WTO ANALYTICAL INDEX

GATT 1994 – Article XXVIII (Practice)

1 ARTICLE XXVIII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994....... 1

1.1 Text of Article XXVIII ................................................................................................1
1.2 Text of note ad Article XXVIII.....................................................................................3
1.3 Text of the Understanding on the Interpretation of Article XXVIII of the GATT 1994 ..........5
1.3.1 Review of the Understanding on the Interpretation of Article XXVIII of the General
Agreement on Tariffs and Trade 1994 .................................................................................6
1.4 Text of the Procedures for Negotiations under Article XXVIII (The Guidelines) ..................6
1.5 Text of the Procedures for Modification and Rectification of Schedules of Tariff Concessions
(1980 Procedures) ...........................................................................................................7
1.6 GATT 1947 practice under Article XXVIII .....................................................................8
1.7 Rules and procedures for Article XXVIII renegotiations ..................................................8
1.8 WTO practice under Article XXVIII ..............................................................................8
1.9 Initiation of Article XXVIII renegotiations .....................................................................9
1.10 Renegotiations resulting from action under Article XXIV:6............................................9
1.11 Renegotiations in the context of HS transpositions .................................................... 10
1.12 Determination of Members with negotiating rights .................................................... 10
1.12.1 INRs ................................................................................................................. 10
1.12.2 Principal supplying interest.................................................................................. 11
1.12.3 Substantial interest ............................................................................................ 11
1.12.4 Claims of interest ............................................................................................... 11
1.13 Notification of joint letters and final reports.............................................................. 12
1.14 Modification of the Schedules of concessions to reflect the changes resulting from Article
XXVIII renegotiations ..................................................................................................... 12
1.15 Article XXVIII:3: Withdrawal of equivalent concessions.............................................. 13
1.16 Article XXVIII:5: Reservation of rights before the beginning of a triennial period .......... 14
ANNEX: STATUS OF ARTICLE XXVIII RENEGOTIATIONS (1995 – 17 JULY 2024) ....... 15

1 ARTICLE XXVIII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994

1.1 Text of Article XXVIII

Article XXVIII*

Modification of Schedules

1. On the first day of each three-year period, the first period beginning on 1 January 1958
(or on the first day of any other period* that may be specified by the CONTRACTING PARTIES
by two-thirds of the votes cast) a contracting party (hereafter in this Article referred to as the
"applicant contracting party") may, by negotiation and agreement with any contracting party
with which such concession was initially negotiated and with any other contracting party
determined by the CONTRACTING PARTIES to have a principal supplying interest* (which two
preceding categories of contracting parties, together with the applicant contracting party, are
in this Article hereinafter referred to as the "contracting parties primarily concerned"), and
subject to consultation with any other contracting party determined by the CONTRACTING
PARTIES to have a substantial interest* in such concession, modify or withdraw a concession*
included in the appropriate schedule annexed to this Agreement.
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GATT 1994 – Article XXVIII (Practice)

2. In such negotiations and agreement, which may include provision for compensatory
adjustment with respect to other products, the contracting parties concerned shall endeavour
to maintain a general level of reciprocal and mutually advantageous concessions not less
favourable to trade than that provided for in this Agreement prior to such negotiations.

3. (a) If agreement between the contracting parties primarily concerned cannot be

reached before 1 January 1958 or before the expiration of a period envisaged in paragraph 1
of this Article, the contracting party which proposes to modify or withdraw the concession
shall, nevertheless, be free to do so and if such action is taken any contracting party with
which such concession was initially negotiated, any contracting party determined under
paragraph 1 to have a principal supplying interest and any contracting party determined under
paragraph 1 to have a substantial interest shall then be free not later than six months after
such action is taken, to withdraw, upon the expiration of thirty days from the day on which
written notice of such withdrawal is received by the CONTRACTING PARTIES, substantially
equivalent concessions initially negotiated with the applicant contracting party.

(b) If agreement between the contracting parties primarily concerned is reached but
any other contracting party determined under paragraph 1 of this Article to have a substantial
interest is not satisfied, such other contracting party shall be free, not later than six months
after action under such agreement is taken, to withdraw, upon the expiration of thirty days
from the day on which written notice of such withdrawal is received by the CONTRACTING
PARTIES, substantially equivalent concessions initially negotiated with the applicant
contracting party.

4. The CONTRACTING PARTIES may, at any time, in special circumstances, authorize* a

contracting party to enter into negotiations for modification or withdrawal of a concession
included in the appropriate Schedule annexed to this Agreement subject to the following
procedures and conditions:

(a) Such negotiations* and any related consultations shall be conducted in

accordance with the provisions of paragraph 1 and 2 of this Article.

(b) If agreement between the contracting parties primarily concerned is reached

in the negotiations, the provisions of paragraph 3 (b) of this Article shall apply.

(c) If agreement between the contracting parties primarily concerned is not

reached within a period of sixty days* after negotiations have been authorized,
or within such longer period as the CONTRACTING PARTIES may have
prescribed, the applicant contracting party may refer the matter to the
CONTRACTING PARTIES.

(d) Upon such reference, the CONTRACTING PARTIES shall promptly examine the
matter and submit their views to the contracting parties primarily concerned
with the aim of achieving a settlement. If a settlement is reached, the
provisions of paragraph 3 (b) shall apply as if agreement between the
contracting parties primarily concerned had been reached. If no settlement is
reached between the contracting parties primarily concerned, the applicant
contracting party shall be free to modify or withdraw the concession, unless
the CONTRACTING PARTIES determine that the applicant contracting party
has unreasonably failed to offer adequate compensation.* If such action is
taken, any contracting party with which the concession was initially
negotiated, any contracting party determined under paragraph 4 (a) to have
a principal supplying interest and any contracting party determined under
paragraph 4 (a) to have a substantial interest, shall be free, not later than six
months after such action is taken, to modify or withdraw, upon the expiration
of thirty days from the day on which written notice of such withdrawal is
received by the CONTRACTING PARTIES, substantially equivalent concessions
initially negotiated with applicant contracting party.

5. Before 1 January 1958 and before the end of any period envisaged in paragraph 1 a
contracting party may elect by notifying the CONTRACTING PARTIES to reserve the right, for
the duration of the next period, to modify the appropriate Schedule in accordance with the
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procedures of paragraph 1 to 3. If a contracting party so elects, other contracting parties shall

have the right, during the same period, to modify or withdraw, in accordance with the same
procedures, concessions initially negotiated with that contracting party.

1.2 Text of note ad Article XXVIII

Ad Article XXVIII

The CONTRACTING PARTIES and each contracting party concerned should arrange to
conduct the negotiations and consultations with the greatest possible secrecy in order to avoid
premature disclosure of details of prospective tariff changes. The CONTRACTING PARTIES
shall be informed immediately of all changes in national tariffs resulting from recourse to this
Article.

Paragraph 1

1. If the CONTRACTING PARTIES specify a period other than a three-year period, a

contracting party may act pursuant to paragraph 1 or paragraph 3 of Article XXVIII on the
first day following the expiration of such other period and, unless the CONTRACTING PARTIES
have again specified another period, subsequent periods will be three-year periods following
the expiration of such specified period.

2. The provision that on 1 January 1958, and on other days determined pursuant to
paragraph 1, a contracting party "may ... modify or withdraw a concession" means that on
such day, and on the first day after the end of each period, the legal obligation of such
contracting party under Article II is altered; it does not mean that the changes in its customs
tariff should necessarily be made effective on that day. If a tariff change resulting from
negotiations undertaken pursuant to this Article is delayed, the entry into force of any
compensatory concessions may be similarly delayed.

3. Not earlier than six months, nor later than three months, prior to 1 January 1958, or to
the termination date of any subsequent period, a contracting party wishing to modify or
withdraw any concession embodied in the appropriate Schedule, should notify the
CONTRACTING PARTIES to this effect. The CONTRACTING PARTIES shall then determine the
contracting party or contracting parties with which the negotiations or consultations referred
to in paragraph 1 shall take place. Any contracting party so determined shall participate in
such negotiations or consultations with the applicant contracting party with the aim of reaching
agreement before the end of the period. Any extension of the assured life of the Schedules
shall relate to the Schedules as modified after such negotiations, in accordance with
paragraphs 1, 2, and 3 of Article XXVIII. If the CONTRACTING PARTIES are arranging for
multilateral tariff negotiations to take place within the period of six months before 1 January
1958, or before any other day determined pursuant to paragraph 1, they shall include in the
arrangements for such negotiations suitable procedures for carrying out the negotiations
referred to in this paragraph.

