WT/DS375/R 
 WT/DS376/R 
 WT/DS377/R 
 Page F-1 
  
  ANNEX F 
 
JOINT PANEL REQUEST AND MINISTERIAL DECLARATION ON  
TRADE IN INFORMATION TECHNOL OGY PRODUCTS (W T/MIN(96)/16) 
 
CONTENTS PAGE 
F-1 Request for the Establishment of a Panel by the United States, Japan 
and Chinese Taipei (WT/DS375/8, WT/DS376/8 and WT/DS377/6) F-2 
F-2 Ministerial Declaration on Trade in  Information Technology Products 
(WT/MIN(96)/16) F-9 
 
 WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-2 
  
   
ANNEX F-1 
 
REQUEST FOR THE ESTABLISHMENT OF A PANEL BY  
THE UNITED STATES, JAPAN AND CHINESE TAIPEI  
(WT/DS375/8, WT/DS376/8 AND WT/DS377/6) 
 
 
 
 
WORLD TRADE  
ORGANIZATION  WT/DS375/8 
WT/DS376/8 WT/DS377/6 
19 August 2008 
 
 
(08-3946) 
 Original:   English 
   
EUROPEAN COMMUNITIES AND ITS MEM BER STATES – TARIFF TREATMENT  
OF CERTAIN INFORMATION TECHNOLOGY PRODUCTS 
 
Request for the Establishment of a Pa nel by the United States, Japan and 
 
the Separate Customs Territory of  Taiwan, Penghu, Kinmen and Matsu  
 
 
 The following communication, dated 18 Augus t 2008, from the delegations of the United 
States, Japan and the Separate Customs Territory  of Taiwan, Penghu, Kinmen and Matsu to the 
Chairman of the Dispute Settlement Body, is circulated pursuant to Articles 4.7 and 6.2 of the DSU.  
_______________ 
 
  Pursuant to Article 4 of the Understanding on Rules and Procedures Governing the 
Settlement of Disputes  (DSU) and Article XXII:1 of the General Agreement on Tariffs and Trade 
1994  (GATT 1994), the United States, Japan, and the Separate Customs Territory of Taiwan, Penghu, 
Kinmen and Matsu requested cons ultations with the European Co mmunities (EC) and its member 
States regarding the tariff treatment the EC and its member States accord to certain information 
technology products.  The United States requested cons ultations with the EC and its member States on 
28 May 2008, and the request was circulated on 2 June 2008 as document WT/DS375/1, G/L/851.  
Japan requested consultations with the EC and its  member States on the same matter on 28 May 2008, 
and the request was circulated on 2 June 2008 as document WT/DS376/1, G/L/852.  The Separate 
Customs Territory of Taiwan, Penghu, Kinmen and Ma tsu requested consultations with the EC and its 
member States on the same matter on 12 June 2008, a nd the request was circulated on 18 June 2008 
as document WT/DS377/1, G/L/853.   
The United States and the EC and its member States held consultations on 25-26 June 2008 
and 14-15 July 2008 in Geneva.  Japan and the EC  and its member States held consultations on  WT/DS375/R 
 WT/DS376/R 
 WT/DS377/R 
 Page F-3 
  
  26 June 2008 and 16-17 July 2008 in Geneva.  Th e Separate Customs Territory of Taiwan, Penghu, 
Kinmen and Matsu and the EC and its member States  held consultations on 3 July 2008, 18 July 2008, 
and 25 July 2008 in Geneva.  Those consultations we re held with a view to reaching a mutually 
satisfactory solution.  Unfortunately, those c onsultations failed to find such a solution.  
 
 Therefore, the United States, Japan, and the Separate Customs Territory of Taiwan, Penghu, 
Kinmen and Matsu, acting jointly and severally, each  in the exercise of the rights accruing to it as a 
member of the WTO, hereby request that a panel be established pursuant to Article 6 of the DSU and 
Article XXIII of the GATT 1994 regarding the m easures specified below and any amendments or 
extensions thereto as well as any re lated or implementing measures.  
 
As participants in the Ministerial Declaration on Trade in Information Technology Products , 
or "ITA" (Information Technology Agreement),
1 the EC and its member States modified their 
Schedules of Concessions to the GATT 1994 (EC Schedules) to reflect the commitments made under 
the ITA.2  Such modifications became effective 2 July 1997.3  Accordingly, the EC and its member 
States shall grant duty-free treatment for flat panel displays, set-top boxes (STBs) with a communication function, and "input  or output units" of "automatic data processing machines" and 
facsimile machines.  However, as a result of the a pplication of certain EC measures, the EC and its 
member States impose duties on these products. 
 
Flat panel displays  
 Customs authorities of EC member States impose duties on flat panel displays. The measures 
at issue through which they do so include: 
1. Council Regulation (EC) No. 493/2005 of 16 March 2005; 
2. Commission Regulation (EC) No. 634/2005 of 26 April 2005; 
3. Commission Regulation (EC) No. 2171/2005 of 23 December 2005; 
4. Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical 
nomenclature and on the Common Customs Tariff, including all annexes thereto, as amended;
4 and 
5. Explanatory Notes to the Combined Nome nclature of the European Communities, 
2008/C 133/01 (May 30 2008), alone or in combination with Council Regulation (EEC) No. 2658/87 of 23 July 1987, 
as well as any amendments or extensions and any related or implementing measures.
5 
                                                      
1 Ministerial Declaration on Trade in Information Technology Products , 13 December 1996 
(WT/MIN(96)/16), see also Implementation of the Ministerial Declaration on Trade in Information Technology 
Products , 2 April 1997 (G/L/160). 
2 G/MA/TAR/RS/16 (2 April 1997). 
3 WT/Let/156 (15 August 1997). 
4 Including amendments adopted pursuant to Commission Regulation No. 1214/2007 of 20 September 
2007. 
5 Including the actual application by customs authorities of EC member States of a 14% customs duty 
on imports of certain flat panel displays. WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-4 
  
