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WORLD TRADE

ORGANIZATIONWT/ACC/10/Rev.4/Add.125 May 2010(10-2892)

TECHNICAL NOTE ON THE ACCESSION PROCESS

Note by the Secretariat

Addendum

This is the Addendum with the updated Annexes to document WT/ACC/10/Rev.4 and has been prepared by the Secretariat to reflect completed accessions.

Information on the state of current applications for accession and accession Working Parties is contained in document WT/ACC/11 and its subsequent revisions.

_______________

This document has been prepared under the Secretariat's own responsibility and without prejudice to the positions of Members

and to their rights and obligations under the WTO

WT/ACC/10/Rev.4/Add.1Page i

TABLE OF CONTENTS

ANNEX 1 – List of Documents Dealing with Accession to the WTO......................................1

ANNEX 2 – General Council Decisions and Protocols of Accession....................................2

ANNEX 3 – Commitments on Rules.......................................................................................7

- ECONOMIC POLICIES............................................................................................8

- Non-discrimination (including national treatment)...................................................8

- Foreign Exchange and Payments...............................................................................9

- Balance-of-payments Measures.................................................................................10

- Investment Regime.....................................................................................................11

- State Ownership and Privatization..........................................................................11

- Pricing Policies...........................................................................................................17

- FRAMEWORK FOR MAKING AND ENFORCING POLICIES.......................22

- Powers of Executive, Legislative and Judiciary, Administration of Policies on WTO-Related Issues..................................................................................................22

- Judicial Review..........................................................................................................22

- Structure and Powers of the Government...............................................................26

- Authority of Sub-Central Governments..................................................................27

- Uniform administration of the Trade Regime........................................................27

- POLICIES AFFECTING TRADE IN GOODS......................................................31

- Reference to Annexed Schedule to GATT 1994 Containing Import Concessions, Export Concessions and Agriculture Commitments..............................................31

- Trading Rights...........................................................................................................31

- IMPORT REGULATIONS......................................................................................38

- Import regime............................................................................................................38

- Customs Code.............................................................................................................38

- Ordinary customs duties...........................................................................................38

- Other duties and charges..........................................................................................40

- Tariff rate quotas, tariff exemptions........................................................................43

- Fees and charges for services rendered...................................................................47

- Application of internal taxes to imports..................................................................52

- Quantitative import restrictions, including prohibitions, quotas and licensing systems........................................................................................................................57

- Customs valuation......................................................................................................74

- Rules of origin............................................................................................................81

- Other customs formalities.........................................................................................86

- Pre-shipment inspection............................................................................................86

WT/ACC/10/Rev.4/Add.1Page ii

- Anti-dumping, countervailing, safeguard regimes.................................................91

- EXPORT REGULATIONS..................................................................................98

- Customs tariffs, fees and charges for services rendered, application of internal taxes to exports...........................................................................................................98

- Export restrictions...................................................................................................100

- Export subsidies.......................................................................................................104

- Export processing zones/economic processing zones/export subsidies...............104

- INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS108

- Taxes and charges levies on imports......................................................................108

- Industrial policy, including subsidies.....................................................................108

- Technical Barriers to Trade....................................................................................114

- Sanitary and Phytosanitary Measures...................................................................125

- Trade-related investment measures.......................................................................135

- State-trading entities................................................................................................140

- Free zones, special economic areas.........................................................................147

- Government procurement.......................................................................................152

- Transit.......................................................................................................................155

- Agricultural policies................................................................................................157

- Trade in civil aircraft..............................................................................................161

- Textiles regime.........................................................................................................163

- TRADE-RELATED INTELLECTUAL PROPERTY REGIME.......................165

- POLICIES AFFECTING TRADE IN SERVICES..............................................174

- Policies Affecting Trade in Services.......................................................................174

- TRANSPARENCY..................................................................................................187

- Publication................................................................................................................187

- Notifications..............................................................................................................192

- TRADE AGREEMENTS........................................................................................197

- CONCLUSIONS......................................................................................................201

ANNEX 4 – Commitments on Services...............................................................................202

(a) Horizontal commitments.........................................................................................203

(b) Sector specific commitments...................................................................................206

1. Business Services......................................................................................................206

2. Communication Services............................................................................214

3. Construction Services..................................................................................218

4. Distribution Services....................................................................................219

5. Educational Services.....................................................................................221

WT/ACC/10/Rev.4/Add.1Page iii

6. Environmental Services..............................................................................223

7. Financial Services...........................................................................................225

8. Health and Social Services........................................................................229

9. Tourism and Travel-Related Services.................................................230

10. Recreational Services...................................................................................232

11. Transport Services.........................................................................................234

MFN Exemptions...........................................................................................................238

ANNEX 5 – Transitional Arrangements.................................................................................241

WT/ACC/10/Rev.4/Add.1Page 1

ANNEX 1

List of Documents Dealing with Accession to the WTO

WT/ACC/1 Accession to the World Trade Organization: Procedures for Negotiations Under Article XII

WT/ACC/4 Accession to the World Trade Organization: Information to be Provided on Domestic Support and Export Subsidies

WT/ACC/5 Accession to the World Trade Organization: Information to be Provided on Policy Measures Affecting Trade in Services

WT/ACC/7 and Rev.1, 2 Technical Note on the Accession Process (now superseded by documents WT/ACC/10 and WT/ACC/11)

WT/ACC/8 Technical Note on the Accession Process: Check-list of SPS and TBT Illustrative Issues for Consideration in Accessions

WT/ACC/9 and Corr.1 Technical Note on the Accessions Process: Implementation of the WTO Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS)

WT/ACC/10 and Rev. 1 - 4 Technical Note on the Accession Process: Information on completed accessions

WT/ACC/11 and Rev. 1 - 8 Technical Note on the Accession Process: Information on the state of current applications for accession and accession Working Parties

WT/ACC/12 (WT/COMTD/LDC/W/27)

Summary state of play in Working Parties on the accession of least-developed countries

WT/ACC/13 WTO Accessions: 2009 Annual Report by the Director-GeneralWT/COMTD/LDC/12adopted in:

Draft Decision on Accession of Least-Developed Countries

WT/COMTD/LDC/W/44 Accession of Least-Developed Countries to the WTO: Information on the implementation of measures to facilitate and streamline the accession processes of LDCs, including technical assistance and capacity building efforts.

WT/COMTD/LDC/15 Report of the Dialogue with Acceding Least-Developed Countries, 28 May 2009

WT/COMTD/LDC/16 Round Table Statement on the Least-Developed Countries' Accessions, Phnom Penh (Kingdom of Cambodia), 28-29 September 2009

WT/L/508 Decision of the General Council on the Accession of LDCs ("Guidelines")WT/GC/W/100 Accession to the WTO; State of Play; Note by the Secretariat WT/GC/W/153 Preparations for the 1999 Ministerial Conference; Accessions to the WTO;

Communication from the European CommunitiesWT/GC/W/212 Accession to the WTO; Process and Procedures; Statement by H.E.

Mr. Renato Ruggiero to the General Council WT/GC/W/378 Preparations for the 1999 Ministerial Conference; Accession of LDCsWT/GC/M/32 General Council Minutes, December 1998WT/GC/M/40/Add.3 General Council Minutes, July 1999WT/GC/M/55 General Council Minutes, May 2000WT/LDC/SWG/IF/11Rev.2 and Corr.1

Status of Least-Developed Countries' Accession to the World Trade Organization

WT/MIN(96)DEC Singapore Ministerial DeclarationWT/MIN(98)DEC/1 Geneva Ministerial DeclarationWT/MIN(01)DEC/1 Doha Ministerial DeclarationWT/MIN(03)/2 Implementation of the Commitment by Ministers to Facilitate and

Accelerate the Accession of the Least-Developed Countries - Status Report by the Director-General


ANNEX 2

General Council Decisions and Protocols of Accession

This Annex analyses the General Council Decisions and Protocols of the Accession of:

1. Ecuador (WT/ECU/5 and 6); 14. Moldova (WT/ACC/MOL/39 and 40);

2. Bulgaria (WT/ACC/BGR/6 and 7); 15. China (WT/L/432);

3. Mongolia (WT/ACC/MNG/10 and 11); 16. Chinese Taipei (WT/L/433);

4. Panama (WT/ACC/PAN/20 and 21); 17. Armenia (WT/L/506);

5. Kyrgyz Republic (WT/ACC/KGZ/28 and 29);

18. FYROM (WT/L/494);

6. Latvia (WT/ACC/LVA/34 and 35); 19. Nepal (WT/MIN(03)/19);

7. Estonia (WT/ACC/EST/29 and 30); 20. Cambodia (WT/MIN(03)/18);

8. Jordan (WT/ACC/JOR/34 and 35); 21. Saudi Arabia (WT/L/627);

9. Georgia (WT/ACC/GEO/32 and 33); 22. Viet Nam (WT/L/662);

10 Albania (WT/ACC/ALB/52 and Corr.1 and 53 and Corr.1);

23. Tonga (WT/L/644);

11. Oman (WT/OMN/27 and 28); 24. Ukraine (WT/L/718); and

12. Croatia (WT/ACC/HRV/60 and 61); 25. Cape Verde (WT/L/715).

13. Lithuania (WT/ACC/LTU/53 and 54);


General Council Decisions

The following text has been used until January 2001:

"The General Council,

Having regard to the results of the negotiations directed towards the establishment of the terms of accession of [name of applicant] to the Agreement Establishing the World Trade Organization and having prepared a Protocol for the Accession of [name of applicant].

Decides, in accordance with Article XII of the Agreement Establishing the World Trade Organization, that [name of applicant] may accede to the Agreement Establishing the World Trade Organization on the terms set out in the said Protocol."

The text has been amended to be in line with other decision documents and from the accession of China onwards has read as follows:

"The General Council,

Having regard to paragraph 2 of Article XII and paragraph 1 of Article IX of the Marrakesh Agreement Establishing the World Trade Organization, and the Decision-Making Procedures under Articles IX and XII of the Marrakesh Agreement Establishing the World Trade Organization agreed by the General Council (WT/L/93),

Taking note of the application of [name of applicant] for accession to the Marrakesh Agreement Establishing the World Trade Organization dated 7 December 1995,

Noting the results of the negotiations directed toward the establishment of the terms of accession of [name of applicant] to the Marrakesh Agreement Establishing the World Trade Organization and having prepared a Protocol on the Accession [name of applicant] (WT/ACC/…/…),

Decides as follows:

[name of applicant] may accede to the Marrakesh Agreement Establishing the World Trade Organization on the terms and conditions set out in the Protocol annexed to this Decision.

Protocols of Accession

This section examines the text of the relevant Protocols of Accession. The following text is common to all protocols:

"PROTOCOL OF ACCESSION OF [name of applicant]TO THE MARRAKESH AGREEMENT ESTABLISHING

THE WORLD TRADE ORGANIZATION

"The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the approval of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement Establishing the World Trade Organization (hereinafter referred to as "WTO Agreement"), and the Republic of …[name of applicant]… (hereinafter referred to as "[short form of name]"),


Taking note of the Report of the Working Party on the Accession of …[name of applicant]… to the WTO in document WT/ACC/[...] (hereinafter referred to as the "Working Party Report"),

Having regard to the results of the negotiations on the accession of …[name of applicant]… to the WTO,

Agree as follows:

Part I – General

1. Upon entry into force of this Protocol, …[name of applicant]… accedes to the WTO Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO.

2. The WTO Agreement to which …[name of applicant]… accedes shall be the WTO Agreement as rectified, amended or otherwise modified by such legal instruments as may have entered into force before the date of entry into force of this Protocol. This Protocol, which shall comprise the commitments referred to in paragraph …[list of relevant commitment paragraph numbers]… of the Working Party Report, shall be an integral part of the WTO Agreement.

3. Except as otherwise provided for in the paragraphs referred to in paragraph …[list of relevant paragraphs numbers]… of the Working Party Report, those obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be implemented over a period of time starting with the entry into force of that Agreement shall be implemented by …[name of applicant]… as if it had accepted that Agreement on the date of its entry into force.

Part II – Schedules

4. The Schedules annexed to this Protocol shall become the Schedule of Concessions and Commitments annexed to the General Agreement on Tariffs and Trade 1994 (hereinafter referred to as the "GATT 1994") and the Schedule of Specific Commitments annexed to the General Agreement on Trade in Services (hereinafter referred to as "GATS") relating to …[name of applicant]…. The staging of the concessions and commitments listed in the Schedules shall be implemented as specified in the relevant parts of the respective Schedules.

5. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the date of that Agreement, the applicable date in respect of the Schedules of Concessions and Commitments annexed to this Protocol shall be the date of entry into force of this Protocol.

Part III - Final Provisions

6. This Protocol shall be open for acceptance, by signature or otherwise, by …[name of applicant]… until …[date]…

7. This Protocol shall enter into force on the thirtieth day following the day of its acceptance.

8. This Protocol shall be deposited with the Director-General of the WTO. The Director-General of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance thereto pursuant to paragraph 7 to each Member of the WTO and to…[name of applicant]…

9. This Protocol shall be registered in accordance with the provisions of Article 102 of the Charter of the United Nations.


Done at Geneva this ... day of ...[date]…, in a single copy in the English, French and Spanish languages each text being authentic, except that a Schedule annexed hereto may specify that it is authentic in only one or more of these languages."

- Specific provisions

The following texts are contained only in some of the Protocols:

Ecuador

The following text was included after paragraph 3 above:

"The staging of the dismantling of the Tariff Adjustment Mechanism shall be implemented according to the time-table in Annex II of this Protocol".

Mongolia


"Mongolia will notify the Secretariat annually of the implementation of the phased commitments with definitive dates referred to in paragraphs 10, 13, 20, 21, 23, 24, 29, 35, 42, 44, 45, 46, 48, 51, 54, 59 and 60 of the Working Party Report, and will identify any delays in implementation together with the reasons therefore".


"Those notifications that are to be made under the Multilateral Trade Agreements annexed to the WTO Agreement within a specified period of time starting with the date of entry into force of the WTO Agreement shall be made by Mongolia within that period of time starting with the date of entry into force of this Protocol".

Bulgaria, Panama, Kyrgyz Republic, Latvia, Estonia, Jordan, Georgia, Albania, Oman, Croatia, Lithuania, Moldova, Armenia, FYROM, Cambodia, Nepal, Saudi Arabia, Viet Nam, Tonga, Ukraine and Cape Verde:


"4. …[name of applicant]… may maintain a measure inconsistent with paragraph 1 of Article II of the GATS provided that such a measure was recorded in the List of Article II Exemptions annexed to this Protocol and meets the conditions of the Annex to the GATS on Article II Exemptions".

China

Clarification is provided on China's historical links with the WTO:

"Recalling that China was an original contracting party to the General Agreement on Tariffs and Trade 1947,

Taking Note that China is a signatory to the Final Act Embodying the Results of the Uruguay Round of Multilateral Trade Negotiations."


In Part 1 – General Provisions, detailed text is added in sections covering the following areas:

- administration of the trade regime;- non-discrimination, special trade arrangements;- right to trade, state-trading;- non-tariff measures;- import and export licensing, price controls, subsidies, taxes and charges levied on imports and

exports;- agriculture;- technical barriers to trade;- sanitary and phytosanitary measures, price comparability in determining subsidies and

dumping;- transitional product-specific safeguard mechanisms;- reservations by WTO Members; and- transitional review mechanism.

There are several annexes included:

- Information to be Provided by China in the Context of the Transitional Review Mechanism;- Issues to be Addressed by the General Council in Accordance with Section 18.2 of China's

Protocol of Accession;- Products Subject to State-trading (Import);- Products Subject to State-trading (Export);- Products Subject to Designated Trading;- Non-tariff Measures Subject to Phased Elimination;- Products and Services Subject to Price Controls;- Notification Pursuant to Article XXV of the Agreement on Subsidies and Countervailing

Measures;- Subsidies to be Phased Out;- Products Subject to Export Duty; and- Reservations by WTO Members.

Chinese Taipei

In Part 1 – General Provisions, the following text has been included after paragraph 3 above:

4. The Special Exchange Agreement between the WTO and Chinese Taipei reproduced in Annex II to this Draft Protocol forms an integral part of this Draft Protocol.

5. Chinese Taipei shall at the time of its accession to the Marrakesh Agreement Establishing the World Trade Organization (WTO Agreement) accept the Plurilateral Trade Agreement on Trade in Civil Aircraft listed in Annex 4 of the WTO Agreement.

6. Chinese Taipei may maintain a measure inconsistent with paragraph 1 of Article II of the GATS provided that such a measure was recorded in the list of Article II Exemptions annexed to this Draft Protocol and meets the conditions of the Annex to the GATS on Article II Exemptions.

Annexed to the Protocol is the "Special Exchange Agreement" between Chinese Taipei and the WTO.


ANNEX 3

Commitments on Rules

This part of the Note reproduces the commitments on rules contained in the Working Party Reports' commitment paragraphs (incorporated by reference into the Protocols of Accession) of the governments that have acceded to the WTO, grouped by subject for purposes of comparison. These commitment paragraphs are numbered according to the Working Party Reports for reference purposes. These commitment paragraphs are of different types:

- Statements of fact rather than commitments.

Some Members have made the point that this practice should be avoided because it leads to confusion as to what obligation is created, if any.

- Obligations to abide by existing WTO rules.

Commitment paragraphs sometimes make a reference to the WTO provisions on the subject in question, either citing specific provisions or quoting certain provisions as examples.

They sometimes specify national measures to be amended to bring them into conformity with WTO provisions on the subject in question.

They sometimes elaborate on the WTO provisions on the subject in question.

- Obligations not to have recourse to specific WTO provisions, e.g. those relating to transition periods.

- Specific identification of transition periods that may be used (e.g. customs valuation).

- Authorisations to depart temporarily from WTO rules or from commitments in the Goods Schedule.

- Obligations to abide by rules created by the commitment paragraph and not contained in WTO Multilateral Agreements. These may relate to obligations to comply with "WTO obligations and other international obligations", privatisation, sub-central governments, government procurement, trade in civil aircraft and transparency.


- ECONOMIC POLICIES

- Non-discrimination (including national treatment)

China

The representative of China further confirmed that China would provide the same treatment to Chinese enterprises, including foreign-funded enterprises, and foreign enterprises and individuals in China. China would eliminate dual pricing practices as well as differences in treatment accorded to goods produced for sale in China in comparison to those produced for export. The Working Party took note of these commitments (paragraph 18).

The representative of China confirmed that, consistent with China's rights and obligations under the WTO Agreement and the Draft Protocol, China would provide non-discriminatory treatment to all WTO Members, including Members of the WTO that were separate customs territories. The Working Party took note of this commitment (paragraph 19).

The representative of China confirmed that the full respect of all laws, regulations and administrative requirements with the principle of non-discrimination between domestically produced and imported products would be ensured and enforced by the date of China's accession unless otherwise provided in the Draft Protocol or Report. The representative of China declared that, by accession, China would repeal and cease to apply all such existing laws, regulations and other measures whose effect was inconsistent with WTO rules on national treatment. This commitment was made in relation to final or interim laws, administrative measures, rules and notices, or any other form of stipulation or guideline. The Working Party took note of these commitments (paragraph 22).

In particular, the representative of China confirmed that measures would be taken at national and sub-national level, including repeal or modification of legislation, to provide full GATT national treatment in respect of laws, regulations and other measures applying to internal sale, offering for sale, purchase, transportation, distribution or use of the following:

– After sales service (repair, maintenance and assistance), including any conditions applying to its provision, such as the MOFTEC third Decree of 6 September 1993, imposing mandatory licensing procedures for the supply of after-sales service on various imported products;

– Pharmaceutical products, including regulations, notices and measures which subjected imported pharmaceuticals to distinct procedures and formulas for pricing and classification, or which set limits on profit margins attainable and imports, or which created any other conditions regarding price or local content which could result in less favourable treatment of imported products;

– Cigarettes, including unification of the licensing requirements so that a single licence authorized the sale of all cigarettes, irrespective of their country of origin, and elimination of any other restrictions regarding points of sale for imported products, such as could be imposed by the China National Tobacco Corporation ("CNTC"). It was understood that in the case of cigarettes, China could avail itself of a transitional period of two years to fully unify the licensing requirements. Immediately upon accession, and during the two year transitional period, the number of retail outlets selling imported cigarettes would be substantially increased throughout the territory of China;

– Spirits, including requirements applied under China's "Administrative Measures on Imported Spirits in the Domestic Market", and other provisions which imposed distinct criteria and licensing for the distribution and sale of different categories of spirits, including unification of the licensing requirements so that a single licence authorized the sale of all spirits irrespective of their country of origin;


– Chemicals, including registration procedures applicable to imported products, such as those applied under China's "Provisions on the Environmental Administration of Initial Imports of Chemical Products and Imports and Exports of Toxic Chemical Products"; and

– Boilers and pressure vessels, including certification and inspection procedures which had to be no less favourable than those applied to goods of Chinese origin, and fees applied by the relevant agencies or administrative bodies, which had to be equitable in relation to those chargeable for like products of domestic origin.

The representative of China stated that in the cases of pharmaceuticals, spirits and chemicals cited above, China would reserve the right to use a transitional period of one year from the date of accession in order to amend or repeal the relevant legislation. The Working Party took note of these commitments (paragraph 23).

- Foreign Exchange and Payments

Ecuador

The representative of Ecuador stated that the modality of the foreign exchange regime described in paragraph 9 would not have negative effects for private sectors traders and would provide no implicit subsidies. The representative of Ecuador added that his Government shall exercise its economic policies with particular attention to ensure compliance with WTO obligations including GATT Article XV, GATS Article XI and other international obligations. The Working Party took note of these commitments (paragraph 10).

China

The representative of China stated that China would implement its obligations with respect to forex matters in accordance with the provisions of the WTO Agreement and related declarations and decisions of the WTO that concerned the IMF. The representative further recalled China's acceptance of Article VIII of the IMF's Articles of Agreement, which provided that "no member shall, without the approval of the Fund, impose restrictions on the making of payments and transfers for current international transactions". He stated that, in accordance with these obligations, and unless otherwise provided for in the IMF's Articles of Agreement, China would not resort to any laws, regulations or other measures, including any requirements with respect to contractual terms, that would restrict the availability to any individual or enterprise of forex for current international transactions within its customs territory to an amount related to the forex inflows attributable to that individual or enterprise. The Working Party took note of these commitments (paragraph 35).

In addition, the representative of China stated that China would provide information on exchange measures as required under Article VIII, Section 5 of the IMF's Articles of Agreement, and such other information on its exchange measures as was deemed necessary in the context of the transitional review mechanism. The Working Party took note of this commitment (paragraph 36)

Viet Nam

The representative of Viet Nam stated that Viet Nam would implement its obligations with respect to foreign exchange matters in accordance with the provisions of the WTO Agreement and related declarations and decisions of the WTO that concerned the IMF. The representative of Viet Nam further recalled Viet Nam's acceptance of Article VIII of the IMF's Articles of Agreement, which provided that "no member shall, without the approval of the Fund, impose restrictions on the making of payments and transfers for current international transactions". He stated that, in accordance with these obligations, and unless otherwise provided for in the IMF's Articles of Agreement, Viet Nam would not resort to any laws, regulations or other measures, including any requirements with respect


to contractual terms, that would restrict the availability to any individual or enterprise of foreign exchange for current international transactions within its customs territory to an amount related to the foreign exchange inflows attributable to that individual or enterprise. The Working Party took note of these commitments (paragraph 31).

Tonga

The representative of Viet Nam confirmed that Viet Nam would observe all WTO provisions, including those of Article XXIV of the GATT 1994 and Article V of the GATS, with respect to the trade Agreements to which it belongs, and would ensure that from the date of accession, it complied with the provisions of the WTO Agreement relating to notification, consultation and other requirements concerning free trade areas and customs unions of which Viet Nam was a member. He confirmed that Viet Nam would submit notifications and copies of the free trade area and customs union Agreements to which it belongs to the Committee on Trade in Goods for transmittal to the Committee on Regional Trade Agreements (CRTA) for review. The Working Party took note of this commitment (paragraph 14).

Ukraine

The representative of Ukraine confirmed that the Law "On Amendments to the Law of Ukraine 'On Procedures of Payments in Foreign Currency'" provided for simplified procedures for extension of the payment period. Accordingly, residents would be able to obtain permits for an extension on the 180-day limit on prepayment of imports from the central agency of executive power for economic policy affairs. At the current time, that agency was the Ministry of Economy. He also confirmed that the 90-day limit on prepayment for imports, had been eliminated along with the improvement of the country's overall monetary system, and that Ukraine would apply measures on foreign exchange only in conformity with WTO provisions. The Working Party took note of these commitments (paragraph 24).

Cape Verde

In reply, the representative of Cape Verde confirmed that his Government would revise its existing legislation to eliminate the prior authorization requirement for acquiring foreign exchange to pay for imported merchandise worth more than CVE 5 million. He expected the revised legislation to be enacted by December 2007 (and in any case no later than July 2008). He also confirmed that the acquisition of foreign exchange for payment of foreign services or foreign investment was not subject to any requirements or restrictions. The Working Party took note of this commitment (paragraph 18).

- Balance-of-payments Measures

China

In response, the representative of China stated that China considered that it should have the right to make full use of WTO BOPs provisions to protect, if necessary, its BOPs situation. He confirmed that China would fully comply with the provisions of the GATT 1994 and the BOPs Understanding. Further to such compliance, China would give preference to application of price-based measures as set forth in the BOPs Understanding. If China resorted to measures that were not price-based, it would transform such measures into price-based measures as soon as possible. Any measures taken would be maintained strictly in accordance with the GATT 1994 and the BOPs Understanding, and would not exceed what was necessary to address the particular BOPs situation. The representative of China also confirmed that measures taken for BOPs reasons would only be applied to control the general level of imports and not to protect specific sectors, industries or products, except as noted in paragraph 38. The Working Party took note of these commitments (paragraph 40).


- Investment Regime

Estonia

The representative of Estonia confirmed that Estonia applied national treatment with respect to direct taxation and Estonia would continue to apply the national treatment principle in the case of amendments to the tax regime in the future. He further confirmed that Estonia did not use national taxation for export promotion or performance. The Working Party took note of this commitment (paragraph 15).

China

The representative of China further stated that China had promulgated investment guidelines and that the Government of China was in the process of revising and completing these guidelines. Responding to concerns raised by certain members of the Working Party, he confirmed that these investment guidelines and their implementation would be in full conformity with the WTO Agreement. The Working Party took note of this commitment (paragraph 42).