4. The object of providing for the participation in the negotiation of any contracting party
with a principle supplying interest, in addition to any contracting party with which the
concession was originally negotiated, is to ensure that a contracting party with a larger share
in the trade affected by the concession than a contracting party with which the concession
was originally negotiated shall have an effective opportunity to protect the contractual right
which it enjoys under this Agreement. On the other hand, it is not intended that the scope of
the negotiations should be such as to make negotiations and agreement under Article XXVIII
unduly difficult nor to create complications in the application of this Article in the future to
concessions which result from negotiations thereunder. Accordingly, the CONTRACTING
PARTIES should only determine that a contracting party has a principal supplying interest if
that contracting party has had, over a reasonable period of time prior to the negotiations, a
larger share in the market of the applicant contracting party than a contracting party with
which the concession was initially negotiated or would, in the judgement of the CONTRACTING
PARTIES, have had such a share in the absence of discriminatory quantitative restrictions
maintained by the applicant contracting party. It would therefore not be appropriate for the
CONTRACTING PARTIES to determine that more than one contracting party, or in those
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exceptional cases where there is near equality more than two contracting parties, had a
principal supplying interest.

5. Notwithstanding the definition of a principal supplying interest in note 4 to paragraph

1, the CONTRACTING PARTIES may exceptionally determine that a contracting party has a
principal supplying interest if the concession in question affects trade which constitutes a
major part of the total exports of such contracting party.

6. It is not intended that provision for participation in the negotiations of any contracting
party with a principal supplying interest, and for consultation with any contracting party having
a substantial interest in the concession which the applicant contracting party is seeking to
modify or withdraw, should have the effect that it should have to pay compensation or suffer
retaliation greater than the withdrawal or modification sought, judged in the light of the
conditions of trade at the time of the proposed withdrawal or modification, making allowance
for any discriminatory quantitative restrictions maintained by the applicant contracting party.

7. The expression "substantial interest" is not capable of a precise definition and

accordingly may present difficulties for the CONTRACTING PARTIES. It is, however, intended
to be construed to cover only those contracting parties which have, or in the absence of
discriminatory quantitative restrictions affecting their exports could reasonably be expected
to have, a significant share in the market of the contracting party seeking to modify or
withdraw the concession.

Paragraph 4

1. Any request for authorization to enter into negotiations shall be accompanied by all
relevant statistical and other data. A decision on such request shall be made within thirty days
of its submission.

2. It is recognized that to permit certain contracting parties, depending in large measure

on a relatively small number of primary commodities and relying on the tariff as an important
aid for furthering diversification of their economies or as an important source of revenue,
normally to negotiate for the modification or withdrawal of concessions only under paragraph
1 of Article XXVIII, might cause them at such time to make modifications or withdrawals which
in the long run would prove unnecessary. To avoid such a situation the CONTRACTING
PARTIES shall authorize any such contracting party, under paragraph 4, to enter into
negotiations unless they consider this would result in, or contribute substantially towards,
such an increase in tariff levels as to threaten the stability of the Schedules to this Agreement
or lead to undue disturbance of international trade.

3. It is expected that negotiations authorized under paragraph 4 for modification or

withdrawal of a single item, or a very small group of items, could normally be brought to a
conclusion in sixty days. It is recognized, however, that such a period will be inadequate for
cases involving negotiations for the modification or withdrawal of a larger number of items
and in such cases, therefore, it would be appropriate for the CONTRACTING PARTIES to
prescribe a longer period.

4. The determination referred to in paragraph 4 (d) shall be made by the CONTRACTING

PARTIES within thirty days of the submission of the matter to them unless the applicant
contracting party agrees to a longer period.

5. In determining under paragraph 4 (d) whether an applicant contracting party has

unreasonably failed to offer adequate compensation, it is understood that the CONTRACTING
PARTIES will take due account of the special position of a contracting party which has bound
a high proportion of its tariffs at very low rates of duty and to this extent has less scope than
other contracting parties to make compensatory adjustment.
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1.3 Text of the Understanding on the Interpretation of Article XXVIII of the GATT 1994

Members hereby agree as follows:

1. For the purposes of modification or withdrawal of a concession, the Member which has
the highest ratio of exports affected by the concession (i.e. exports of the product to the
market of the Member modifying or withdrawing the concession) to its total exports shall be
deemed to have a principal supplying interest if it does not already have an initial negotiating
right or a principal supplying interest as provided for in paragraph 1 of Article XXVIII. It is
however agreed that this paragraph will be reviewed by the Council for Trade in Goods five
years from the date of entry into force of the WTO Agreement with a view to deciding whether
this criterion has worked satisfactorily in securing a redistribution of negotiating rights in
favour of small and medium-sized exporting Members. If this is not the case, consideration
will be given to possible improvements, including, in the light of the availability of adequate
data, the adoption of a criterion based on the ratio of exports affected by the concession to
exports to all markets of the product in question.

2. Where a Member considers that it has a principal supplying interest in terms of

paragraph 1, it should communicate its claim in writing, with supporting evidence, to the
Member proposing to modify or withdraw a concession, and at the same time inform the
Secretariat. Paragraph 4 of the "Procedures for Negotiations under Article XXVIII" adopted on
10 November 1980 (BISD 27S/26-28) shall apply in these cases.

3. In the determination of which Members have a principal supplying interest (whether as

provided for in paragraph 1 above or in paragraph 1 of Article XXVIII) or substantial interest,
only trade in the affected product which has taken place on an MFN basis shall be taken into
consideration. However, trade in the affected product which has taken place under
non-contractual preferences shall also be taken into account if the trade in question has ceased
to benefit from such preferential treatment, thus becoming MFN trade, at the time of the
negotiation for the modification or withdrawal of the concession, or will do so by the conclusion
of that negotiation.

4. When a tariff concession is modified or withdrawn on a new product (i.e. a product for
which three years' trade statistics are not available) the Member possessing initial negotiating
rights on the tariff line where the product is or was formerly classified shall be deemed to have
an initial negotiating right in the concession in question. The determination of principal
supplying and substantial interests and the calculation of compensation shall take into
account, inter alia, production capacity and investment in the affected product in the exporting
Member and estimates of export growth, as well as forecasts of demand for the product in the
importing Member. For the purposes of this paragraph, "new product" is understood to include
a tariff item created by means of a breakout from an existing tariff line.

5. Where a Member considers that it has a principal supplying or a substantial interest in

terms of paragraph 4, it should communicate its claim in writing, with supporting evidence, to
the Member proposing to modify or withdraw a concession, and at the same time inform the
Secretariat. Paragraph 4 of the above-mentioned "Procedures for Negotiations under
Article XXVIII" shall apply in these cases.

6. When an unlimited tariff concession is replaced by a tariff rate quota, the amount of
compensation provided should exceed the amount of the trade actually affected by the
modification of the concession. The basis for the calculation of compensation should be the
amount by which future trade prospects exceed the level of the quota. It is understood that
the calculation of future trade prospects should be based on the greater of:

(a) the average annual trade in the most recent representative three-year period,
increased by the average annual growth rate of imports in that same period,
or by 10%, whichever is the greater; or

(b) trade in the most recent year increased by 10%.

In no case shall a Member's liability for compensation exceed that which would be entailed by
complete withdrawal of the concession.
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GATT 1994 – Article XXVIII (Practice)

7. Any Member having a principal supplying interest, whether as provided for in paragraph
1 above or in paragraph 1 of Article XXVIII, in a concession which is modified or withdrawn
shall be accorded an initial negotiating right in the compensatory concessions, unless another
form of compensation is agreed by the Members concerned.

1.3.1 Review of the Understanding on the Interpretation of Article XXVIII of the General
Agreement on Tariffs and Trade 1994

1. On 24 January 2000, the Council for Trade in Goods requested the Committee on Market
Access to conduct the review envisaged in paragraph 1 of the Understanding on the Interpretation
of Article XXVIII of the General Agreement on Tariffs and Trade 1994 (GATT 1994). 1
On 12 October 2000, the Committee on Market Access agreed to report to the Council for Trade in
Goods that the review had been carried out as mandated and that, at that stage, there was no basis
to change the criterion contained in paragraph 1 of the aforementioned Understanding, with a
reservation that, in the future, any Member would be free to raise this matter when necessary. 2

1.4 Text of the Procedures for Negotiations under Article XXVIII (The Guidelines) 3

1. A contracting party intending to negotiate for the modification or withdrawal of concessions

in accordance with the procedures of Article XXVIII, paragraph 1 - which are also applicable
to negotiations under paragraph 5 of that Article - should transmit a notification to that effect
to the secretariat which will distribute the notification to all other contracting parties in a secret
document. 4 In the case of negotiations under paragraph 4 of Article XXVIII the request for
authority to enter into negotiations should be transmitted to the secretariat to be circulated
in a secret document and included in the agenda of the next meeting of the Council.