  On 2 July 1997, the EC modified Schedule LXXX – European Communities to the 
Marrakesh Agreement Establishing  the World Trade Organization  (the Marrakesh Agreement).  
Those concessions include the concession for "[i]np ut or output units...Other" as in HS item 8471 60 
90.  This subcategory carries a zero duty rate.  The Schedule also provides in a headnote that "[w]ith 
respect to any product described in or for Attachment  B to the Annex to the Ministerial Declaration on 
Trade in Information Technology Products, to the extent not specifically provided for in this 
Schedule, the customs duties on such product, as we ll as any other duties and charges of any kind … 
shall be bound and eliminated, as set forth in para graph 2(a) of the Annex to the Declaration, 
wherever the product is classified." Attachment B includes "[f]lat panel display devices (including 
LCD, Electro Luminescence, Plasma, Vacuum-Fluorescence and other technologies) for products falling within this agreement and parts thereof."  The bound duty rate for this product, as set forth in 
HS items 8471 60 90, 8473 30 10, 8473 30 90, 8531 20 30, 8531 20 51, 8531 20 59, 8531 20 80, 8531 
80 30, 8531 90 10, 8531 90 30, 9013 80 11, 9013 80 19, 9013 80 30 and 9013 90 10, and as specified 
in the headnote, is zero. 
As a result of these concessions, the EC and its  member States are obliged to grant duty-free 
treatment to flat panel displays.  Nevertheless, the EC and its member States impose duties on these 
products, as explained below. 
On 31 March 2005, the EC published Council Regulation (EC) No 493/2005 which provides 
that certain flat panel displays using LCD technol ogy that are "capable of reproducing video images 
from a source other than an automatic data-process ing machine" are not covered by the ITA or the 
Communication on its implementation (C ouncil Decision 97/359/EC of 24 March 1997).
6 
On 26 April 2005, the EC published Commission Regulation (EC) No 634/2005, which 
provides that flat panel displays with certain attri butes, including digital visual interface (DVI), would 
be classified as dutiable.7   
Also, on 29 December 2005, the EC published Commission Regulation (EC) No 2171/2005, 
which also provides that flat panel displays with certain attributes, including DVI, would be classified as dutiable.
8   
On 20 September 2007, the EC published Co mmission Regulation 1214/2007, amending 
Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and 
on the Common Customs Tariff, and establishing Combined Nomenclature (CN) 8528 59 10 and 8528 59 90, which provided a duty rate of 14% on certain flat panel displays. 
Furthermore, on 30 May 2008, the EC published an amendment to the Explanatory Notes to 
the Combined Nomenclature of the European Co mmunities (2008/C 133/01) providing that flat panel 
displays with certain attributes, such as DVI, would be classified as dutiable.
9  
As a result, customs authorities of EC member States have been applying a 14% duty to 
certain flat panel displays, instead of providing dut y-free treatment as required by the EC Schedules.  
The United States, Japan, and the Separate Custom s Territory of Taiwan, Penghu, Kinmen and Matsu 
                                                      
6 Council Regulation (EC) 493/2005 of 16 March 2005, O.J. L 82 (31 March 2005), pp. 1-2. 
7 Commission Regulation (EC) No 634/2005 of 26 April 2005, O.J. L 106 (27 April 2005), pp. 7-9. 
8 Commission Regulation (EC) No 2171/2005 of 23 December 2005, O.J. L 346 (29 December 2005), 
pp. 7-9. 
9 Explanatory Notes to the Combined Nomenclature of the European Communities, 2008/C 133/01, 
O.J. C 133 (30 May 2008), pp. 352-3.  WT/DS375/R 
 WT/DS376/R 
 WT/DS377/R 
 Page F-5 
  
  consider that their commerce has been accorded treatment less favourable than that provided in the 
EC Schedules, and that ordinary customs duties, or  other duties and charges, in excess of those set 
forth in the EC Schedules have been applied to ce rtain flat panel displays, inconsistent with the 
obligations of the EC and its member States under Articles II:1(a) and II:1(b) of the GATT 1994.  While the EC has temporarily suspended the collectio n of duties on some flat panel displays pursuant 
to Council Regulation (EC) No 493/2005 of 31 March 2005 and Council Regulation (EC) No 
301/2007 of 22 March 2007, it fails to accord tariff treatment that is no le ss favourable than that 
provided for in the EC Schedules.  The measures at  issue nullify or impair, within the meaning of 
GATT Article XXIII, benefits accruing directly or indirectly to the United States, Japan, and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu under the GATT 1994. 
STBs with a communication function   
 Customs authorities of EC member States impose duties on STBs with a communication 
function.  The measures at issue th rough which they do so include: 
1. Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical 
nomenclature and on the Common Customs Tariff, including all annexes thereto, as 
amended;
10 and 
 2. Explanatory Notes to the Combined Nome nclature of the European Communities, 
2008/C 112/03, (7 May 2008), alone or in combination with Council Regulation (EEC) No. 2658/87 of 23 July 1987,
11  
 
as well as any amendments or extensions and any related or implementing measures.12 
 
On 2 July 1997, the EC modified Schedule L XXX – European Communities to the Marrakesh 
Agreement.  The Schedule provides in a headnote that  "[w]ith respect to any product described in or 
for Attachment B to the Annex to the Ministeria l Declaration on Trade in Information Technology 
Products, to the extent not specifically provided fo r in this Schedule, the customs duties on such 
product, as well as any other duties and charges of any kind…shall be bound and eliminated, as set 
forth in paragraph 2(a) of the Annex to the Decl aration, wherever the product is classified."  
Attachment B includes "set-top boxes which have a communication function: a microprocessor-based device incorporating a modem for gaining access to th e Internet, and having a function of interactive 
information exchange."  The bound duty rate for this product, as set forth in HS items 8517 50 90, 
8517 80 90, 8525 20 99, and 8528 12 91, and as specified in the headnote, is zero. 
As a result of these concessions, the EC and its  member States are obliged to grant duty free 
treatment to STBs with a communication function.  Nevertheless, the EC and its member States 
impose duties on these products, as explained below. 
On 7 May 2008, the EC published an amendment to the Explanatory Notes to the EC's CN, 
which provides that the duty-free heading CN 8528 71 13 ("set-top boxes with a communication function") does not include STBs with modems of certain types (e.g., Ethernet modems) or STBs 
which incorporate a device performing a recording or reproducing function (e.g ., a hard disk or DVD 
                                                     
 
10 Including amendments adopted pursuant to Commission Regulation No. 1214/2007 of 
20 September 2007. 
11 See also the decisions of the Customs Code Committee discussed on page 5, infra. 
12 Including the actual application by customs authorities of EC member States of customs duties on 
imports of STBs with a communication function. WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-6 
  
  drive).
13  Moreover, in the same amendment, the EC  added an explanatory note to accompany CN 
8521 90 00 indicating that this subheading includes STBs which incorporate a device performing a recording or reproducing function (e .g., a hard disk or DVD drive).
14  The duty rate for CN 8521 90 
00 is 13.9%. 
As a result, customs authorities of EC member States have been applying duties on STBs with 
a communication function, instead of providing duty -free treatment as required by the EC Schedules. 
The United States, Japan, and the Separate Custom s Territory of Taiwan, Penghu, Kinmen and Matsu 
consider that their commerce has been accorded treatment less favourable than that provided in the 
EC Schedules, and that ordinary customs duties, or  other duties and charges, in excess of those set 
forth in the EC Schedules have been applied to  STBs with a communication function, inconsistent 
with the obligations of the EC and its member States under Articles II:1(a) and II:1(b) of the 
GATT 1994.  The measures at issue nullify or impair, within the meaning of GATT Article XXIII, 
benefits accruing, directly or i ndirectly, to the United States, Japan, and the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu under the GATT 1994. 
 