Saudi Arabia

The representative of Saudi Arabia noted that, prior to accession to the WTO, the hiring and employment restrictions set forth above would be modified, as necessary, to comply with the provisions of the Saudi commitment on services as described in Saudi Arabia's Schedule on Specific Commitments in Services. The Working Party took note of this commitment (paragraph 69).

Tonga

The representative of Tonga confirmed that since enactment no benefits granted under the Industrial Development Incentives Act had been or would be made contingent, in law or in fact, on export performance, import substitution or local content requirements. Such criteria contained in the Industrial Development Incentives Act had never been applied in practice. He further confirmed that the IDI Act would be suspended on 1 July 2006 and subsequently repealed once customs duties would have been reduced to the single rate of 15 per cent. All the benefits provided for in the IDI Act would thereby be eliminated. He confirmed that the new Foreign Investment Act would provide no such benefits. The Working Party took note of these commitments (paragraph 24).

- State Ownership and Privatization

Mongolia

At the request of a member of the Working Party, the representative of Mongolia agreed that it was important to ensure full transparency and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime, and stated that his Government would report every two years to the WTO on developments in its programme of privatization and on other issues as relevant to its obligations under the WTO. The Working Party took note of this commitment (paragraph 35).

Bulgaria

A number of members of the Working Party expressed appreciation for the clarifications concerning the status and prospects for Bulgaria's efforts to privatize State-owned enterprises and the manner in which the State exercised its ownership in State-owned firms and the role of State-owned enterprises in international trade. These members noted, however, that while Bulgaria was constructing the legal framework for equality of treatment of private enterprises with State firms and the eventual separation of former State firms from government association after privatization, the current rules for the management


of State-owned firms contemplated a State role in enterprise operations. For example, Government ministries appointed the Management and Supervisory Boards that select the management of State firms and that negotiate the terms of a Management Contract with the selected individuals. These contracts regulated the relationship between management, labour and the State, and there were areas, such as the establishment of subsidiaries, where the management was required to consult with the Government. Even though Bulgaria had stated that the Government was not liable for State enterprises debt, the most recent regulations had transferred the ultimate responsibility for a great deal of State enterprise debt from the banks to the Government, in order to allow the banks to reorganize their role in Bulgaria's economy and free up resources for new loans. In 1994, a full separation of the State from the still sizeable and economically critical State-owned sector was not possible. Moreover, in their view, Bulgaria's privatization process was proceeding very slowly because of the approximately 4,500 State firms slated for transfer to private ownership under the Law on Transformation and Privatization of State and Municipal Enterprises, Bulgaria was preparing some 400 State firms for sale and the reasons for cautious progress were clear. It would appear, therefore, that the setting up of an economic basis independent of the Bulgarian State would be a long-term project. While respecting Bulgaria's statements concerning its ultimate goals and intent to establish a market-driven economy based on private ownership, these members believed that for accession to the Agreement Establishing the WTO the relationship between the Bulgarian State and its trade and industry had to be clear. As a minimum they expected transparency and dialogue as Bulgaria's economic transition progressed and would intend to address these issues in the Protocol of Accession of Bulgaria. A member recalled that Bulgaria had the commitment to keep the WTO informed of these developments. The representative of Bulgaria affirmed his Government's intention to ensure the transparency of its national trade policies and practices under the regular trade policy reviews in the WTO, including the wider background of national and economic development. This was not to be regarded as a basis for the imposition of specific obligations under the Agreements or as a basis for the adoption of new special policy commitments. Bulgaria could not undertake commitments exceeding the regular membership obligations. The Republic of Bulgaria was committed to fulfil the notification requirements ensuing from the existing procedures in the WTO Agreements. The Working Party took note of this commitment. (paragraph 24).

The representative of Bulgaria confirmed that the former State monopoly in foreign trade in Bulgaria has been abolished and that no restrictions exist on the right of foreign and domestic individuals and enterprises to import and export goods and services within Bulgaria's customs territory, except as provided for in WTO Agreements. He further confirmed that individuals and firms were not restricted in their ability to import or export based on their registered scope of business, and the criteria for registration of companies in Bulgaria were generally applicable and published in the State Gazette. The Working Party took note of these commitments (paragraph 25).

At the request of a member of the Working Party, the representative of Bulgaria agreed that it was important to ensure full transparency and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime. He stated that his Government would provide every 18 months to WTO Members information on developments in its programme of privatization along the lines of that provided to the Working Party, and on other issues related to its economic reforms as relevant to its obligations under the WTO. The Working Party took note of this commitment (paragraph 26).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the Kyrgyz Republic would provide annually to WTO Members information on developments in its privatization for as long as its programme of privatization is in existence along the lines of the information provided to the Working Party during the accession process, and on other issues related to its economic reforms as relevant to its obligations under the WTO. The Working Party took note of this commitment (paragraph 14).


Latvia

The representative of Latvia confirmed the readiness of Latvia to ensure the transparency of its ongoing privatization programme and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime. He stated that his Government would provide annual reports to WTO Members on developments in its programme of privatization as long as the privatization programme would be in existence along the lines of that provided to the Working Party. He also stated that his Government would provide annual reports on other issues related to its economic reforms as relevant to its obligations under the WTO until 1 January 2003. The Working Party took note of these commitments (paragraph 18).

Estonia

The representative of Estonia confirmed the readiness of Estonia to ensure the transparency of its ongoing privatization programme and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime. He stated that his Government would provide annual reports to WTO Members on developments in its programme of privatization as long as the privatization programme would be in existence along the lines of that provided to the Working Party. He also stated that his Government would provide annual reports on other issues related to its economic reforms as relevant to its obligations under the WTO until 31 December 2003. The Working Party took note of these commitments (paragraph 21).

Georgia

The representative of Georgia confirmed the readiness of Georgia to ensure the transparency of its ongoing privatization programme and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime. He stated that his Government would provide annual reports to WTO Members on developments in its programme of privatisation as long as the privatization programme would be in existence along the lines of the information provided to the Working Party during the accession process, as well as on other issues related to its economic reforms as relevant to its obligations under the WTO. The Working Party took note of this commitment (paragraph 24).

Albania

The representative of Albania confirmed her country's readiness to ensure the transparency of its ongoing privatization program and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime. The representative of Albania stated that her Government would provide annual reports to WTO Members on developments in its program of privatization as long as the privatization program would be in existence along the lines of that provided to the Working Party. She also stated that her Government would provide annual reports on other issues related to its economic reforms as relevant to its obligations under the WTO. The Working Party took note of these commitments (paragraph 30).

Croatia

The representative of Croatia confirmed his country's readiness to ensure the transparency of its ongoing privatization programme and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime. He stated that his Government would provide annual reports to WTO Members on developments in its programme of privatization as long as the privatization programme would be in existence along the lines of that provided to the Working Party. He also stated that his Government would provide annual reports on other issues related to its economic reforms as relevant to its obligations under the WTO. The Working Party took note of these commitments (paragraph 26).


Lithuania

The representative of Lithuania confirmed the readiness of Lithuania to ensure the transparency of its ongoing privatization programme and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime. He stated that his Government would provide annual reports, along the lines of that provided to the Working Party, to WTO Members on developments in its programme of privatization as long as the privatization programme would be in existence. He also stated that his Government would provide annual reports on other issues related to economic reforms as relevant to its obligations under the WTO until 31 December 2004. The Working Party took note of these commitments (paragraph 19).

Moldova

The representative of Moldova stated that Moldova would ensure the transparency of its ongoing privatization program and would keep WTO Members informed of progress in the reform of its economic and trade regimes. He stated that his Government would provide annual reports to WTO Members on developments in its program of privatization as long as the privatization programmes would be in existence, along the lines of that provided to the Working Party. He also stated that his Government would provide annual reports on other issues related to its economic reform as relevant to its obligations under the WTO. The Working Party took note of these commitments (paragraph 30).

China

The representative of China further confirmed that China would ensure that all state-owned and state-invested enterprises would make purchases and sales based solely on commercial considerations, e.g., price, quality, marketability and availability, and that the enterprises of other WTO Members would have an adequate opportunity to compete for sales to and purchases from these enterprises on non-discriminatory terms and conditions. In addition, the Government of China would not influence, directly or indirectly, commercial decisions on the part of state-owned or state-invested enterprises, including on the quantity, value or country of origin of any goods purchased or sold, except in a manner consistent with the WTO Agreement. The Working Party took note of these commitments (paragraph 46).

The representative of China confirmed that, without prejudice to China's rights in future negotiations in the Government Procurement Agreement, all laws, regulations and measures relating to the procurement by state-owned and state-invested enterprises of goods and services for commercial sale, production of goods or supply of services for commercial sale, or for non-governmental purposes would not be considered to be laws, regulations and measures relating to government procurement. Thus, such purchases or sales would be subject to the provisions of Articles II, XVI and XVII of the GATS and Article III of the GATT 1994. The Working Party took note of this commitment (paragraph 47).

The representative of China confirmed that China would only impose, apply or enforce laws, regulations or measures relating to the transfer of technology, production processes, or other proprietary knowledge to an individual or enterprise in its territory that were not inconsistent with the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights ("TRIPS Agreement") and the Agreement on Trade-Related Investment Measures ("TRIMs Agreement"). He confirmed that the terms and conditions of technology transfer, production processes or other proprietary knowledge, particularly in the context of an investment, would only require Agreement between the parties to the investment. The Working Party took note of these commitments (paragraph 49).


Chinese Taipei

The representative of Chinese Taipei confirmed the readiness of Chinese Taipei to ensure the transparency of its ongoing privatization program and to keep WTO Members informed of its progress. He stated that his authorities would provide annual reports to WTO Members on developments in its programme of privatization as long as it was in existence. The Working Party took note of this commitment (paragraph 155).

The representative of Chinese Taipei stated that from the date of accession, TTWMB would be reformed to bring its operations in the area of international trade and domestic distribution into conformity with GATT 1994 and the other obligations of the WTO. He added that Chinese Taipei would establish an open and equitable trade and distribution system in these products and would ensure national treatment and non-discriminatory treatment for these products. From the date of accession, TTWMB would not have a regulatory function concerning tobacco and alcoholic beverages and would operate on a commercial basis subject to the same laws, regulations, rules, decrees, directives, administrative guidance, policies and measures applicable to other firms in Chinese Taipei. Any special or monopoly privileges granted to TTWMB in the domestic distribution and international trade of alcohol and tobacco products would be eliminated from that date. Both domestic and foreign firms would be eligible to participate in the distribution and trade of these products on an equal basis, as noted in the Schedules in Annex I to the Draft Protocol of Accession. The Working Party took note of these commitments (paragraph 158).

The representative of Chinese Taipei stated that any subsidies provided for the domestic production of tobacco and grapes would be bound and gradually reduced as provided for in the Schedule attached to the Draft Protocol of Accession. All firms producing tobacco or alcohol products in Chinese Taipei would have access on an equal basis to imported and domestic inputs, including any remaining benefits from such subsidies, for their production and processing activities consistent with the provisions of the WTO. He added that Chinese Taipei would, on the implementation date of the Tobacco and Alcohol Administration Law, begin processing applications for firms seeking authorization to produce alcohol products liberalized in the first stage, and for other alcohol products liberalized at other stages, six months in advance of the date when such activities were liberalized, in order to provide new entrants with the possibility of operating under the reform program from its inception. He further stated that all enterprises in Chinese Taipei that produce these products would be subject to the same protection, formalities, fees, and penalties under law, without regard to their ownership or length of establishment. He stated that fees charged would not be excessive or unduly burdensome and that penalties for violation of the Tobacco and Alcohol Tax and Administration Laws would not exceed in severity the penalties applied for similar violations in other sectors. To ensure adequate transparency after reform, Chinese Taipei would provide WTO Members with annual reports on the volumes of tobacco and alcoholic products manufactured in Chinese Taipei and on taxes paid by TTWMB by taxable category. Until TTWMB was privatized, this report would be accompanied by an annual independent accounting review of the operations of TTWMB based on standard and customary accounting procedures, including a fiscal balance sheet that reports on costs, expenditures, and revenues of TTWMB, and on its profits and losses. Realizing that sales into the domestic market of large quantities of smuggled or counterfeit imports of alcohol and tobacco products undermined Chinese Taipei's market for legally marketed products, and wishing to discourage such activities in the future, the representative of Chinese Taipei confirmed that all contraband smuggled or counterfeit imports of alcohol and tobacco products seized would be destroyed or otherwise disposed of, taking into account the practices of WTO Members in a similar situation, and that Chinese Taipei would take additional efforts to prevent such illegal imports. In this regard, Chinese Taipei would ensure that certain alcoholic beverage imports would be accompanied by a certificate of origin similar to that issued by the regulatory authorities in the country of origin. The Working Party took note of these commitments (paragraph 160).


Armenia

The representative of Armenia confirmed that to ensure full transparency and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime, Armenia would provide annual reports to WTO Members on developments in its programme of privatization along the lines of the information provided to the Working Party, and on the other issues related to its economic reforms as relevant to its obligations under the WTO Agreement. The Working Party took note of this commitment (paragraph 23).

FYROM

The representative of FYROM confirmed the readiness of FYROM to ensure the transparency of its ongoing privatization programme and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime. He stated that his Government would provide annual reports, along the lines of that provided to the Working Party, to WTO Members on developments in its programme of privatization as long as the privatization programme would be in existence. He also stated that his Government would provide annual reports on other issues related to economic reforms as relevant to its obligations under the WTO. The Working Party took note of these commitments (paragraph 37).

Cambodia

The representative of Cambodia stated that his Government would ensure the transparency of its ongoing privatization programme and would keep WTO Members informed of progress in the reform of its economic and trade regimes. He stated that his Government would provide periodic reports to WTO Members on developments in its programme of privatization as long as the privatization programme would be in existence, along the lines of that already provided to the Working Party. He also stated that his Government would provide periodic reports on other issues related to its economic reform as relevant to its obligations under the WTO. The Working Party took note of these commitments (paragraph 25).

Saudi Arabia

[...] With respect to privatisation, the representative of Saudi Arabia confirmed that from the date of accession, Saudi Arabia would provide WTO Members with annual reports on the status of privatisation in the Kingdom. The Working Party took note of these commitments (paragraph 52).

Ukraine

The representative of Ukraine confirmed that to ensure full transparency and to keep WTO Members informed of its progress in the reform of its transforming economic and trade regime, Ukraine would provide periodic reports to WTO Members on developments in its program of privatization along the lines of the information provided to the Working Party, and on the other issues related to its economic reforms as relevant to its obligations under the WTO Agreement. The Working Party took note of this commitment (paragraph 39).

Cape Verde

The representative of Cape Verde confirmed that his Government would ensure the transparency of its ongoing privatization programme. He stated that his Government would provide annual reports to WTO Members on developments in its privatisation programme as long as the programme would be in existence, and along the lines of the information already provided to the Working Party during the accession process. The Working Party took note of this commitment (paragraph 37).


- Pricing Policies

Ecuador

The representative of Ecuador assured the Working Party that his Government did not intend to extend the price setting policy to other sectors of the economy beyond the pharmaceutical sector. The Working Party took note of this commitment (paragraph 53).

Bulgaria

The representative of Bulgaria confirmed that price controls on products and services in Bulgaria have been eliminated with the exception of those listed in paragraph 15. He added that, except in the case of critical situations, monopolies, the protection of consumers, or abuse of dominant market position by firms, prices for goods and services in every sector in Bulgaria were determined by market forces. He further confirmed that in the application of such controls, and any that are introduced or re-introduced in the future, Bulgaria will apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994. Bulgaria will also publish the list of goods and services subject to State price controls in the State Gazette including any changes from the list in paragraph 15. The Working Party took note of these commitments (paragraph 16).

Panama

The representative of Panama confirmed that price controls on products and services in Panama have been eliminated with the exception of those listed in Annex 1 and commits that these controls, and any that are introduced or reintroduced in the future, would be applied in a manner consistent with the requirements of the WTO Agreement, in particular Article III.9 of the GATT 1994. The Working Party took note of this commitment (paragraph 10).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that all price and profit controls on products and services still in effect, at the central and sub-central level were listed in paragraphs 15, 18 and 19 above by HS code where applicable. All other prices for goods and services in the Kyrgyz Republic were determined by market forces. Any changes in price controls or additional controls would be published in official publications. All price and profit controls would be applied in a WTO-consistent fashion, taking into account the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994 and in Article VIII of the General Agreement on Trade in Services (GATS). The Working Party took note of these commitments (paragraph 21).

Latvia

The representative of Latvia stated that in the application of price controls now or in the future, Latvia would apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994. Latvia would publish the list of goods and services subject to State controls and any that are introduced or re-introduced in the future in its Official Journal. The Working Party took note of these commitments (paragraph 21).

Estonia

The representative of Estonia confirmed that prices for goods and services other than for oil-shale and electricity would not be subject to State control. He confirmed that Estonia would apply such controls, from the date of accession without recourse to a transition period, in a WTO-consistent fashion, and


would take account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994. Estonia would publish any list of goods and services subject to State price controls in the Official Journal "Riigi Teataja" (State Gazette), including any changes regarding existing price controls on oil-shale and electricity. The Working Party took note of these commitments (paragraph 25).

Jordan

The representative of Jordan confirmed that Jordan would apply, from the date of accession, the price and profitability controls described in paragraphs 26-31 and Table 1 and any applied in the future, in a WTO-consistent fashion, and would take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. Jordan would publish any list of goods and services subject to State price controls in the Official Journal, including any changes regarding existing price controls. The Working Party took note of these commitments (paragraph 32).

Georgia

The representative of Georgia stated that in the application of price controls or State guidance now or in the future, Georgia would apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. Georgia would publish information on any State controls on goods or services that may be introduced or re-introduced in the future in its Official Journal, including any changes in current controls. The Working Party took note of this commitment (paragraph 26).

Albania

The representative of Albania confirmed that prices for goods and services in Albania, other than for the items listed in paragraphs 31-32 above and in document WT/ACC/ALB/25 were not subject to any price controls or reference prices. She confirmed that Albania would apply its current price regulation system and any other state-mandated prices or price controls applied from the date of accession in a WTO-consistent fashion, and would take account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994. Albania would publish the list of goods and services subject to State pricing or price controls in its Official Journal, including any changes in the list provided in document WT/ACC/ALB/25 of current requirements in place. The Working Party took note of these commitments (paragraph 34).

Oman

The representative of Oman stated that in the application of price controls or State guidance now or in the future, Oman would apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. Oman would publish the list of goods and services subject to State controls any that are introduced or re-introduced in the future in its Official Journal, including any changes in the list provided of current requirements in place. The Working Party took note of this commitment (paragraph 25).

Croatia

The representative of Croatia stated that in the application of price controls or State guidance now or in the future, Croatia would apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. Croatia would publish the list of goods and services subject to State controls any that are introduced or re-introduced in the future in its Official Journal, including any changes in the list provided of current requirements in place. The Working Party took note of this commitment (paragraph 33).


Lithuania

The representative of Lithuania confirmed that his Government would apply the minimum prices and price controls on products and services contained in Table 2, and any that are introduced or re-introduced in the future, in a WTO consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994. Lithuania also will publish the list of goods and services subject to State price controls in the Official Gazette including any changes from the list in Table 2. The Working Party took note of this commitment (paragraph 22).

Moldova

The representative of Moldova confirmed that Moldova would apply its current state prices and any other state prices or price controls applied from the date of accession in a WTO-consistent fashion, and would take account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994. Moldova would publish any list of goods and services subject to State pricing or price controls in the "Monitorul Oficial" of the Republic of Moldova, including any changes in existing measures. He also stated that his Government would review the current legislation and would reduce the incidence of price controls in its economy. The Working Party took note of these commitments (paragraph 34).

China

The representative of China confirmed that it would publish in the official journal the list of goods and services subject to state pricing and changes thereto, together with price-setting mechanisms and policies. The Working Party took note of these commitments (paragraph 60).

The representative of China further confirmed that price controls would not be used for purposes of affording protection to domestic industries or services providers. The Working Party took note of this commitment (paragraph 62).

Chinese Taipei

The representative of Chinese Taipei stated that, from the date of accession, Chinese Taipei would ensure that price controls applied to the products covered in the list reproduced in Attachment A to this Report, and to any other product, would be applied in a WTO-consistent fashion, taking account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. The price levels of the goods subject to price controls would be published in accordance with Article X of GATT 1994. The Working Party took note of these commitments (paragraph 12).

In response, the representative of China confirmed that China would apply its current price controls and any other price controls upon accession in a WTO-consistent fashion, and would take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. He also confirmed that price controls would not have the effect of limiting or otherwise impairing China's market-access commitments on goods and services. The Working Party took note of these commitments (paragraph 64).

Armenia

The representative of Armenia confirmed that price controls on products and services in Armenia have been eliminated with the exception of those listed in paragraphs 27 and 28 of this Report, and that in the application of such controls, and any that are introduced or re-introduced in the future, Armenia would apply such measures in a WTO-consistent fashion, taking account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. He also confirmed that


the goods and services listed in paragraphs 27 and 28 had been published in the Government's official newspaper and any products subject to State price controls in the future, including any changes in the initial list reported at the time of accession, would be published in the official newspaper. The Working Party took note of these commitments (paragraph 29).

FYROM

The representative of FYROM stated that in the application of price controls now or in the future, FYROM would apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994, and in Article VIII of the General Agreement on Trade in Services (GATS). FYROM would publish the list of goods and services subject to State controls and any that are introduced or re-introduced in the future in its Official Gazette. The Working Party took note of these commitments (paragraph 45).

Cambodia

The representative of Cambodia confirmed that, from the date of accession, in the application of price controls, Cambodia would apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994, and in Article VIII of the General Agreement on Trade in Services (GATS). He also confirmed that Cambodia published the list of goods and services subject to State control and any changes in its Official Gazette and would continue to do so after accession. The Working Party took note of these commitments (paragraph 27).

Nepal

The representative of Nepal stated that in the application of price controls now or in the future, Nepal would apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994, and in Article VIII of the General Agreement on Trade in Services (GATS). He also confirmed that Nepal published the list of goods and services subject to State control and any changes in its Official Gazette and would continue to do so after accession. The Working Party took note of these commitments (paragraph 20).

Saudi Arabia

In response to concerns expressed by a member of the Working Party, the representative of Saudi Arabia stated that producers/distributors of NGLs in Saudi Arabia would operate, within the relevant regulatory framework, on the basis of normal commercial considerations, based on the full recovery of costs and a reasonable profit. He confirmed that his Government's policy was to ensure that these economic operators, in respect of their supplies of NGLs to industrial users, would fully recover their production and investment costs (fractionation, overheads, financing charges, transportation, maintenance and upgrade of fractionation and distribution infrastructure) and make a profit in the ordinary course of business. The Working Party took note of these commitments (paragraph 33).

The representative of Saudi Arabia confirmed that pharmaceutical products were subject to price and profit regulation in the Kingdom. The Pharmacy Law, issued under Royal Decree No. M/18 of 18.3.1398H (25 February 1978), established rules for registration of pharmaceutical products and required that drugs be priced before their sale in retail pharmacies. Under this Royal Decree, pharmaceutical wholesalers and retailers were allowed a 10, 15 or 20 per cent profit margin, as set out in Annex A, depending on the export price (CIF) to Saudi Arabia. He noted that establishing a base price was currently the last step in the registration process for pharmaceuticals. After pharmaceutical products were registered to ensure their safety and quality, registered products were imported without


restrictions in the form of import licenses or quotas. The representative of Saudi Arabia confirmed that locally manufactured pharmaceutical products were subject to the same registration processes, but received an additional 10 per cent margin on pricing. He confirmed that this additional margin would be eliminated prior to accession. The Working Party took note of this commitment (paragraph 35).

In reply to a question from the member of the Working Party, the representative of Saudi Arabia stated that base price for imported pharmaceuticals is determined taking into account: (1) the suggested CIF price for export to Saudi Arabia; (2) export prices to other countries; and (3) therapeutic comparison of similar products. Base prices of domestic pharmaceuticals are based on the registered innovated imported products since most of the domestically produced products are generics. Innovated products manufactured locally under licence Agreements are priced similar to imported products. Form 30 is used to get information on prices of pharmaceuticals sold to other countries. Local manufacturers are requested to submit Form 30 for the new innovated products produced locally through licence Agreements. He added that proposals from various Ministries to amend the price control setting process had not been adopted. The representative of Saudi Arabia further stated that the Ministry of Health and other agencies participating in the price control and registration process would comply with Saudi Arabia's commitments on transparency and would provide adequate opportunities to interested parties to become familiar with and provide comments on draft proposals. The Working Party took note of this commitment (paragraph 36).

The representative of Saudi Arabia confirmed that the prices of goods and services listed in Annex A were the only ones currently subject to State price or profit control. He also confirmed that from the date of accession Saudi Arabia would apply its price regulations and profit controls in a WTO-consistent fashion, taking into account the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994 and in Article VIII of the General Agreement on Trade in Services (GATS). He also confirmed that Saudi Arabia would publish the price and profit controls of goods and services listed in Annex A, as well as any modifications or additions, in the official gazette, the Umm al-Qura, or in another official publication or website accessible to the public, in advance of their implementation. The Working Party took note of these commitments (paragraph 37).

Viet Nam

The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would apply price controls in a WTO-consistent fashion and take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994, and in Article VIII of the General Agreement on Trade in Services (GATS). He also confirmed that Viet Nam had published the list of goods and services subject to State price control and any changes in its Official Gazette and would continue to do so after accession. He further confirmed that pricing policy in Viet Nam would be applied in compliance with the provisions of the WTO Agreement, including Article III:4 and XI:1 of the GATT 1994 and Article 4 of the Agreement on Agriculture. The Working Party took note of these commitments (paragraph 103).

Tonga

The representative of Tonga confirmed that from the date of accession Tonga would apply its price control measures in a WTO-consistent fashion, and take into account the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. In this regard, an Order amending the Price and Wage Control Act 1988 had been issued, which removed the exemption of local agricultural and fish products from price control from the Mark-Up Schedule. He further confirmed that any price controls applied to imports from the date of accession would also be applied to similar domestically-produced goods. Tonga would also publish the list of any goods and services subject to price controls in its Official Gazette. The Working Party took note of these commitments (paragraph 35).


Ukraine

The representative of Ukraine confirmed that from the date of accession, the pricing policy applying to bitter aromatic beverages and spirits would be in conformity with Article III of the GATT by eliminating the application of the minimum price to the imported goods. The Working Party took note of this commitment (paragraph 59).