2. The notification or request should include a list of items, with corresponding tariff line
numbers, which it is intended to modify or withdraw indicating for each item the contracting
parties, if any, with which the item was initially negotiated. It should be indicated whether the
intention is to modify a concession or withdraw it, in whole or in part, from the schedule. If a
concession is to be modified, the proposed modification should be stated in the notification or
circulated as soon as possible thereafter to those contracting parties with which the concession
was originally negotiated and those which are recognized, in accordance with paragraph 4
below, to have a principal or a substantial supplying interest. The notification or request should
be accompanied by statistics of imports of the products involved, by country of origin, for the
last three years for which statistics are available. If specific or mixed duties are affected, both
values and quantities should be indicated, if possible.

3. At the same time as the notification is transmitted to the secretariat or when the
authorization to enter into negotiations has been granted by the Council - or as soon as
possible thereafter - the contracting party referred to in paragraph 1 above should
communicate to those contracting parties, with which concessions were initially negotiated,
and those which have a principal supplying interest, the compensatory adjustments which it
is prepared to offer.

4. Any contracting party which considers that it has a principal or a substantial supplying
interest in a concession which is to be the subject of negotiation and consultation under Article
XXVIII should communicate its claim in writing to the contracting party referred to in
paragraph 1 above and at the same time inform the secretariat. If the contracting party
referred to in paragraph 1 above recognizes the claim, the recognition will constitute a
determination by the CONTRACTING PARTIES of interest in the sense of Article XXVIII:1. 5 If
a claim of interest is not recognized, the contracting party making the claim may refer the

1
G/C/M/42, para. 4.
2
G/MA/M/26, Section 6.
3
Guidelines adopted on 10 November 1980, GATT documents C/113 and C/113/Corr.1, GATT BISD
27S/26-28.
4
(footnote original 1): The date for submission of a notification for negotiation under Article XXVIII,
paragraph 1, shall comply with the provisions of interpretative note 3 to paragraph 1 of Article XXVIII.
5
Footnote original 2: If, in exceptional circumstances, the contracting party referred to in paragraph 1
above is not in a position to supply relevant import statistics, it shall give due consideration to export statistics
provided by contracting parties claiming an interest in the concession or concessions concerned.
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GATT 1994 – Article XXVIII (Practice)

matter to the Council. Claims of interest should be made within ninety days following the
circulation of the import statistics referred to in paragraph 2 above.

5. Upon completion of each bilateral negotiation the contracting party referred to in paragraph
1 above should send to the secretariat a joint letter on the lines of the model in Annex A3
attached hereto signed by both parties. To this letter shall be attached a report on the lines
of the model in Annex B 6 attached hereto. The report should be initialled by both parties. The
secretariat will distribute the letter and the report to all contracting parties in a secret
document.

6. Upon completion of all its negotiations the contracting party referred to in paragraph 1
above should send to the secretariat, for distribution in a secret document, a final report on
the lines of the model in Annex C attached hereto.

7. Contracting parties will be free to give effect to the changes agreed upon in the negotiations
as from the first day of the period referred to in Article XXVIII:1, or, in the case of negotiations
under paragraph 4 or 5 of Article XXVIII, as from the date on which the conclusion of all the
negotiations have been notified as set out in paragraph 6 above. A notification shall be
submitted to the secretariat, for circulation to contracting parties, of the date on which these
changes will come into force.

8. Formal effect will be given to the changes in the schedules by means of Certifications in
accordance with the Decision of the CONTRACTING PARTIES of 26 March 1980. 7

9. The secretariat will be available at all stages to assist the governments involved in the
negotiations and consultations.

10. These procedures are in relevant parts also valid for renegotiations under Article XVIII,
paragraph 7, and Article XXIV, paragraph 6.

1.5 Text of the Procedures for Modification and Rectification of Schedules of Tariff
Concessions (1980 Procedures) 8

Recalling that the CONTRACTING PARTIES established on 19 November 1968 a procedure for
the certification of changes to Schedules annexed to the General Agreement. 9

Considering the importance of keeping the authentic texts of Schedules annexed to the General
Agreement up to date and of ensuring that they tally with the texts of corresponding items in
national customs tariffs;

Considering that, in consequence, changes in the authentic texts of Schedules which record
rectifications of a purely formal character or modifications resulting from action taken under
Article II, Article XVIII, Article XXIV, Article XXVII and Article XXVIII shall be certified without
delay;

The CONTRACTING PARTIES decide that:

1. Changes in the authentic texts of Schedules annexed to the General Agreement which reflect
modifications resulting from action under Article II, Article XVIII, Article XXIV, Article XXVII or
Article XXVIII shall be certified by means of Certifications. A draft of such change shall be
communicated to the Director-General within three months after the action has been
completed.

2. Changes in the authentic texts of Schedules shall be made when amendments or

rearrangements which do not alter the scope of a concession are introduced in national
customs tariffs in respect of bound items. Such changes and other rectifications of a purely
formal character shall be made by means of Certifications. A draft of such changes shall be

6
The Annexes are not reproduced.
7
Footnote original 3: See S/27 page 25.
8
Decision of 26 March 1980, GATT document L/4962.
9
Footnote original 1: GATT BISD 16S/16.
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communicated to the Director-General where possible within three months but not later than
six months after the amendment or rearrangement has been introduced in the national
customs tariff or in the case of other rectifications, as soon as circumstances permit.

3. The draft containing the changes described in paragraphs 1 and 2 shall be communicated
by the Director-General to all the contracting parties and shall become a Certification provided
that no objection has been raised by a contracting party within three months on the ground
that, in the case of changes described in paragraph 1, the draft does not correctly reflect the
modifications or, in the case of changes described in paragraph 2, the proposed rectification is
not within the terms of that paragraph.

4. Whenever practicable Certifications shall record the date of entry into force of each
modification and the effective date of each rectification.

5. The procedure of Certification under this Decision may be applied for the establishment of
consolidated Schedules or of new Schedules under paragraph 5(c) of Article XXVI, wherein all
changes are modifications or rectifications referred to in paragraphs 1 or 2.

6. This Decision supersedes the Decision of 19 November 1968.

1.6 GATT 1947 practice under Article XXVIII

2. See document on Article XXVIII of the GATT 1947 (GATT Analytical Index, pages 933-984).
Although the early practice makes it difficult to determine the exact number of renegotiations that
took place under the General Agreement on Tariffs and Trade 1947 (GATT 1947), the
Secretariat's records show that at least 42 GATT contracting parties initiated roughly
300 renegotiations between 1951 and 1994. 10

1.7 Rules and procedures for Article XXVIII renegotiations

3. Article XXVIII of the GATT 1994 allows Members to modify or withdraw a concession included
in the appropriate Schedule following negotiation and agreement with Members primarily concerned
by the concession. They include Members "with whom the concession was originally negotiated" and
Members that have a "principal" or a "substantial" supplying interest on the concession. In these
negotiations and agreement, which may include compensatory adjustment with respect to other
products, the Members concerned "shall endeavour to maintain a general level of reciprocal and
mutually advantageous concessions not less favourable to trade" than that provided for prior to such
negotiations.

4. In addition to Article XXVIII of the GATT 1994 itself, the rules and procedures governing the
renegotiation of concessions are contained in several legal instruments, which include: the
Interpretative Note of Article XXVIII (Ad Article XXVIII), the 1994 Understanding on the
Interpretation of Article XXVIII, the Guidelines on Procedures for Negotiations under Article XXVIII 11
(the "Guidelines"), and the Procedures for Modification and Rectification of Schedules of Tariff
Concessions (the "1980 Procedures"). 12

1.8 WTO practice under Article XXVIII

5. Information concerning the status of Article XXVIII renegotiations is periodically released by

the Secretariat in a factual report 13, as well as in the Secretariat's more general note on the Situation
of Schedules of WTO Members. 14 A factual report released in 2024 by the Secretariat indicated that
there had been 57 renegotiations under Article XXVIII of the GATT 1994 since 1 January 1995. Of
these, nine requests had been withdrawn; one request had not been authorized by the Council for
Trade in Goods; 26 renegotiations had been concluded and formally certified; four had been

10
See G/MA/W/23/Rev. document series. A list of Article XXVIII renegotiations appears in the
GATT Analytical Index at pp. 967-984. See also TAR/W/7 on Article XXVIII negotiations up to June 1980.
11
Adopted by the GATT 1947 Council on 10 November 1980, GATT BISD 27S/26.
12
Adopted by the CONTRACTING PARTIES on 26 March 1980, GATT BISD 27S/25-26.
13
G/M/W/123 and revisions.
14
G/MA/W/23/Rev. document series; see also the WTO Goods Schedules e-Library https://goods-
schedules.wto.org/.
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concluded and draft changes submitted under the 1980 Procedures; and 17 renegotiations remained
ongoing. See the table below for more information.

1.9 Initiation of Article XXVIII renegotiations

6. Article XXVIII of the GATT 1994 provides for three time-frames in which a Member may initiate
procedures to renegotiate concessions.