In addition, with respect to STBs with a communication function, the Tariff and Statistical 
Nomenclature Section of the Customs Code Committ ee delivered favorable opinions with respect to 
the proposed amendments to the Explanatory Notes contained in 2008/C 112/03 in October 2006 and May 2007, respectively.  It did not publish the am ended explanatory notes in the EC Official Journal 
until 7 May 2008.  Furthermore, EC member States we re applying duties to STBs using the approach 
specified in 2008/C 112/03 prior to 7 May 2008. We c onsider that these actions are inconsistent with 
the EC’s obligations under Articles X:1 and X:2 of the GATT 1994. 
 
MFMs ("multifunctional digital machines")
15 
 Customs authorities of EC member States impose duties on MFMs.  The measures at issue 
through which they do so include: 
1. Commission Regulation (EC) No. 517/1999 of 9 March 1999; 
 2. Report of the Conclusions of the 360
th meeting of the Customs Code Committee, 
Tariff and Statistical Nomenclature S ection, TAXUD/555/2005-EN (March 2005); 
 3. Commission Regulation (EC) No. 400/2006 of 8 March 2006; and  
 
4. Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical 
nomenclature and on the Common Customs Tariff, including all annexes thereto, as amended,
16  
 
                                                      
13 Explanatory Notes to the Combined Nomenclature of the European Communities, 2008/C 112/03, 
O.J. C 112 (7 May 2008), pp. 8-9. 
14 Explanatory Notes to the Combined Nomenclature of the European Communities, 2008/C 112/03, 
O.J. C 112 (7 May 2008), pp. 8-9. 
15 In this panel request, the United States, Japan and the Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu use the term "MFMs" to refer to machines which perform two or more of the 
functions of printing, copying, or facsimile transmission, capable of connecting to an automatic data processing 
machine or to a network (including devices commerci ally known as MFPs (multifunctional printers), other 
"input or output units" of "automatic data processing machines", and facsimile machines). 
16 Including amendments adopted pursuant to Commission Regulation No. 1214/2007 of 
20 September 2007.  WT/DS375/R 
 WT/DS376/R 
 WT/DS377/R 
 Page F-7 
  
  as well as any amendments or extensions and any related or implementing measures.
17 
 
On 2 July 1997, the EC modified Schedule L XXX – European Communities to the Marrakesh 
Agreement, including the concessions for "[f]acsimile machines", as contained in HS 8517 21 00 and "input or output units" of "autom atic data processing machines", as in HS category 8471 60.  The 
bound duty rate for both products is zero. 
As a result of these concessions, the EC and its member States are obliged to grant duty free 
treatment to MFMs.  Nevertheless, the EC and its member States impose duties on these products, as 
explained below.  
On 9 March 1999, the EC published Commis sion Regulation (EC) No 517/1999, which 
provides that certain MFMs would be classified  as indirect process electrostatic photocopiers  under 
CN 9009 12 00 with a duty rate of 6%.
18   
In January of 2005, the Customs Code Committe e issued a statement providing that "if a 
multifunctional device has the capability of photocopyin g in black and white 12 or more pages per 
minute (A4 format)," it would be classified  in heading 9009 as photocopying apparatus.19  
Photocopying apparatus classified in heading 9009 was subject to a 6% duty. 
On 9 March 2006, the EC published Commis sion Regulation (EC) No 400/2006, which 
provides that certain MFMs would be classified as photocopying apparatus, and would be subject to a 
6% duty.20   
On 31 October 2006, the EC am ended Council Regulation (EEC ) No. 2658/87 of 23 July 1987 
on the tariff and statistical nomenclature and on th e Common Customs Tariff, creating CN 8443 31 10 
("[m]achines performing the functions of copying a nd facsimile transmission, whether or not with a 
printing function, with a copying speed not exceeding 12 monochrome pages per minute"), CN 8443 31 91 ("[o]ther; [m]achines performing a copying function by scanning the original and printing the copies by means of an electrostatic engine ") and CN 8443 31 99 ("[o]ther").  By virtue of 
these subcategories, MFMs with copying speeds of  more than 12 monochrome pages per minute and 
with an electrostatic engine are classified under CN 8443 31 91.  The duty rate  for CN 8443 31 91 is 
6%.
21 
As a result, customs authorities of EC member States have been applying a 6% duty on 
imports of certain MFMs, instead of providing du ty-free treatment as required by the EC Schedules. 
The United States, Japan, and the Separate Custom s Territory of Taiwan, Penghu, Kinmen and Matsu 
consider that their commerce has been accorded treatment less favourable than that provided in the 
EC Schedules, and that ordinary customs duties, or  other duties and charges, in excess of those set 
forth in the EC Schedules have been applied to certain "input or output uni ts" of "automatic data 
processing machines" and facsimile machines, inconsis tent with the obligations of the EC and its 
member States under Articles II:1(a) and II:1(b) of the GATT 1994.  The measures at issue nullify or impair, within the meaning of GATT Article XXIII, benefits accruing directly or indirectly to the 
                                                     
 
17 Including the actual application by customs authorities of EC member States of a 6% duty on imports 
of certain MFMs. 
18 Commission Regulation (EC) No 517/1999 of 9 March 1999, O.J. L 61 (10 March 1999), pp. 23-24. 
19 Customs Code Committee, Tariff and Statistical Nomenclature Section, Report of conclusions of the 
360th meeting of the Committee , TAXUD/555/2005-EN, Annex VII (March 2005). 
20 Commission Regulation (EC)  No 400/2006 of 8 March 2006, O.J. L 70 (9 March 2006), pp. 9-11. 
21 Council Regulation (EEC) No. 2658/87 of 23 July 1 987 on the tariff and st atistical nomenclature and 
on the Common Customs Tariff, including all annexes thereto, as amended. WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-8 
  
  United States, Japan, and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu 
under the GATT 1994. 
* * * * * 
 
The United States, Japan, and the Separate Customs Territory of Taiwan, Penghu, Kinmen 
and Matsu request, pursuant to Articles 4.7 and 6 of the DSU, that a panel be established with 
standard terms of reference as set out in Article 7.1 of the DSU, in order to examine the matter 
described above. 
 