The representative of Ukraine confirmed that from the date of accession, Ukraine would apply price control measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Articles III:4, III:9, V and VIII of the GATT 1994 and in Article VIII of the General Agreement on Trade in Services (GATS). He also confirmed that in November 2006 Ukraine had repealed Article 8 of the Law "On the State Support of Agriculture in Ukraine" which contemplated the application of minimum prices on imports on a temporary basis and import and export quotas. He confirmed that Ukraine would not apply mandatory minimum price requirements to any imported product. He also confirmed that, upon accession, all rail transportation fees, including basic fees, surcharges and rebates, would be applied on a non-discriminatory basis in law or in fact, that is, without regard to their country of origin or destination, or to whether the goods were transported between domestic locations, whether the goods were imported or exported (by land or transported from or to a port), or whether they were in transit. He also confirmed that Ukraine regularly published notices of the goods and services subject to State price controls and would continue to do so after accession. The Working Party took note of these commitments (paragraph 72).

Cape Verde

The representative of Cape Verde confirmed that pricing policy in Cape Verde would be applied in compliance with the provisions of Article III:4 and XI:1 of the GATT 1994 and Article 4 of the Agreement on Agriculture. He further stated that in the application of price controls now or in the future, Cape Verde would apply such measures in a WTO-consistent fashion, and take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. Cape Verde would publish the list of goods and services subject to State price control and any changes to this list in its Official Gazette and would continue to do so after accession. The Working Party took note of these commitments (paragraph 50).

- FRAMEWORK FOR MAKING AND ENFORCING POLICIES

- Powers of Executive, Legislative and Judiciary, Administration of Policies on WTO-Related Issues

- Judicial Review

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the Kyrgyz Republic would provide a right of appeal to an independent body for foreign and domestic importers and exporters of official measures affecting trade. The Working Party took note of this commitment (paragraph 26).

Georgia

The representative of Georgia confirmed that from the date of accession Georgia's laws would provide for the right to appeal administrative rulings on matters subject to WTO provisions to an independent tribunal in conformity with WTO obligations, including but not limited to Article X:3(b) of the GATT 1994. The Working Party took note of this commitment (paragraph 35).


Oman

The representative of Oman confirmed that no later than by the date of accession, Oman's laws would provide for the right to appeal administrative rulings on matters subject to WTO provisions to an independent tribunal in conformity with WTO obligations, including but not limited to Article X:3(b) of the GATT 1994. The Working Party took note of this commitment (paragraph 32).

Croatia

The representative of Croatia confirmed that from the date of accession Croatia's laws would provide for the right to appeal administrative rulings on matters subject to WTO provisions to an independent tribunal in conformity with WTO obligations, including Article X:3(b) of the GATT 1994. The Working Party took note of this commitment (paragraph 37).

China

The representative of China confirmed that it would revise its relevant laws and regulations so that its relevant domestic laws and regulations would be consistent with the requirements of the WTO Agreement and the Draft Protocol on procedures for judicial review of administrative actions. He further stated that the tribunals responsible for such reviews would be impartial and independent of the agency entrusted with administrative enforcement, and would not have any substantial interest in the outcome of the matter. The Working Party took note of these commitments (paragraph 78).

In response to questions from certain members of the Working Party, the representative of China confirmed that administrative actions related to the implementation of laws, regulations, judicial decisions and administrative rulings of general application referred to in Article X:1 of the GATT 1994, Article VI of the GATS and the relevant provisions of the TRIPS Agreement included those relating to the implementation of national treatment, conformity assessment, the regulation, control, supply or promotion of a service, including the grant or denial of a licence to provide a service and other matters, and that such administrative actions would be subject to the procedures established for prompt review under Section 2(D)(2) of the Draft Protocol, and information on such procedures would be available through the enquiry point that China would establish upon accession. The Working Party took note of these commitments (paragraph 79).

Chinese Taipei

The representative of Chinese Taipei confirmed that Chinese Taipei would fully implement its obligations under the WTO Agreement and its Draft Protocol of Accession upon accession to the WTO, unless specifically provided in this Report and Draft Protocol. Further, the government of the Separate Customs Territory would eliminate or nullify measures taken by local levels of government in Chinese Taipei that were inconsistent with WTO provisions from the date of accession. An illustrative list of the laws that would be amended as part of Chinese Taipei's implementation of its obligations is reproduced in Attachment D to this Report. The Working Party took note of this commitment (paragraph 15).

Armenia

The representative of Armenia confirmed that from the date of accession Armenia's laws would provide for the right of appeal of administrative rulings on matters subject to WTO provisions to an independent tribunal in conformity with WTO provisions, including Article X:3(b) of the GATT 1994. The Working Party took note of this commitment (paragraph 34).


The representative of Armenia confirmed that international treaties and Agreements ratified by Parliament, including the WTO Agreement, had precedence over domestic laws or other acts in Armenia. He stated that in matters of policy affecting trade in goods and services, including subsidies and taxation, the Central Government retained full authority. Sub-central and Local administrative bodies have no jurisdiction or authority to establish regulations or taxes on goods and services in Armenia independent of the central authorities in matters covered by provisions of the WTO Agreement. Within the framework of the process of Armenia's accession to the WTO, the obligations assumed by the Government of the Republic of Armenia, including the WTO Agreement and Armenia's Protocol of Accession were subject to implementation uniformly throughout the Republic of Armenia, including in regions engaging in border trade or frontier traffic "special economic zones" and other areas where special regimes for tariffs, taxes and regulations are established. He further confirmed that, from the date of accession, the central government would eliminate or nullify measures taken by sub-central authorities in the Republic of Armenia that were in conflict with the WTO Agreement when those measures were brought to its attention, without requiring affecting parties to petition through the courts. The Working Party took note of these commitments (paragraph 36).

The representative of Armenia informed the Working Party that after the signing of the WTO Accession Protocol by the Government of Armenia, all WTO Agreements would be submitted for review to the Constitutional Court of Armenia. Legal conclusion of Armenia's WTO Accession would be accomplished upon ratification of all WTO Agreements by the National Assembly. He confirmed that international treaties and Agreements ratified by the National Assembly, including WTO Agreements, had precedence over domestic laws or other acts in Armenia. All the laws and legislative instruments necessary for the application of the provisions would be adopted as provided in the Protocol of Accession and would be in place prior to that time. The Working Party took note of these commitments (paragraph 37).

Cambodia

The representative of Cambodia confirmed that a system of appeal from administrative decisions in matters covered by WTO Agreements to an independent tribunal, as provided for in Article X of the GATT and other WTO Agreements, was in the process of being established in the draft Law on Judicial Organization, and would be operational by December 2004. In addition, the Commercial Court system would be established by 1 January 2005. The Working Party took note of this commitment (paragraph 36).

Nepal

The representative of Nepal said that upon the date of accession, Nepal would establish or designate tribunals or procedures for the prompt review of all administrative actions relating to the implementation of laws, regulations, judicial decisions and administrative rulings of a general application referred to in Article X:1 of the GATT 1994, Article VI of GATS. The tribunals or procedures would also include actions relating to the implementation of national treatment, conformity assessment, the regulation, control, supply or promotion of a service, including the grant or denial of a licence to provide a service and other matters. The tribunals or procedures responsible for such reviews would be impartial and independent of the agency entrusted with administrative enforcement and shall not have any substantial interest in the outcome of the matter. The review procedure would include the opportunity for appeal, without penalty, by individuals or enterprises affected by any administrative action subject to review. Notice of the decision on appeal should be given to the appellant and the reasons for such a decision provided in writing. The Working Party took note of these commitments (paragraph 31).


Saudi Arabia

The representative of Saudi Arabia confirmed that from the date of accession Saudi Arabia's laws would provide for the right to appeal administrative rulings on matters subject to WTO provisions to an independent tribunal in conformity with WTO obligations, including but not limited to those set out in Article X of the GATT 1994, Article 23 of the Agreement on Subsidies and Countervailing Measures, Article 11 of the Agreement on Implementation of Article VII of the GATT 1994, Article 62 of the Agreement on Trade-Related Aspects of Intellectual Property Rights and Article VI of GATS. The Working Party took note of this commitment (paragraph 85).

Viet Nam

In response to a Member's question about legislation addressing the right to invest in particular sectors, the representative of Viet Nam confirmed that any amendment or deletion to the list of prohibited or conditional investment sectors, set out in Tables 1 and 2 of this Report (also annexed to Government Decree No. 59-2006-ND-CP of 12 June 2006), would comply with Viet Nam's WTO obligations, including those relating to transparency. In this respect, the Ministry of Planning and Investment or the line ministries, in coordination with the relevant agencies, would submit any proposed changes to the Government, or in the case of investment activities regulated by other laws (e.g. Law on Credit Institutions, Law on Insurance Business, etc.), to the competent authority, for consideration. He further confirmed that comments received during the drafting stages and changes to proposals would be made public, in accordance with the Law on the Promulgation of Legal Normative Documents. The Working Party took note of these commitments (paragraph 117).

He added that according to the Law on Treaties, a treaty would have legal effect in Viet Nam in the way and for the duration stipulated in such treaty or as agreed between Viet Nam and the foreign contracting party (parties). Domestically, based on the needs, content and nature of a treaty, the National Assembly, the State President or the Government, in making the decision to accept to be bound by the treaty, would, at the same time, make decisions on direct application of such treaty, in whole or in part, with respect to agencies, organizations, and individuals, in cases where the provisions of the treaty were adequately detailed and clear for its implementation; or would make decisions or proposals for amendment, supplement, repeal or promulgation of legal normative documents for implementation of such treaty. In case a legal normative document contained, with respect to the same subject matter, provision(s) different from relevant provision(s) of a treaty to which the Socialist Republic of Viet Nam was a party, the provision(s) of the treaty were applied. In addition, the promulgation of legal normative documents would not create any obstacles to the implementation of treaties to which the Socialist Republic of Viet Nam was a party and which contained provisions on the same subject matters. The National Assembly would make the determination, upon ratification of the Protocol of Accession, as to whether such differences existed between the Protocol and a legal normative document in the context of ratification of Viet Nam's Protocol of Accession. If the National Assembly were to conclude that such differences existed, it would determine at that time the precise manner in which the relevant treaty commitment(s) would prevail over the legal normative document, namely, through either direct application of the treaty (or portions thereof) or amendment of the domestic measure at issue. The Working Party took note of these commitments (paragraph 119).

The representative of Viet Nam further confirmed that Viet Nam would revise its relevant laws and regulations so that its relevant domestic laws and regulations would be consistent with the requirements of the WTO Agreement on procedures for judicial review of administrative actions, including but not limited to Article X:3(b) of the GATT 1994. He further stated that the tribunals responsible for such reviews would be impartial and independent of the agency entrusted with administrative enforcement, and would not have any substantial interest in the outcome of the matter. The Working Party took note of these commitments (paragraph 135).


Tonga

The representative of Tonga confirmed that from the date of its accession, Tonga would establish or designate tribunals or procedures for the prompt review of all administrative actions relating to the implementation of laws, regulations, judicial decisions and administrative rulings of general application referred to in Article X:I of the GATT 1994 and Article VI of the GATS. The tribunals or procedures would also include actions relating to the implementation of national treatment, conformity assessment, the regulation, control, supply or promotion of a service, including the grant or denial of a licence to provide a service and other matters. The tribunals or procedures responsible for such reviews would be impartial and independent of the agency entrusted with administrative enforcement and shall not have any substantial interest in the outcome of the matter. The review procedure would include the opportunity for appeal, without penalty, by individuals and enterprises affected by any administrative action subject to review. If the initial right of appeal was to an administrative body, there should be the opportunity to choose to appeal the decision to a judicial body. Notice of the decision on appeal should be given to the appellant and the reasons for such a decision provided in writing. The Working Party took note of these commitments (paragraph 43).

Ukraine

The representative of Ukraine confirmed that from the date of accession Ukraine's laws would provide for the right to appeal administrative rulings on matters subject to WTO provisions to an independent tribunal in conformity with WTO obligations including, but not limited to, Article X:3(b) of the GATT 1994. The Working Party took note of this commitment (paragraph 92).

Cape Verde

The representative of Cape Verde confirmed that the current Constitution, Laws and regulations provide the necessary institutional base for the prompt administrative and judicial review of the Government's actions. He further confirmed that from the date of accession Cape Verde's laws would provide for the right to appeal administrative rulings on matters subject to WTO provisions to the courts or other independent tribunal in conformity with WTO obligations, including those set out in Article X of the GATT 1994, Article 23 of the Agreement on Subsidies and Countervailing Measures, Article 11 of the Agreement on Implementation of Article VII of the GATT 1994, Article 62 of the Agreement on Trade-Related Aspects of Intellectual Property Rights and Article VI of GATS. The tribunals or procedures would also include actions relating to the implementation of national treatment, conformity assessment, the regulation, control, supply or promotion of a service, including the grant or denial of a licence to provide a service and other matters. The tribunals or procedures responsible for such reviews would be impartial and independent of the agency entrusted with administrative enforcement and shall not have any substantial interest in the outcome of the matter. The review procedure would include the opportunity for appeal, without penalty, by individuals or enterprises affected by any administrative action subject to review. Notice of the decision on appeal would be given to the appellant and the reasons for such a decision would be provided in writing. The Working Party took note of these commitments (paragraph 66).

- Structure and Powers of the Government

China

The representative of China confirmed that administrative regulations, departmental rules and other central government measures would be promulgated in a timely manner so that China's commitments would be fully implemented within the relevant time frames. If administrative regulations, departmental rules or other measures were not in place within such time frames, authorities would still honour China's


obligations under the WTO Agreement and Draft Protocol. The representative of China further confirmed that the central government would undertake in a timely manner to revise or annul administrative regulations or departmental rules if they were inconsistent with China's obligations under the WTO Agreement and Draft Protocol. The Working Party took note of these commitments (paragraph 68).

- Authority of Sub-Central Governments

- Uniform administration of the Trade Regime

Kyrgyz Republic

The representative of the Kyrgyz Republic confirmed that central authorities would be solely responsible for establishing foreign trade policy and that the Central Government would implement the provisions of the WTO relevant to sub-central governments, including Article XXIV:12 of the GATT 1994, the corresponding WTO Understanding and Article I:3(a)of the GATS. He further confirmed that, from the date of accession, the Central Government would eliminate or nullify measures taken by sub-central authorities in the Kyrgyz Republic that were in conflict with the WTO Agreement when those measures were brought to its attention. The Working Party took note of these commitments (paragraph 28).

Latvia

The representative of Latvia confirmed that sub-central administrative authorities, e.g. local administrative bodies, have no jurisdiction or authority to establish regulations or taxes on goods and services in Latvia independent of the central authorities and that application of these measures are exclusively the responsibilities of the executive and legislative branches of the central government. Central authorities will eliminate or nullify measures taken by sub-central authorities in Latvia that are inconsistent with WTO provisions from the date of accession. The Working Party took note of this commitment (paragraph 30).

Estonia

The representative of Estonia stated that if Estonian laws or other acts should be found to contradict international treaties ratified by the Riigikogu (Parliament), the provisions of the international treaty would apply. The WTO Agreement would have the status of an international treaty. The representative of Estonia confirmed that sub-central entities had no autonomous authority over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. He confirmed that the provisions of the WTO Agreement, including Estonia's Protocol, shall be applied uniformly throughout its customs territory and other territories under its control, including in regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established. He added that when apprised of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 30).

Jordan

The representative of Jordan stated that if Jordanian laws or other acts should be found to contradict international treaties or Agreements, the provisions of the international treaty or Agreement, such as the WTO, would apply. The representative of Jordan confirmed that sub-central entities had no autonomous authority over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. He confirmed that the provisions of the WTO Agreement, including Jordan's


Protocol, shall be applied uniformly throughout its customs territory and other territories under Jordan's control, including in regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established. He added that when apprised of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments.(paragraph 43).

Georgia

The representative of Georgia confirmed that Georgia would apply the WTO provisions, including Georgia's Protocol of Accession, uniformly throughout the entire customs territory controlled by the Georgian Central Government, including in regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established. He further confirmed that, upon accession to the WTO, Georgian Central Authorities would ensure that the laws, regulations and other measures of government entities at the sub-national level would conform to the obligations undertaken in Georgia's Protocol of Accession and the WTO Agreement, and would enforce them at the sub-national level in all areas controlled by the Central Government. He added that when apprised of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 40).

Albania

The representative of Albania confirmed that sub-central entities had no autonomous authority over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. She confirmed that the provisions of the WTO Agreement, including the Albanian Protocol, would be applied uniformly throughout the customs territory of Albania and other territories under its control, including regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations were established. She also stated that the central authorities would eliminate or nullify measures taken by sub-central authorities in Albania that were inconsistent with WTO provisions from the date of accession. She further stated that if the Government of Albania was informed of a specific situation where WTO provisions were not being applied or where applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 38).

Croatia

The representative of Croatia confirmed that sub-central administrative authorities and entities, e.g. local administrative bodies, have no jurisdiction or authority to establish regulations over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions in Croatia independent of the central authorities and that application of these measures are exclusively the responsibilities of the executive and legislative branches of the central government. He confirmed that the provisions of the WTO Agreement, including Croatia's Protocol, shall be applied uniformly throughout its territory, including in regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established. He added that when apprised of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts, and will eliminate or nullify measures taken by sub-central authorities in Croatia that are inconsistent with WTO provisions from the date of accession. The Working Party took note of these commitments (paragraph 41).


Lithuania

The representative of Lithuania confirmed that sub-central entities had no autonomous authority over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. He confirmed that the provisions of the WTO Agreement, including Lithuania's Protocol, shall be applied uniformly throughout its customs territory and other territories under its control, including in regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established. He added that when apprized of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 29).

Moldova

The representative of Moldova confirmed that all fiscal, financial and budgetary activities performed by local governments would be in compliance with Article III of the GATT 1994. The representative of Moldova confirmed that sub-central entities had no autonomous authority over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. He confirmed that the provisions of the WTO Agreement, including Moldova's Protocol, would be applied uniformly throughout its customs territory and other territories under its control, including in regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established. He added that when apprised of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 48).

China

The representative of China stated that sub-national governments had no autonomous authority over issues of trade policy to the extent that they were related to the WTO Agreement and the Draft Protocol. The representative of China confirmed that China would in a timely manner annul local regulations, government rules and other local measures that were inconsistent with China's obligations. The representative of China further confirmed that the central government would ensure that China's laws, regulations and other measures, including those of local governments at the sub-national level, conformed to China's obligations undertaken in the WTO Agreement and the Draft Protocol. The Working Party took note of these commitments (paragraph 70).

The representative of China confirmed that the provisions of the WTO Agreement, including the Draft Protocol, would be applied uniformly throughout its customs territory, including in SEZs and other areas where special regimes for tariffs, taxes and regulations were established and at all levels of government. The Working Party took note of this commitment (paragraph 73).

The representative of China further confirmed that the mechanism established pursuant to Section 2(A) of the Draft Protocol would be operative upon accession. All individuals and entities could bring to the attention of central government authorities cases of non-uniform application of China's trade regime, including its commitments under the WTO Agreement and the Draft Protocol. Such cases would be referred promptly to the responsible government agency, and when non-uniform application was established, the authorities would act promptly to address the situation utilizing the remedies available under China's laws, taking into consideration China's international obligations and the need to provide a meaningful remedy. The individual or entity notifying China's authorities would be informed promptly in writing of any decision and action taken. The Working Party took note of these commitments (paragraph 75).


Saudi Arabia

The representative of Saudi Arabia confirmed that the provisions of the WTO Agreement, including Saudi Arabia's Protocol, would be applied uniformly throughout Saudi Arabia's customs territory and other territories under Saudi Arabia's control, including in regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations were established. He added that when apprised by a WTO Member of a situation where WTO provisions were not properly applied, e.g., were applied in a non-uniform manner, central authorities would act to correct the situation and enforce the WTO provisions without requiring formal legal proceedings. The Working Party took note of these commitments (paragraph 88).

Tonga

The representative of Tonga confirmed that sub-central entities had no autonomous authority over measures covered by WTO provisions. He confirmed that the provisions of the WTO Agreement, including Tonga's Protocol, would be applied uniformly throughout its customs territory and other territories under Tonga's control, any special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established. He added that when apprised of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 48).

Viet Nam

The representative of Viet Nam confirmed that the provisions of the WTO Agreement would be applied uniformly throughout the customs territory of Viet Nam, including in regions engaging in frontier traffic, special economic zones and other areas where special regimes for tariffs, taxes and regulations were established, and that the Government of Viet Nam would ensure that laws, regulations and other measures, including those of local governments at the sub-national level, conformed to Viet Nam's obligations under the WTO Agreement. He added that, when informed of a situation where WTO provisions were not being applied or were being applied in a non-uniform manner, national authorities would investigate such claims and, if the charges were found to be valid, would act to enforce WTO provisions without requiring the affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 134).

Ukraine

The representative of Ukraine confirmed that sub-central entities had no autonomous authority over issues of subsidies, taxation, trade policy or any other measures covered by WTO provisions. He confirmed that the provisions of the WTO Agreement, including Ukraine's Protocol of Accession, would be applied uniformly throughout its customs territory and other territories under its control, including in regions engaging in border trade or frontier traffic, special economic zones, and other areas where special regimes for tariffs, taxes and regulations are established. He added that when apprized of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 84).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would, upon accession, apply WTO provisions and Cape Verde's Protocol of Accession uniformly throughout the entire customs territory, including in special economic zones, and other areas where special regimes for tariffs, taxes


and regulations were established. He added that when appraised or alerted of a situation where WTO provisions were not being applied or were applied in a non-uniform manner, central authorities would act to enforce WTO provisions without requiring affected parties to petition through the courts. The Working Party took note of these commitments (paragraph 60).

- POLICIES AFFECTING TRADE IN GOODS

- Reference to Annexed Schedule to GATT 1994 Containing Import Concessions, Export Concessions and Agriculture Commitments

Panama

The representative of Panama stated that Panama would bind all duties and charges, other than the ordinary customs duties, listed in its goods schedule annexed to its Protocol of Accession under Article II.1(b) of the GATT 1994, at zero on all products. The Working Party took note of this commitment (paragraph 16).

- Trading Rights

Kyrgyz Republic

The representative of the Kyrgyz Republic confirmed that from the date of accession, the Kyrgyz Republic would ensure that all of its laws and regulations relating to the right to trade in goods, and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of these commitments (paragraph 30).

Latvia

The representative of Latvia confirmed that from the date of accession Latvia would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 40).

Estonia

The representative of Estonia confirmed that from the date of accession Estonia would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 41).

Jordan

The representative of Jordan confirmed that from the date of accession Jordan would ensure that its laws, regulations and requirements relating to the right to import and export and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 53).


Georgia

The representative of Georgia confirmed that from the date of accession Georgia would ensure that all its laws and regulations relating to the right to trade in goods, and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 44).

Albania

The representative of Albania confirmed that from the date of accession Albania would ensure that its laws and regulations relating to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 46).

Oman

The representative of Oman confirmed that from the date of accession Oman would maintain the right of foreign and domestic firms and individuals, as described in paragraph [37], to import and export on a non-discriminatory basis and would ensure that its laws and regulations relating to the right to import and export goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws, regulations and requirements in full conformity with these obligations. The Working Party took note of these commitments (paragraph 40).

Croatia

The representative of Croatia confirmed that from the date of accession Croatia would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 47).

Lithuania

The representative of Lithuania confirmed that Lithuania would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights were in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1, and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 42).

Moldova

The representative of Moldova stated that the 2000 and 2001 Budget Laws of the Republic of Moldova had brought all internal taxes and other internal charges, in particular those applied in relation to the licensing of the activity of storage or wholesale of imported alcoholic beverages, into conformity with the requirements of the WTO Agreement. He confirmed that from the date of accession Moldova would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:I(a), XI:I and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations.


He confirmed in particular that activity licensing requirements would not abridge the right to import and export. The Working Party took note of these commitments (paragraph 54).

China

The representative of China confirmed that during the three years of transition, China would progressively liberalize the scope and availability of trading rights.

(a) The representative of China confirmed that, upon accession, China would eliminate for both Chinese and foreign-invested enterprises any export performance, trade balancing, foreign exchange balancing and prior experience requirements, such as in importing and exporting, as criteria for obtaining or maintaining the right to import and export.

(b) With respect to wholly Chinese-invested enterprises, the representative of China stated that although foreign-invested enterprises obtained limited trading rights based on their approved scope of business, wholly Chinese-invested enterprises were now required to apply for such rights and the relevant authorities applied a threshold in approving such applications. In order to accelerate this approval process and increase the availability of trading rights, the representative of China confirmed that China would reduce the minimum registered capital requirement (which applied only to wholly Chinese-invested enterprises) to obtain trading rights to RMB 5,000,000 for year one, RMB 3,000,000 for year two, RMB 1,000,000 for year three and would eliminate the examination and approval system at the end of the phase-in period for trading rights.

(c) The representative of China also confirmed that during the phase-in period, China would progressively liberalize the scope and availability of trading rights for foreign-invested enterprises. Such enterprises would be granted new or additional trading rights based on the following schedule. Beginning one year after accession, joint-venture enterprises with minority share foreign-investment would be granted full rights to trade and beginning two years after accession majority share foreign-invested joint-ventures would be granted full rights to trade.

(d) The representative of China also confirmed that within three years after accession, all enterprises in China would be granted the right to trade. Foreign-invested enterprises would not be required to establish in a particular form or as a separate entity to engage in importing and exporting nor would new business license encompassing distribution be required to engage in importing and exporting.

The Working Party took note of these commitments (paragraph 83).

(a) The representative of China reconfirmed that China would eliminate its system of examination and approval of trading rights within three years after accession. At that time, China would permit all enterprises in China and foreign enterprises and individuals, including sole proprietorships of other WTO Members, to export and import all goods (except for the share of products listed in Annex 2A to the Draft Protocol reserved for importation and exportation by state trading enterprises) throughout the customs territory of China. Such right, however, did not permit importers to distribute goods within China. Providing distribution services would be done in accordance with China's Schedule of Specific Commitments under the GATS.

(b) With respect to the grant of trading rights to foreign enterprises and individuals, including sole proprietorships of other WTO Members, the representative of China confirmed that such rights would be granted in a non-discriminatory and non-discretionary way. He further confirmed that any requirements for obtaining trading rights would be for customs and fiscal purposes only and would not constitute a barrier to trade. The representative of China emphasized that foreign enterprises and individuals with trading rights had to comply with all WTO-consistent requirements related to importing and exporting, such as those concerning


import licensing, TBT and SPS, but confirmed that requirements relating to minimum capital and prior experience would not apply.


