G/C/W/820  
 
1 November  2022 
(22-8172) Page: 1/3 
Council for Trade in Goods    
 
 
INTROD UCTION OF HARMONIZED SYSTEM 20 22
 CHANGES INTO  
WTO  SCHEDULES OF CONCESSIONS  
DRAFT WAIVER DECISION  
The General Council,  
Having regard  to Articles  IV:2 and IX:3 of the Marrakesh Agreement establishing the World Trade 
Organization (the "WTO  Agreement");  
Recognizing  that the adoption of the Harmonized Commodity Description and Coding System 
(hereinafter referred to as the "Harmonized System") has, in addition to facilitating international trade 
and the analysis of trade statistics, ensured greater uniformity in countries' customs classification, thus 
enabling them to monitor and protect the value of tariff concessions;  
Noting  that, in accorda nce with Article  16 of the Harmonized System Convention, the Council of the 
World  Customs Organization adopted a Recommendation on 29 June 2019 concerning amendments to 
the Harmonized System which came into force on 1  January  2022 ("HS2022") , and that  
complementary amendments to the HS2022  nomenclature have been accepted as a result of the 
Council Recommendation s of 25 June 2020 and 24  June 2021; 
Noting the procedure adopted by the Gen eral Council to introduce HS20 22 changes to Schedules of 
Concessions1, which in certain cases may require negotiations and/or consultations unde r 
Article  XXVIII of GATT  1994;  
Considering  that the Members listed in the Annex2 to this Decision would need more time to proceed 
with consultations or possible Article  XXVIII  negotiations;  
Considering that other Members not listed in the Annex to this De cision may already have domestically 
implemented HS20 22 changes, or may intend to do so, pending incorporation of such changes into 
their Schedules of Concessions, and may also desire to be covered by this waiver;  
Decides, in view of the exceptional circum stances, to suspend the application of the provisions of 
Article  II of GATT  1994:  
a) for those Members listed in the Annex, until 31  December  2023; and  
b) for any other Member not listed in the Annex that notifies the Committee on Market 
Access of its wish to be included in the waiver decision from the date of 
implementation of the HS 2022 changes for that Member until 31  December  2023; 
to the extent necessary for the purpose of enabling such Members to domestically implement the 
recommended amendments to the Ha rmonized System nomenclature pending incorporation of such 
changes into their Schedules of Concessions, subject to the following conditions:  
 
1 Decision of 23  November  2021, WT/L/1123.  
2 Column one  of the Annex lists the Members; c olumn two  indicates the Member's date of 
implementation of HS20 22 changes ; and column s three and four  indicate whether the Member has also 
implemented the two sets of complementary amendments.  G/C/W/820  
 
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  i. Members covered by paragraphs  (a) and (b) of this Decision shall, where 
necessary, promptly enter into negotiations  and/or consultations with 
interested Members pursuant to paragraphs  1-3 of Article  XXVIII of GATT  1994;  
ii. The negotiations and/or consultations mentioned above shall, to the extent 
possible, be completed by 31  December  2023; and  
iii. In accordance with the provi sions of Article  XXVIII:3 of GATT  1994, applied 
mutatis  mutandis  to the present waiver, pending the entry into force of the 
results of the negotiations and/or consultations mentioned above, the other 
Members will be free to suspend concessions initially ne gotiated with the 
Member concerned to the extent that they consider that adequate compensation 
is not offered by the Member concerned.  G/C/W/820  
 
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  ANNEX  
MEMBERS WHICH HAVE REQUESTED TO BE COVERED BY THE WAIVER  
UNDER THE ABOVE DECISION  
Member  Date of Implementation of  the 
WCO Council Decision  
 
Adopted on 
29 June  2019  Adopted on 
25 June  2020  Adopted on 
24 June  2021  
1. Australia  1 January  2022   
2. Canada  1 January  2022 1 January  2022 1 January  2022 
3. China  1 January  2022 1 January  2022 1 January  2022 
4. Colombia  1 January  2022 1 January  2022 1 January  2022 
5. Costa Rica  1 January  2022 1 January  2022 1 January  2022 
6. Dominican Republic  1 January  2022 1 January  2022 1 January  2022 
7. Ecuador  31 December  2023 31 December  2023 31 December  2023 
8. El Salvador  1 January  2022 1 January  2022 1 January  2022 
9. European Union  1 January  2022 1 January  2022 1 January  2022 
10. Hong Kong, China  1 January  2022 1 January  2022 1 January  2022 
11. India 1 January  2022 1 May 2022  
12. Korea, Republic of  1 January  2022 1 January  2022 1 January  2022 
13. Macao, China  1 January  2022 1 January  2022 1 January  2022 
14. Norway  1 January  2022 1 January  2022 1 January  2022 
15. Paraguay  31 March  2022 31 March  2022 31 March  2022 
16. Philippines  1 July 2022 1 July 2022 1 July 2022 
17. Russian Federation  1 January  2022 1 January  2022 1 January  2022 
18. Switzerland  1 January  2022 1 January  2022 1 January  2022 
19. The Separate Customs 
Territory of Taiwan, 
Penghu, Kinmen and Matsu  31 December  2023 31 December  2023 31 December  2023 
20. Thailand  1 January  2022 1 January  2022 1 January  2022 
21. United States  27 January  2022 27 January  2022 27 January  2022 
 
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