_______________ 
 
 
  WT/DS375/R 
 WT/DS376/R 
 WT/DS377/R 
 Page F-9 
  
  ANNEX F-2 
 
MINISTERIAL DECLARATION ON TRADE IN INFORMATION TECHNOLOGY 
PRODUCTS (WT/MIN(96)/16)  
 
  
WORLD TRADE  WT/MIN(96)/16  
  13 December 1996 
ORGANIZATION  
  (96-5438)   
 
  
MINISTERIAL CONFERENCE 
Singapore, 9-13 December 1996 
 
  
MINISTERIAL DECLARATION ON TRADE IN
 
INFORMATION TECHNOLOGY PRODUCTS  
 
SINGAPORE, 13 DECEMBER 1996 
  
Ministers,    
  Representing the following Members of the World Trad e Organization (“WTO” ), and States or 
separate customs territories in the process of accedi ng to the WTO, which have agreed in Singapore on 
the expansion of world trade in in formation technology products and whic h account for well over 80 per 
cent of world trade in these products ("parties"):  
 A u s t r a l i a     N o r w a y  
 Canada     Separate Customs Territory of Taiwan, European Communities     Penghu, Kinmen and Matsu Hong Kong     Singapore  I c e l a n d       S w i t z e r l a n d
1 
Indonesia     Turkey 
J a p a n       U n i t e d  S t a t e s  
K o r e a               Considering  the key role of trade in information technology products in the development of 
information industries and in the dyna mic expansion of the world economy,  
  Recognizing  the goals of raising standards of living and expanding the production of and trade 
in goods; 
 
                                                     
 
     1On behalf of the customs union Switzerland and Liechtenstein. WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-10 
  
   Desiring  to achieve maximum freedom of world trade in information technology products; 
 
 Desiring  to encourage the continued technological development of the information technology 
industry on a world-wide basis; 
  Mindful  of the positive contribution information technology makes to global economic growth 
and welfare;  
 Having agreed  to put into effect the results of these negotiations which involve concessions 
additional to those included in the Schedules att ached to the Marrakesh Protocol to the General 
Agreement on Tariffs and Trade 1994, and   Recognizing that the results of these negotiations al so involve some concessions offered in 
negotiations leading to the establishment of Schedules annexed to the Marrakesh Protocol, 
  Declare
 as follows: 
 1. Each party's trade regime should evolve in  a manner that enhances market access opportunities 
for information technology products. 
 
2. Pursuant to the modalities set forth in the A nnex to this Declaration, each party shall bind and 
eliminate customs duties and other duties and charges of any kind, w ithin the meaning of Article II:1(b) 
of the General Agreement on Tariffs and Tr ade 1994, with respect to the following: 
 
(a)all products classified (or clas sifiable) with Harmonized System ( 1996) (“HS”) headings listed in 
Attachment A to the Annex to this Declaration; and  
 (b)all products specified in Attachment B to the Anne x to this Declaration, whether or not they are 
included in Attachment A; 
 
through equal rate reductions of customs duties beginning in 1997 and concluding in 2000, recognizing 
that extended staging of reductions and, before im plementation, expansion of  product coverage may be 
necessary in limited circumstances.  3. Ministers express satis faction about the large product covera ge outlined in the Attachments to 
the Annex to this Declaration.  Th ey instruct their respective offi cials to make good faith efforts to 
finalize plurilateral technical disc ussions in Geneva on the basis of these modalities, and instruct these 
officials to complete this work by 31 January 1997, so as to ensure the implementation of this 
Declaration by the largest number of participants.  4. Ministers invite the Ministers of other Members of the WT O, and States or separate customs 
territories in the process of acceding to the WTO, to  provide similar instructions to their respective 
officials, so that they may participate in the tech nical discussions referred to  in paragraph 3 above and 
participate fully in the expansion of worl d trade in information technology products. 
 Annex: Modalities and Product Coverage 
  
  Attachment A:  list of HS headings    Attachment B:  list of products  WT/DS375/R 
 WT/DS376/R 
 WT/DS377/R 
 Page F-11 
  
   ANNEX 
  Modalities and Product Coverage
 
 
 Any Member of the World Trade Organization, or  State or separate customs territory in the 
process of acceding to the WTO, may participate in the expansion of world trade in information technology products in accordance  with the following modalities: 
 
1. Each participant shall incorporate the measures described in paragraph 2 of the Declaration into 
its schedule to the General Agreement on Tariffs and Trade 1994, and, in addition, at either its own tariff 
line level or the Harmonized System (1 996) (“HS”) 6-digit level in either its official tariff or any other 
published versions of the tariff schedule, whichever is ordinarily used by importers and exporters.  Each 
participant that is not a Member of the WTO shall implement these measures on an autonomous basis, 
pending completion of its WTO accession, and shall incorporate these measures into its WTO market 
access schedule  for goods.  
 2. To this end, as early as possible and no later than 1 March 1997 each participant shall provide 
all other participants a document containing (a ) the details concerning how the appropriate duty 
treatment will be provided in its WTO schedule of concessions, and (b) a list of the detailed HS 
headings involved for products specified in Attach ment B.  These documents will be reviewed and 
approved on a consensus basis and this review proces s shall be completed no later than 1 April 1997.  
As soon as this review process has been completed for any such  document, that document shall be 
submitted as a modification to the Schedule of the participant concerned, in accordance with the Decision of 26 March 1980 on Procedures for Modifi cation and Rectification of  Schedules of Tariff 
Concessions (BISD 27S/25).   
 (a)The concessions to be proposed by each participan t as modifications to its Schedule shall bind and 
eliminate all customs duties and other dutie s and charges of any kind on information 
technology products  as follows: 
 
(i)elimination of such cu stoms duties shall take place through rate reductions in equa l steps, except as 
may be otherwise agreed by the participants.  Unless otherwise agreed by the participants, each participant shall bi nd all tariffs on items listed in the 
Attachments no later than 1 July 1997, and shall make the first such rate 
reduction effective no later than 1 July  1997, the second such rate reduction no 
later than 1 January 1998, and the third such rate reduction no later than 1 
January 1999, and the elimination of customs duties shall be completed effective no later than 1 January 2000.   The participants agree to encourage autonomous elimination of customs dutie s prior to these dates.  The reduced 
rate should in each stage be rounde d off to the first decimal;  and 
 
(ii)elimination of such other duties and charges of a ny kind, within the meaning of Article II:1(b) of the 
General Agreement, shall be completed by 1 July 1997, except as may be 
otherwise specified in the participant’s do cument provided to other participants 
for review.  
 