Members of the Working Party noted China's commitment that it would phase out the limitation on the grant of trading rights for goods specified in Annex 2B of its Draft Protocol within three years after accession. In responding to questions raised by some members of the Working Party, the representative of China confirmed that China would progressively liberalize the right to trade in such goods by increasing the number of designated entities permitted to import goods in each of the three years of the transition period specified in Annex 2B. The representative of China added that China would eliminate import and export volume as a criterion for obtaining the right to trade these products, reduce minimum capitalization requirements and extend the right to register as designated importing and exporting enterprises to enterprises that used such goods in the production of finished goods and enterprises that distributed such goods in China. At the end of three years, all enterprises in China and all foreign enterprises and individuals would be permitted to import and export such goods throughout the customs territory of China. During the transition period, none of the criteria applicable under the designated trading regime would constitute a quantitative restriction on imports or exports. The Working Party took note of these commitments (paragraph 86).

Chinese Taipei

The representative of Chinese Taipei stated that any enterprise including sole proprietorships, interested in importing and/or exporting and having included in its profit-seeking enterprise registration certificate export/import or buying/selling as a business item, would be permitted to register as an importer/exporter. Registration as a profit-seeking enterprise required maintenance of an address in Chinese Taipei, but did not impose minimum investment or similar requirements. The registration system to become an importer/exporter would conform to WTO rules, including the automatic licensing provisions of the Agreement on Import Licensing Procedures, and would not restrain trade. The Working Party took note of these commitments (paragraph 19).

- Advertising and trade in alcohol and tobacco products

The representative of Chinese Taipei confirmed that from the date of accession Chinese Taipei would not use advertising rules to discriminate against imported tobacco and alcohol products. The one-year limitation on advertising of alcoholic beverages would be eliminated upon accession. He also stated that, upon accession, Chinese Taipei would permit advertising for alcoholic beverages in all media, subject to regulation in relation to the content and timing of advertising. He further confirmed that the advertising rules for tobacco and alcohol products and implementation of those rules would be consistent with WTO requirements from the date of accession. The Working Party took note of these commitments (paragraph 21).

Concerning the right to sell and trade in tobacco and alcoholic beverages, the representative of Chinese Taipei stated that, upon accession, enterprises engaged in the distribution and/or trade of imported alcohol and tobacco products would not be required to provide information beyond that requested of firms engaged in the distribution and/or trade of like domestic products in Chinese Taipei concerning their business plans or corporate structures and that such information would be requested on the same timetable as applied to the latter firms. He also stated that taxes and other charges of whatever character, including licensing and other administrative fees, related to trade and distribution of imported alcohol and tobacco products would not be applied in excess of those applied to firms dealing with like domestic products. The Working Party took note of these commitments (paragraph 22).


Armenia

The representative of Armenia confirmed that the former State monopoly in foreign trade in Armenia had been abolished and that no restrictions on the right of foreign and domestic individuals and enterprises to import and export goods and services within the Republic of Armenia existed, except as provided for in WTO Agreements; that individuals and firms were not restricted in their ability to import or export based on their registered scope of business; and that the criteria for registration of companies in Armenia were generally applicable and published officially and generally available to traders for their review. He further confirmed that from the date of accession, Armenia would ensure that all of its laws and regulations relating to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of these commitments (paragraph 47).

FYROM

The representative of FYROM confirmed that from the date of accession FYROM would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would conform fully with FYROM's WTO obligations, including Articles VIII:1(a), XI:1, and III:2 and 4 of the GATT 1994, Article III of the General Agreement on Trade in Services, and Article 63 of the Agreement on Trade-Related Aspects of Intellectual Property Rights and that FYROM would implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 65).

Cambodia

The representative of Cambodia confirmed that it was not the intent of his Government that the current requirements for importation of pharmaceuticals or of veterinary medicines should discriminate against imports. In this regard, he further confirmed that no later than 1 June 2005, Cambodia would amend its legislation, e.g., the Law on Drug Management and Prakas No. 82 of 31 March 1999 on "Procedures for Exports and Imports of Pharmaceuticals", so as not to abridge the right to import and to export, and that any registered entity could be the importer or exporter of record. He confirmed that from that date, Cambodia would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:I(a), XI:I and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. He confirmed in particular that this was recognized as without prejudice to requirements that might be placed on distributors of domestic and imported products to preserve plant, animal or human health, life, or safety. The Working Party took note of these commitments (paragraph 50).

Nepal

The representative of Nepal said that Nepal confirmed that from the date of accession, its laws and regulations relating to exportation and importation of goods and all fees, charges and taxes levied thereof, including registration requirements would be applied in full conformity with WTO obligations, including Articles I, VIII:1(a), XI:1 and III of the GATT 1994 and that Nepal would implement such laws and regulations in full conformity with these obligations. The Working Party took note of these commitments (paragraph 36).


Saudi Arabia

The representative of Saudi Arabia confirmed that, without prejudice to the limitations on distribution in its schedule on market access for services, from the date of accession Saudi Arabia would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and its commitments in its Schedule on Specific Commitments in Services. In particular, he confirmed that from the date of accession foreign firms and individuals with no commercial presence in Saudi Arabia, which were importers of record, would be able to register to engage solely in importation without limitation on equity or requirement to invest in Saudi Arabia and could obtain any necessary import licenses. He further confirmed that, to fulfil this commitment, Saudi Arabia would, as necessary, review and amend its laws, including the Law on Import Licensing Procedures and would implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 103).

Viet Nam

He noted that the right to import required no minimum investment in Viet Nam other than registration (mainly for administrative purposes) of the individual or firm seeking to be the importer of record. He confirmed, in addition, that Viet Nam's commitments on trading rights would be applied to all WTO Members on an MFN basis. He further expressed his understanding that the granting of trading rights would not affect the rights of the Government of Viet Nam to adopt or enforce WTO-consistent requirements for customs and fiscal purposes; or to adopt or enforce regulations that were consistent with relevant provisions of the WTO Agreement and with Viet Nam's WTO commitments, such as those relating to import licensing, State-trading, technical barriers to trade or sanitary and phytosanitary measures. Decrees on the right to import and export guiding the implementation of the amended Commercial Law were being drafted. These Decrees would be applied in a transparent, uniform and non-discriminatory manner, in compliance with WTO rules and Viet Nam's commitments on trading rights. The Working Party took note of these commitments (paragraph 139).

The representative from Viet Nam confirmed that Viet Nam would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and its commitments in its Schedule on Specific Commitments in Services. In particular, he confirmed that, from the date of accession, all foreign firms and individuals (including foreign-invested firms) would be able to engage in importation and exportation of products other than as set out in Tables 8(a)-(c), as importers or exporters of record, subject only to the obligation to register such activity with the relevant Vietnamese authorities. There would be no requirement for foreign firms and individuals without physical presence in Viet Nam to invest in Viet Nam. In addition, without prejudice to Viet Nam's Schedule of Specific Commitments in Services, importers of record would be permitted to sell or otherwise provide the imported product to individuals and firms in Viet Nam that have the right to distribute such product in Viet Nam. The representative of Viet Nam noted that compliance with its trading rights obligations would not, in any case, automatically grant importers the right to distribute goods in Viet Nam. He further observed that, under Vietnamese law, Viet Nam's Protocol of Accession would serve as the legal basis for the Government to issue a decree codifying the trading rights of individuals and firms without physical presence in Viet Nam; accordingly, he confirmed that this decree would be issued promptly upon Viet Nam's ratification of the Protocol of Accession, and in any event, before the 30th day following such ratification. These rights would also accrue with respect to importation and exportation of other products in accordance with the timetable in Tables 8(a) and 8(b). The Working Party took note of these commitments (paragraph 146).


The representative of Viet Nam confirmed that, without prejudice to Viet Nam's Schedule of Specific Commitments in Services, any foreign firm or individual (including foreign-invested firms) registered to engage in import activities would be free to select a distributor or distributors of their choice provided that such distributor or distributors had the right to distribute the respective product(s) in the customs territory of Viet Nam. Viet Nam would not apply any restrictions on the choice of the distributor or distributors, including in relation to the type of enterprise or nationality of the distributor. The representative of Viet Nam noted that compliance with its trading rights obligations would not, in any case, automatically grant importers the right to distribute goods in Viet Nam. The Working Party took note of this commitment (paragraph 147).

Tonga

The representative of Tonga confirmed that from the date of accession, Tonga would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges and taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 52).

Ukraine

The representative of Ukraine confirmed that from the date of accession Ukraine would ensure that its laws and regulations relating to the right to import and to export goods and the implementation of such laws and regulations, as well as all fees, charges or taxes levied in connection with importation or exportation, including those listed in Table 11 and paragraph 110, would be in full conformity with WTO obligations, including Articles VIII:1(a), XI:1, and III:2 and III:4 of the GATT 1994. He confirmed, in particular, that individuals and firms, regardless of national origin, would be able to import and export products as importers or exporters of record, with no requirement of physical presence or investment in Ukraine. He further confirmed that, other than with respect to those goods set out in Table 10(a), the sole condition to serving as importer or exporter of record would be to register with the relevant Ukrainian authority as described in paragraph 93. The Working Party took note of these commitments (paragraph 115).

The representative of Ukraine confirmed that, upon WTO accession, registration fees for medicines, pesticides and agricultural chemicals, as well as license fees to import and export alcoholic beverages and tobacco products, would meet the requirements of Article VIII:1(a) of the GATT 1994 and would accordingly be brought to the level of the cost of services provided. He also confirmed that upon accession, the licensing fees for importation and exportation of alcohol beverages and tobacco would be brought to the level of UAH 780, which was commensurate to the cost of services rendered. The amount of the fee may be adjusted in the future to correspond to the potential changes in costs of services rendered, but it would remain commensurate to the cost of services rendered. The Working Party took note of these commitments (paragraph 116).

- Alcoholic spirits, alcoholic beverages and tobacco products

The representative of Ukraine confirmed that, by the date of accession the licensing fees for the importation and exportation of alcohol beverages and tobacco would be brought into compliance with Article VIII of the GATT 1994. He further confirmed that such fees, as well as any other charges or requirements, would be applied only in accordance with Ukraine's obligations under the WTO Agreement, including Articles III and VIII of the GATT 1994. The Working Party took note of these commitments (paragraph 106).

Also see "Quantitative import restrictions, including prohibitions, quotas and licensing systems" below.


Cape Verde

The representative of Cape Verde confirmed that from the date of accession, Cape Verde would grant any natural or legal person, regardless of physical presence or investment in Cape Verde, the right to be the importer of record of any product allowed to be imported into Cape Verde, at any level of distribution, and that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would conform fully with its WTO obligations, including Articles VIII:1(a), XI:1, and III:2 and 4 of the GATT 1994, Article III of the General Agreement on Trade in Services, and Article 63 of the Agreement on Trade-Related Aspects of Intellectual Property Rights. He also confirmed that full rights to import and to export would be granted in a non-discriminatory and non-discretionary manner from the date of accession, and any requirements for commercial registration or application for trading rights would be for customs and fiscal purposes only, would not require investment in Cape Verde nor confer the right to distribute there, and would not constitute a barrier to trade. The Working Party took note of these commitments (paragraph 79).

- IMPORT REGULATIONS

- Import regime

Saudi Arabia

In response to a specific question, the representative of Saudi Arabia confirmed that the application of secondary and tertiary boycotts had been terminated in practice and in law by the Saudi Council of Ministers Decision No. 5 of 13 June 1995. The Working Party took note of this commitment (paragraph 104).

- Customs Code

Lithuania

The representative of Lithuania confirmed that Lithuania's customs regulations would be fully consistent with WTO provisions from the date of accession and that Lithuania's implementing regulations and other legal requirements for implementation would be in place by that date. The Working Party took note of this commitment (paragraph 45).

- Ordinary customs duties

Mongolia

The representative of Mongolia stated that Mongolia would bind import duties and charges other than the tariffs listed in the Schedules of Concessions at zero in accordance with the requirements of the WTO. Any other fees and charges for services rendered would be limited to the cost of those services and would conform to the provisions of Article VIII of the GATT 1994. The Working Party took note of these commitments (paragraph 10).

Bulgaria

The representative of Bulgaria stated that the 10 per cent tax on imports of used automobiles was applied for ecological reasons. By the date of accession, the tax would be revised to ensure that used automobiles whether imported or sold within the Bulgarian customs territory would bear the same tax upon sale, importation or resale of the automobile. The Working Party took note of this commitment (paragraph 32).


Kyrgyz Republic

In response to questions concerning the seasonal duties, the representative of the Kyrgyz Republic stated that according to the Customs Code of 30 July 1997, the Cabinet of Ministers of the Kyrgyz Republic may establish seasonal duties. The representative of the Kyrgyz Republic stated that if imposed, seasonal duties would not exceed the bound level of tariffs and would be applied in a manner consistent with the requirements of the WTO Agreement. Also, adequate notice would be provided before imposing seasonal duties. The Working Party took note of these commitments (paragraph 34).

Moldova

The representative of Moldova confirmed that, from the date of accession, Moldova would not apply or reintroduce an ad valorem customs fee. Moldova confirmed that for import processing, fees would be applied in conformity with WTO obligations, especially Articles VIII and X of the GATT 1994. The level of the applied fee would not exceed the approximate cost of the customs processing of imports, revenues from the fee would be used solely for customs processing of imports and total annual revenue from collection of the fee would not exceed the approximate cost of customs processing operations for the items subject to the fees. He confirmed that revenues from the fee would not be used for customs processing of exports or imports exempted from the fee, should there be any, or for any other objective. Information regarding the application and level of the fee, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 63).

China

The representative of China confirmed that for wood and paper products, the same rates of duty, including the rates applied under a preference programme, customs union or free-trade area, would be applied to all imports of wood and paper products. The Working Party took note of this commitment (paragraph 91).

The representative of China confirmed that upon accession China would participate in the Information Technology Agreement ("ITA") and would eliminate tariffs on all information technology products as set out in China's schedule. Furthermore, upon accession, China would eliminate all other duties and charges for ITA products. The Working Party took note of these commitments (paragraph 92).

Certain members of the Working Party expressed particular concerns about tariff treatment in the auto sector. In response to questions about the tariff treatment for kits for motor vehicles, the representative of China confirmed that China had no tariff lines for completely knocked-down kits for motor vehicles or semi-knocked down kits for motor vehicles. If China created such tariff lines, the tariff rates would be no more than 10 per cent. The Working Party took note of this commitment (paragraph 93).

Armenia

The representative of Armenia stated that the rates of customs duty would not be applied in excess of the levels bound in Armenia's WTO Schedule of Concessions on Goods, which is annexed to the Protocol of Accession of Armenia. In addition, upon request, Armenia would consult with WTO Members to address any concerns related to the application of specific duties to imports where Armenia had adopted bound ad valorem tariff rates. The Working Party took note of this commitment (paragraph 53).


Viet Nam

The representative of Viet Nam again stressed that Viet Nam sought to reserve the right to apply specific and compound duty rates on certain items to address customs fraud. He confirmed that Viet Nam would provide a list of sensitive items and tariff lines that could be subject to conversion for the Working Party to review. The representative of Viet Nam further confirmed that if a duty rate was converted to a specific or combined duty, Viet Nam would ensure that these new duty rates would not exceed Viet Nam's tariff binding for the relevant good. Finally, he stated that Viet Nam recognized that recourse to Article XXVIII may include provisions for compensatory adjustment with respect to other products. Thus, his Government would endeavour to limit as much as possible any possible recourse to procedures under Article XXVIII of the GATT 1994. The Working Party took note of these commitments (paragraph 155).

The representative of Viet Nam confirmed that from the date of accession, Viet Nam would apply tariffs on an MFN basis to all countries and separate customs territories with which it had a WTO relationship and would apply its authority to increase tariffs in conformity with WTO provisions and its WTO commitments. The Working Party took note of this commitment (paragraph 158).

- Other duties and charges

Ecuador

See "fees and charges for services rendered" below.

Mongolia

See "ordinary customs duties" above.

Bulgaria

The representative of Bulgaria stated that according to current regulations, the surcharge introduced at 5 per cent ad valorem on 4 June 1996 was applied to all imports from all sources (including preferential trading partners) with the exception of the list of products contained in WT/SPEC/41 annexed to this Report. The surcharge would be reduced to 4 per cent on 1 July 1997, to 2 per cent on 1 July 1998, to 1 per cent on 1 July 1999, and finally eliminated on 30 June 2000. He confirmed that the surcharge was to be based on the customs value of the goods and would be added to the applied tariff rates and would not alter the commitments undertaken in the Schedule of Concessions on Goods annexed to the Protocol. After accession, the Government of Bulgaria would immediately enter into consultations with the WTO to review the measure within the framework of WTO provisions governing the application of measures for Balance of Payments purposes contained in Article XII of the GATT 1994 and the WTO Understanding on the Application of Measures for Balance of Payments purposes, and would review remaining measures on an annual basis. If it was determined in the course of any of these consultations that Bulgaria was no longer justified in applying such measures for balance of payments purposes, the Government of Bulgaria would advance the elimination of this surcharge. He further confirmed that Bulgaria would not expand the list of exempted import categories without consultations with the WTO to ensure that the surcharge was not being applied selectively, and that any subsequent application of customs duties, charges and surcharges to imports by Bulgaria will be in accordance with the provisions of WTO Agreements. The Working Party took note of these commitments (paragraph 29).

The representative of Bulgaria stated that, as of the date of accession, the only charges applied to imports would be the import duty and the Customs Clearance Fee, and the import surcharge as described


in paragraph 29. Any other charges applied to imports after this time would be in accordance with WTO provisions. Reflecting this situation, he confirmed that Bulgaria would not list any additional charges in its goods market access schedule under Article II.1(b) of the GATT 1994. The Working Party took note of these commitments (paragraph 30).

The representative of Bulgaria said that upon accession to the Agreement Establishing the WTO, his Government would use the authority to apply taxes and surcharges on imports and exports in conformity with the provisions of the GATT 1994, in particular Articles III, VI, VIII, XII, XVIII and XIX thereof. The Working Party took note of this commitment (paragraph 33).

Jordan

The representative of Jordan confirmed that from the date of accession Jordan would levy no duties and charges on imports other than ordinary customs duties and fees and charges for services rendered. Any such charges applied to imports after accession would be in accordance with WTO provisions. The Working Party took note of this commitment (paragraph 58).

Georgia

The representative of Georgia confirmed that the fees described in paragraphs 51 and 52 were the only fees for services related to imports and exports, and that, from 1 January 2000 and from the date of accession, Georgia would apply the customs declaration fee as described in paragraph 51, and would impose any fees or charges for services rendered related to importation or exportation only in conformity with Article VIII of the GATT 1994. Information regarding the application and level of any such fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 53).

Albania

The representative of Albania stated that any other duties or charges applied to imports other than normal customs duties and fees and charges for services rendered would be in accordance with WTO provisions from the date of accession. She further confirmed that Albania would not list any other charges in its Goods Market Accession Schedule under Article II:1(b) of the GATT 1994, and would bind such charges at "zero". The Working Party took note of these commitment (paragraph 51).

Moldova

The representative of Moldova confirmed that after accession all duties and charges applied on imports other than ordinary customs duties and charges for services rendered would be in accordance with the WTO provisions. The representative of Moldova confirmed that from the date of accession Moldova would ensure that all charges applied to imports were applied in a manner consistent with the requirements of the Understanding on Balance-of-Payments Provisions of the GATT 1994, as well as Article XII of the GATT 1994. The Working Party took note of these commitments (paragraph 65).

China

The representative of China confirmed that China had agreed to bind at zero other duties and charges in its Schedule of Concessions and Commitments, pursuant to Article II:1(b) of the GATT 1994. The Working Party took note of this commitment (paragraph 96).


Chinese Taipei

The representative of Chinese Taipei stated that except as provided in the Schedule of Concessions on Goods (Part I of Annex I to the Draft Protocol of Accession of Chinese Taipei) all other duties and charges covered by Article II:1(b) of the GATT 1994 would be bound at the level of zero. The Working Party took note of this commitment (paragraph 40).

Armenia

The representative of Armenia confirmed that there were no other duties and charges levied on imports except ordinary customs duties and the fees for services rendered by customs bodies as described in paragraphs 57-60 below. Any such charges applied to imports from the date of accession would be in conformity with WTO provisions of Armenia's Protocol of Accession. The representative of Armenia confirmed that regarding import/export documentation there was no requirement for authentication of the documentation by Armenian consulates overseas, and there was no fee charged in this respect. The representative of Armenia stated that Armenia would bind all duties and charges, other than ordinary customs duties, at zero in Armenia's Market Accession Schedule under Article II:1(b) of the GATT 1994, annexed to the Protocol of Accession of Armenia. The Working Party took note of this commitment (paragraph 54).

FYROM

The representative of FYROM confirmed that FYROM did not apply duties and charges on imports other than ordinary customs duties, with the exception of the Export Promotion Fee of 0.1 per cent which will be applied through 31 December 2005, as recorded in FYROM's Schedule of Concessions and Commitments on Goods. Any other such charges applied to imports after accession would be in accordance with WTO provisions. He further confirmed that FYROM would not list any other charges in its goods schedule under Article II:1(b) of the GATT 1994, binding such charges at 0.1 per cent from the date of accession and at "zero" from 1 January 2006. The Working Party took note of this commitment (paragraph 71).

Cambodia

The representative of Cambodia stated that the application of "other duties and charges" other than the normal customs duties and fees and charges for services rendered would be in accordance with WTO provisions from the date of accession. He further confirmed that Cambodia has bound "other duties and charges" as defined in Article II:1(b) of the GATT 1994 at zero in its Goods Schedule. The Working Party took note of this commitment (paragraph 55).

Nepal

The representative of Nepal confirmed that from the date of accession Nepal would eliminate ODCs in accordance with the timetable contained in the Goods Schedule annexed to the Protocol of Accession of Nepal. Nepal also undertook not to introduce new ODCs. The Working Party took note of these commitments (paragraph 42).

Saudi Arabia

He further confirmed that Saudi Arabia would not list other duties and charges in its Schedule of Concessions and Commitments on Goods under Article II:1(b) of the GATT 1994 on all other tariff lines, except the 22 tariff lines of HS Chapter 24 which would be bound at the rates set forth in the Schedule, and would bind such other duties and charges at zero. The Working Party took note of this commitment (paragraph 115).


Viet Nam

The representative of Viet Nam stated that any other duties and charges applied to imports other than ordinary customs duties and fees and charges for services rendered would be in accordance with WTO provisions from the date of accession. He further confirmed that Viet Nam had agreed to bind at zero other duties and charges in its Schedule of Concessions and Commitments on Goods pursuant to Article II:1(b) of the GATT 1994. The Working Party took note of these commitments (paragraph 162).

Tonga

The representative of Tonga confirmed that from the date of accession other duties and charges within the meaning of Article II:1(b) of the GATT 1994 would be applied in accordance with WTO provisions and that Tonga would not introduce any new other duties and charges. He further confirmed that other duties and charges within the meaning of Article II:1(b) of the GATT 1994 would be bound at zero in Tonga's Goods Schedule. The Working Party took note of these commitments (paragraph 59).

Ukraine

The representative of Ukraine confirmed that Ukraine would not list any "other duties and charges" in its Schedule of Concessions and Commitments on Goods under Article II:1(b) of the GATT 1994, binding such charges at "zero" from the date of accession. The Working Party took note of this commitment (paragraph 127).

Cape Verde

The representative of Cape Verde confirmed that his Government would not list duties and charges in its Schedule of Concessions and Commitments on Goods under Article II:1(b) of the GATT 1994 except for the ECOWAS Community Levy of 0.5 per cent, thereby binding such charges at that rate. He also confirmed that measures applied to imported goods of the kind described in paragraph 85 would be eliminated no later than the date of Cape Verde's accession and that after accession measures of this kind would not be reapplied or introduced. The Working Party took note of these commitments (paragraph 88).

- Tariff rate quotas, tariff exemptions

Ecuador

The representative of Ecuador assured the Working Party that imports by the public sector under duty free exemptions did not compete with ordinary private sector trade and that there was no discrimination among supplying governments through the application of duty exemptions. The Working Party took note of these commitments (paragraph 14).

Bulgaria

The representative of Bulgaria confirmed that the access to the duty-free and reduced-duty tariff rate quotas (TRQs) applied on the products listed in paragraph 33 will be administered on a non-discriminatory basis among all import suppliers. The Working Party took note of these commitments (paragraph 35).


Kyrgyz Republic

The representative of the Kyrgyz Republic stated that upon accession to the WTO, any tariff exemptions would only be implemented in conformity with the relevant WTO provisions including Articles I and XXIV of the GATT 1994. The Working Party took note of this commitment (paragraph 37).

Jordan

The representative of Jordan confirmed that the exemptions on customs duties for certain imports by the ten companies listed in Table 2 will expire as indicated in that table, and will not be renewed. As noted in Table 2, the customs exemption for Arab Company for Manufacturing White Cement had been granted for an indefinite period of time, in accordance with the Council of Ministers' Decision dated 10 November 1994. The Working Party took note of this commitment (paragraph 63).

Lithuania

In reply, the representative of Lithuania said that tariff quotas included in Lithuania's schedule of concessions and commitments on goods would be made available only for the importation of product from MFN suppliers and would not be used to meet Lithuania's preferential obligations under bilateral or regional free trade Agreements. The Working Party took note of this commitment (paragraph 55).

The representative of Lithuania said that from the date of accession any application of general tariff rate quotas such as those described in paragraph 51 would be in accordance with the provisions of Articles III and XIII of GATT 1994. The Working Party took note of this commitment (paragraph 56).

China

The representative of China confirmed that upon accession, China would adopt and apply tariff reductions and exemptions so as to ensure MFN treatment for imported goods. The Working Party took note of this commitment (paragraph 111).

The representative of China further noted that, in undertaking market-oriented reform in the agricultural sector, China had made progress in freeing agricultural products from state pricing and in guiding farmers to adjust the structure of agricultural production based on the demands of the market. In connection with that reform process, in the bilateral negotiations with Members, China committed that, upon accession, it would eliminate TRQs on a number of products and subject these only to tariffs. The products concerned were barley, soybeans, rapeseed, peanut oil, sunflower seed oil, corn oil, and cottonseed oil. In addition, China would replace quantitative import restrictions on sugar, cotton and three types of fertilizers (DAP, NPK and urea) by TRQs. The Working Party took note of these commitments (paragraph 115).