7. According to Article XXVIII:1 of the GATT 1994, there are three-year periods (the first period
beginning on 1 January 1958) during which a Member wishing to renegotiate a concession can notify
other Members of its intention to do so. The current three-year period began on 1 January 2018 and
will conclude on 31 December 2020. Paragraph 3 of the Ad Note to Article XXVIII:1 provides that a
Member wishing to modify or withdraw any concession embodied in the appropriate Schedule, should
submit a notification to this effect "[n]ot earlier than six months, nor later than three months, prior
to… the termination date of" the relevant triennial period.

8. Outside this three-to-six-month window during a given triennial period, Article XXVIII:4 of the
GATT 1994 allows Members facing "special circumstances" to renegotiate at any time, after
requesting and obtaining authorization from the Membership. Once authorised, renegotiations under
Article XXVIII:4 are expected to be concluded within 60 days, unless the Membership authorizes a
longer period.

9. Finally, Article XXVIII:5 of the GATT 1994 provides that a Member can initiate a renegotiation
at any time within a triennial period on the condition that it has reserved the right to renegotiate
before the beginning of the corresponding period.

10. In the WTO, Article XXVIII:5 (41 cases) has been the most frequently invoked of these three
provisions , whereas Article XXVIII:1 has been invoked on four occasions 15, and the authorization in
Article XXVIII:4 has been sought three times but it has only been authorized once. 16 Other
Article XXVIII renegotiations have resulted from action under Article XXIV:6 and the procedures for
the HS transposition of Schedules.

11. Paragraph 1 of the Guidelines provides that a Member seeking to initiate a renegotiation
"should transmit a notification to that effect to the Secretariat", which will distribute the notification
to all other Members in a secret document. Notifications relating to renegotiations under
Article XXVIII of the GATT 1994 are circulated in the G/SECRET document series, and are not placed
on the agenda of any WTO committee or body, unless a Member requests otherwise. Conversely, in
the case of renegotiations under Article XXVIII:4, the request for authority to enter into negotiations
is included in the agenda of the next meeting of the Council for Trade in Goods. 17 The specific
elements and information to be included in the notification or request are specified in paragraph 2
of the Guidelines and "should be accompanied by statistics of imports of the products involved, by
country of origin, for the last three years for which statistics are available". These statistics are used
for determining which Members are determined to have negotiating rights and may therefore
participate in the negotiations and consultations.

1.10 Renegotiations resulting from action under Article XXIV:6

12. Article XXIV:6 of the GATT 1994 establishes the procedure to be followed when a Member
forming a customs union proposes to increase a bound rate of duty in its Schedule of concessions. This
provision stipulates that, in such cases, "the procedure set forth in Article XXVIII shall apply". Nine
Article XXVIII renegotiations 18 have resulted from the invocation of Article XXIV:6, i.e. the

15
Grenada, India, Panama, and Suriname. See G/MA/W/123/Rev.11.
16
Gabon, Grenada, and Trinidad and Tobago. Grenada's request under Article XXVIII:4 was withdrawn
and subsequently submitted under Article XXVIIII:1. Trinidad and Tobago's request was not authorized by the
Council for Trade in Goods. See G/MA/W/123/Rev.11.
17
Paragraph 1 of the Guidelines. See request from Gabon seeking authorization to enter into negotiations
under Article XXVIII:4 of the GATT 1994 for the modification or withdrawal of the concessions in its Schedule of
Concessions XLVII (G/C/M/116 p. 4) and request from Trinidad and Tobago to modify its Schedule of Concessions
LXVII (G/C/M/133 pp. 15-16).
18
Renegotiations by Armenia, Gabon, Haiti, the Kyrgyz Republic and Suriname, as well as the four
enlargements of the European Union. See G/MA/W/123/Rev.11.
 WTO ANALYTICAL INDEX
GATT 1994 – Article XXVIII (Practice)

establishment of a customs union leading to a common external tariff exceeding the bound duties
in the Schedule of Concessions of one or more of its parties 19.

1.11 Renegotiations in the context of HS transpositions

13. The GATT procedures for the transposition of Schedules into HS92 envisaged that, in the case
that objections to the proposed transpositions of concessions were raised, or if the contracting party
in question were to decide to enter into renegotiations, the procedures of Article XXVIII of the
GATT 1994 shall be followed. 20 Similar provisions have been included in subsequent HS transposition
procedures adopted at the WTO. For example, paragraph 11 of the revised HS2002 transposition
procedures states that "[i]n case the scope of a concession has been modified as a result of the
transposition, Article XXVIII of the GATT 1994 consultations and renegotiations shall be entered into
by the Member concerned". 21 All subsequent transposition procedures have included similar
language (see the document on Article II of the GATT (Practice)).

14. There have been three renegotiations that began under the GATT 1947 concerning the
introduction of the HS nomenclature in Schedules, or the implementation of amendments to the
HS nomenclature, and were concluded many years afterwards in the WTO. 22

1.12 Determination of Members with negotiating rights

15. Article XXVIII:1 of the GATT 1994 envisages that a Member may modify or withdraw a
concession by negotiation and agreement with any Member with whom such concession was "initially
negotiated" (i.e. the Member(s) with initial negotiating rights ("INRs")) and with any other Member
"determined" to have a "principal supplying interest", and subject to consultation with any other
Member determined to have a "substantial interest" in such concession. Together with the initiating
Member, the INR holders and the principal supplier are defined by Article XXVIII as the Members
"primarily concerned". Paragraph 1 of the Guidelines explains that the procedures of XXVIII:1 "are
also applicable to negotiations under paragraph 5 of that Article". In practice, the determination of
Members with negotiating rights under Article XXVIII:1 has also been followed for renegotiations
pursuant to Articles XXVIII:4 and XXVIII:5 of the GATT 1994.

1.12.1 INRs

16. During the GATT 1947, INRs were mostly identified in the bilateral agreements deposited with
the Secretariat and in informal working documents. This practice has changed slightly in the WTO.
From 1995 to 1996, the question of historical INRs was raised in the Committee on Market Access
in the context of discussions preceding the Decision on the Establishment of Consolidated Loose-Leaf
Schedules. 23 A draft decision was prepared by the Committee on Market Access 24 and forwarded to
the Council for Trade in Goods for action. The Council agreed that:

"Each Member shall include in its schedule all INRs at the current bound rate. Other Members
may request the inclusion of any INR that had been granted to them. Historical INRs different
from the current bound rate not specifically identified shall remain valid where a Member
modifies its concession at a rate different from the rate at which the INR was granted." 25

17. The same Decision also specifically states that the "[c]onsolidated Loose-Leaf Schedules of
Goods replaces all previous Schedules for all purposes relating to Members' rights and obligations with
the exception of historical INRs". 26 In the WTO, INRs have been frequently reflected in a dedicated

19
Eight additional renegotiation processes due to the establishment of a customs union have been
initiated under GATT Article XXVIII, without reference to GATT Article XXIV:6. These are the renegotiations of
Benin, Burkina Faso, Cabo Verde, Cote d'Ivoire, Guinea, Mali, Niger, and Senegal. See G/MA/W/123/Rev.11.
20
GATT document L/6905, para. 6 of the Annex.
21
WT/L/605.
22
Bangladesh, Dominican Republic, and Sri Lanka. See G/MA/W/123/Rev.11.
23
G/L/138, Decision of 29 November 1996.
24
G/MA/TAR/W/6.
25
G/L/138, para. 10.
26
G/L/138, para. 1.
 WTO ANALYTICAL INDEX
GATT 1994 – Article XXVIII (Practice)

column of the Schedules of concessions. All available information on INRs has also been included in
the Consolidated Tariff Schedules (CTS) Database, but it does not have legal value.

1.12.2 Principal supplying interest

18. There are two definitions of "principal supplying interest" provided in Article XXVIII and its
Ad Note. The first one is based on criteria of import shares, while the second one is based on export
shares.

19. The "principal supplying interest" of a Member in a specific concession based on the import
criterion has generally been determined on the basis of import statistics furnished by the
renegotiating Member in its notification to initiate Article XXVIII renegotiations. 27 The Ad Note to
paragraph 1 of Article XXVIII clarifies that the objective of providing for the participation in the
renegotiations of Members with this type of "principal supplying interest", beyond those with "initial
negotiating rights", is to ensure that the Member with the larger share in the trade affected by the
concession "shall have an effective opportunity to protect the contractual right" which it enjoys under
the Agreement. The Ad Note further states that "it is not intended that the scope of the negotiations
should be such as to make negotiation and agreement under Article XXVIII unduly difficult nor to
create complications in the application of Article XXVIII in the future". 28

20. The definition of "principal supplying interest" based on the export criterion is contained in
paragraph 5 of the Ad Note to paragraph 1 of Article XXVIII, which states that "the
CONTRACTING PARTIES may exceptionally determine that a contracting party has a principal
supplying interest if the concession in question affects trade which constitutes a major part of the
total exports of such contracting party." Paragraph 1 of the Understanding on the Interpretation of
Article XXVIII provides further that "the Member which has the highest ratio of exports affected by
the concession (i.e. exports of the product to the market of the Member modifying or withdrawing
the concession) to its total exports shall be deemed to have a principal supplying interest if it does
not already have an initial negotiating right or a principal supplying interest as provided for in
paragraph 1 of Article XXVIII".