(b)The modifications to its Schedul e to be proposed by a participant in order to implement its binding 
and elimination of customs duties on informat ion technology products shall achieve this 
result: 
 WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-12 
  
  (i)in the case of the HS headings listed in Attachment A, by creating , where appropriate , sub-divisions in 
its Schedule at the national tariff line level; and  
 
(ii)in the case of the products specified in Attachment B, by attaching an annex to its Schedule including 
all products in Attachment B, which is to  specify the detailed HS headings for 
those products at either the national tariff line level or the HS 6-digit level. 
 Each participant shall promptly modify its national tariff schedule to reflect the modifications it has 
proposed, as soon as they have entered into effect. 
 3. Participants shall meet periodically under th e auspices of the Council on Trade in Goods to 
review the product coverage specifie d in the Attachments, with a view to agreeing, by consensus, 
whether in the light of technological developments, experience in applying the tariff concessions, or 
changes to the HS nomenclature, the Attachment s should be modified to incorporate additional 
products, and to consult on non-tari ff barriers to trade in informa tion technology products.  Such 
consultations shall be without prejudice to ri ghts and obligations under  the WTO Agreement. 
 4. Participants shall meet as soon as practicable and in any case no later than 1 April 1997 to 
review the state of  acceptances received and to assess the conclusions to  be drawn therefrom.  
Participants will implement the actions foreseen in the Declaration provided that participants 
representing approximately 90 per cent of world trade
2 in information technology products have by then 
notified their acceptance, and provided that the staging has been agreed to the participants’ satisfaction.  
In assessing whether to implement ac tions foreseen in the Declaration, if the percentage of world trade 
represented by participants falls somewhat short of 90 per cent of world trade in information technology 
products, participants may take into account the extent of the participa tion of States or separate customs 
territories representing for them the substantial bulk of their own trade in  such products.  At this meeting 
the participants will establish whether these criteria have been met.   5. Participants shall meet as often as necessary and no later th an 30 September 1997 to consider 
any divergence among them in classifying inform ation technology products , beginning with the 
products specified in Attachment B.  Participants  agree on the common objective of achieving, where 
appropriate, a common classificati on for these products within ex isting HS nomenclature, giving 
consideration to interpretations and rulings of th e Customs Co-operation Coun cil (also known as the 
World Customs Organization or “WCO”).  In any instance in which a divergence in classification remains, participants will consider whether a joint suggestion could be made to the WCO with regard to 
updating existing HS nomenclature or  resolving divergence in interp retation of the HS nomenclature. 
 6. The participants understand that Article XXIII of the Ge neral Agreement will address 
nullification or impairment of benefits accruing dire ctly or indirectly to a WTO Member participant 
through the implementation of this Declaration as a result of the a pplication by another WTO Member 
participant of any measure, whether or not that m easure conflicts with the provisions of the General 
Agreement. 
 7. Each participant shall afford sympathetic cons ideration to any request for consultation from any 
other participant concerning the undertakings set out above.  Such consultations shall be without 
prejudice to rights and obligations under the WTO Agreement. 
 
                                                     
 
     2This percentage shall be calculated by the WT O Secretariat on the basis of the most recent 
data available at the time of the meeting.  WT/DS375/R 
 WT/DS376/R 
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 Page F-13 
  
  8. Participants acting under the auspices of th e Council for Trade in Goods shall inform other 
Members of the WTO and States or separate customs territories in the process of acceding to the WTO 
of these modalities and initiate consultations with a vi ew to facilitate their participation in the expansion 
of trade in information technology produc ts on the basis of the Declaration. 
 9. As used in these modalities, the term "participant" shall mean those Members of the WTO, or States or separate customs territori es in the process of acceding to the WTO, that provide the document 
described in paragraph 2 no  later than 1 March 1997. 
 
10. This Annex shall be open for acceptance by  all Members of the WTO and any State or any 
separate customs territory in the process of accedi ng to the WTO.  Acceptances shall be notified in 
writing to the Director-General who shal l communicate them to all participants. WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-14 
  
   
There are two attachments to the Annex. Attachment A lists the HS headings or parts thereof to be covered. 
Attachment B lists specific products to be covered by an ITA wherever they ar e classified in the HS . 
 
Attachment A, Section 1 
 
 HS96
   HS description  
 3818  Chemical elements doped for use in electronics, in form of 
discs, wafers or similar forms; chemical compounds doped for use in electronics
 
 8469 11 Word processing machines  
 8470  Calculating machines and pocket- size data recording, 
reproducing and displaying machines with a calculating function; accounting machines, post
age franking machines, 
ticket-issuing machines and similar machines, 
incorporating a calculating devices; cash registers:  
 8470 10 Electronic calculators capable of operating without an external source of electric power and pocket size data 
recording, rep
roducing and displaying machines with 
calculating functions  
 8470 21 Other electronic calculating machines incorporating a 
printing device  
 8470 29 Other 
 8470 30 Other calculating machines  
 8470 40 Accounting machines  
 8470 50 Cash registers  
 8470 90 Other 
 8471  Automatic data processing machines and units thereof; 
magnetic or optical readers, machines for transcribing 
data onto data media in coded form and machines for 
processing such data, not elsewhere specified or included:  
 8471 10 Analogue or hybrid automatic data processing machines  
 8471 30 Portable digital automatic data processing machines, 
weighing no more than 10 kg, consisting of at least a 
central processing unit, a keyboard and a display  
 8471 41 Other digital automatic data processing machines 
comprising in the same housing at least a central 
processing unit and an input and output unit, whether or not combined
 
 8471 49 Other digital automatic data processing machines presented 
in the form of systems  
 8471 50 Digital processing u nits other than tho se of subheading 
8471 41 and 8471 49, whether or not in the same housing one or two of the following types of units : storage 
units, input units, output units
 
 8471 60 Input or output unit s, whether or not containing storage 
units in the same housing   WT/DS375/R 
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 Page F-15 
  
   8471 70 Storage units, including central storage units, optical 
disk storage units, hard disk drives and magnetic tape 
storage units  
 8471 80 Other units of automatic data processing machines  
 8471 90 Other 
ex 8472 90 Automatic teller machines  
 8473 21 Parts and accessories of the machines of heading No 8470 
of the electronic calculating machines of subheading 8470 
10, 8470 21 and 8470 29  
 8473 29 Parts and accessories of the machines of heading No 8470 
other than the electronic calculating machines of 
subheading 8470 10, 8470 21 and 8470 29  
 8473 30 Parts and accessories of the machines of heading No 8471  
 8473 50 Parts and accessories equally suitable for use with 
machines of two or more of the headings Nos. 8469 to 8472  
ex 8504 40 Static converters for automatic data processing machines 
and units thereof, and telecommunication apparatus  
ex 8504 50 Other inductors for power supplies for automatic data 
processing machines a nd units thereof, and 
telecommunication apparatus  
 8517  Electrical apparatus for line telephony or line 
telegraphy, including line telephone sets with cordless 
handsets and telecommunication apparatus for 
carrier-current line systems or for digital line systems; videophones:
 
 8517 11 Line telephone sets with cordless handsets  
 8517 19 Other telephone sets and videophones  
 8517 21 Facsimile machines  
 8517 22 Teleprinters  
 8517 30 Telephonic or telegraphic switching apparatus  
 8517 50 Other apparatus, for carrier- current line systems or for 
digital line systems  
 8517 80 Other apparatus including entry-phone systems  
 8517 90 Parts of apparatus of heading 8517  
ex 8518 10 Microphones having a frequency range of 300 Hz to 3,4 KHz 
with a diameter of not exceeding 10 mm and a height not 
exceeding 3 mm, for telecommunication use  
ex 8518 30 Line telephone handsets  
ex 8518 29 Loudspeakers, without housing, having a frequency range of 
300 Hz to 3,4 KHz with a diameter of not exceeding 50 mm, 
for telecommunication use  
 8520 20 Telephone answering machines  
 8523 11 Magnetic tapes of a width not exceeding 4 mm  
 8523 12 Magnetic tapes of a width exceeding 4 mm but not exceeding 6,5 mm
 