The representative of China stated that upon accession, China would ensure that TRQs were administered on a transparent, predictable, uniform, fair and non-discriminatory basis using clearly specified timeframes, administrative procedures and requirements that would provide effective import opportunities; that would reflect consumer preferences and end-user demand; and that would not inhibit the filling of each TRQ. China would apply TRQs fully in accordance with WTO rules and principles and with the provisions set out in China's Schedule of Concessions and Commitments on Goods. The Working Party took note of these commitments (paragraph 116).

The representative of China confirmed that for the goods listed in Annex 2 of the Draft Protocol that were subject to a TRQ, China would also apply the provisions of its Schedule relating to TRQ administration and related commitments in the Draft Protocol, including the grant of trading rights to


non-state trading entities to import the TRQ allocations set aside for importation by such entities. For products in Annex 2 of the Draft Protocol that were subject to designated trading, the representative of China confirmed that China would ensure that additional enterprises granted trading rights in accordance with China's commitments to phase out designated trading would not be disadvantaged in the allocation of TRQ. The Working Party took note of these commitments (paragraph 117).

The representative of China confirmed that the role of sub-national bodies would be limited to purely administrative operations, such as receiving applications from end-users and forwarding them to the central authority; receiving queries and transmitting these to the central authority; reporting on allocation and reallocation decisions made by the central authority and providing information regarding such allocations and reallocations upon request; checking the information in the applications to verify that it met the published criteria; notifying applicants of any deficiencies in their applications; and providing applicants with an opportunity to cure deficiencies in their applications. After the central authority decided on allocations of quota to end-users, the sub-national bodies would issue TRQ certificates accordingly. The representative of China also confirmed that China would administer a consistent national allocation (and reallocation) policy for TRQs, that it would not establish a separate process of allocation to sub-national authorities and that decisions regarding all allocations and reallocations to end-users would be made by a single, central authority. The Working Party took note of these commitments (paragraph 119).

The representative of China further confirmed that China would grant to any enterprise possessing the right to trade any product pursuant to Section 5 of the Draft Protocol, the right to import goods in Annex 2A of the Draft Protocol that were subject to a TRQ or to an agreed volume of imports by non-state trading enterprises. Such right to import would not extend to the quantity of goods specifically reserved for importation by state trading enterprises. Any enterprise possessing the right to trade pursuant to Section 5 of the Draft Protocol would also have the right to import that portion of a TRQ reallocated to non-state trading enterprises pursuant to the agreed rules on TRQ administration. The representative of China also confirmed that for goods in Annex 2A of the Draft Protocol subject to a TRQ, any enterprise granted the right to trade, pursuant to Section 5 of the Draft Protocol, would be permitted to import such goods at the out-of-quota rate. The Working Party took note of these commitments (paragraph 120).

Chinese Taipei

System 3

The representative of Chinese Taipei stated that the new Tariff Rate Quota system described in paragraphs 27-35 above would be implemented by the date of Chinese Taipei's accession to the WTO. The Working Party took note of this commitment (paragraph 36).

The representative of Chinese Taipei stated that with a view to maintaining a transparent and open TRQ administration system, upon request from any WTO Member, Chinese Taipei would consult with the Member on the administration of TRQ to ensure that the quota would be allocated in a transparent, equitable, and non-discriminatory manner and the quota would be fully utilised. The Working Party took note of this commitment (paragraph 37).

The representative of Chinese Taipei stated that should it be demonstrated in the WTO that charges associated with allocation by competitive processes were WTO inconsistent Chinese Taipei would promptly modify its tariff quota allocation system to bring it into conformity with WTO requirements. The Working Party took note of these commitments (paragraph 39).


Cambodia

The representative of Cambodia stated that upon accession to the WTO, any tariff exemptions would only be implemented in conformity with the relevant WTO provisions including Article I of the GATT 1994 and the TRIMs Agreement. The Working Party took note of this commitment (paragraph 59).

Saudi Arabia

The representative of Saudi Arabia stated that Saudi Arabia would administer any tariff rate quota or tariff exemptions in conformity with the requirements of the WTO Agreement, in particular Articles I, II, VIII and XIII of the GATT 1994 and the Agreement on Import Licensing Procedures. The Working Party took note of this commitment (paragraph 113).

Viet Nam

The representative of Viet Nam confirmed that from the date of accession Viet Nam would apply, allocate and administer its tariff rate quotas in a non-discriminatory and transparent manner, in conformity with the WTO Agreement, including Articles I, II, III, VIII, X, XI and XIII of the GATT 1994, Article 4 of the Agreement on Agriculture, Article 2 of the Agreement on Trade-Related Investment Measures, and the Agreement on Import Licensing Procedures. The Working Party took note of this commitment (paragraph 174).

The representative of Viet Nam confirmed that upon accession, Viet Nam would adopt and apply tariff reductions and exemptions so as to ensure MFN treatment for imported goods. He also confirmed that, without prejudice to Viet Nam's commitments on subsidies (see paragraphs 286 and 288), Viet Nam would not provide tariff reductions and exemptions contingent upon export performance, export ratios, or local content requirements. The Working Party took note of these commitments (paragraph 177).

Tonga

The representative of Tonga confirmed that upon Tonga's accession to the WTO, any tariff quotas and tariff exemptions would only be implemented in conformity with the relevant WTO provisions including Article I of the GATT 1994 and the TRIMs Agreement. The Working Party took note of this commitment (paragraph 62).

Ukraine

The representative of Ukraine said that from the date of accession Ukraine would allocate its only tariff rate quota on raw cane sugar only in conformity with the WTO Agreement, including Articles I, II, VIII, X, XI and XIII of GATT 1994, Article 4 of the Agreement on Agriculture, the Agreement on Import Licensing Procedures and other WTO provisions. Ukraine would not maintain, apply or revert to the auctioning of tariff quota for any product. Allocation methods used would not have trade-restrictive or -distortive effects on imports additional to those occasioned by a quantity-limited in-quota rate and an out-of-quota rate and would take account of the need to issue any licenses in economic quantities. Any arrangements applied would be administered and applied in a uniform, impartial, reasonable, transparent, predictable and fair manner. Ukraine would introduce a process for consultation with trading partners, importers and exporters prior to the amendment of tariff quota regulations, involving public notification of intended arrangements and the provision of adequate opportunity for comments to be made before final decisions are taken and implemented on such changes. The representative of Ukraine confirmed that Ukraine would adopt a system of allocating raw-cane sugar on a first-come first-served basis within three years of the date of WTO accession.


In the period prior to the adoption of the first-come first-served method, Ukraine would apply the principles outlined in Table 14 and amend any internal regulations or instructions accordingly to reflect these principles. The Working Party took note of these commitments (paragraph 136).

Cape Verde

The representative of Cape Verde confirmed that any tariff rate quotas, if introduced in the future, would be applied and administered in conformity with WTO rules and regulations, including MFN and national treatment provisions. The Working Party took note of this commitment (paragraph 92).

- Fees and charges for services rendered

Ecuador

The representative of Ecuador indicated that his Government has adopted measures which revise the procedure of application of the customs control fees of 0.5 per cent and 1 per cent referred to in paragraph 16 to bring them into conformity with Article VIII. Ecuador has eliminated the 1 per cent fee and applies only an ad valorem fee of 0.5 per cent to imports under regime of temporary admission, not to imports for consumption. Ecuador has established a ceiling for the 0.5 per cent import fee of 15 Constant Units of Value (CUV), currently equal to approximately US Dollars 60, in order to ensure that the fee charged approximates the cost of services rendered. This is the only tax or charge applied exclusively to imports other than the customs tariff at the current time. A Constant Unit of Value is denominated in sucres and indexed in line with increases in the Consumer Price Index. The Working Party took note of these commitments (paragraph 17).

Mongolia

See "ordinary customs duties" above.

Bulgaria

The representative of Bulgaria confirmed that by 31 December 1997 Bulgaria would bring its customs clearance fee into conformity with Article VIII of the GATT 1994. In this regard, from that time revenues collected through the application of the Customs Clearance Fee would be used solely for the operation of customs clearance of imports and exports to which the fee was applied, and total annual revenues from collection of the fee would not exceed the cost of customs clearance operations items subject to the fees. Information regarding the application and level of the fee, revenues collected and their use would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 37).

Panama

The representative of Panama confirmed that Panama had abolished consular fees and invoices and document certification requirements, as provided for in Law No. 36 of 6 July 1995, and would not reintroduce them. The Working Party took note of this commitment (paragraph 22).

The representative of Panama also stated that prior to accession the customs service fee of US$70 for transactions over US$2,000 would replace other customs fees and charges for services rendered and would be the only customs charges other than the customs duty applied to imports and would not be included in the base for calculation of the customs duty. He added that from the date of accession any application of fees and charges by Panama for services rendered for imports or exports would be in accordance with the relevant provisions of the WTO Agreements, in particular, Articles VIII and X of GATT 1994. The Working Party took note of these commitments (paragraph 23).


Kyrgyz Republic

The representative of the Kyrgyz Republic confirmed that all fees and charges for services related to importation or exportation would be operated in conformity with the provisions of Article VIII of the GATT 1994 from the date of accession. The Working Party took note of this commitment (paragraph 44).

Latvia

The representative of Latvia confirmed that from the date of accession Latvia would impose any fees or charges for services rendered related to importation or exportation only in conformity with Article VIII of the GATT 1994. Information regarding the application and level of any such fees, revenues collected and their use would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 48).

Estonia

The representative of Estonia confirmed that, from the date of accession, Estonia would not reintroduce an ad valorem customs fee. The State fee for customs declaration would be applied in conformity with WTO obligations, in particular Articles VIII and X of the GATT 1994. The level of the applied fee would not exceed the approximate cost of processing import and export declarations, revenues from the fee would be used solely for customs processing of imports and exports, and total annual revenue from collection of the fee would not exceed the approximate cost of customs processing operations for the items subject to the fees. He confirmed that revenues from the State fee were not used for customs processing of imports exempted from the fee. Information regarding the application and level of the fee, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 50).

Jordan

The representative of Jordan confirmed that from the date of accession, Jordan would impose any fees or charges for "services rendered" to importation or exportation only in conformity with Article VIII of the GATT 1994. He further confirmed that the fee described in paragraph 71 for the authentication or certification of import documents by Chambers of Commerce or consular officials in the exporting country would be fixed at JD 21 per transaction from the date of accession. The practice of requiring such certifications would be eliminated by 31 December 2002. Information regarding the application and level of such fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 72).

Georgia

The representative of Georgia confirmed that the fees described in paragraphs 51 and 52 were the only fees for services related to imports and exports, and that, from 1 January 2000 and from the date of accession, Georgia would apply the customs declaration fee as described in paragraph 51, and would impose any fees or charges for services rendered related to importation or exportation only in conformity with Article VIII of the GATT 1994. Information regarding the application and level of any such fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 53).

Albania

In response to requests for clarification of the information contained in the preceding tables, the representative of Albania stated that none of the consular fees listed were for authentications or


certification required for the importation of goods into Albania. She also confirmed that the fees listed in Tables 4 and 5 above were for services rendered and were the only fees or charges for services applied to imports into Albania. The representative of Albania stated that any duties and charges other than ordinary customs duties and charges applied to imports after accession would be in accordance with the provisions of the WTO Agreement. The representative of Albania also stated that, from the date of accession, Albania would not apply, introduce, or reintroduce customs or other fees for "services rendered" that were applied to imports on an ad valorem basis. Fees applied for import processing or other purposes on imports would be applied in conformity with WTO obligations, in particular Articles VIII and X of the GATT 1994. Information regarding the application and level of such fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 53).

Oman

The representative of Oman confirmed that charges, including those levied by the Port Services Corporation, and any other fees levied on imports would be applied in conformity with WTO obligations, in particular Articles VIII and X of the GATT 1994. Information regarding the application and level of these fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 49).

Croatia

The representative of Croatia confirmed that, from the date of accession, Croatia would impose any fees or charges for services rendered related to importation or exportation only in conformity with Article VIII of the GATT 1994. Information regarding the application and level of any such fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 58).

Lithuania

The representative of Lithuania confirmed that Lithuania would ensure that any fees and charges for services rendered listed in Table 5 or introduced in the future would only be applied in conformity with the relevant obligations of GATT 1994, and from the date of accession any application of fees and charges by Lithuania for services rendered on or in connection with importation or exportation would be in accordance with the relevant provisions of the WTO Agreements, in particular Articles VIII and X of GATT 1994. After accession, information regarding the application and level of any such fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 59).

China

Members of the Working Party noted that as a condition of accession, China should undertake a commitment to ensure conformity of customs fees and charges with Article VIII of the GATT 1994. The representative of China confirmed that China would comply with Article VIII of GATT 1994 in this regard. The Working Party took note of this commitment (paragraph 103).

Chinese Taipei

The representative of Chinese Taipei confirmed that the Trade Promotion Fee would be applied in conformity with WTO obligations and would not exceed 0.0425 per cent of the customs value of the good. The Working Party took note of these commitments (paragraph 44).


The representative of Chinese Taipei stated that Chinese Taipei would bring the Harbour Construction Dues into conformity with Articles III and VIII of the GATT 1994 upon accession. The Harbour Construction Dues would be based on the cost of the services provided and not applied on an ad valorem basis. The Harbour Construction Dues would also be applied to all trade, including inter-island trade. Within the same time-frame Chinese Taipei would exclude these charges from the valuation base for the application to imports of domestic taxes, such as the Commodity Tax and the Tobacco and Alcohol Tax. The current Harbour Construction Dues were 0.3 per cent of the taxable base. The Working Party took note of these commitments (paragraph 45).

Armenia

The representative of Armenia confirmed that from the date of accession, Armenia would not reintroduce an ad valorem customs fee. The fee for customs processing established under the Law on Customs Fees of 30 December 1998 and as of 1 January 2001, by the Republic of Armenia's new Customs Code, would be applied in conformity with WTO obligations, in particular Articles VIII and X of the GATT 1994. The level of applied fee would not exceed the approximate cost of customs processing of individual import and export transactions. Revenues from the collection of the fees would be used solely for customs processing of imports and exports, and total annual revenue from collection of the fees would not exceed the approximate cost of customs processing operations for the items subject to fees. He also confirmed that revenues from the fees were not used for customs processing of imports exempted from the fees. Information on the application and level of the fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 60).

FYROM

The representative of FYROM confirmed that from the date of accession FYROM would impose fees and charges for services rendered related to importation or exportation only in conformity with the relevant provisions of the WTO Agreements, in particular Articles VIII and X of the GATT 1994. The €100 fee applied to trucks at the Blace border crossing would be reviewed with a view to its elimination as soon as the international situation would permit its removal. Information regarding the application and level of any such fees, revenues collected and their use would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 84).

Cambodia

The representative of Cambodia stated that all fees and charges for services related to imports and exports would be operated in conformity with the provisions of the WTO Agreement, in particular Articles VIII and X of the GATT 1994. The representative of Cambodia also stated that, from the date of accession, Cambodia would not apply, introduce or reintroduce any fees and charges for services rendered that were applied to imports on an ad valorem basis. Information regarding the application and level of such fees and charges, revenues collected and their use, would be provided to WTO Members on request. The Working Party took note of these commitments (paragraph 62).

Nepal

The representative of Nepal said that from the date of accession Nepal would charge an import licence fee representing the approximate cost of the services rendered. Nepal would apply this and any other fees and charges for services rendered in accordance with WTO Agreements, in particular with Article VIII of the GATT 1994. The current charge of 1 per cent would be at a flat rate in NRs to ensure that it did not exceed the approximate cost of administering application of import licenses. The Working Party took note of these commitments (paragraph 44).


Saudi Arabia

The representative of Saudi Arabia confirmed that the requirement for notarization, authentication or consularization of trade documents, including certificates of origin and invoices, and the associated fees applied to all exports to Saudi Arabia would be terminated no later than 31 December 2007, as authorized by Council of Ministers Decision No. 5-B-57611 of 28.11.1424H (20 January 2004). He confirmed that this commitment included fees charged by Consular Offices of the Kingdom of Saudi Arabia and by the Business Council. The Working Party took note of this commitment (paragraph 122).

The representative of Saudi Arabia confirmed that any fees or charges imposed on or in connection with importation and exportation, would be applied in accordance with Article VIII of the GATT 1994. He further confirmed that the review of the inspection system described in paragraph 120, above, would be completed within one year of the date of Saudi Arabia's accession to the WTO. The Working Party took note of these commitments (paragraph 123).

Viet Nam

The representative of Viet Nam confirmed that from the date of accession Viet Nam would apply all fees and charges for services rendered, applied on or in connection with importation or exportation, including those discussed in paragraphs 178 to 183 above, in conformity with relevant provisions of the WTO Agreement, in particular Articles VIII and X of the GATT 1994. He further confirmed that they would be limited to the approximate cost of services rendered. He added that the practice of higher special fees for some imports would be eliminated upon accession, and that fees that varied based on the value or volume of imports or applied for revenue purposes would be eliminated upon accession or revised to conform with the provisions of Article VIII. He further confirmed that information regarding the application and level of any such fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 184).

Tonga

The representative of Tonga confirmed that all fees and charges, including those listed in paragraphs 50, 63 and 67 of this Report, would be operated in conformity with the relevant provisions of the WTO Agreement, in particular Articles VIII and X of GATT 1994. From the date of accession, Tonga would not apply, introduce or reintroduce any fees and charges for services rendered that were applied to imports on an ad valorem basis. Information regarding the application and level of such fees and charges, revenues collected and their use, would be provided to WTO Members on request. The Working Party took note of these commitments (paragraph 68).

Ukraine

The representative of Ukraine confirmed that the discriminatory fees applied for the registration and testing of imported goods would be adjusted to conform to the national treatment provisions of the GATT 1994 upon Ukraine's accession. The representative of Ukraine also confirmed that Ukraine would ensure from the date of accession that any fees and charges for services rendered on or in connection with importation, exportation or trade in transit, including those listed in Tables 15(b), 15(c) and 15(d), described in paragraphs 101, 138, 139, 143, 144 and 147, or those introduced in the future would be applied only in conformity with the relevant obligations of the WTO Agreement, including Articles I, III, V, VIII, and X of the GATT 1994. He further confirmed that after accession, information regarding the application and level of any such fees, revenues collected, their relationship to the cost of services rendered and the use of the revenues would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 148).


Cape Verde

The representative of Cape Verde confirmed that his Government would revise its legislation to eliminate or to alter its current customs processing fee of 1.04 per cent ad valorem to ensure that by December 2012 its application was in accordance with Article VIII of the GATT 1994, and that from the date of accession any additional fees or charges imposed on or in connection with importation and exportation would be applied in accordance with Article VIII of the GATT 1994. The Working Party took note of this commitment (paragraph 99).

- Application of internal taxes to imports

Ecuador

The representative of Ecuador acknowledged that the Special Consumption Tax is applied to a number of imported products at rates in excess of those applied to similar domestically produced goods, and that this practice is not in conformity with Article III. Ecuador would equalize the application of the tax no later than 31 July 1996. The Working Party took note of this commitment (paragraph 19).

The representative of Ecuador stated that the incidence of the VAT falls equally on domestically produced goods and imported items in all cases and that his Government would apply the VAT in accordance with the provisions of the General Agreement, in particular Articles III and VIII. The Working Party took note of this commitment (paragraph 21).

Mongolia

The representative of Mongolia stated that from 1 January 1997, Mongolia would apply national treatment with regard to the rate of excise tax (either specific or ad valorem) to both imports and domestically produced products in each of the categories in paragraph eleven above and to all other products. The representative of Mongolia also said that Mongolia would eliminate the discrimination against imported products in the application of the sales tax from 1 January 1997. The Working Party took note of these commitments. (paragraph 13).

Bulgaria

The representative of Bulgaria stated that as of 31 December 1997, Bulgaria would apply its excise tax rates on beer, wine, distilled spirits and tobacco products in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imported and domestically produced goods. During this period, Bulgaria will not increase the difference in the amount of tax between imported and domestically produced goods. As of 31 December 1997, Bulgaria will implement a new system of excise taxes on beer, wine, spirits and cigarettes, which is currently being developed, that envisages the following methods of determination of the excise tax levels: (a) for distilled spirits, specific duties based on percentage alcohol content; and (b) for beer, wine and cigarettes, an identical tax on imported and domestically produced articles, or on the basis of specific, measurable characteristics of the product or the component parts of the product, which criteria will be consistent with Article III of the GATT 1994, published and readily available to importers, exporters and domestic producers. The Working Party took note of these commitments (paragraph 45).

Panama

The representative of Panama stated that, as of the date of accession, the only domestic tax or internal charge applied to imports would be the Tax on the Transfer of Tangible Personal Property (ITBM). He further stated that, from the date of accession, any application to imports of domestic taxes or other


internal charges of any kind would be in accordance with the provisions of the WTO Agreements. The Working Party took note of this commitment (paragraph 26).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the Law on Making Amendments and Supplements to the Tax Code of the Kyrgyz Republic would be adopted and enter into force no later than 1 January 1999 and that as soon as possible from the date of accession but not later than 1 January 1999, the Kyrgyz Republic would ensure that value added taxes would be applied to imports in full conformity with WTO requirements, in particular, the most-favoured-nation requirements of Article I and the national treatment provisions of Article III of the GATT 1994. The Working Party took note of this commitment (paragraph 48).

The representative of the Kyrgyz Republic stated that the Regulations on the Harmonization of Excise Tax Rates (No. 348 of 13 June 1998) had passed the first reading in Parliament on 30 June 1998 and would be adopted by 15 September 1998. He also stated that from the date of accession to the WTO, the Kyrgyz Republic would ensure that excise taxes were applied to imports in full conformity with WTO requirements, in particular the most favoured nation requirements of Article I and the national treatment provisions of Article III of the GATT 1994. The Working Party took note of these commitments (paragraph 53).

Latvia

The representative of Latvia stated that, from the date of accession, Latvia will apply its domestic taxes, including those on products listed in paragraphs 50 to 52 and Tables 3 and Annex 1 in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imports regardless of country of origin and to domestically-produced goods. The Working Party took note of this commitment (paragraph 53).

Estonia

The representative of Estonia confirmed that, from the date of accession, Estonia will apply its domestic taxes, including those on products listed in paragraphs 52 to 61 in strict compliance with Article III of the GATT 1994. The Working Party took note of this commitment (paragraph 62).

Jordan

The representative of Jordan stated that, from the date of accession, Jordan will apply its domestic taxes, including those on products listed in Table 2, in compliance with Articles I and III of the GATT 1994. The Working Party took note of this commitment (paragraph 76).

Georgia

The representative of Georgia confirmed that, by the date of accession, all excise taxes would be applied uniformly to imported and domestic products, including cigarettes and other tobacco products, and would otherwise conform in all respects to the requirements of Article III of the GATT 1994. In particular, the excise tax on vodka would be increased to conform to Article III requirements as interpreted in recent dispute resolution cases. The Working Party took note of these commitments (paragraph 57).

The representative of Georgia confirmed that, from the date of accession, Georgia would not use minimum values, including domestic wholesale prices or any other domestic prices, for the application of its domestic taxes to imports, and would apply its domestic taxes, including those on products listed


in paragraphs 54 to 61 and Table 2, in strict compliance with Article III of the GATT 1994. The Working Party took note of this commitment (paragraph 62).

Albania

The representative of Albania stated that from the time of accession, Albania would apply its domestic excise taxes in strict compliance with Article III of the GATT 1994. The Working Party took note of this commitment (paragraph 58).

The representative of Albania stated that from the time of accession, Albania would apply the VAT in strict compliance with Article III of the GATT 1994. The Working Party took note of this commitment (paragraph 61).

Oman

The representative of Oman stated that, from the date of accession, Oman would apply its domestic taxes on products in compliance with Articles I and III of the GATT 1994. The Working Party took note of this commitment (paragraph 51).

Croatia

The representative of Croatia stated that, from the date of accession, Croatia will apply its domestic taxes, including those on products listed in Table 3, in compliance with Articles I and III of the GATT 1994. The Working Party took note of this commitment (paragraph 64).

Lithuania

The representative of Lithuania stated that, from the date of accession, Lithuania would, with two exceptions, apply its domestic taxes on products, including those listed in paragraphs 62 to 65 and Tables 6 and 7 in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imports regardless of country of origin and to domestically-produced goods. Lithuania's excise taxes applied to imported and domestic beer from whatever size brewery, and the excise tax differentiation for mead beverages relative to other distilled alcoholic beverages, would be equalized or otherwise brought into conformity with Article III of the GATT by 31 December 2005. He added that Lithuania would report annually to WTO Members on the status of legislation concerning the taxation of beer and mead during this period. The Working Party took note of these commitments (paragraph 66).

Moldova

The representative of Moldova confirmed that, from the date of accession, Moldova would apply its domestic taxes, including those on products listed in Table 10 and paragraphs 66-73 in strict compliance with Article III of the GATT 1994 and in a non-discriminatory manner to imports regardless of country of origin. The Working Party took note of this commitment (paragraph 74).

China

The representative of China confirmed that from the date of accession, China would ensure that its laws, regulations and other measures relating to internal taxes and charges levied on imports would be in full conformity with its WTO obligations and that it would implement such laws, regulations and other measures in full conformity with those obligations. The Working Party took note of this commitment (paragraph 107).


Chinese Taipei

The representative of Chinese Taipei stated that Chinese Taipei would amend its laws to remove the 12 per cent allowance provided when goods were circulated not through an exclusive distributor, and would use selling prices as the base for levying the commodity tax. He further stated that Chinese Taipei would eliminate by the date of its accession any domestic taxes, tax assessment methods or application of them which was inconsistent with Article III of the GATT 1994. The Working Party took note of these commitments (paragraph 50).

The representative of Chinese Taipei stated that, upon accession, the Monopoly Tax would be abolished and that tobacco and alcohol products would be subject to (i) import duties as reflected in Chinese Taipei's Schedule of Concessions (Part I of Annex I to the Draft Protocol of Accession) in the same manner as other imported products, (ii) the tobacco and alcohol tax, and (iii) business tax. The representative of Chinese Taipei also stated that from the date of accession internal taxes and charges of whatever character related to trade and distribution of alcohol and tobacco products would be applied equally to domestic and imported products, including with respect to domestic distribution and sales of these products without regard to the ownership of the enterprise. The Working Party took note of these commitments (paragraph 54).