1.12.3 Substantial interest

21. Article XXVIII:1 also requires the renegotiating Member to consult with any other Member
determined to have a "substantial interest" in such a concession. Paragraph 7 of the Ad Note to
paragraph 1 of Article XXVIII clarifies that the expression "substantial interest" is not capable of a
precise definition. In practice, Members having a 10% market share in the concession subject to
renegotiation, calculated on the basis of the import statistics notified by the initiating Member, have
been considered as having substantial interest in that concession. This practice was mentioned in a
1985 meeting of the GATT Committee on Tariff Concessions, where it was stated that the
"10% share" rule had been generally applied for the definition of "substantial supplier". 29

1.12.4 Claims of interest

22. Any Member considering to have a "principal" or a "substantial" supplying interest in a

concession subject to renegotiation "should communicate its claim in writing", with supporting
evidence, to the initiating Member, and at the same time inform the Secretariat. 30 Claims of interests
"should be made within ninety days" following the circulation of the notification with import statistics.
Although Members holding an "initial negotiating right" are not required to submit a claim of interest,
in practice they have occasionally done so. Claims of interest are normally submitted in the form of

27
According to Ad Note 4 to paragraph 1 of Article XXVIII, a Member may be considered to have a principal
supplying interest in a concession:
"If that Member has had, over a reasonable period of time prior to the negotiations, a larger share
in the market of the applicant contracting party than a contracting party with which the concession
was initially negotiated or would, in the judgement of the CONTRACTING PARTIES, have had such
a share in the absence of discriminatory quantitative restrictions maintained by the applicant
contracting party. It would therefore not be appropriate for the CONTRACTING PARTIES to
determine that more than one contracting party, or in those exceptional cases where there is near
equality more than two contracting parties, had a principal supplying interest."
28
Paragraph 4 of the Ad Note to Paragraph 1.
29
GATT document TAR/M/16.
30
Paragraph 4 of the Guidelines and paragraph 2 of the 1994 Understanding.
 WTO ANALYTICAL INDEX
GATT 1994 – Article XXVIII (Practice)

a letter addressed directly to the renegotiating Member, copying the Secretariat. The Secretariat
keeps a record of these communications, which are not circulated to other Members. The number of
claims of interest submitted has varied from one renegotiation to the other. While there was one
renegotiation in which no claim of interest was submitted 31, there was another one where
30 Members submitted claims of interest. 32

23. Paragraph 4 of the Guidelines provides that if the renegotiating Member recognizes the claim,
then "the recognition will constitute a determination of interest" in the concession concerned. If a
claim of interest is not recognized, the Member making the claim "may refer the matter to the
Council". In practice, Members have taken different approaches in the recognition of rights for the
purpose of Article XXVIII renegotiations. Cases of non-recognition of rights have been raised in the
Council for Trade in Goods 33 and in the General Council. 34 In one case, the issue was settled as part
of the 2010 Geneva Agreement on Trade in Bananas, which states that "all claims filed to date by
any and all Latin American MFN banana suppliers under the procedures of Articles XXIV and XXVIII
of the GATT 1994 with respect to the EU trading regime for bananas … shall be settled". 35 More
recently, the issue of the non-recognition of rights under Article XXVIII:1 of the GATT 1994 has been
discussed in the Committee on Market Access 36 and the CTG. 37

1.13 Notification of joint letters and final reports

24. Upon completion of each bilateral negotiation, paragraph 5 of the Guidelines requires the
initiating Member to notify to the Secretariat a "joint letter" which shall be initialled by both parties.
Paragraph 6 of the Guidelines further provides that, upon completion of all its negotiations, the
initiating Member shall submit a "final report" describing the results of its negotiations and
consultations with the relevant Members, including whether an agreement has been reached. The
Annexes to the Guidelines provide specific formats for the bilateral agreements and the final report,
which have been used by Members to notify the conclusion of Article XXVIII renegotiations. The joint
letters and final report are circulated by the Secretariat as an addendum to the initial G/SECRET
notification. Under the WTO, Members have normally notified the bilateral agreements and/or the
final report formally concluding the renegotiation process, which in many cases has taken place
simultaneously. See the table below. This represented a significant improvement in transparency
with respect to the GATT 1947.

1.14 Modification of the Schedules of concessions to reflect the changes resulting from
Article XXVIII renegotiations

25. Renegotiations involve a two-step process. Once an Article XXVIII renegotiation is concluded
(i.e. bilateral agreements have been signed and submitted, and the renegotiating Member has
submitted a final report), the renegotiating Member shall initiate the procedures to reflect the
resulting changes in the authentic text of its Schedule of Concessions. These changes have typically
included not only the concessions that the renegotiating Member sought to modify, but also the

31
El Salvador, G/SECRET/27.
32
Ukraine, G/SECRET/34.
33
See for example discussions in the CTG concerning the European Union and Russia in the context of
the Enlargement of the European Union on 1 July 2013. G/C/M/117 p. 2; and G/C/M/130, p. 5.
34
See the communication from Honduras and Guatemala on the non-recognition of rights under
Article XXIV:6 and Article XXVIII of GATT 1994 (WT/GC/M/90, p.23). This matter became a "standing item" in
the agenda of the General Council from 2005 to 2009, when it was eventually suspended. (WT/GC/M/124,
paras. 58-61)
35
WT/L/784.
36
In 2018, the Russian Federation submitted a communication in the context of the enlargement of the
European Union for the accession of Croatia. In the communication, the Russian Federation stated that
it "disagrees with the EU's position that the negotiations have been completed and the EU's arguments that
Russia was lacking rights for compensatory adjustment as a result of a fact that '[Russian] communication had
been sent long after the deadline (90-day period) set out in the applicable Procedures for Negotiations under
GATT Article XXVIII, adopted in 1980 and, in addition, the letter did not indicate any specific claim, and nor did
it provide any supporting evidence". For additional information, see for example WTO documents
G/SECRET/35/Add.4; G/MA/M/68 (paras 85-89); G/MA/M/70 (paras 10.1-10.4); G/MA/M/71 (paras. 11.1-11-4);
G/MA/M/72 (paras. 13.1-13-4); and G/MA/M/73 (paras. 13.1-13-4).
37
See for example G/C/M/133 (paras. 7.1-7.9), G/C/M/134 (paras. 6.1-6.5), G/C/M/135
(paras. 3.1-3.5) and G/C/M/136 (paras. 6.1-6.5).
 WTO ANALYTICAL INDEX
GATT 1994 – Article XXVIII (Practice)

modification of any other concession agreed as compensation in the context of bilateral negotiations
with Members determined to have negotiating rights.

26. Paragraph 1 of the 1980 Procedures requires that a draft containing the changes "shall be
communicated to the Director-General within three months after the action [i.e. the renegotiation]
had been completed". A draft containing the proposed changes is circulated by the Secretariat in
G/MA/TAR/RS document series to all Members. WTO Members have three months from the date of
circulation of this document to review the proposed changes and to object on the grounds that "the
draft does not correctly reflect the modifications". 38 At the end of the three-month period, and in
the absence of objections, the Director-General "certifies" the changes to the Schedules and these
become effective. The certified changes are circulated in the WT/Let document series.

27. Since 1995, the 1980 Procedures have been undertaken in 30 instances to certify
modifications to Schedules following the conclusion of an Article XXVIII renegotiation. The
1980 Procedures provide an opportunity for Members that held negotiations and consultations with
the renegotiating Member to ensure that the results of their bilateral agreements have been
appropriately reflected in the proposed modifications and before they are introduced in the Schedule.
There has been one case in which a Member, which had been consulted in the context of an
Article XXVIII renegotiation, objected to the draft changes that had been proposed by the
renegotiating Member on the grounds that these changes did not properly reflect the results of the
agreement that had been reached bilaterally. 39 Of the 30 procedures initiated under the WTO to
certify modifications resulting from Article XXVIII under the 1980 Procedures, 26have formally been
concluded and certified by the Director-General, and four procedures are pending due to ongoing
reservations or the completion of domestic procedures. See the table below.