 8523 13 Magnetic tapes of a width exceeding 6,5 mm  WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-16 
  
   8523 20 Magnetic discs  
 8523 90 Other 
 8524 31 Discs for laser reading system s for reproducing phenomena 
other than sound or image  
ex 8524 39 Other : - for reproducing representations of i nstructions, data, 
sound, and image, recorded in a machine readable binary 
form, and capable of being manipulated or providing interactivity to 
a user, by means of an automatic data 
processing machine  
 8524 40 Magnetic tapes for reproducing phenomena other than sound 
or image  
 8524 91 Media for reproducing phenomena other than sound or image  
ex 8424 99 Other : - for reproducing representations of i nstructions, data, 
sound, and image, recorded in a machine readable binary 
form, and capable of being manipulated or providing 
interactivity to a user, by mea ns of an automatic data 
processing machine
 
ex 8525 10 Transmission app aratus other than apparatus for 
radio-broadcasting or television  
 8525 20 Transmission apparatus incorporating reception apparatus  
ex 8525 40 Digital still image video cameras  
ex 8527 90 Portable receivers for calling, alerting or paging  
ex 8529 10 Aerials or antennae of a kind used with apparatus for 
radio-telephony and radio-telegraphy  
ex 8529 90 Parts of:  
transmission app aratus other than apparatus for 
radio-broadcasting or television 
transmission apparatus incorporating reception apparatus  
digital still image video cameras,  portable receivers for calling, alerting or paging
 
 8531 20 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)
 
ex 8531 90 Parts of apparatus of subheading 8531 20  
 8532  Electrical capacitors, fixed, vari able or adjustable 
(pre-set):  
 8532 10 Fixed capacitors designed for use in 50/60 Hz circuits and 
having a reactive power handling capacity of not less than 0,5 kvar (power capacitors)
 
 8532 21 Tantalum fixed capacitors  
 8532 22 Aluminium electrolytic fixed capacitors  
 8532 23 Ceramic dielectric, single layer fixed capacitors  
 8532 24 Ceramic dielectric, multilayer fixed capacitors  
 8532 25 Dielectric fixed capacitors of paper or plastics  
 8532 29 Other fixed capacitors  
 8532 30 Variable or adjustable (pre-set) capacitors   WT/DS375/R 
 WT/DS376/R 
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 Page F-17 
  
   8532 90 Parts 
 8533  Electrical resistors (including rheostats and 
potentiometers), other than heating resistors:  
 8533 10 Fixed carbon resistors, composition or film types  
 8533 21 Other fixed resistors for a power handling capacity not 
exceeding 20 W  
 8533 29 Other fixed resistors for a power handling capacity of 20 W or more
 
 8533 31 Wirewound variable resistors, including rheostats and potentiometers, for a power handling capacity not 
exceeding 20 W
 
 8533 39 Wirewound var iable resistors, including rheostats and 
potentiometers, for a power handling capacity of 20 W or more
 
 8533 40 Other variable resistors, including rheostats and potentiometers
 
 8533 90 Parts 
 8534  Printed circuits  
ex 8536 50 Electronic AC switches co nsisting of opt ically coupled 
input and output circuits (Insulated thyristor AC switches)
 
ex 8536 50 Electronic switches, including temperature protected 
electronic switches, consisting of a transistor and a 
logic chip (chip-on-chip technology) for a volt age not 
exceeding 1000 volts  
ex 8536 50 Electromechanical snap- action switches for a current not 
exceeding 11 amps  
ex 8536 69 Plugs and sockets for co-axial cables and printed circuits  
ex 8536 90 Connection and contact elements for wires and cables  
 8541  Diodes, transistors and similar semiconductor devices; 
photosensitive semiconductor devices, including 
photovoltaic cells whether or not assembled in modules or made up into panels; light-
emitting diodes; mounted 
piezo-electric crystals:  
 8541 10 Diodes, other than photosensitive or light-emitting diodes  
 8541 21 Transistors, other than photosensitive transistors, with a 
dissipation rate of less than 1 W  
 8541 29 Transistors, other than photosensitive transistors, with a 
dissipation rate of 1 W or more  
 8541 30 Thyristors, diacs and triacs, other than photosensitive 
devices 
 8541 40 Photosensitive semiconductor devices, including 
photovoltaic cells whether or not assembled in modules or 
made up into panels; light emitting diodes  
 8541 50 Other semiconductor devices  
 8541 60 Mounted piezo-electric crystals  
 8541 90 Parts WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-18 
  
   8542  Electronic integrated circuits and microassemblies  
 8542 12 Cards incorporating an electronic integrated circuit 
('smart' cards)  
 8542 13 Metal oxide semiconductors (MOS technology)  
 8542 14 Circuits obtained by bipolar technology  
 8542 19 Other monolithic digital integrated circuits, including circuits obtained by a combination of bipolar and MOS 
technologies (BIMOS technology)
 
 8542 30 Other monolithic integrated circuits  
 8542 40 Hybrid integrated circuits  
 8542 50 Electronic microassemblies  
 8542 90 Part 
 8543 81 Proximity cards and tags  
ex 8543 89 Electrical machines with translation or dictionary functions
 
ex 8544 41 Other electric conductors, for a voltage not exceeding 80 V, fitted with connectors, of a kind used for 
telecommunications
 
ex 8544 49 Other electric conductors, for a voltage not exceeding 80 
V, not fitted with connectors, of a kind used for 
telecommunications  
ex 8544 51 Other electric conductor s, for a voltage exceeding 80 V 
but not exceeding  1000 V, fitted with connectors, of a kind used for telecommunications
 
 8544 70 Optical fibre cables  
 9009 11 Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process)]
 
 9009 21 Other photocopying apparatus, incorporating an optical 
system 
 9009 90 Parts and accessories  
 9026  Instruments and apparatus for measuring or checking the 
flow, level, pressure or other variables of liquids or 
gases (for example, flow meters, level gauges, manometers, 
heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032:
 
 9026 10 Instruments for measuring or checking the flow or level of liquids
 
 9026 20 Instruments and apparatu s for measuring or checking 
pressure 
 9026 80 Other instruments and apparatus for measuring or checking of heading 9026
 
 9026 90 Parts and accessories of instruments and apparatus of heading 9026
 
 9027 20 Chromatographs and electrophoresis instruments  
 9027 30 Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)
  WT/DS375/R 
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 WT/DS377/R 
 Page F-19 
  