Armenia

Some members of the Working Party noted that Armenia's exemption of domestic agricultural output sold by farmers and sales of domestic veterinary drugs from the value added tax appeared to constitute discriminatory treatment of imports in relation to similar domestic products and was therefore inconsistent with Article III of the GATT 1994 and should be eliminated upon accession. The representative of Armenia responded that the value added tax exemption for farmers was not extended beyond the point of first sale, i.e., agricultural produce after it left the farm was subject to application of the VAT, and that it was not intended to discriminate against imports. The exemption was an integral part of Armenia's agricultural support system and, a transitional period of application after accession would be necessary prior to its elimination in order to minimize harm to Armenia's agricultural sector. This was also true for the tax exemption for veterinary drugs. In this regard, legislation had been adopted by Armenia's Parliament eliminating the VAT exemption. This law on amending the VAT, Law No. 420-N, had been enacted on 21 October 2002 and would be implemented from 1 January 2009. The Working Party took note of these commitments (paragraph 64).

The representative of Armenia confirmed that his Government had enacted legislation that would eliminate, as of 31 December 2008, the existing exemption from the value added tax of domestic agricultural production sold by producers and for sales of veterinary products. He added that during this period, the scope of the exemption would not be increased, either in terms of coverage or level of exemption, nor would the scope or amount of the tax exemption be restored if it were reduced during this period. He further confirmed that, to ensure transparency during this period, Armenia would notify the General Council annually of the status of the tax exemption, and on its scope and level. Upon request, Armenia would consult with WTO Members concerning the status of the VAT exemption and its effect on their trade. The Working Party took note of these commitments (paragraph 65).

In response, the representative of Armenia stated that legislation had been enacted by Armenia's Parliament in Law No. HO-415-N on 21 October 2002 and would be implemented before the date of accession to equalise the level of excise duties applied to all distilled beverages, vodka, cognac, liquor, etc. (HS 2208) and to equalise the level of excise duties applied to champagne, sparkling wines, wines, etc. (HS 2204). The Working Party took note of these commitments (paragraph 70).


The representative of Armenia confirmed that, from the date of accession, Armenia would apply its domestic taxes, including value-added and excise taxes, in a non-discriminatory manner consistent with Articles I and III of the GATT 1994, with the exception noted in paragraphs 64-65 above. In this regard, in accordance with the new Laws on VAT and on Excise tax, these taxes were applied at an equal rate on domestic and imported goods and Armenia applied the destination principle to value-added and excise taxes with respect to imports from all sources, and no credit was given for excise or other taxes applied to imports in their home markets prior to export to Armenia. In addition, the method of application of all indirect taxes applied to imports would be published in the official newspaper or other widely available source and readily available to importers, exporters, and domestic producers. The Working Party took note of these commitments (paragraph 72).

FYROM

The representative of FYROM stated that, from the date of accession, FYROM would, with one exception, apply its domestic taxes on products, including those listed in paragraphs 85 to 96 and Tables 3(a), 4(a) and 4(b) in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imports regardless of country of origin and to domestically-produced goods. FYROM's excise taxes applied to imported and domestic tobacco products would be equalized or otherwise brought into conformity with Article III of the GATT in accordance with the timetable contained in Table 3(b) and the Amendments to the Law on Excise Taxes of June 2002. The Working Party took note of these commitments (paragraph 97).

Cambodia

The representative of Cambodia confirmed that from 1 January 2003, his Government had applied the VAT on imported and domestically produced agricultural products equally and in conformity with Article III of the GATT 1994 and that the exemption provided to certain farmers from the application of the VAT to their output was due to the fact that they did not meet the minimum income threshold for mandatory application of the VAT, and had the option of the turnover tax on total sales. The representative of Cambodia further confirmed that, from the date of accession, Cambodia would apply its domestic taxes, including those on products listed in Tables 2 and 3 and paragraphs 63 to 70 in strict compliance with Article III of the GATT 1994 and in a non-discriminatory manner to imports regardless of country of origin. The Working Party took note of this commitment (paragraph 71).

Nepal

The representative of Nepal confirmed that, from the date of accession, Nepal would apply its domestic taxes, including value-added and excise taxes, in a non-discriminatory manner consistent with Articles I and III of the GATT 1994. For beverages classified as "chhyang", a fermented beverage similar to beer, Nepal would maintain an equal rate of excise duty for chhyang and beer from the date of accession. The Working Party took note of these commitments (paragraph 64).

Saudi Arabia

The representative of Saudi Arabia confirmed that, in case any internal taxes or charges were introduced, Saudi Arabia would apply these taxes in compliance with Articles I and III of the GATT 1994. The Working Party took note of this commitment (paragraph 171).

Viet Nam

The representative of Viet Nam confirmed that from the date of accession, Viet Nam would ensure that its laws, regulations and other measures relating to internal taxes and charges levied on imports, except for those relating to distilled spirits and beer, would be in full conformity with its


WTO obligations, in particular Article III of the GATT 1994, and that Viet Nam would implement such laws, regulations and other measures in full conformity with those obligations. The representative of Viet Nam further confirmed that, within three years after the date of accession, Viet Nam would apply excise taxes and other internal taxes on distilled spirits and beer in accordance with the WTO Agreement, including Articles I and III of the GATT 1994. To this end, he further confirmed that, within three years after the date of accession, all distilled spirits with an alcohol content of 20 per cent or higher would be subject to either a single specific rate per litre of pure alcohol or a single ad valorem rate. The Working Party took note of these commitments (paragraph 198).

Further, the representative of Viet Nam confirmed that, within three years after the date of accession, Viet Nam would apply a single ad valorem rate to all beer products without regard to the packaging of the product, i.e., draught, draft, bottle, or can. The Working Party took note of this commitment (paragraph 199).

Tonga

The representative of Tonga confirmed that from the date of accession Tonga would apply its domestic taxes, including excise and consumption taxes, in full compliance with the relevant provisions of the WTO, including Articles I and III of the GATT 1994, in a non-discriminatory manner to imports from all WTO Members and to domestically-produced goods. The Working Party took note of this commitment (paragraph 75).

Ukraine

The representative of Ukraine stated that, from the date of accession, the regime regulating the use of promissory notes would be non-discriminatory and in compliance with Article III of the GATT 1994. The Working Party took note of this commitment (paragraph 154).

The representative of Ukraine confirmed that from the date of accession, Ukraine would apply its domestic taxes including excise taxes and value added taxes, in a non-discriminatory manner to imports from all WTO Members and to domestically produced goods, in full compliance with all the relevant provisions of the WTO Agreement including the Agreement on Agriculture, the Agreement on Subsidies and Countervailing Measures and Articles I and III of the GATT 1994. The Working Party took note of this commitment (paragraph 165).

Cape Verde

The representative of Cape Verde confirmed that by June 2008 Cape Verde's laws, regulations and other measures relating to internal taxes and charges levied on imports would be in full conformity with its WTO obligations, including Article III of GATT 1994, and that it would implement such laws, regulations and other measures in full conformity with those obligations. The Working Party took note of these commitments (paragraph 108).

- Quantitative import restrictions, including prohibitions, quotas and licensing systems

Ecuador

The representative of Ecuador indicated that his Government would eliminate by the date of accession all non-tariff import and export restrictions (including all quantitative restrictions currently in place in the agricultural sector) that cannot be justified specifically under WTO provisions (e.g., bans, quotas, permits and licenses), in particular the Agreements on Agriculture and Import Licensing Procedures, and Article XI of the GATT 1994. In this regard, Ecuador would eliminate by 1 July 1996 its import


bans on used articles listed in paragraph 32, replacing them as necessary with the application of objective criteria uniformly applied to domestic and imported goods for the protection of plant, animal and human health and safety administered in conformity with the provisions of the Agreement on Import Licensing Procedures, e.g., bans on used clothing, automobiles and tyres. Such measures would not be applied or re-introduced after accession to the WTO unless specifically provided for in the WTO. The Working Party took note of this commitment (paragraph 34).

The representative of Ecuador said that any prior authorizations or licence requirements incompatible with the provisions of the General Agreement 1994 or the Multilateral Trade Agreements, in particular the WTO Agreement on Import Licensing Procedures, would be eliminated at the time of accession. From the date of accession additional measures would only be applied as provided for in the Articles of the General Agreement 1994, for instance Articles III and XX, and the WTO Agreements. If justified under relevant provisions, restrictions would be implemented in accordance with the Agreement on Import Licensing Procedures. In addition, Ecuador would ensure that remaining restrictions and import permit requirements are applied in a way consistent with Article XIII of the GATT 1994 and shall apply all restrictions in accordance with the principle of non-discrimination. The representative of Ecuador further confirmed that his Government would, if requested, consult with the Contracting Parties concerning the effect of these measures on their trade. The Working Party took note of these commitments (paragraph 38).

Mongolia

The representative of Mongolia said that Mongolia commits that, from the date of accession, the authority of its Government to suspend imports and exports or to apply licensing requirements that can be used to suspend trade in the products under licence would be applied in conformity with the requirements of the WTO, in particular GATT 1994 Articles VI, XI, XVIII, XIX, XX and XXI, and the Multilateral Trade Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import Licensing Procedures, and Technical Barriers to Trade and that his government would not maintain from the date of accession non-tariff import measures, including bans, quotas, permits and licenses, that cannot be justified specifically under WTO provisions. In particular, Mongolia would apply the same controls and rules regarding technical regulations, standards certification, and labelling requirements to imported and domestic goods, and would not use such regulations to restrict imports. Mongolia would ensure that its technical regulations, standards, certification, and labelling requirements are not applied to imports in an arbitrary manner, in a way that discriminates between supplier governments where the same conditions apply or as a disguised restriction on international trade. Mongolia would also ensure that certification requirements are administered in a transparent and expeditious manner, and would be willing to consult with the WTO Members concerning the effect of these requirements on their trade with a view to resolving specific problems. The representative of Mongolia stated that his Government would ensure that licensing was applied only when necessary to protect human, animal and plant life and the environment. The representative of Mongolia agreed that the Committee on Import Licensing would review the compatibility of the product coverage of the licensing system by no later than two years after the date of Mongolia's accession to the WTO. The Working Party took note of these commitments (paragraph 20).

The representative of Mongolia said that from the date of Mongolia's accession to the WTO, the period of validity of the import licenses would be extended to one year. The Working Party took note of this commitment (paragraph 21).

Bulgaria

In conclusion the representative of Bulgaria confirmed that, in the context of its accession to the Agreement Establishing the WTO, the Bulgarian Government would use its authority to suspend or prohibit imports and exports or otherwise restrict their quantities in conformity with the provisions of


the GATT 1994 in particular Articles XI, XII, XIII, XIX, XX and XXI. The Working Party took note of this commitment (paragraph 49).

The representative of Bulgaria confirmed that, from the date of accession, Bulgaria will eliminate and shall not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, bans and other restrictions having equivalent effect that cannot be justified under the provisions of the WTO Agreement. In this regard, Bulgaria will eliminate, as of the date of accession, its discretionary licensing regime and any other WTO inconsistent measures on tobacco imports and on other products covered by the WTO Agreement on Agriculture. The Working Party took note of these commitments (paragraph 50).

Also see "technical barriers to trade, sanitary and phytosanitary measures" below.

Panama

The representative of Panama stated that from the date of accession to the WTO, trade in goods including agricultural products would be administered in accordance with WTO obligations, including the Agreement on Import Licensing Procedures. As of its date of accession to the WTO, Panama would eliminate all quotas, restrictive import permit requirements, bans and reference prices, except as expressly permitted under the WTO Agreement. All unnecessary permit requirements would be eliminated. Panama would not seek a delay in the application of Article 2 of the Agreement on Import Licensing. The Working Party took note of these commitments (paragraph 41).

The representative of Panama confirmed that, from the date of accession, the authority of his Government to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade would be applied in conformity with the requirements of the WTO, in particular Articles XI, XIII, XVIII, XIX, XX, and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade, and that his Government would eliminate from the date of its accession, non-tariff import measures, including bans, quotas, permits, prior authorization requirements and licenses that could not be justified specifically under WTO provisions. In particular, Panama would apply no less favourable controls, criteria and rules regarding technical regulations, standards certification and labelling requirements to imported and domestic goods, and would not use such regulations to restrict imports unnecessarily. Panama would ensure that its technical regulations, standards, certification and labelling requirements were not applied to imports in an arbitrary manner, in a way that discriminated between supplier governments where the same conditions apply or as a disguised restriction on international trade, in accordance with WTO provisions. Panama would also ensure that from the date of its accession its criteria for granting prior authorization or for securing required certification or "sanitary registration" for imported products would be published and made available to traders, and would be administered in a transparent, expeditious and non-discriminatory manner. Panama would be willing to consult with WTO Members concerning the effect of these requirements on WTO Members trade with a view to resolving specific problems. The Working Party took note of these commitments (paragraph 42).

Kyrgyz Republic

The representative of the Kyrgyz Republic confirmed that the Kyrgyz Republic would, from the date of accession, eliminate and shall not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect that cannot be justified under the provisions of the WTO Agreements. He added that the special import licenses listed in items 10, 11, 18 and 19 of Table 5 would be issued in conformity with the provisions relating to automatic licensing in the Agreement on Import Licensing Procedures and would not restrict the right to import these products


into the Kyrgyz Republic or in any way discriminate against imported products. He further confirmed that the legal authority of the Government of the Kyrgyz Republic to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 60).

Latvia

The representative of Latvia confirmed that Latvia would, from the date of accession, eliminate and shall not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect that cannot be justified under the provisions of the WTO Agreement. This will include the current licensing restrictions on certain products in Chapters 10, 11 and 12 and the import ban on sugar products in section 1701 of Latvia's tariff schedule. He added that the special import permits required for the importation of alcoholic beverages and tobacco are granted automatically to all who request them and would not restrict the right to import these products into Latvia or in any way discriminate against imported products. He further confirmed that the legal authority of the Government of Latvia to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade will be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XVIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 59).

Estonia

The representative of Estonia confirmed that, from the date of accession, Estonia would not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, bans and other restrictions having equivalent effect that could not be justified under the provisions of the WTO Agreement. If balance-of-payment measures were ever necessary in the future, Estonia would impose them in a manner consistent with the relevant WTO provisions, including Article XII of the GATT 1994 and the Understanding on Balance-of-Payments Provisions of the GATT 1994. The Working Party took note of these commitments (paragraph 65).

Jordan

The representative of Jordan confirmed that Jordan would, from the date of accession, eliminate and shall not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect that cannot be justified under the provisions of the WTO Agreement. Any further amendments to the import licensing regime after accession would be fully in accordance with all relevant provisions of the WTO, including the Agreement on Import Licensing Procedures. Jordan would replace non-automatic import licensing with automatic import licensing for "milk for industrial use" within three years from the date of accession. He further confirmed that the legal authority of the Government of Jordan to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade will be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XVIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Application of Sanitary and Phytosanitary Measures, Import


Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 88).

Georgia

The representative of Georgia confirmed that, from the date of accession, Georgia would not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, bans and other restrictions having equivalent effect that could not be justified under the provisions of the WTO Agreement. If balance-of-payment measures were ever necessary in the future, Georgia would impose them in a manner consistent with the relevant WTO provisions, including Article XII of the GATT 1994 and the Understanding on Balance-of-Payments Provisions of the GATT 1994. The Working Party took note of these commitments (paragraph 65).

Albania

In response to further questions, the representative of Albania stated that members' concerns would be addressed by the amendment of the following legislation: "On Seeds and Saplings" (No. 7659 dated 12 January 1993); "Law on Veterinary Services" (No. 7674 dated 23 February 1993); "Law on Plant Protection Services" (No. 7662 dated 19 January 1993); and an Order of the Minister on "Creation of Inter-Agency Working Group for the Decisions of the Council of Ministers for the Approving of the Import Licensing Agreement of the WTO" (No. 55 dated 24 August 1999); "Decision of the Council of Ministers for the Approving of the Import Licensing Agreement of the WTO" No. 468 dated 6 October 1999. The Decision was a word-for-word copy of the WTO Agreement on Import Licensing Procedures. Therefore, all the necessary amendments had been enacted. The representative of Albania confirmed that, after accession, Albania would have recourse to quantitative import restrictions only in situations permitted by the WTO Agreement, and in particular, from the date of accession, Albania would not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, prohibitions, bans and other restrictions having equivalent effect that could not be justified under the provisions of the WTO Agreement. If balance-of-payment measures were ever necessary in the future, Albania would impose them in a manner consistent with the relevant WTO provisions, including Article XII of the GATT 1994 and the Understanding on Balance-of-Payments Provisions of the GATT 1994. The Working Party took note of these commitments (paragraph 65).

Oman

The representative of Oman confirmed that, from the date of accession, Oman would not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, bans and other restrictions having equivalent effect that could not be justified under WTO provisions. The representative of Oman stated that, upon accession, the prohibition on importation of petroleum products would be eliminated and quantitative restrictions would no longer apply to fruit and vegetables, fresh and long validity milk, and eggs. Oman would not restrict the import of fruit and vegetables except in conformity with the provisions of the WTO Agreements. Oman would not introduce any other import quotas in the future. He confirmed that Oman would implement the Agreement on Import Licensing Procedures upon accession. The Working Party took note of these commitments (paragraph 57).

Croatia

The representative of Croatia confirmed that Croatia would, from the date of accession, eliminate and shall not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect that cannot be justified under the provisions


of the WTO Agreement. He further confirmed that the legal authority of the Government of Croatia to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade will be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XVIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 73).

Lithuania

The representative of Lithuania confirmed that Lithuania would, from the date of accession, eliminate and would not introduce, reintroduce or apply quantitative restrictions on imports or other non-tariff measures such as quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect that cannot be justified under the provisions of the WTO Agreement. He added that import licenses required for importation described in paragraphs 68 to 70 of this report and in document WT/ACC/LTU/19 would be granted in conformity with WTO provisions. He further confirmed that the legal authority of the Government of Lithuania to suspend imports or exports or to apply licensing requirements that could be used to suspend, ban or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles III, XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, the Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards, Technical Barriers to Trade and the Understanding on Balance-of-Payments Provisions of the GATT 1994. The Working Party took note of these commitments (paragraph 71).

Moldova

The representative of Moldova said that at the present time Moldova had no quantitative import restrictions in place. He confirmed that from the date of accession, the Republic of Moldova would not introduce, reintroduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect that could not be justified under the provisions of the WTO Agreements. The Working Party took note of these commitments (paragraph 78).

The representative of Moldova confirmed that from the date of accession, Moldova would not introduce, re-introduce or apply other non-tariff measures such as licensing, quotas, prohibitions, bans and other restrictions having equivalent effect that could not be justified under the provisions of the WTO Agreements. If balance-of-payment measures were ever necessary in the future, Moldova would impose them in a manner consistent with the relevant WTO provisions, including Article XII of the GATT 1994 and the Understanding on Balance-of-Payments Provisions of the GATT 1994. Any further amendments to the import licensing regime after accession would be fully in accordance with all relevant provisions of the WTO, including the Agreement on Import Licensing Procedures. He further confirmed that any discretionary authority permitting the Government of Moldova to suspend imports or licensing requirements that could suspend, ban, or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles XI, XIII, XIX, XX and XXI of the GATT 1994, and the Agreements on Agriculture, Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 83).


China

Some members of the Working Party noted that there were a large number of non-tariff measures in existence in China, both at the national and sub-national levels, which appeared to have a trade restrictive or trade distorting effect. Those members requested that China undertake a commitment to eliminate and not to introduce, re-introduce or apply non-tariff measures other than those specifically identified and subject to phased elimination in Annex 3 to the Draft Protocol. The representative of China confirmed that China would not introduce, re-introduce or apply non-tariff measures other than listed in Annex 3 of the Draft Protocol unless justified under the WTO Agreement. The Working Party took note of this commitment (paragraph 122).

Some members of the Working Party also raised concerns that many non-tariff measures were imposed by sub-national authorities in China on a non-transparent, discretionary and discriminatory basis. Those members of the Working Party asked that China undertake a commitment to ensure that non-tariff measures would only be imposed by the central government or by sub-national authorities with clear authorization from the central government. Actions lacking authorization from the national authorities should not be implemented or enforced. The representative of China clarified that only the central government could issue regulations on non-tariff measures and that these measures would be implemented or enforced only by the central government or sub-national authorities with authorization from the central government. He further stated that sub-national authorities had no right to formulate non-tariff measures. The Working Party took note of these commitments (paragraph 123).

The representative of China stated that China had modified Annex 3 on the basis of the comments raised by certain members of the Working Party. He confirmed that only the machinery and electronic products listed in Annex 3 were subject to specific tendering requirements and that these requirements would be administered pursuant to Chapter III of the Regulation entitled "Interim Measures for Import Administration of Machinery and Electronics Products" (approved by the State Council on 22 September 1993 and promulgated in Order No. 1 by the State Economic and Trade Commission and Ministry of Foreign Trade and Economic Cooperation on 7 October 1993). He also confirmed that Annex 3 contained all of the products subject to quotas, licenses and such tendering requirements in China and that, during the relevant phase-out period, China would implement the growth rates for quotas as indicated in Annex 3. The Working Party took note of these commitments (paragraph 126).

Some members of the Working Party requested information on how China would implement the quota and licensing requirements for products listed in Annex 3, in particular the procedures and criteria for grant of quota allocations and licensing during the phase-out period for these restrictions. Those members expressed concerns about requirements for obtaining a licence or quota allocation which often required approvals from various authorities within an organization as well as approval from both the central and sub-national level. Those members sought a transparent, streamlined system that would issue quota allocations and licenses through a simple, consolidated approval process that would ensure full use of the quota and its equitable distribution among importers. Those members also requested information on how China would establish the value of imports for those products whose quota was established in terms of value of imports. The representative of China confirmed that the administration of quotas and import licenses would be consistent with the WTO Agreement, including Article XIII of the GATT 1994 and the Agreement on Import Licensing Procedures. The allocation of quotas and issuance of import licenses would go through a simple and transparent procedure, so as to ensure the full utilization of quota. He further stated that the establishment of value of imports would be based on the information collected by the Customs authorities and provisions of the WTO Customs Valuation Agreement. For quota quantities specified in terms of value, China would determine the value of any shipment based on the c.i.f. ship value listed on the bill of lading. The Working Party took note of these commitments (paragraph 127).


The representative of China confirmed that the products currently covered under the HS categories listed in Annex 3 as of the date of accession were the only products that would be subject to these quotas during the agreed phase-out periods. Any non-tariff measures covering additional products would need to be justified under the WTO Agreement. Further, the representative of China stated that for products listed in Annex 3 as being subject to quota and licensing requirements, any entity that will possess the right to trade in the quota year, including enterprises possessing trading rights to import such products or inputs for production purposes under a particular quota category, could apply for a quota allocation and licence to import products listed in Annex 3. The Working Party took note of these commitments (paragraph 128).

The representative of China further confirmed that for products listed in Annex 3, China's system for quota allocation and licensing would ensure that those entities with quota allocations would also receive any necessary import licence. This system would conform to WTO rules, including the WTO Agreement on Import Licensing Procedures, and would be transparent, timely, responsive to market conditions and would minimize the burden on trade. Applications for a quota allocation would need to be submitted to only one organization, at one level (central or sub-national) for approval. The relevant organization would then issue an import licence based on the quota allocation, in most cases within three working days and, in exceptional cases, within a maximum of ten working days after a request for the licence. A licence would be issued for the full amount of the quota and would be valid for the calendar year issued. Such licence would be extended once, upon request, for up to three months, if the request was made before 15 December of the current quota year. Imports occurring under an extended licence would be counted against the relevant quota amount for the year in which the allocation took place. The representative of China confirmed that the relevant organization for issuing quota allocations and licenses, amount of quota, including the growth in quota provided for in Annex 3, the eight-digit tariff codes and full descriptions of all products covered by each quota and procedures for application for a quota allocation and licence, including the beginning and end date of the application period and any other relevant procedures or criteria, would be published in the official journal referred to in Section 2(C)(2) of the Draft Protocol at least 21 days prior to the beginning of the application period. Such application period would be from 1-31 August. Quotas would be allocated to applicants no later than 60 days after closure of the application period. The Working Party took note of these commitments (paragraph 129).

The representative of China stated that China would allocate quotas in accordance with the following criteria and procedures which would be published in advance and would be applied in conformity with WTO requirements, including the Agreement on Import Licensing Procedures. In applying these criteria, China would consider the need to allow for equitable participation by producers from WTO Members and take into account the need to maximize the potential for quota fill.

(a) (i) If the relevant quota quantity exceeded total requests for quota allocations, all requests would be approved.

(ii) In other cases, the criteria for allocation would be as follows:

Historical performance of applicants where relevant (in cases in which average imports over the three-year period immediately prior to the year of China's accession, for which data was available, amounted to less than 75 per cent of the relevant quota, it would be necessary to take into account other criteria inter alia as set forth below);

– Production or processing capacity, in the case of intermediate products and raw materials;

– Experience and ability in producing, importing, marketing, or servicing in international markets, in the case of finished products or products destined for wholesale or retail distribution;


(b) (i) In cases in which average imports over the three-year period immediately prior to the year of China's accession, for which data was available, exceeded 75 per cent of the relevant quota, applicants that had not previously been allocated quota would be allocated 10 per cent of the total quota in the first year and the majority of any quota growth in any subsequent year.

(ii) In other cases:

– In the first year, 25 per cent of the total quota would be allocated to applicants that had not previously been allocated quota; however, an applicant that had imported under a quota on the relevant products in the year prior to China's accession would not receive a decrease in the absolute amount of its quota allocation;

– In the second year, for the amount of the quota growth as well as an amount equivalent to the amount of any quota that had not been filled in the previous year, China would give priority consideration to requests from enterprises with foreign ownership equal to or less than 50 per cent;

– In the third and fourth year, if relevant, for the amount of the quota growth as well as an amount equivalent to the amount of any quota that had not been filled in the previous year, China would give priority consideration to requests from enterprises with foreign ownership greater than 50 per cent.

(c) In all cases, a quota-holder receiving an initial allocation that had fully utilized or contracted for its quota allocation would, upon application, receive an allocation in the following year for a quantity no less than the quantity imported in the previous year. A quota-holder that did not import its full allocation would receive a proportional reduction in its quota allocation in the subsequent year unless the quantity was returned for reallocation by 1 September.


