP/5 (ODCs) was approved 
with the intention to incorporate in a Supplementary Marrakesh 
Protocol which did not come 
into being.  It has now been certified (WT/Let/535)
 iii 
 
G/RS/22 (other)  was included in 
a Procès-Verbal of Rectification 
(WT/Let/8).  
136 Viet Nam /a CLIX 
(159) None PA (11.01.2007) 
(WT/Let/552) Accession schedule in HS2002.    
  G/MA/W/23/Rev.5 
Page 44 
Item 
Number WTO Member Schedule 
Number Pre-Uruguay Round 
Schedule Annexed to the 
Marrakesh 
Protocol (MP), 
or to Protocols 
of Accession 
(PA) Transposition of Schedules due 
to HS amendments Rectifications/ Modifications 
to Schedules Renegotiations under GATT  
Article XXVIIIi 
(1) (2) (3) (4) (5) (6) (7) (8) 
138 Zambia /a LXXVIII  
(78) Zambia inherited 
Schedule XVI from the defunct 
Rhodesia&Nyasaland 
Federation when succeeding to GATT in 1982. (See L/5290) 
 
Pre-UR schedule is 
being renegotiated in 
connection with the implementation of the 
HS.  Documentation 
was circulated in G/SECRET/HS/8, but 
has not been certified 
due to reservations
ii. 
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.  
Pursuant to the revised HS2002 
procedures, a list of tariff items affected was circulated 
(G/MA/TAR/RS/130) and certified 
(WT/Let/601).   
139 Zimbabwe /a LIV  
(54) Schedule annexed 
(L/6222/Add.2) to the Second Geneva (1987) 
Protocol.  
 MP Commitments were transposed by 
the Secretariat into HS96 and included in the Member's CTS file.  
The Committee on Market Access 
is currently looking at how to give legal effect to these changes.   
 
Notes:  
/a A contracting party to the International Convention on the Harmonized Commodity Desc ription and Coding System (HS Convention). 
/b  Not a contracting party to the HS Convention, but applies the HS. 
/c  Grenada, Papua New Guinea, Qatar, St . Kitts & Nevis and the United Arab Emirates acceded to the WTO after 1 January 1995 un der special procedures  established by the 
General Council. (See WT/L/30, WT/L/94 – 101 and WT/L/128 – 129). 
 
                                                      
 
i The table does not include the renegotiation contained in G/SECRET/23 + Corr.1 for Se ction D (Netherland Antilles) of Schedule  II – BENELUX.   
ii The term "reservations" in the plural is used to signal the existence of reservations  and does not reflect whether reservation s are from one or more Members.  
   G/MA/W/23/Rev.5
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iii The Council for Trade in Goods agreed, on 10 November 2005, that pr ovisions should be made to give  legal effect to approved com mitments by means of a certification (see 
G/C/M/82 ). 
iv The transposed pre-UR schedule does not in clude the uniform bound rate contained in Bolivia's pre-UR schedule found in Part II  of its Protocol of Accession (3.8.1989).  
v Schedule established in Annecy 1949 Protocol (amended in Fourth  and Fifth Protocols of Rectifications, 1950), additional conce ssions contained in Torquay 1951 Protocol, at the 
time of Japanese 1955 Protocol, in Geneva 1956 and Kennedy (1964-67) Rounds Protocols. 
vi The concessions in this document were the subject of a panel in Dominican Republic – Cigarettes case  (WT/DS302).  According to the conclu sion of that Panel, which was not 
challenged on appeal, the Dominican Republic had not established that its Selective C onsumption Tax measure was actually in the  nature of an "other duty or charge" within the 
meaning of Article II:1(b) of the GATT 1994 
vii The EC indicated through a communication (L /7614) its intention to withdraw the tari ff concessions in Sc hedule XXXII of Austri a, Schedule XXIV of Finland , Schedule XXX 
of Sweden and Schedule LXXX for the EC-12.  This withdrawal became effective on 1 January 1995.  Schedule CXL of EC-15 was circ ulated in G/L/65 and G/L/65/Rev.1 + 
Rev.1/Add.1 + Rev.1/Add.2+  Rev.1/Add.2/Corr.1 + Rev.1/Add.3 + Rev.1/Add.4 + Re v.1/Add.5.  The results of these negotiations hav e not been circulated.  
viii The EC indicated through a communication (G/SECRET/20 and G/SE CRET/20/Add.1) its intention to withdraw the tariff concessions in Schedule XCII of Czech Republic, 
Schedule CXLIV of Republic of Estonia, Sche dule CVII of Republic of Cyprus, Schedule CX LIII of Republic of Latvia, Schedule CL of Republic of Lithuania, Schedule LXXI 
of Republic of Hungary, Schedule CXVII of Re public of Malta, Schedule LXV of Republic of  Poland, Schedule XCVI of Republic of S lovenia, Schedule XCIII of Slovak 
Republic and Schedule CXL of EC-15.  Th is withdrawal became effective from 1 May 2004.  Reservations were raised. 
ix The EC indicated through a communica tion (G/SECRET/26) its intention to withdraw the tariff conce ssions in Schedule CXXXIX of B ulgaria and LXIX of Romania.  This 
withdrawal became effe ctive on 1 January 2007.  
x The Appellate Body found that the framewor k agreement on banana s was inconsistent, inter alia , with Article XIII of GATT 1994 . See Appellate Body Report 
(WT/DS27/AB/R). 
xi The EC noted in GATT document L/7614 that, pending completion of its  GATT Article XXIV procedures and the creation of a new sch edule valid for EC-15, the tariff 
commitments in Schedule LXXX for the EC-12,  together with the commitm ents resulting from the Uruguay Round, would be fully resp ected. 
xii With regard to concessions relating to the agricultural sector granted by Guatemala in the course of its accession, these are set forth in the HS nomenclature in the 
MP. 
xiii Schedule established in Annecy 1949 Protocol (replaced in Sixth Protocol of Rectific ations and Modificati on, 1957). Additional concessions contained in Japanese Protocol of 
Accession,  1955. 
xiv Liechtenstein has no pre-UR schedule.  
__________