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 decisions of 20 December 2022[1],
and 13 December 2023[2]
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 2024, 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[3],
which in certain cases may require negotiations and/or consultations under
Article XXVIII of GATT 1994;
Considering that the Members listed in the Annex[4]
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:
a) for those Members listed in the Annex,
until 31 December 2025; 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 HS2022
changes for that Member until 31 December 2025;
to the extent necessary for the
purpose of enabling such Members to domestically implement the recommended
amendments to the Harmonized System nomenclature pending incorporation of such
changes into their Schedules of Concessions, subject to the following
conditions:
_
i._