The representative of China confirmed that all commercial terms of trade, including product specifications, product mix, pricing, and packaging, would be at the sole discretion of the quota holder, so long as the products are within the relevant quota category. Allocations would be valid for any Article or mixture of articles subject to the same quota as specified in Annex 3 of the Draft Protocol. Allocations would be valid for a period of one calendar year from the opening of the quota import period. However, if the holder of a quota allocation had not contracted for import of the total quantity allocated to the holder by 1 September, the holder was to immediately return the unused portion of the allocation to the relevant authority which would reallocate the quota immediately, if unfilled requests were pending, or otherwise within ten days after receipt of a request for an allocation. The relevant organization would publish notice of the availability of additional allocations after collecting any unused quotas returned by the quota holders. Licenses for goods imported under reallocated quota would be extended once, upon request, for up to three months, if the request was made before 15 December of the current quota year. Imports occurring under an extended licence would be counted against the relevant quota amount for the year in which the re-allocation took place. The Working Party took note of these commitments (paragraph 131).

The representative of China confirmed that the list of all entities responsible for the authorization or approval of imports would be updated and republished in the official journal, the MOFTEC Gazette, within one month of any change thereto. The Working Party took note of this commitment (paragraph 132).

Some members of the Working Party expressed concern that China's Provisional Procedures for the Administration of Automatic Registration for the Import of Special Commodities (13 August 1994), in particular the criteria for approval of registration, would act as a restraint on imports.


The representative of China emphasized that the purpose of the registration system was only to gather statistical information. He confirmed that China would bring its automatic licensing system into conformity with Article 2 of the Agreement on Import Licensing Procedures upon accession. The Working Party took note of this commitment (paragraph 136).

The representative of China confirmed that China would not require a separate import licence approval for goods subject to a TRQ allocation requirement but would provide any necessary import licence in the procedure that granted a quota allocation. The Working Party took note of this commitment (paragraph 138).

Chinese Taipei

The representative of Chinese Taipei stated that area restrictions applying to imports of certain passenger cars and certain small commercial vehicles, certain automobile chassis and motorcycles would be eliminated upon Chinese Taipei's accession to the WTO. Passenger cars, light commercial vehicles and certain fish products were the only industrial products that would be subject to tariff-rate quotas after WTO accession. For passenger cars and light commercial vehicles, the tariff rate quotas would be increased at the annual rate of 20 per cent. The transition period of the tariff rate quota system would be eight years after the accession year. Chinese Taipei also undertook that upon its accession, area restrictions on agricultural products, except young coconut which would be subject to tariff rate quotas, would be eliminated. These tariff rate quotas would be administered in a manner consistent with the requirements of the WTO Agreement, in particular the Agreement on Agriculture, the Agreement on Import Licensing Procedures and GATT 1994. The Working Party took note of these commitments (paragraph 61).

In response to further questions from members of the Working Party, the representative of Chinese Taipei explained that the decision whether a product should be included in the Negative List was taken by government agencies. The legal basis for including items in the negative list was Article 11 of the Foreign Trade Act, which permitted the imposition of a restriction if the restriction was necessary to fulfil obligations under international treaties or trade Agreements, or for defence purposes, social security, culture, human health, environmental protection reasons or to implement specific policies. After accession the inclusion of new items would be subject to a review procedure to ensure WTO consistency. Although the legislation did not specifically provide for interested parties to make representations concerning the inclusion of an item in the negative list, existing practice permitted such representations to be made to decision makers. The practice of inviting interested parties to express their view when considering changes to the Negative List would be continued. Following accession to the WTO, the number of items included in the negative list would be substantially reduced; inclusion of new items would be subject to a review procedure to ensure WTO consistency. He also noted that the effect of the recent Foreign Trade Act was to limit the types of considerations required to be taken into account by administrators when deciding whether items were to be included in the Negative List as subject to new import licensing requirements. The Working Party took note of this commitment (paragraph 66).

The Consolidated List of Commodities Subject to Import Regulations and Commodities Entrusted to Customs Import Examination was referred to in Attachment C to this Report. The representative of Chinese Taipei undertook to notify any changes introduced to the Consolidated List in accordance with the Agreement on Import Licensing Procedures. The Working Party took note of these commitments (paragraph 68).

In response to a request that Chinese Taipei produce a plan for the elimination of quantitative or other non-tariff measures on fish, the representative of Chinese Taipei stated that Chinese Taipei would eliminate all quantitative restrictions on these products from the date of accession, with the sole exception of import bans on mackerel, carangid and sardines. The existing import controls for


mackerel, carangid and sardines would be replaced by tariff rate quotas which would be distributed, as indicated in paragraphs 27-35, through procedures consistent with GATT 1994 and the Agreement on Import Licensing Procedures. The Working Party took note of these commitments (paragraph 69).

The representative of Chinese Taipei stated that upon accession, Chinese Taipei would implement a licensing system for recreational fishing vessels that conformed to the automatic licensing provisions of the WTO Agreement on Import Licensing Procedures and would require importers to have an approved abandonment/replacement right as applicable to domestically built fishing boats. He also stated that Chinese Taipei would eliminate the import ban on motorcycles over 150cc six months after accession to the WTO and would permit their import. At that time, Chinese Taipei would implement emission standards for motorcycles over 700cc comparable to international standards. The representative of Chinese Taipei also stated that the restrictions on motorcycle access to roads would generally apply only to the two major cross-island motorways in Chinese Taipei. He stated that restrictions on motorcycle access to roads would not be barriers to market access and that Chinese Taipei would consult, upon request of a WTO member, regarding road access restrictions and their effects. The representative of Chinese Taipei further stated that Chinese Taipei would eliminate the import ban on passenger cars equipped with diesel engines two years after accession to the WTO. The Working Party took note of these commitments (paragraph 71).

The representative of Chinese Taipei said that from the date of accession, Chinese Taipei would apply its import licensing and quantitative restrictions regime in strict conformity with WTO Agreements, in particular with the Agreements on Agriculture and Import Licensing Procedures. Chinese Taipei would also ensure that the distribution of import licenses, quotas, tariff-rate quotas, permits or any other means of approval for importation or the right of importation by all levels of government would not be conditioned on whether competing domestic suppliers of such products exist or on performance requirements of any kind, including but not limited to local content or mixing requirements, the transfer of technology, the conduct of research and development, minimum export requirements, or on the origin or nature of the enterprise. Chinese Taipei would ensure that price increases, if any, in respect of imports by state trading enterprises would be imposed in a manner consistent with the requirements of Article II:4 of GATT 1994 and Article 4.2 of the Agreement on Agriculture. The Working Party took note of these commitments (paragraph 72).

The representative of Chinese Taipei said that Chinese Taipei also undertook to eliminate and not reintroduce or apply import bans, quantitative restrictions, licensing restrictions, or other non-tariff measures having similar effect which were not justified under specific provisions of the WTO Agreement. He also noted that Chinese Taipei would not use measures related to customs procedures and technical product or safety standards and sanitary and phytosanitary measures as disguised barriers to trade and that any measures applied would be no more restrictive than necessary to accomplish their legitimate goals. The Working Party took note of these commitments (paragraph 73).

Armenia

The representative of Armenia stated that Resolution No. 124 dated 29 December 1995, regulated non-tariff measures in Armenia. Most imports were free of any prohibitions or quotas. Import restrictions were imposed only for health, security, and environmental reasons. The items affected were all kinds of weapons; military technology and the consumables necessary for its production; technologies, equipment and locators of nuclear materials (including heating materials); special non-nuclear materials and services related to it; and ionizing radiation sources. The importation of those products was subject to specific authorization issued by the Government of the Republic of Armenia. In response to requests from members of the Working Party, the representative of Armenia stated that Armenia would provide its initial notification of the laws and measures that establish these


requirements to the Committee on Import Licensing upon accession. The Working Party took note of this commitment (paragraph 73).

The representative of Armenia confirmed that a Government Decree making amendments to Government Decree No. 581 would be adopted by the Government of Armenia prior to the adoption of the Decision concerning the accession of Armenia by the WTO General Council. This Decree would change the duration of the period of validity for the import permits to one year and would permit multiple shipments by the same importers as well as facilitating testing procedures. The Working Party took note of this commitment (paragraph 80).

The representative of Armenia confirmed that, at the latest by the date of accession, Armenia would provide an initial notification of all laws, regulations and other procedures regulating its import licensing or permission requirements, i.e. the list of measures, the legislation and its responses to the import licensing questionnaire to the Committee on Import Licensing. The Working Party took note of this commitment (paragraph 86).

The representative of Armenia confirmed that, from the date of accession, Armenia would eliminate and would not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements, and other restrictions having equivalent effect, that cannot be justified under the provisions of the WTO Agreement. He further confirmed that the legal authority of the Government of Armenia to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIX, XX, and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. In this regard he also stated that the same kind of requirements contained in Resolution No. 124 dated 29 December 1995 relating to imports would be equally applied to imports and to the purchase or sale of similar domestic products. Any exemptions from those requirements would be equally applied to imports and the output of domestic firms. The Working Party took note of these commitments (paragraph 87).

FYROM

The representative of FYROM confirmed that, from the date of accession or as otherwise provided for in the timetable outlined in Table 5(a), no later than 31 December 2003, FYROM would eliminate and would not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements, and other restrictions having equivalent effect, that cannot be justified under the provisions of the WTO Agreement. He further confirmed that the legal authority of the Government of FYROM to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade will be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 107).

Cambodia

The representative of Cambodia confirmed that, no later than 1 June 2005, Cambodia would eliminate quantitative restrictions on the importation of fertilizers, pesticides and other agricultural inputs as described in paragraphs 75 and 76 and establish a WTO-consistent method of registration and review of imported agricultural chemicals. Requirements related to the safe storage and domestic distribution


of these products would apply only to domestic distributors or to importers using bonded storage prior to domestic distribution. He further confirmed that, in the context of Cambodia's implementation of the WTO Agreement on Technical Barriers to Trade, that from 1 January 2007 Cambodia would rely on the provisions of that Agreement to regulate domestic and international trade in these items, and that the commitment contained in paragraph 50 would also apply to requirements for registration and licensing fees for importers of agricultural inputs from 1 June 2005. The Working Party took note of these commitments (paragraph 77).

The representative of Cambodia confirmed that from the date of accession, his Government would not introduce, re-introduce or apply other non-tariff measures such as licensing, quotas, prohibitions, bans and other restrictions having equivalent effect that could not be justified under the provisions of the WTO Agreements. If balance-of-payment measures were necessary, Cambodia would impose them in a manner consistent with the relevant WTO provisions, including Article XVIII of the GATT and the Understanding on Balance-of-Payments Provisions of the GATT 1994. He further confirmed that any discretionary authority permitting the Government of Cambodia to suspend imports or licensing requirements that could suspend, ban, or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the requirements of the WTO. The Working Party took note of these commitments (paragraph 82).

Nepal

The representative of Nepal confirmed that, from the date of accession, Nepal would eliminate and would not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements, and other restrictions having equivalent effect, that cannot be justified under the provisions of the WTO Agreement. If balance-of-payments measures were necessary, Nepal would impose them in a manner consistent with the relevant WTO provisions, including Article XII and Article XVIII of the GATT and the Understanding on Balance-of-Payments Provisions of the GATT 1994. He further confirmed that the legal authority of the His Majesty's Government of Nepal to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the requirements of the WTO. The Working Party took note of these commitments (paragraph 50).

Saudi Arabia

In response to a further question from a Member, the representative of Saudi Arabia confirmed that, for transmission apparatus classified in heading 85.25 and listed in Annex E, only equipment whose operation requires a frequency assignment from CITC or equipment using frequencies not in accordance with the Saudi National Frequency Plan, are subject to non-automatic import licensing. Other transmission apparatus, such as personal digital assistants, whose operation requires a frequency assignment to a service provider, are not subject to licence. The Working Party took note of this commitment (paragraph 128).

With respect to Satellite Internet Receivers, HS 85291000, the representative of Saudi Arabia noted that these products were currently listed in Annex F as banned imports. He confirmed that Saudi Arabia would permit imports of these products, subject to a non-automatic licence, within three years of the date of Saudi Arabia's accession to the WTO. In his government's view, non-automatic licensing was necessary to protect public morals. He further stated that internet service providers transmitting to such satellite internet receivers would be required to use a Saudi internet filtering facility. The Working Party took note of this commitment (paragraph 132).


The representative of Saudi Arabia later stated that the review of items subject to import licensing had been completed and was reflected in Annex E. He assured the members of the Working Party that the list would continue to be reviewed at least once a year and the findings and decisions of each review would be published in the Official Gazette Umm al-Qura and notified to the Council on Trade in Goods. The Working Party took note of this commitment (paragraph 142).

In response to further questions from a member of the Working Party regarding seed import restrictions, the representative of Saudi Arabia clarified that Annex G set forth in detail the role of the Ministry of Agriculture, that all imported seeds were subject to import licensing and that Saudi Arabia would not apply the Seed Specifications as an unjustified barrier to trade. The Working Party took note of this commitment (paragraph 153).

The representative of Saudi Arabia confirmed that Saudi Arabia would, from the date of accession, eliminate and not introduce, re-introduce or apply non-tariff measures such as licensing, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect that cannot be justified under the provisions of the WTO Agreement. Any further amendments to the import licensing regime after accession would be fully in accordance with all relevant provisions of the WTO, including the Agreement on Import Licensing Procedures. He further confirmed that any discretionary authority permitting officials of the Kingdom of Saudi Arabia to suspend imports and exports or licensing requirements that could suspend, ban or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the provisions of the WTO, including Articles XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the Agreements on Agriculture, Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 155).

The representative of Saudi Arabia confirmed that Saudi Arabia would, from the date of accession, eliminate and not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures, such as quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect that could not be justified under the provisions of the WTO Agreement. He also confirmed that all import bans currently in place were listed in Annex F, and that the list of banned imports would be reviewed on an ongoing basis but at least once a year to remove items where permitting importation would not compromise the legitimate objectives of the Kingdom. Changes to Saudi law after accession would be fully in accordance with all relevant provisions of the WTO. He further confirmed that any discretionary authority permitting officials of the Kingdom of Saudi Arabia to suspend imports and exports or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the provisions of the WTO, including Articles XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the Agreements on Agriculture, Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 158).

Viet Nam

The representative of Viet Nam confirmed that from the date of accession, the import ban on cigarettes and other manufactured tobacco products would be eliminated and replaced with a production quota that included imports. The domestic production quota would be reduced by the quantity of cigarettes imported. A State-trading enterprise would provide access to Viet Nam's market for manufactured tobacco products, including cigarettes, in accordance with WTO provisions, and would operate in a transparent and non-discriminatory manner. The Working Party took note of these commitments (paragraph 206).

The representative of Viet Nam subsequently confirmed that Viet Nam would establish a non-discriminatory and transparent system for the importation, distribution, and use of large motorcycles


by individuals and firms that met appropriate criteria by 31 May 2007. He further confirmed that this commitment was made without prejudice to the distribution commitments set forth in Viet Nam's Schedule of Specific Commitments. Prospective purchasers and/or users of large motorcycles would need a large motorcycle operator's licence from the appropriate authority before purchasing or using a large motorcycle. To ensure the responsibility of large motorcycle operators, an applicant for an operator's licence would be required, inter alia, to reach a certain age and to demonstrate knowledge and skill in safely operating a large motorcycle. Distributors of large motorcycles would be permitted to sell such motorcycles only to purchasers presenting a valid large-motorcycle operator's licence from the appropriate regulatory authority. Any approvals required for the importation of large motorcycles (e.g., from the Ministry of Public Security or the Ministry of Trade) would be administered as automatic licenses in conformity with relevant WTO provisions, e.g., the GATT 1994 and the Agreement on Import Licensing Procedures, without restriction on the engine size, based on non-discriminatory published criteria, and without any overall quantitative restrictions. Distributors would be able to import large motorcycles for demonstration and showroom purposes, and for the operation of rider training programmes. The Working Party took note of these commitments (paragraph 208).

A Member asked Viet Nam to provide data on domestic production and registration of cars and trucks in Viet Nam and to justify Viet Nam's current ban on imports of second-hand vehicles. In response, the representative of Viet Nam said that 51,500 cars had been registered annually between 2003 and 2005, including 18,980 trucks and 24,200 passenger cars. In 2003-2004, approximately 43,850 cars and trucks had been produced annually. The representative of Viet Nam added that he considered the import prohibition on second-hand motor-vehicles of less than five years to be the most feasible measure to ensure traffic safety that Viet Nam could implement under the current conditions, as there was no alternative enforceable internal mechanism. Asked to reconsider the ban, which in the view of Members was not the least trade restrictive measure to ensure traffic safety, the representative of Viet Nam subsequently confirmed that Viet Nam would eliminate the import prohibition on used motor-vehicles and replace it with increased import duties from the date of accession. Detailed information on the proposed system is provided in Table 15. Importation of used motor vehicles had effectively been allowed as from 1 May 2006. He further confirmed that Viet Nam was developing a system of quality standards for traffic, environment, and human health/safety applicable to means of transportation in compliance with WTO rules. Regulations in this regard would be issued promptly. Viet Nam would only apply technical measures to second-hand motor vehicles in compliance with the TBT Agreement. The Working Party took note of these commitments (paragraph 209).

The representative of Viet Nam confirmed that the prohibition against superstitious, depraved, and reactionary cultural products applied to all organizations, individuals, domestic and foreign economic entities on a non-discriminatory basis. He further confirmed that this prohibition was based exclusively on the harmful content of the particular product and would not be applied in such a manner as to deny entry or access to distribution channels to products that did not fall within these prohibited categories. To this end, he noted that the Ministry of Culture and Information's management agencies (which included the Department of the Press, Department of Publishing, Department of Cinema, and Department of Performing Arts) conducted inspections in all economic sectors and assessed whether a cultural product was superstitious, reactionary or depraved on the basis of applicable laws, including the Commercial Law, the Law on the Press and the Law on Publication. He confirmed that cultural products would be permitted into Viet Nam, and would be allowed equal and non-discriminatory access to distribution channels, unless, following such inspection of the given product, the relevant management agency of the Ministry of Culture and Information determined that the product fell within one of the prohibited categories prescribed by the Vietnamese laws. The Working Party took note of these commitments (paragraph 215).

In response to a request for clarification from a Member, the representative from Viet Nam confirmed that the Ministry of Culture's line management requirements for cultural goods did not apply to


products that did not contain images, sounds, or text of a cultural nature, including blank computer disks, storage or memory devices, and application software. The representative of Viet Nam further confirmed that inspections of cultural products pursuant to the licensing requirement applied only to the first instance of importation of a given product, consistent with the requirements applied to domestic producers; if, upon inspection in the first instance of importation, the Ministry of Culture and Information approved the product for entry, any subsequent importation of the identical good from the same exporter would not be subject to inspection pursuant to the cultural licensing requirement, and could therefore be granted automatically an import licence and be imported directly into Viet Nam. The Working Party took note of these commitments (paragraph 216).

The representative of Viet Nam confirmed that from the date of accession, the restriction on imports of "specialized encryption machines and encryption software subject to State secret" set out in Table 12 would not apply to general, commercially traded goods equipped with encryption technology, which were destined for mass consumption, such as all products covered by the WTO Information Technology Agreement (ITA). He confirmed that Viet Nam would permit imports of ITA and other commercially traded goods in compliance with the WTO Agreement. The representative of Viet Nam further confirmed that Viet Nam would not impose unreasonable or burdensome requirements on imports in determining whether other goods with encryption technology were subject to the import restriction set out in Table 12. Once officials in Viet Nam had determined that a type of good equipped with encryption technology was not subject to this import restriction, that determination would apply to future imports of such good. The Working Party took note of these commitments (paragraph 218).

The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would eliminate and not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures, such as quotas, bans, permits, prior authorization requirements, licensing requirements and other restrictions having equivalent effect, that could not be justified under the provisions of the WTO Agreement. He confirmed that, to this end, Viet Nam would eliminate no later than the date of accession the import prohibition on cigarettes and cigars and used motor-vehicles and all quantitative import restrictions in the form of quotas or restrictive licenses inconsistent with WTO provisions. Viet Nam would also convert the discretionary import licensing regime applied to sugar into a TRQ upon accession. He further confirmed that, from the date of accession, the authority of his Government to suspend imports and exports, or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade, including those listed in Tables 12, 13(a-b), and 14, would be applied in conformity with the requirements of the WTO Agreement. The Working Party took note of these commitments (paragraph 227).

Tonga

The representative of Tonga confirmed that Tonga would remove its licensing requirements for eggs, cabin and ships biscuits, brandy, whisky, and rum by 31 December 2006 as indicated in the legislative action plan annexed to document WT/ACC/TON/15. The Working Party took note of this commitment (paragraph 79).

The representative of Tonga confirmed that, from the date of accession, Tonga would not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, prohibitions, bans and other restrictions having equivalent effect that cannot be justified under the provisions of the WTO Agreement. The legal authority of the Government of Tonga to restrict or prohibit importation of goods into Tonga would be applied from the date of accession in conformity with the relevant requirements of the WTO, in particular Articles XI, XII, XIII, XV, XVIII, XIX, XX, and XXI of the GATT 1994, and the Agreements on Agriculture, the Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards, and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 84).


Ukraine

The representative of Ukraine confirmed that by the date of accession Ukraine would eliminate all restrictions on the importation of ITA and other mass market technology goods with cryptographic capability, including import approval requirements and would not impose new restrictions after accession. He clarified that this included not requiring activity licenses for the repair and after-service activities for such ITA goods within Ukraine related to encryption capability. Further, requirements for controlling the importation of other dual-use goods with cryptographic capability would not impose unreasonable or burdensome requirements on such goods. The Working Party took note of these commitments (paragraph 100).

The representative of Ukraine confirmed that from the date of accession Ukraine would maintain transparent and science based standards for trade in ground beef. He further confirmed that Ukraine would not introduce a ban on this product that could not be justified under the provisions of the WTO Agreement. The Working Party took note of this commitment (paragraph 173).

The representative of Ukraine confirmed that from the date of accession, Ukraine would implement its import licensing procedures, including those relating to publication and provision of information on automatic and non-automatic licenses, in conformity with the WTO Agreement on Import Licensing Procedures, and that the provisions of the Agreement would be reflected in its laws and regulations. The Working Party took note of these commitments (paragraph 191).

The representative of Ukraine confirmed that Ukraine would eliminate the ban on imports of buses and trucks of older than eight years and of cars older than eight years from the date of accession. After this date, the imported vehicles would be subject to the same domestic legislation that was applied to all cars of similar age used in traffic in the territory of Ukraine to ensure that they comply with the relevant technical norms on safety and environmental standards and registration requirements, including registration fees, applied on a non-discriminatory basis. Requirements to provide an expert evaluation of the import classification by the Chamber of Commerce had been repealed. From the date of accession, Ukraine would eliminate and would not introduce, re-introduce or apply quantitative restrictions on imports or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements, and other restrictions having equivalent effect, that could not be justified under the provisions of the WTO Agreement, including measures referred to in paragraphs 171, 172 and 181. He further confirmed that the legal authority of Ukraine to suspend imports and exports or to apply licensing or other requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the requirements of the WTO Agreement, including Articles XI, XII, XIII, XIX, XX, and XXI of the GATT 1994, and the Agreements on Agriculture, Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 192).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would eliminate from the date of accession, and would not introduce, reintroduce or apply quantitative restrictions on imports or other non-tariff measures such as quotas, bans, permits, prior authorization requirements, licensing requirements or other requirements or restrictions having equivalent effect that could not be justified under the provisions of the WTO Agreement. The import licensing regime from the date of accession would be fully in accordance with all relevant provisions of the WTO Agreement, including the Agreement on Import Licensing Procedures. He further confirmed that the legal authority of the Government of Cape Verde to suspend imports or to apply licensing requirements that could be used to suspend, ban or otherwise restrict the quantity of trade would be applied from the date of accession in conformity with the provisions of WTO Agreement, including the GATT 1994, the Agreements on


Import Licensing Procedures and Safeguards, and the Understanding on Balance-of-Payments Provisions of the GATT 1994. The Working Party took note of these commitments (paragraph 123).

- Customs valuation

Ecuador

The representative of Ecuador said that his Government will continue not to apply minimum values for customs purposes from the date of accession of Ecuador to the WTO. Ecuador would abide by the provisions of the Agreements on Preshipment Inspection and Customs Valuation in this regard, from the date of accession of Ecuador to the WTO. The Working Party took note of these commitments (paragraph 29).

Mongolia

The representative of Mongolia stated that his Government's laws on customs valuation were in full conformity with the WTO Agreement on the Implementation of Article VII of the GATT 1994, and that Mongolia would not require recourse to any transitional period for implementation of that Agreement. Should the services of a preshipment inspection firm be used to assist Mongolia in the implementation of its customs procedures, the Government of Mongolia would ensure that the operations of such firms were consistent with the relevant WTO Agreements, e.g. on Preshipment Inspection and Customs Valuation. The Working Party took note of this commitment (paragraph 45).

With reference to customs practices and procedures, the representative of Mongolia said that his Government would apply customs practices and procedures in accordance with the provisions of Articles VII, VIII and X of the GATT 1994 and the WTO Agreement on Implementation of Article VII of the GATT 1994 from the date of its accession. By that date Mongolia would amend any provision of law or administrative regulation that provided for practices inconsistent with the above-mentioned provisions. The Working Party took note of these commitments (paragraph 46).

Bulgaria

The representative of Bulgaria indicated that it will fully apply the WTO provisions concerning customs valuation from the date of accession, including, in addition to the Agreement on the Implementation of Article VII of the GATT 1994, the provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment and the provisions on the Treatment of Interest Charges in Customs Value of Imported Goods. He further confirmed that, as an international Agreement, the provisions of the WTO Agreement on the Implementation of Article VII of the GATT 1994 would supersede domestic law after accession. The Working Party took note of this commitment (paragraph 73).

Panama

With reference to customs practices and procedures, the representative of Panama said that his Government would apply customs practices and procedures in accordance with the relevant WTO provisions including those of Articles VII, VIII and X of the GATT 1994 from the date of its accession. By that date, Panama would amend any provision of law or administrative regulation that provided for practices inconsistent with the above-mentioned provisions. He further stated that from the date of accession the use of minimum import prices would be eliminated and, that in accordance with the WTO Agreements on Agriculture and Implementation of Article VII of the GATT 1994, such measures would not be reintroduced. The Working Party took note of these commitments (paragraph 34).


The representative of Panama stated that by July 1996, his Government would enact a decree law on customs valuation that would be in full conformity with the WTO Agreement on the Implementation of Article VII of the GATT 1994, and that that law would come into effect by 1 January 1997. Panama would not require recourse to any additional transitional period for implementation of the Agreement. The Working Party took note of this commitment (paragraph 35).

Also, see "preshipment inspection" below.

