INTRODUCTION OF HARMONIZED SYSTEM 2022 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 accordance 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 Recommendations of 25 June 2020
and 24 June 2021;
Considering that the General Council by its decision of 20 December 2022[1]
acting pursuant to the provisions of Articles IV:2 and IX:3 of the WTO
Agreement, suspended the application of the provisions of Article II of
GATT 1994 for certain Members, from the date of implementation of HS2022
changes for those Members until 31 December 2023, to the extent necessary
to implement domestically the HS2022 changes pending incorporation of such
changes into their Schedules of Concessions, subject to certain conditions;
Noting the procedure adopted by the General Council to introduce HS2022 changes
to Schedules of Concessions[2],
which in certain cases may require negotiations and/or consultations under
Article XXVIII of GATT 1994;
Considering that the Members listed in the Annex[3]
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 Decision may already
have domestically implemented HS2022 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 circumstances, to suspend the application of
the provisions of Article II of GATT 1994:
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