   9027 50 Other instruments and apparatus using optical radiations 
(UV, visible, IR) of heading No 9027  
 9027 80 Other instruments and apparatus of heading No 9027 (other than those of heading No 9027 10) 
 
ex 9027 90 Parts and accessories of products of heading 9027, other than for gas or smoke analysis apparatus and microtomes
 
 9030 40 Instruments and apparatus for measuring and checking, specially de
signed for telecommunications (for example, 
cross-talk meters, gain measuring instruments, distorsion factor meters, psophometers)
 
 WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-20 
  
  Attachment A, Section 2 
 
Semiconductor manufacturing and testing equipment and parts thereof 
 
 
 HS Code Description  Comments 
ex 7017 10 Quartz reactor tubes and holders designed for 
insertion into diffusion and oxidation 
furnaces for production of  semiconductor 
wafers For Attachment 
B
 
ex 8419 89 Chemical vapor deposition apparatus for 
semiconductor production  For Attachment 
B
 
ex 8419 90 Parts of chemical vapor deposition apparatus 
for semiconductor production  For Attachment B
 
ex 8421 19 Spin dryers for semiconductor wafer processing   
ex 8421 91 Parts of spin dryers for semiconductor wafer 
processing   
ex 8424 89 Deflash machines for cleaning and removing 
contaminants from  the metal leads of 
semiconductor packages prior to the electroplating process
  
ex 8424 89 Spraying appliances for etching, stripping or 
cleaning semiconductor wafers   
ex 8424 90 Parts of sp raying appliances for etching, 
stripping or cleaning semiconductor wafers   
ex 8456 10 Machines for working any material by removal 
of material, by laser or other light or photo 
beam in the production of semiconductor wafers   
ex 8456 91 Apparatus for stri pping or cleaning 
semiconductor wafers  For Attachment 
B
 
 8456 91 Machines for dry- etching patterns on 
semiconductor materials   
ex 8456 99 Focused ion beam milling machines to produce 
or repair masks and reticles for patterns on 
semiconductor devices   
ex 8456 99 Lasercutters for cutting contacting tracks in 
semiconductor production by laser beam  For Attachment 
B
 
ex 8464 10 Machines for sawing monocrystal semiconductor 
boules into slices, or wafers into chips  For Attachment 
B
 
ex 8464 20 Grinding, polishi ng and lapping machines for 
processing of semiconductor wafers   
ex 8464 90 Dicing machines for scribing or scoring   WT/DS375/R 
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 WT/DS377/R 
 Page F-21 
  
  semiconductor wafers
 
ex 8466 91 Parts for machines for sawing monocrystal 
semiconductor boules into slices, or wafers 
into chips  For 
Attachment 
B 
ex 8466 91 Parts of dicing machines for scribing or scoring semiconductor wafers
 For Attachment 
B
 
ex 8466 91 Parts of grinding, polishing and lapping 
machines for processing of semiconductor wafers
  
ex 8466 93 Parts of focused ion beam milling m achines to 
produce or repair masks and reticles for patterns on semiconductor devices
  
ex 8466 93 Parts of lasercutters for cutting contacting 
tracks in semiconductor production by laser 
beam For 
Attachment 
B 
ex 8466 93 Parts of machines for working any material by 
removal of material, by laser or other light 
or photo beam in the production of semiconductor wafers
  
ex 8456 93 Parts of apparatus for stripping or cleaning 
semiconductor wafers  For Attachment 
B
 
ex 8466 93 Parts of machines for dry-etching p atterns on 
semiconductor materials   
ex 8477 10 Encapsulation equipment for assembly of 
semiconductors  For Attachment B
 
ex 8477 90 Parts of encapsulation equipment  For 
Attachment 
B 
ex 8479 50 Automated machines for transport, handling and storage of  sem
iconductor wafers, wafer 
cassettes, wafer boxes and other material for 
semiconductor devices  For Attachment 
B
 
ex 8479 89 Apparatus for growing or pulling monocrystal semiconductor boules
  
ex 8479 89 Apparatus for physical deposition by 
sputtering on semiconductor wafers  For Attachment B
 
ex 8479 89 Apparatus for wet etching, developing, 
stripping or cleaning semiconductor wafers and 
flat panel displays  For 
Attachment 
B 
ex 8479 89 Die attach apparatus, tape automated bonders, 
and wire bonders for assembly of 
semiconductors  For 
Attachment 
B 
ex 8479 89 Encapsulation equipment for assembly of semiconductors
 For Attachment 
B
 WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-22 
  
  ex
 8479 89 Epitaxial deposition machines for 
semiconductor wafers   
ex 8479 89 Machines for bending, folding and 
straightening semiconductor leads  For Attachment B
 
ex 8479 89 Physical deposition apparatus for for 
semiconductor production  For Attachment 
B
 
ex 8479 89 Spinners for coating photographic emulsions on semiconductor wafers
 For Attachment 
B
 
ex 8479 90 Part of apparatus for phys ical deposition by 
sputtering on semiconductor wafers  For Attachment 
B
 
ex 8479 90 Parts for die attach apparatus, tape automated 
bonders, and wire bonders for assembly of semiconductors
 For Attachment B
 
ex 8479 90 Parts for spinners for coating photographic emulsions on semiconductor wafers
 For Attachment B
 
ex 8479 90 Parts of apparatus for growing or pulling 
monocrystal semiconductor boules   
ex 8479 90 Parts of apparatus for wet etching, 
developing, stripping or cleaning semiconductor wafers and flat panel displays
 For Attachment B
 
ex 8479 90 Parts of automated machines for transport, handling and storage of  semiconductor wafers, wafer cassettes, wafer boxes and other 
material for semiconductor devices
 For 
Attachment B
 
ex 8479 90 Parts of encapsulati on equipment for assembly 
of semiconductors  For Attachment B
 
ex 8479 90 Parts of epitaxial deposition machines for 
semiconductor wafers   
ex 8479 90 Parts of machines for bending, folding and 
straightening semiconductor leads  For Attachment 
B
 
ex 8479 90 Parts of physical deposition apparatus for for 
semiconductor production  For Attachment B
 
ex 8480 71 Injection and compression moulds for the 
manufacture of semiconductor devices   
ex 8514 10 Resistance heated furnaces and ovens for the 
manufacture of semi conductor devices on 
semiconductor wafers   
ex 8514 20 Inductance or dielectric furnaces and ovens 
for the manufacture of semiconductor devices on semiconductors wafers
  
ex 8514 30 Apparatus for rapid heating of semiconductor For  WT/DS375/R 
 WT/DS376/R 
 WT/DS377/R 
 Page F-23 
  
  wafers
 Attachment 
B 
ex 8514 30 Parts of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers
  