1.15 Article XXVIII:3: Withdrawal of equivalent concessions

28. Article XXVIII:3 of the GATT 1994 states that if agreement between the Members primarily
concerned cannot be reached, the Member which "proposes to modify or withdraw the concession
shall, nevertheless, be free to do so". If such action is taken, the Members holding rights
(i.e. Members with initial negotiating rights, principal supplying interest, and substantial interest)
shall also be free, no later than six months after the action is taken, to withdraw substantially
equivalent concessions. Under the WTO, the vast majority of Article XXVIII renegotiations have
concluded with an agreement between the parties primarily concerned, with the exception of one
single case in which the renegotiating Member reported that no agreement had been reached. 40
However, no withdrawal of equivalent concessions by other Members had taken place in that case.
There have been seven instances in which Members have invoked or reserved rights under
Article XXVIII:3. 41 However, these requests did not result in the withdrawal of equivalent
concessions, as these requests were withdrawn following an agreement with the renegotiating
Member, a bilateral agreement was reached, or no specific action was taken.

29. In the Council for Trade in Goods, some renegotiating Members have announced the extension
of the six-month period to withdraw equivalent concessions in Article XXVIII:3 in order to allow for
additional time to conclude the negotiations with the other Members. In practice, the extension has
been announced through a communication from the renegotiating Member to the Council for Trade
in Goods and circulated under the G/L/ document series. For example, in the context of the EC-15
Enlargement, the European Union stated that it "will not assert that WTO Members who have
submitted a claim pursuant to Article XXIV:6 of [the] GATT 1994 are precluded from withdrawing
substantially equivalent concessions under Article XXVIII:3 of [the] GATT 1994 because this
withdrawal occurs later than six months after the EU's withdrawal of concessions, provided that the
claiming WTO Member withdraws concessions no later than [six months after the expiry of the
extension]". 42 A similar series of extensions was announced by the European Union in respect of the

38
Paragraph 3 of the 1980 Procedures.
39
See communication by Gabon in G/MA/TAR/RS/446/Add.1 explaining that changes were necessary to
take account of an objection that had been raised by the United States.
40
The Philippines, G/MA/W/123/Rev.9.
41
Canada in the context of the EC-15 Enlargement (G/SECRET/1); Brazil in a renegotiation by Chile
(G/SECRET/12/Add.2); the United States in a renegotiation by the European Communities
(G/SECRET/18/Add.1); Costa Rica (G/SECRET/20/Add.2); Colombia (G/SECRET/20/Add.3); Panama
(G/SECRET/20/Add.4); and Argentina (G/SECRET/20/Add.6) in the context of the EU-25 Enlargement.
42
G/L/695/Add.1-17.
 WTO ANALYTICAL INDEX
GATT 1994 – Article XXVIII (Practice)

EU-25 enlargement 43 and in the context of the withdrawal of the United Kingdom from the
European Union 44, for the accession of Armenia and the Kyrgyz Republic to the Eurasian Economic
Union, 45 and by the United Kingdom's following its withdrawal from the European Union. 46

1.16 Article XXVIII:5: Reservation of rights before the beginning of a triennial period

30. Since 1995, the number of reservations under paragraph 5 has progressively increased. 47
However, the large majority of Members reserving such rights have not actually launched
Article XXVIII procedures.

___
Current as of: July 2024

43
G/L/1051/Add.1-9.
44
G/L/1385/Add.1-6.
45
G/L/1110/Add.1-9 and G/L/1137/Add.1-8.
46
G/L/1386/Add.1-6.
47
These documents are circulated in the G/MA/* document series.
 WTO ANALYTICAL INDEX
GATT 1994 – Article XXVIII (Practice)

ANNEX: STATUS OF ARTICLE XXVIII RENEGOTIATIONS (1995 – 17 JULY 2024)

1.1. The annex seeks to provide a comprehensive overview of the status of renegotiations under
Article XXVIII of the GATT 1994. It consists of a table with the following columns:

Column 1: Indicates the item number in the table.

Column 2: Lists the WTO Members which have requested to initiate procedures under
Article XXVIII of the GATT 1994 since the WTO Agreement entered into force on
1 January 1995, as well as procedures that were initiated prior to that date, under
the GATT 1947, and concluded under the WTO. 48 The table is sorted in
alphabetical order, in accordance with document WT/INF/43/Rev.22.

Column 3: Lists the specific paragraph of Article XXVIII that was invoked by the Member
initiating the procedures (i.e. paragraphs 1 or 5), or requesting authorization to
initiate (paragraph 4), as well as those cases where Article XXIV:6 or other
procedures have been invoked by the Member concerned.

Column 4: Provides an indication of the types of products covered by the request, as well as
the approximate number of national tariff lines. As the calculation is based on the
information provided in the notifications, which is typically at the national tariff
line level, the data is not standardized. This means that the figures are not
comparable across notifications.

Column 5: Indicates the number of Members that have submitted a claim of interest in the
concessions subject to renegotiation, and is based on the Secretariat's records.
Paragraph 4 of the Guidelines on "Procedures for Negotiations under
Article XXVIII" provides that Members considering themselves to have "principal"
or a "substantial supplying" interest in a concession that is the subject of
negotiation and consultation should communicate their claim in writing to the
initiating Member and, at the same time, inform the Secretariat. Although
Members holding "initial negotiating rights" are not required to submit a claim, in
practice, they have occasionally done so. The column reflects the total number of
communications in the Secretariat's record.

Column 6: Provides information on the conclusion of bilateral negotiations and consultations

under Article XXVIII, including the submission of joint letters and final reports to
the Secretariat. The "Procedures for Negotiations under Article XXVIII" provide
that the Member following the procedures should submit to the Secretariat:
(i) a report and a joint letter upon completion of each bilateral negotiation, and
(ii) a final report upon completion of all its bilateral negotiations.

Column 7: Provides information on the draft changes that have been submitted pursuant to
the 1980 Procedures. Paragraph 1 provides inter alia that changes in the
authentic texts of Schedules resulting from action under Article XXVIII shall be
certified by means of Certifications. To initiate this final step of the procedures, a
draft of such changes shall be communicated to the Director-General within three
months after the action has been completed. The column provides information on
the draft modifications submitted pursuant to these procedures 49, as well as the
relevant certification by the Director-General 50, if any.

Column 8: Indicates the latest status known to the WTO Secretariat.

