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 26 June 2009 concerning amendments to the
Harmonized System which came into force on 1 January 2012 (hereinafter referred
to as "HS2012 changes");
Considering that the General Council by its
decisions of 30 November 2011[1],
11 December 2012[2],
26 November 2013[3],
11 December 2014[4],
30 November 2015[5],
7 December 2016[6],
1 December 2017[7],
13 December 2018[8],
10 December 2019[9],
18 December 2020[10],
23 November 2021[11],
20 December 2022[12],
13 December 2023[13]
and 16 December 2024[14],
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 HS2012
changes for those Members until 31 December 2025, to the extent necessary
to implement domestically the HS2012 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 HS2012 changes, to Schedules of Concessions[15],
which in certain cases may require negotiations and/or consultations under
Article XXVIII of GATT 1994;
Considering that the Members listed in the Annex[16]
to this decision concerned 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 implemented domestically the HS2012
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, for a further year until 31 December 2026; 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 HS2012 changes for that Member until 31 December 2026;
to the extent necessary for the purpose of
enabling such Members to implement domestically the recommended amendments to
the Harmonized System nomenclature pending incorporation of such changes into
their Schedules of Concessions, subject to the following conditions:
_
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 2026; and
_
iii._
In accordance
with the provisions 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 negotiated with the Member concerned to the extent that
they consider that adequate compensation is not offered by the Member
concerned.