ex 8514 90 Parts of apparatus for rapid heating of wafers  For 
Attachment 
B 
ex 8514 90 Parts of furnaces and ovens of Headings No 8514 10 to No 8514 30
  
ex 8536 90 Wafer probers  For 
Attachment B
 
 8543 11 Ion implanters for doping semiconductor 
materials   
ex 8543 30 Apparatus for wet etching, developing, 
stripping or cleaning semiconductor wafers and 
flat panel displays  For 
Attachment 
B 
ex 8543 90 Parts of apparatus for wet etching, 
developing, stripping or cleaning semiconductor wafers and flat panel displays
 For Attachment B
 
ex 8543 90 Parts of ion implanters for doping 
semiconductor materials   
 9010 41 
to 9010 
49 Apparatus for p rojection, drawing or plating 
circuit patterns on sensitized semiconductor 
materials and flat panel displays   
ex 9010 90 Parts and accessories of the apparatus of 
Headings No 9010 41 to 9010 49   
ex 9011 10 Optical stereoscopic microscopes fitted with 
equipment specifically designed for the 
handling and transport of semiconductor wafers 
or reticles  For Attachment 
B
 
ex 9011 20 Photomicrographic microscopes fitted with equipment specifically designed for the 
handling and transport of semiconductor wafers or reticles
 For 
Attachment 
B 
ex 9011 90 Parts and accessories  of optical stereoscopic 
microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor wafers or reticles
 For 
Attachment 
B 
ex 9011 90 Parts and accessor ies of photomicrographic 
microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor wafers or reticles
 For 
Attachment 
B 
ex 9012 10 Electron beam microscopes fitted with equipment specifically designed for the handling and transport of  semiconductor 
wafers or reticles
 For 
Attachment B
 
ex 9012 90 Parts and accessories of electron beam For WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-24 
  
  microscopes fitted with equipment specifically 
designed for the handling and transport of 
semiconductor wafers or reticles
 Attachment 
B 
ex 9017 20 Pattern generating apparatus of a kind used for producing masks or reticles from 
photoresist coated substrates
 For 
Attachment 
B 
ex 9017 90 Parts and accessories for pattern generating 
apparatus of a kind used for producing masks or reticles from photoresist coated substrates
 For Attachment B
 
ex 9017 90 Parts of such pattern generating apparatus  For 
Attachment 
B 
 9030 82 Instruments and apparatus for measuring or 
checking semiconductor wafers or devices   
ex 9030 90 Parts and acces sories of instruments and 
apparatus for measuring or checking semiconductor wafers or devices
  
ex 9030 90 Parts of instruments and appliances for 
measuring or checking semiconductor wafers or devices
  
 9031 41 Optical instruments and appliances for 
inspecting semiconductor wafers or devices or 
for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices
  
ex 9031 49 Optical instruments and appliances for 
measuring surface particulate contamination on 
semiconductor wafers   
ex 9031 90 Parts and accessories of optical instruments 
and appliances for  inspecting semiconductor 
wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices
  
ex 9031 90 Parts and accessories of optical in struments 
and appliances for measuring surface particulate contamination on semiconductor 
wafers
  
  WT/DS375/R 
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 Page F-25 
  
  Attachment B 
Positive list of specific products to be covered by this agreement wherever they are classified in the HS.  Where parts are specified, they are to be covered in accordance with HS Notes 2(b) to Section XVI and Chapter 90, respectively.  
Computers: automatic data processing machines capable of 1)  storing the processing program or programs and 
at least the data immediately necessary for the execu tion of the program; 2) be ing freely programmed in 
accordance with the requirements of the user; 3) perf orming arithmetical computations specified by the user; 
and 4) executing, without human intervention, a proc essing program which requires them to modify their 
execution, by logical decision during the processing run.  The agreement covers such automatic data processing ma chines whether or not they are able to receive and 
process with the assistance of centra l processing unit telephony signals, televi sion signals, or other analogue or 
digitally processed audio or video signals. Machines pe rforming a specific function other than data processing, 
or incorporating or working in conjunction with an automatic data processing ma chine, and not otherwise 
specified under Attachment  A or B, are not covered by this agreement.
 
Electric amplifiers  when used as repeaters in line telephony products 
falling within this agreement, and parts thereof   
Flat panel displays  (including LCD, Electro Luminescence, Plasma and other 
technologies) for products falling within this agreement, and parts 
thereof. 
Network equipment: Local Area Network (LAN) and Wide Area Network (WAN) 
apparatus, including those products dedicated for use solely or 
principally to permit the inter connection of automatic data processing 
machines and units thereof for a network that is used primarily for the sharing of resources such as central processor units, data storage 
devices and input or output units - including adapters, hubs, in-
line 
repeaters, converters, concentrators, bridges and routers, and printed circuit assemblies for physical incorporation into automatic data 
processing machines and units thereof.
 
Monitors : display units of automatic data processing mach ines with a cathode ray tube with a dot screen 
pitch smaller than 0,4 mm not capable of receiving an d processing television signa ls or other analogue or 
digitally processed audio or video signals without assistance of a central processing unit of a computer as defined in this agreement. 
The agreement does not, therefore, cover televisions, including high 
definition televisions.1 
Optical disc storage units, for automatic data processing machines (including CD drives and DVD-drives),  whether or 
not having the capability of writing/recording as well as reading, whether or not in their own housings.  
Paging alert devices , and parts thereof  .  
Plotters  whether input or output units of HS heading No 8471 or drawing or drafting machines of HS heading No 9017.   
Printed Circuit Assemblies  for products falling within  this agreement, i ncluding such assemblies f or external 
connections such as cards that conform to the PCMCIA standard. 
Such printed circuit assemblies consist of one or more printed circuits of heading 8534 with one or more active
                                                      
     1  Participants will conduct a review of this product description in January 1999 under the consultation provisions of par agraph 3 of the Declaration 
 WT/DS375/R 
WT/DS376/R WT/DS377/R 
Page F-26 
  
  elements assembled thereon, with or without passive elements  "Active elements" means diodes, transistors, and 
similar semico nductor device s, whether or not photosens itive, of heading 8 541, and integrated circuits and micro 
assemblies of heading 8542.  
Projection type flat panel display units used with automatic data processing machines which can display digital 
information generated by the central processing unit.  
Proprietary format storage devices  including media therefor for automatic data processing machines, with or 
without removable media and whether magnetic, optical or other technology, including Bernoulli Box, Syquest, or 
Zipdrive cartridge storage units.  
Multimedia upgrade kits for automatic data processing machines, and units thereof, put up fo r retail sale, 
consisting of, at least, speakers and/or microphones as well as a printed circuit assembly that enables the ADP 
machines and units thereof to process audio signals (sound cards).  
Set top boxes which have a communication function : a microprocessor- based device incorporating a modem for gaining 
access to the Internet, and having a function of interactive information exchange  
 
 
 
__________