48
A number of renegotiations were initiated under the GATT 1947 which have an unclear status.
See report by the Secretariat entitled "Situation of Schedules of WTO Members" for more information
(G/MA/W/23/Rev. document series).
49
These documents are circulated under the G/MA/TAR/RS/ document series.
50
These documents are circulated under the WT/Let/ document series.
No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
1. Armenia Arts. XXIV:6 and Various 7 Ongoing
XXVIII agricultural
and non-
G/SECRET/37 (2014) agricultural
products
(7036 TLs)
2. Bangladesh HS introduction n.a. 5 Joint letters and Results were part of a full Concluded and certified
final report in new schedule in HS96 that
GATT doc. G/SECRET/HS/12 was circulated in
SECRET/HS/29 (1990) G/MA/TAR/RS/452 and
certified in WT/Let/1249
3. Benin Art. XXVIII:5 Various Ongoing
agricultural
G/SECRET/46 (2023) and non-
agricultural
products
(851 TLs)
4. Brazil Art. XXVIII:5 Wheat 3 The request was withdrawn
(1 TL) in G/SECRET/7/Add.2
G/SECRET/7 (1996) and
G/SECRET/7/Add.1
5. Bulgaria Art. XXVIII:5 Active bakers' 1 Schedule was withdrawn in
yeast the context of GATT
G/SECRET/13 (2001) (2 TLs) Article XXIV:6 procedures for
the enlargement to EU-27.
See item 23.
6. Burkina Faso Art. XXVIII:5 Various Ongoing
agricultural
G/SECRET/47 (2023) and non-
agricultural
products
(763 TLs)
7. Cabo Verde Art. XXVIII:5 Various Ongoing
agricultural
G/SECRET/48 (2023) and non-
agricultural
products
No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
(507 TLs)
8. Canada Art. XXVIII:5 Various 4 Final report in Results were circulated in Concluded and certified
agricultural G/SECRET/10/Add.2 G/MA/TAR/RS/97 and
G/SECRET/10 (1998) and non- certified in WT/Let/487
and G/SECRET/10/Add.1 agricultural
products
(418 TLs)
9. Canada Art. XXVIII:5 Milk protein 5 Joint letters and Results were circulated in Concluded and certified
substances final reports in G/MA/TAR/RS/277 and
G/SECRET/29 (2007) (1 TL) G/SECRET/29/Add.1 certified in WT/Let/819
and
G/SECRET/29/Corr.1
10. Chile Art. XXVIII:5 Sugar 6 Joint letters and Results were circulated in Concluded and certified
(4 TLs) final reports in G/MA/TAR/RS/82 and
G/SECRET/12 (2000) G/SECRET/12/Add.1 certified in WT/Let/415
11. Côte D'Ivoire Art. XXVIII:5 Various Ongoing
agricultural
G/SECRET/49 (2023) and non-
agricultural
products
(1130 TLs)
12. Croatia Art. XXVIII:5 Bovine meat 2 Schedule was withdrawn in
(15 TLs) the context of GATT
G/SECRET/24 (2006) Article XXIV:6 procedures for
the enlargement to EU-28.
See item 24.
13. Dominican Requested a waiver n.a. n.a. Following consultations, the
Republic for the renegotiation and request was withdrawn
transposition of its pre- (See G/C/M/3)
UR Schedule into the HS.
See G/L/4 (1995)
14. El Salvador Art. XXVIII:5 Chicken meat None Final report in Results were circulated in Concluded and certified
(2 TLs) G/SECRET/27/Add.1 G/MA/TAR/RS/124/Rev.1 and
G/SECRET/27 (2007) certified in WT/Let/595
15. El Salvador Art. XXVIII:5 Processed 1 Final report in Results were circulated in Concluded and certified
chicken meat G/SECRET/28/Add.1 G/MA/TAR/RS/138 and
G/SECRET/28 (2007) (1 TL) and certified in WT/Let/613
 No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
G/SECRET/28/Add.1
/Corr.1
16. European Art. XXVIII:5 initiated Live cattle 4 Joint letters in Results were incorporated as Renegotiation was continued
Union during the GATT and (3 TLs) SECRET/347 part of G/L/65 and as part of the EU
concluded in the WTO G/L/65/Rev.1 plus addenda. enlargement to 15. See item
The EC-15 Schedule was 21 below. Concluded and
SECRET/347 (1994) certified in WT/Let/666 certified
17. European Art. XXVIII:5 Garlic (1 TL) 1 Joint letter in Results were circulated in Concluded and certified
Union G/SECRET/11/Add.1 G/MA/TAR/RS/80 and
G/SECRET/11 (2000) certified in WT/Let/668
18. European Art. XXVIII:5 Cereals 5 Two joint letters Results were circulated in Concluded and certified
Union (6 TLs) were circulated in G/MA/TAR/RS/90 and
G/SECRET/15 (2002) G/SECRET/15/Add.1 certified in WT/Let/669
19. European Art. XXVIII:5 Rice (2 TLs) 4 Final report and Results were included as part Concluded and certified
Union joint letters were of G/MA/TAR/RS/357 51 and
G/SECRET/18 (2003) circulated in certified in WT/Let/1220
G/SECRET/18/Add.3
20. European Art. XXVIII:5 Bananas 10 G/SECRET/22/Add.1 Results were circulated in Concluded and certified
Union (1 TL) 52
G/MA/TAR/RS/297 and
G/SECRET/22 (2004) certified in WT/Let/868
21. European Art. XXVIII:5 Poultry meat 4 Final report and Results were included as part Concluded and certified
Union (3 TLs) joint letters were of G/MA/TAR/RS/357 53 and
G/SECRET/25 (2006) circulated in certified in WT/Let/1220
G/SECRET/25/Add.1
22. European Art. XXVIII:5 Butter (3 TLs) 1 Final report and a Results were included as part Concluded and certified
Union joint letter were of G/MA/TAR/RS/357, 54 and
G/SECRET/30 (2007) circulated in certified in WT/Let/1220
G/SECRET/30/Add.1
23. European Art. XXVIII:5 Processed 4 Final report and Results were included 55 as Article XXVIII negotiations
Union poultry meat joint letters were part of G/MA/TAR/RS/506. concluded. Draft changes
G/SECRET/32 (2009) (7 TLs) Reservations were raised.

51
See documentation submitted with G/MA/TAR/RS/357: page 2 of the "Technical Note" and the correlation table of agricultural products.
52
G/SECRET/22/Add.1 relates to special procedures included in Annex to WT/MIN(01)/15. See the "Geneva Agreement on Trade in Bananas" (WT/L/784).
53
See documentation submitted with G/MA/TAR/RS/357: page 2 of the "Technical Note" and the correlation table of agricultural products.
54
See documentation submitted with G/MA/TAR/RS/357: correlation table of tariff rate quotas for agricultural products.
55
G/MA/TAR/RS/506 states the draft "incorporates the more recent EU commitments resulting from, amongst others: … Article XXVIII: agreement on processed
poultry products and the corresponding change of duties (see WTO doc. G/SECRET/32/Add.1)".
 No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
circulated in submitted under the 1980
G/SECRET/32/Add.1 Procedures. Not yet certified.
24. European Article XXVIII:5 All agricultural 27 Ongoing 56
Union and non-
G/SECRET/42 and agricultural
G/SECRET/42/Add.2 TRQs
(2018)
G/SECRET/42/Add.3
(2020)
25. European Art. XXIV:6 initiated Schedule LXXX 15 The results of several Concluded and certified
Union during the GATT and was bilateral negotiations were
enlargement concluded in the WTO withdrawn. 57 circulated in document
to 15 G/L/65 and G/L/65/Rev.1
GATT doc. L/7614 plus addenda. The new
(1994) schedule was certified in
WT/Let/666.
26. European Arts. XXIV:6 and Schedule CXL 16 Final report and Results were included as part Concluded and certified
Union XXVIII was joint letters were of G/MA/TAR/RS/357 and
enlargement withdrawn 58 circulated in G/MA/TAR/RS/357/Add.1.
to 25 G/SECRET/20 (2004) G/SECRET/20/Add.8 Certified in WT/Let/1220.

56
On 21 December 2020, the European Union informed Members that it was necessary to invoke Article XXVIII:3 of the GATT, and modify the TRQ concessions
from 1 January 2021, as a result of the end of the transition period of the Withdrawal Agreement and the fact that the European Union and the United Kingdom would
operate separate import regimes from that date. The European Union indicated further that it was nevertheless keen to continue negotiations and consultations under
Article XXVIII:1, 2 and 5 with a view to finding agreement on the modification of its concessions. Also, if necessary, it would take action in the first semester of 2021 to
effectively extend the six-month timelines of Article XXVIII:3 so as to allow Members to finalize the ongoing negotiations and consultations through agreement also after
1 July 2021. See G/SECRET/42/Add.3. In that regard, the European Union communicated the extension until 30 June 2024 of the timelines provided under the above
referenced provision in document G/L/1385/Add.5.
57
GATT document L/7614 indicates inter alia that "pending completion of the Article XXIV procedures and the creation of a new schedule valid for the Union of
15, the tariff commitments in the previous Schedule LXXX of the Community of 12, together with the commitments resulting from the Uruguay Round, will be fully
respected."
58
Document G/SECRET/20 indicates inter alia that "Pending the completion of the Article XXIV and XXVIII GATT 1994 procedures and the creation of a new
schedule valid for the European Communities of 25, the commitments in the European Communities Schedule CXL will be fully respected."
 No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
27. European Arts. XXIV:6 and Schedule was 12 Final report and Results were included 60 as Article XXVIII negotiation
Union XXVIII modified in joint letters were part of G/MA/TAR/RS/506. concluded. Draft changes
enlargement order to cover circulated in Reservations were raised. submitted under the 1980
to 27 G/SECRET/26 (2006) two additional G/SECRET/26/Add.1 Procedures. Not yet certified.
members of
the European
Union 59
28. European Arts. XXIV:6 and Schedule to be 13 Joint letters were Results were included 62 as Article XXVIII negotiation
Union XXVIII modified in circulated in part of G/MA/TAR/RS/506 concluded. Draft changes
enlargement order to cover G/SECRET/35/Add.1 and submitted under the 1980
to 28 G/SECRET/35 (2013) one additional and G/MA/TAR/RS/506/Add.2. Procedures. Not yet certified.
member of the G/SECRET/35/Add.2 Reservations were raised.
European . The final report
Union 61 was circulated in
G/SECRET/35/Add.2
29. Gabon Arts. XXIV:6 and Various non- 5 Final report and a Results were circulated in Concluded and certified
XXVIII:4 request to agricultural joint letter were G/MA/TAR/RS/446. Following
enter into renegotiations products circulated in comments by one Member,
was authorized by the (4785 TLs) G/SECRET/36/Add.3 modifications were circulated
Council for Trade in in G/MA/TAR/RS/446/Add.1.
Goods on 18 October Certified in WT/Let/1261.
2013 (see G/C/M/116,
paragraph 3.20)

G/SECRET/36 and
G/SECRET/36/Corr.1
(2013)

59
Document G/SECRET/26 indicates inter alia that "the European Communities hereby notifies, within the framework of procedures laid down in Article XXIV
GATT 1994, and in particular paragraph 6 thereof, the modification of the Schedule of the European Communities in order to cover these new members of the European
Union."
60
G/MA/TAR/RS/506 states the draft "incorporates the more recent EU commitments resulting from, amongst others: … Article XXIV:6 agreements resulting from
the last two enlargements to EU-27 to include Romania and Bulgaria (see WTO doc. G/SECRET/20/Add.8) and subsequently to EU-28 to include Croatia (see WTO doc.
G/SECRET/35/Add.1)".
61
Document G/SECRET/35 states, inter alia, that "The new member of the European Union will be subject to the Schedules of the European Union on
1 July 2013."
62
See footnote 10.
No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
30. Grenada Art. XXVIII:4 request Chicken meat 1 The request was withdrawn
to enter into and beer (8 and replaced by
renegotiations was TLs) G/SECRET/16. See item 27.
submitted.
See G/C/M/59.

G/SECRET/14 (2002)
31. Grenada Art. XXVIII:1 Chicken meat 1 A report was Results were circulated in Concluded and certified
and beer (9 circulated in G/MA/TAR/RS/91 and
G/SECRET/16 (2002). TLs) G/SECRET/16/Add.2 certified in WT/Let/445
G/SECRET/16/Corr.1
and
G/SECRET/16/Add.1
32. Guinea Art. XXVIII:5 Various Ongoing
agricultural
G/SECRET/50 (2023) and non-
agricultural
products
(705 TLs)
33. Haiti Arts. XXIV:6 and Various 5 Ongoing
XXVIII:5 agricultural
and non-
G/SECRET/39 (2017) agricultural
products
(895 TLs)
34. Honduras Art. XXVIII:5 Chicken meat 1 Final report and a Results were circulated in Concluded and certified
(3 TLs) joint letter were G/MA/TAR/RS/104 and
G/SECRET/21 (2004) circulated in certified in WT/Let/540
G/SECRET/21/Add.1
35. Hungary Art. XXVIII:5 Paper and 1 Schedule was withdrawn in
cardboard the context of GATT
G/SECRET/3 (1995) (2 TLs) Article XXIV:6 procedures for
the enlargement to EU-25.
See item 22.
36. India Art. XXVIII:1 Various 5 Final report and Results were circulated in Concluded and certified
agricultural joint letters were G/MA/TAR/RS/66 and
G/SECRET/8 (1996) products circulated in certified in WT/Let/440
(19 TLs) G/SECRET/8/Add.1
 No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
37. Kyrgyz Arts. XXIV:6 and Various 6 Ongoing
Republic XXVIII:5 agricultural
and non-
G/SECRET/38 (2015) agricultural
products
(3300 TLs)
38. Mali Art. XXVIII:5 Various Ongoing
agricultural
G/SECRET/51 (2023) and non-
agricultural
products
(762 TLs)
39. Moldova, Art. XXVIII:5 Sugar 2 Final report and Results were circulated in Concluded and certified
Republic of (12 TLs) joint letters were G/MA/TAR/RS/150 and
G/SECRET/31 (2007) circulated in certified in WT/Let/655
G/SECRET/31/Add.1
40. Netherlands Art. XXVIII:5 and Various 1 Ongoing. Reservations were
(Netherlands MTN.TNC/43 63 agricultural raised
Antilles) and non-
G/SECRET/23 and agricultural
G/SECRET/23/Corr.1 products
(2005) (2493 TLs)
41. Niger Art. XXVIII:5 Various Ongoing
agricultural
G/SECRET/52 (2023) and non-
agricultural
products
(704 TLs)
42. Panama Art. XXVIII:5 Maize and 2 Final report was Results were circulated in Concluded and certified
processed circulated in G/MA/TAR/RS/304 and
G/SECRET/33 (2012) tomatoes G/SECRET/33/Add.1 certified in WT/Let/891
(6 TLs)
43. Panama Art. XXVIII:1 Liquid and 4 Ongoing
evaporated
G/SECRET/45 (2020) milk

63
At the end of the Uruguay Round, the Kingdom of Netherlands submitted schedules for the Netherlands Antilles and Aruba. However, these Schedules were not
presented in the required format and were in Dutch.
No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
(9 TLs)
44. Philippines Art. XXVIII:5 Sugar 3 Final report was Results were circulated in Draft changes submitted
(2 TLs) circulated in G/MA/TAR/RS/93. under the 1980 Procedures.
G/SECRET/9 (2000) G/SECRET/9/Add.3 Reservations were raised. Not yet certified.
45. Senegal Requested a waiver in Various n.a. Joint letters were Results were circulated in Concluded and certified
the GATT to renegotiate agricultural circulated in G/MA/TAR/RS/677 and
its Schedule and non- G/SECRET/6 and certified in WT/Let/1583.
agricultural addenda 1-3
SECRET/341 (1993) and products
SECRET/341/Add.1. (No. of TLs
See also L/7352 not available)
46. Senegal Art. XXVIII:5 Various Ongoing
agricultural
G/SECRET/53 (2023) and non-
agricultural
products
(137 TLs)
47. Sri Lanka HS introduction Various 5 Final report and Results were circulated in Concluded and certified
agricultural joint letters were G/MA/TAR/RS/106 and
GATT doc. and non- circulated in certified in WT/Let/549.
SECRET/HS/26 (1990) agricultural G/SECRET/HS/11
products
UR Schedule noted the (44 TLs)
procedures as pending
48. Suriname Art. XXVIII:1 Various 5 Request was withdrawn in
agricultural G/SECRET/17/Add.2
G/SECRET/17 (2002) and non-
agricultural
products
(431 TLs)
49. Suriname Arts. XXIV:6 and Various 5 Ongoing
XXVIII:5 agricultural
and non-
G/SECRET/41 (2018) agricultural
products
(716 TLs)
50. Switzerland- Art. XXVIII:5 Apricots 1 Final report was Results were circulated in Concluded and certified
Liechtenstein (1 TL) circulated in G/MA/TAR/RS/579 and
No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
G/SECRET/4 (1995) G/SECRET/4/Add.1 G/MA/TAR/RS/579/Add.1.
and Certified in WTT/Let/1456
G/SECRET/4/Add.2
51. Switzerland- Art. XXVIII:5 Wine 2 Final report and Results were circulated in Concluded and certified
Liechtenstein (3 TLs) joint letters were G/MA/TAR/RS/483 and
G/SECRET/5 (1995) circulated in Corr.1. Certified in
G/SECRET/5/Add.1 WT/Let/1333.
52. Switzerland- Art. XXVIII:5 Live horses, n.a. Request was withdrawn in
Liechtenstein assess, mules G/SECRET/19/Add.1
G/SECRET/19 (2003) and hinnies
(2 TLs)
53. Switzerland- Art. XXVIII:5 Seasoned 2 Final report and Results were circulated in Concluded and certified
Liechtenstein meat, not joint letters were G/MA/TAR/RS/594 and
G/SECRET/40 and further circulated in G/MA/TAR/RS/594/Add.1.
G/SECRET/40/Corr.1 prepared G/SECRET/40/Add.1 Certified in WT/Let/1569.
(2018) (2 TLs)
54. Trinidad and Art. XXVIII:4 request Other n.a. The request has not been
Tobago to enter into Hydraulic approved (see
renegotiations was cements G/C/M/133/Add.1)
submitted. (1 TLs)
See G/C/M/133.

G/SECRET/43 (2018)
55. Ukraine Art. XXVIII:5 Various 30 Request was withdrawn at
agricultural the meeting of the General
G/SECRET/34 and non- Council of 21 October 2014
agricultural (see WT/GC/M/153)
products
(371 TLs)
 No Member Provision(s) invoked, Products No. of Submission of Modification of the Current status
. initiating document symbol, (No. of claims joint letters and Schedule
renegotiatio and year national tariff of final reports (1980 Procedures)
n lines) interest
procedures on
record
1 2 3 4 5 6 7 8
56. United Art. XXVIII:5 All agricultural 21 Ongoing 64
Kingdom and non-
G/SECRET/44 (2018) agricultural
TRQs
57. United States Art. XXVIII:5 Tobacco 1 Final report and Ad referendum agreement
products joint letters were was reached with a number
G/SECRET/2 (1995) (9 TLs) circulated in of Members, but reservations
G/SECRET/2/Add.1. are maintained by one
Member.
No additional information.

Source: WTO Secretariat based on notifications by WTO Members and bilateral communications in which the Secretariat has been copied.

__________

64
On 31 December 2020, the United Kingdom issued a communication (WT/GC/226), which informed Members that from 23.00 GMT on 31 December 2020, the
United Kingdom would fully respect the concessions and commitments laid out in its Goods Schedule G/MA/TAR/RS/570 (and subsequent addenda), as a result of the
conclusion of the transition period under the Withdrawal Agreement agreed between the European Union and the United Kingdom. The United Kingdom indicated further
that nothing in its communication was intended to have the effect of impeding the course of discussions under Article XXVIII or interfering with their successful
conclusion, and that it recognised the practical mechanisms available to WTO Members to extend the timelines envisaged under Article XXVIII:3 in case it proved
necessary. In that regard, the United Kingdom communicated the extension, until 1 July 2024, of the timelines provided under the above referenced provision. See
G/L/1386/Add.6.