Kyrgyz Republic

The representative of the Kyrgyz Republic indicated that the Kyrgyz Republic would fully apply the WTO provisions concerning customs valuation from the date of accession, including, in addition to the Agreement on the Implementation of Article VII of the GATT 1994, the provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment and the provisions on the Treatment of Interest Charges in Customs Value of Imported Goods. He further confirmed that, as an international Agreement, the provisions of the WTO Agreement on the Implementation of Article VII of the GATT 1994 would supersede domestic law after accession. He stated that upon accession, minimum import prices would not be applied for customs valuation purposes. The Working Party took note of these commitments (paragraph 63).

Latvia

The representative of Latvia confirmed that Latvia would fully apply the WTO provisions concerning customs valuation from the date of accession without recourse to a transition period, including the Agreement on the Implementation of Article VII of the GATT 1994 including its provisions on methods of appraisement and Annex I (Interpretative Notes) and Article 13 of the Agreement, as well as the provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision 4.1). The Working Party took note of these commitments (paragraph 62).

Estonia

The representative of Estonia confirmed that, from the date of accession, Estonia would apply fully the WTO provisions concerning customs valuation, including in addition to the Agreement on the Implementation of Article VII of the GATT 1994, the provisions on the Treatment of Interest Charges in Customs Value of Imported Goods and for the Valuation of Carrier Media Bearing Software for Data Processing Equipment. In accordance with these latter provisions, only the cost of the carrier medium itself would be accounted for in the customs value. He stated that Estonia would not use any form of reference price or fixed valuation schedule for the valuation of imports or to apply duties and taxes, and that all methods of valuation used were in strict conformity with those provided for in the WTO Agreement on the Implementation of Article VII of the GATT 1994. He further confirmed that, as an international Agreement, the provisions of the WTO Agreement on the Implementation of Article VII of the GATT 1994 would supersede domestic law upon accession. The Working Party took note of these commitments (paragraph 71).

Jordan

The representative of Jordan confirmed that Jordan would fully apply the WTO provisions concerning customs valuation from the date of accession without recourse to a transition period, including the Agreement on the Implementation of Article VII of the GATT 1994. In this regard, the Customs Law and its implementing regulations incorporated Annex I (Interpretative Notes) and provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision 4.1). The Working Party took note of these commitments (paragraph 94).


Georgia

The representative of Georgia confirmed that from the date of accession its laws and regulations on rules of origin would be in conformity with the provisions of the Agreement. In this regard, the requirements of Article 2(h) and Annex II, paragraph 3(d), i.e., that for non-preferential and preferential rules of origin, respectively, its customs authority or preshipment inspection authority acting on its behalf will provide upon request an assessment of the origin of the import and outline the terms under which it will be provided. The Working Party took note of this commitment (paragraph 73).

Albania

The representative of Albania committed that Albania had implemented a Decision of the Council of Ministers, Decision No. 516 dated 14 October 1999 entitled "On Some Changes to the Decision of the Council of Ministers On the Implementing Provisions of the Customs Code, No. 205 dated 13 April 1999". This legislation would ensure that the Implementing Provisions of the Customs Code would be in compliance with The Interpretive Note to Article 5.8 of the WTO Valuation Agreement; Article 7.3 of the WTO Valuation Agreement; Article 9 of the WTO Valuation Agreement. Albania would provide confirmation that it had published the implementing provisions explaining when "the customs authorities require the provision of a security" in order to fulfil its obligations under Article 12 of the Customs Valuation Agreement. The Working Party took note of these commitments (paragraph 73).

The representative of Albania confirmed that, from the date of accession, Albania would comply with the WTO provisions concerning customs valuation, including in addition to the Agreement on the Implementation of Article VII of the GATT 1994, the Interpretive Notes to that Agreement, and the provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment. In accordance with these latter provisions, only the cost of the carrier medium itself would be accounted for in the customs value (Decision 4.1). She added that, as an international Agreement, the provisions of the WTO Agreement on the Implementation of Article VII of the GATT 1994 would supersede domestic law upon accession. The Working Party took note of these commitments (paragraph 74).

The representative of Albania stated that Albania approved a Decision of the Council of Ministers entitled "On Some Changes to the Decision of the Council of Ministers On the Implementing Provisions of the Customs Code, No. 205 dated 13 April 1999", No. 516 dated 14 October 1999 which served as an amendment to the Implementing Provisions of the Customs Code. The modification in the implementing provisions of the Customs Code included a word-for-word text of the Interpretive Note to Article 5.8 of the WTO Customs Valuation Agreement, which provided that local taxes payable by reason of the sale of the goods for which a deduction was not made under Article 5.1(a) (iv) (deduction for customs duties and national taxes by reason of importation) shall be made under Article 5.1(a) (i) (deductions for commissions or profit and general expenses). She further confirmed that prior to Albania's accession to the WTO, both the Law on Customs Code of the Republic of Albanian, No. 8449 dated 27 January 1999 and the Decision of the Council of Ministers, No. 205 dated 14 April 1999 would be amended to provide that the transaction value of cinematographic films imported into Albania would not include royalties and licence fees for the right to reproduce or distribute them, and that such changes would not be added toward their dutiable value. The Working Party took note of these commitments (paragraph 75).

Oman

The representative of Oman confirmed that, from the date of accession, Oman would apply fully the WTO provisions concerning customs valuation, including in addition to the Agreement on the Implementation of Article VII of the GATT 1994, the provisions on the Treatment of Interest Charges in Customs Value of Imported Goods and for the Valuation of Carrier Media Bearing Software for Data


Processing Equipment. In accordance with these latter provisions, only the cost of the carrier medium itself would be accounted for in the customs value. He stated that Oman would not use any form of reference price or fixed valuation schedule for the valuation of imports or to apply duties and taxes, and that all methods of valuation used were in strict conformity with those provided for in the WTO Agreement on the Implementation of Article VII of the GATT 1994. The Working Party took note of these commitments (paragraph 64).

Croatia

The representative of Croatia confirmed that Croatia would fully apply the WTO provisions concerning customs valuation from the date of accession without recourse to a transition period, including the Agreement on the Implementation of Article VII of the GATT 1994. In this regard, minimum import valuation provisions had been eliminated and the new Law and its implementing regulations incorporated Annex I (Interpretative Notes) and provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision 4.1). He further confirmed that the Customs Law had been amended so that the "sale for exportation value" of cinematographic films imported in Croatia would not include royalties and licence fees for the right to reproduce or distribute them, nor would such charges be added toward their dutiable value. The Working Party took note of these commitments (paragraph 83).

Moldova

The representative of Moldova confirmed that, from the date of accession, Moldova would apply fully the WTO provisions concerning customs valuation, including in addition to the Agreement on the Implementation of Article VII of the GATT 1994, the provisions on the Treatment of Interest Charges in Customs Value of Imported Goods and for the Valuation of Carrier Media Bearing Software for Data Processing Equipment. In accordance with these latter provisions, only the cost of the carrier medium itself would be accounted for in the customs value. He also confirmed that Moldova had eliminated the use of reference prices for determining the customs value of imports, and that from the date of accession Moldova would not use minimum values, reference prices, or a fixed valuation schedule for the valuation of imports or to apply duties and taxes. He added that, as an international Agreement, the provisions of the WTO Agreement on the Implementation of Article VII of the GATT 1994 would supersede domestic law after accession. The Working Party took note of these commitments (paragraph 90).

Lithuania

The representative of Lithuania stated that the system of import reference prices, including those applied to sugar, grain and products thereof, poultry, forage products, leguminous vegetables, oil and products thereof, matches and corrugated sheets, as well as the system of "price-in-checking", had been eliminated on 1 April 2000, and that such measures would not be reintroduced except in accordance with WTO Agreements. He added that "comparative prices" will never be applied as the customs value of imports. The Working Party took note of these commitments (paragraph 79).

The representative of Lithuania confirmed that as from the date of its accession Lithuania would not use any form of reference price of fixed values to establish the value of imports and exports for customs purposes. He also stated that from the date of its accession Lithuania's customs valuation legislation and practice would be in full conformity with the relevant WTO provisions, including Article VII of GATT 1994 and the Agreement on Implementation of Article VII without any transition period. The Working Party took note of this commitment (paragraph 80).


China

In response, the representative of China stated that China had ceased to use and would not reintroduce minimum or reference prices as a means to determine customs value. The Working Party took note of this commitment (paragraph 140).

The representative of China confirmed that, upon accession, China would apply fully the Customs Valuation Agreement, including the customs valuation methodologies set forth in Articles 1 through 8 of the Agreement. In addition, China would apply the provisions of the Decision on the Treatment of Interest Charges in Customs Value of Imported Goods, and the Decision on the Valuation of Carrier Media Bearing Software for Data Processing Equipment, adopted by the WTO Committee on Customs Valuation (G/VAL/5), as soon as practicable, but in any event no later than two years from the date of accession. The Working Party took note of these commitments (paragraph 143).

Chinese Taipei

The representative of Chinese Taipei stated that Chinese Taipei would continue to improve its current practice of requiring importers to post bonds for prompt clearance of goods in order to make the bond amount a closer reflection of the actual value of the goods. Any bond paid would be refunded, if a post-clearance assessment of the customs value of the goods was less than the bond amount. Chinese Taipei would, by the date of accession, adopt an equitable, transparent Customs bonding system for any perishable fruits and vegetables subject to such requirements that allows for potentially frequent adjustment to the bond value to take account of prevailing market forces. The representative of Chinese Taipei stated that the Customs bonding system would have the following characteristics:

(i) specific bond values would be fixed for each supplier country. Upon request, Chinese Taipei Customs authorities would make available to any domestic or foreign interested party the data, the data source, and the methodology used in formulating the reference price upon which the value of the bond was based.

(ii) Adjustments would be made to the specific bond values, as frequently as necessary, to take account of prevailing international market prices, and seasonal quality consideration.

(iii) Alternative data sources would be considered, should representatives of an exporting country believe that more appropriate and accurate data exist beyond that being employed by Chinese Taipei in setting the bond values.

(iv) A mechanism would be established to provide, at the request of either an exporting country or Chinese Taipei authorities, for prompt consultations should a question or concern arise relative to an established bond value.


The representative of Chinese Taipei confirmed that amendments to bring the Customs Law into conformity with the Customs Valuation Agreement would be made prior to accession, either by eliminating the inconsistent practices or amending current laws and regulations to bring procedures into line with the Customs Valuation Agreement. He confirmed that Chinese Taipei would implement the Customs Valuation Agreement fully upon accession, without recourse to any transition period. He further committed that Chinese Taipei would, with a view to resolving specific problems, upon request, provide information to WTO Members on the methods for determination of customs valuation of specific products and consult concerning the effect of Chinese Taipei's customs valuation procedures on their trade. The Working Party took note of these commitments (paragraph 80).


Armenia

The representative of Armenia stated that all the provisions of the WTO Agreement on the Implementation of Article VII of GATT 1994 would be adopted as an integral part of Armenia's Customs Code upon Armenia's accession to the WTO. All relevant laws would be in full conformity with the requirements of the Agreement on Implementation of Article VII of the GATT 1994. In particular, a legislative amendment to Article 82 of the Customs Code enacted on 25 September 2002 stipulates that customs valuation shall be made in accordance with the Interpretative Notes to the WTO Customs Valuation Agreement. By means of a Government Decree, made pursuant to Article 82 of the Customs Code, the Interpretative Notes of the Agreement would be fully incorporated in Armenia's customs valuation laws. As well, the Decision of 24 September 1984 on the Valuation of Carrier Media Bearing Software for Data Processing Equipment would be incorporated into the new Customs Code (Article 85, Paragraph (d)) ensuring that valuation of the software was based on the value of the media. Armenia would enact the legislation and regulations addressing these issues prior to the adoption of the Decision concerning Armenia's accession to the WTO. He confirmed that on 20 November 2002 the Parliament of Armenia had adopted the necessary amendments to the Customs Code, which would be enacted in law prior to the adoption by the General Council of the Decision concerning Armenia's accession to the WTO. The Working Party took note of these commitments (paragraph 97).

FYROM

The representative of FYROM confirmed that, from the date of accession, FYROM would apply fully the WTO provisions concerning customs valuation, including the Agreement on the Implementation of Article VII of the GATT 1994 and Annex I (Interpretative Note) and the provisions for the Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision No. 4.1), providing that valuation of the software was based on the value of the media. He stated that FYROM would not use any form of reference price or fixed valuation schedule for the valuation of imports or to apply duties and taxes, and that all methods of valuation used were in strict conformity with those provided for in the WTO Agreement on the Implementation of Article VII of the GATT 1994. The Working Party took note of these commitments (paragraph 111).

Cambodia

The representative of Cambodia stated that legislation on the valuation of imports for customs and taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted by 1 July 2004. Cambodia would progressively implement the Agreement on Customs Valuation in accordance with the action plan in Table 7, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraphs 89, 90 and 91 would be applied by Cambodia. Full implementation will start from 1 January 2009. The Working Party took note of this commitment (paragraph 93).

Nepal

In response to questions concerning the right to appeal referred to in Article 11 of the Customs Valuation Agreement, the representative of Nepal said that in accordance with Section 37 of the Customs Act 1962, the importer had the right to appeal to the Revenue Tribunal against the decisions of customs officials in respect of the determination of customs value. Nepal was currently preparing the establishment of an independent administrative tribunal to review the decisions of the customs authority regarding customs valuation. It was foreseen that the decisions of the administrative tribunal would be subject to appeal to the Revenue Tribunal, which was a part of judicial system. Nepal believed that such institutional system would provide prompt review and correction of administrative actions relating to customs matters, in accordance with Article X:3(b) and (c) of


GATT 1994 and the Agreement on Customs Valuation. He confirmed that in pursuance of the action plan contained in Table 3, the right to appeal to an independent administrative tribunal would be in effect on 31 December 2004. The Working Party took note of this commitment (paragraph 53).

The representative of Nepal stated that legislation on the valuation of imports for customs and taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted by 1 July 2004. Nepal would progressively implement the Agreement on Customs Valuation in accordance with the action plan in Table 3, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraphs 55 and 56, would be applied by Nepal. Full implementation will start from 1 January 2007. The Working Party took note of these commitments (paragraph 57).

Saudi Arabia

The representative of Saudi Arabia confirmed that the Kingdom of Saudi Arabia would implement the provisions of the WTO Agreement on Implementation of Article VII of GATT 1994 (concerning customs valuation) in full from the date of accession to the WTO, without recourse to any transitions. He also confirmed that Saudi Arabia would implement paragraph 2 of Decision 4.1 on the Valuation of Carrier Media Bearing Software for Data Processing Equipment. The GCC Common Customs Law and Implementing Regulations, which came into effect on 1 January 2003, substantially implemented the provisions of the Customs Valuation Agreement. Deficiencies in the law and regulations identified by members had been remedied in Ministerial Decision No. 1207 of 9.5.1425H (27 June 2004). He further confirmed that the Ministerial Decision would remain in effect until the GCC Rules of Implementation were officially amended by the GCC. The Working Party took note of these commitments (paragraph 164).

Viet Nam

The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would fully apply the WTO provisions concerning customs valuation, including the Agreement on the Implementation of Article VII of the GATT 1994 and Annex I (Interpretative Notes). Viet Nam would ensure that any customs valuation method to be applied would be in accordance with these WTO rules. In this regard, he confirmed that minimum prices and any system of reference prices or fixed valuation schedule applied to imports in lieu of the transaction value to determine customs valuation had been eliminated and would not be reintroduced and that that all methods of valuation used were in strict conformity with those provided for in the WTO Customs Valuation Agreement. He added that Viet Nam was currently applying paragraph 2 of Decision No. 4.1, the Valuation of Carrier Media Bearing Software for Data Processing Equipment (G/VAL/5), as provided in Annex 1 to Circular No. 113. Viet Nam committed to implement Decision No. 3.1 as soon as possible, but in any event no later than two years from the date of accession and paragraph 2 of Decision No. 4.1 upon accession. He further confirmed that any modification to or amendment of the Decree No. 155 or Circular No. 113, including the Annex thereto, would be in compliance with the WTO Customs Valuation Agreement, including the Interpretative Notes. Viet Nam would inform the WTO Customs Valuation Committee of any changes to Decree No. 155 or Circular No. 113, including the Annex to Circular No. 113, or any other laws, regulations, decrees or circulars that were relevant to the WTO Customs Valuation Agreement, in accordance with Article 22 of the Agreement, including relevant changes in the administration of these provisions. The Working Party took note of these commitments (paragraph 238).

Tonga

The representative of Tonga confirmed that legislation on the valuation of imports for customs and taxation purposes conforming to the requirements of the WTO Agreement on the Implementation of


Article VII of the GATT 1994 had been drafted and was expected to be submitted to the Parliament for enactment in 2006. Tonga would provide any interested Member a copy of the draft Regulations for implementation of the amended Customs and Excise Act by 31 July 2006. Tonga would apply fully the Agreement no later than 1 January 2008 according to the action plan in Table 9. During this period, the scope of implementation of other aspects of the Agreement and other measures as described in paragraphs 89 and 90 would be applied by Tonga. The Working Party took note of this commitment (paragraph 91).

Ukraine

The representative of Ukraine confirmed that, as from the date of accession, Ukraine would apply the WTO provisions concerning customs valuation, including the Agreement on the Implementation of Article VII of the GATT 1994 and Annex I (Interpretative Note) and paragraph 2 of the Decision on Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision No. 4.1), providing that valuation of software was based on the value of the media. He stated that Ukraine would not use any form of reference or minimum prices or fixed valuation schedules for the valuation of imports and that all methods of valuation used were in conformity with those provided for in the WTO Agreement on the Implementation of Article VII of the GATT 1994. The Working Party took note of these commitments (paragraph 204).

Cape Verde

The representative of Cape Verde stated that legislation on the valuation of imports for customs and taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted prior to Cape Verde's accession to the WTO, but that some of the provisions would not immediately go into effect. Cape Verde would progressively implement the Agreement on Customs Valuation and Annex I (Interpretative Notes) in accordance with the Action Plan in Table 9, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraphs 127 to 129, would be applied by Cape Verde. Cape Verde would also apply Decision No. 3.1 of the Committee on Customs Valuation (Treatment of Interest Charges in the Customs Value of Imported Goods) and paragraph 2 of the Decision on Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision 4.1). Full implementation would start from 1 January 2011. The Working Party took note of these commitments (paragraph 130).

- Rules of origin

Bulgaria

The representative of Bulgaria confirmed that Bulgaria would remedy any departures from full conformity with the WTO Agreement on Rules of Origin prior to its accession, and that by that time, Bulgaria's application of rules of origin for both MFN and preferential trade would be administered in conformity with the provisions of the Agreement. The Working Party took note of this commitment (paragraph 75).

Kyrgyz Republic

The representative of the Kyrgyz Republic confirmed that the Kyrgyz Republic would remedy any departures from full conformity with the WTO Agreement on Rules of Origin prior to its accession, and that by that time, the Kyrgyz Republic's application of rules of origin for both MFN and preferential trade would be administered in conformity with the provisions of the Agreement. The Kyrgyz Republic would adopt the Harmonized Rules of Origin once finalized by the WTO in co-operation with the World Customs Organization. The Working Party took note of this commitment (paragraph 66).


Estonia

The representative of Estonia stated that the Government Regulation establishing Estonia's non-preferential rules of origin would be adopted by 30 June 1999, or in any case no later than by the date of accession. He confirmed that from the date of accession the non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin. The Working Party took note of this commitment (paragraph 75).

Jordan

The representative of Jordan stated that, from the date of accession, Jordan's preferential and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin. The requirements of Article 2(h) and Annex II, Paragraph 3(d) of the Agreement would also be fully implemented prior to accession. He also stated that in any event, from the date of accession, Customs would provide an assessment of the origin of the import upon the request of an exporter, importer or any person with a justifiable cause. Any request for such an assessment would be accepted even before trade in the goods concerned began. Any such assessment would be binding for three years. The Working Party took note of these commitments (paragraph 100).

Albania

The representative of Albania stated that from the date of accession Albania preferential and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin. The requirements of Article 2(h) and Annex II, Paragraph 3(d) of the Agreement would also be fully implemented prior to accession. She also stated that in any event, from the date of accession the Customs would provide an assessment of the origin of the import upon the request of an exporter, importer or any person with a justifiable cause. Any request for such an assessment would be accepted even before trade in the goods concerned began. Any such assessment would be binding for three years. The Working Party took note of these commitments (paragraph 79).

Oman

The representative of Oman stated that the Government Regulation establishing Oman's rules of origin would be adopted no later than by the date of accession. He confirmed that from the date of accession Oman's rules of origin would comply fully with the WTO Agreement on Rules of Origin. The Working Party took note of this commitment. (paragraph 67).

Croatia

The representative of Croatia confirmed that from the date of accession its laws and regulations on rules of origin would be in conformity with the provisions of the Agreement. In this regard, the requirements of Article 2(h) and Annex II, paragraph 3(d), i.e., that for non-preferential and preferential rules of origin, respectively, its customs authority or preshipment inspection authority acting on its behalf will provide upon request an assessment of the origin of the import and outline the terms under which it will be provided. The Working Party took note of this commitment (paragraph 88).

Lithuania

The representative of Lithuania confirmed that from the date of accession Lithuania's laws and regulations on rules of origin for both MFN and preferential trade would be applied in conformity with the provisions of the WTO Agreement on Rules of Origin, including the provisions of Annex II. In this regard, the requirements of Article 2(h) and Annex II, paragraph 3(d), i.e., that for non-preferential and preferential rules of origin, respectively, its customs authority will provide upon the


request of an exporter, importer or any person with a justifiable cause an assessment of the origin of the import and outline the terms under which it will be provided. According to the provisions of the WTO Agreement on Rules of Origin specified above, any request for such an assessment would be accepted even before trade in the goods concerned began, and any such assessment would be binding for three years. The Working Party took note of this commitment (paragraph 86).

Moldova

The representative of Moldova confirmed that from the date of accession Moldova's preferential and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin, and that the requirements of Article 2(h) and Annex II, paragraph 3(d) of the Agreement, which require provision upon request of an assessment of the origin of the import and outline the terms under which it will be provided, would be established in Moldova's legal framework prior to accession. The Working Party took note of this commitment (paragraph 94).

China

The representative of China stated that China's rules of origin for import and export were non-preferential rules of origin. Once the international harmonization of non-preferential rules of origin was concluded, China would fully adopt and apply the internationally harmonized non-preferential rules of origin. A mechanism that met the requirements of Articles 2(h) and 3(f), and Annex II, paragraph 3(d) of the Agreement, which required provision upon request of an assessment of the origin of an import or an export and outlined the terms under which it would be provided, would be established in China's legal framework by the date of accession. The Working Party took note of these commitments (paragraph 100).

The representative of China further stated that China would not use the rules of origin as an instrument to pursue trade objectives directly or indirectly. He also confirmed that China would apply rules of origin equally for all purposes. The Working Party took note of these commitments (paragraph 101).

The representative of China confirmed that from the date of accession, China would ensure that its laws, regulations and other measures relating to rules of origin would be in full conformity with the WTO Agreement on Rules of Origin and that it would implement such laws, regulations and other measures in full conformity with that Agreement. The Working Party took note of this commitment (paragraph 102).

Chinese Taipei

The representative of Chinese Taipei said that the Customs Law had been amended in April 1997 to provide a legal basis for the establishment of rules of origin fully consistent with the WTO Agreement. The Rules of Origin on Imported Goods set out the criteria for determining origin. The representative of Chinese Taipei stated that Chinese Taipei would ensure that its laws and regulations relating to rules of origin were consistent with the relevant WTO Agreements upon accession. The Working Party took note of this commitment (paragraph 82).

Armenia

The representative of Armenia confirmed that from the date of accession its laws and regulations on rules of origin would be in conformity with provisions of the Agreement on Rules of Origin and other WTO provisions including the requirements of Article 2(h) and Annex II, paragraph 3(d). In this regard, he also confirmed that for non-preferential and preferential rules of origin, respectively, the relevant Armenian authorities, or preshipment inspection authority acting on their behalf, would


provide, upon request of an exporter, importer or any person with a justifiable cause, an assessment of the origin of the import and outline the terms under which it will be provided. According to the provisions of the WTO Agreement on Rules of Origin specified above, any request for such an assessment would be accepted even before trade in the goods concerned began, and any such assessment would be binding for three years. He confirmed that on 20 November 2002 the Parliament of Armenia had adopted the necessary amendments to fully implement these provisions, which would be enacted in law prior to the adoption by the General Council of the Decision concerning Armenia's accession to the WTO. The Working Party took note of these commitments (paragraph 102).

FYROM

The representative of FYROM confirmed that from the date of accession FYROM's preferential and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin, and that the requirements of Article 2(h) and Annex II, paragraph 3(d) of the Agreement, which require provision upon request of an assessment of the origin of the import and outline the terms under which it will be provided, would be established in FYROM's legal framework prior to accession. The Working Party took note of this commitment (paragraph 115).

Cambodia

The representative of Cambodia confirmed that his Government intended to comply fully with the provisions of the WTO Agreement on Rules of Origin in the application of preferential and non-preferential rules of origin and would be able to do so after enactment of the new Customs Law and its implementing regulations, no later than 1 January 2005. In particular, the requirements of Article 2(h) and Annex II paragraph 3(d) of the Agreement, which require provision, upon request, of an assessment of the origin of the import and outline the terms under which it will be provided, would be established in Cambodia's Law on Customs from the date of its promulgation, or if necessary, by government decree, no later than 1 January 2004. The Working Party took note of this commitment (paragraph 96).

Nepal

The representative of Nepal confirmed that Nepal, from the date of accession, would adopt the procedural protection covering the requirements of Article 2(h) and Annex II, paragraph 3(d) of the WTO Agreement on Rules of Origin in its domestic legislation and that for non-preferential and preferential rules of origin, respectively, the relevant Nepalese authorities would provide, upon request of an exporter, importer or any person with a justifiable cause, an assessment of the origin of the import and outline the terms under which it will be provided. The Working Party took note of these commitments (paragraph 68).

Saudi Arabia

The representative of Saudi Arabia stated that, from the date of accession, Saudi Arabia's laws and regulations for preferential and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin. The representative of Saudi Arabia confirmed that Saudi Arabia's rules of origin would be established in law and notified to the WTO Secretariat and the Committee on Rules of Origin by the time of accession. The requirements of Article 2(h) and Annex II, Paragraph 3(d) of the Agreement would be fully implemented prior to accession. He also stated that, from the date of accession, the Customs Authorities would provide for an assessment of the origin of the import upon the request of an exporter, importer or any person with a justifiable cause. Any request for such an assessment would be accepted even before trade in the goods concerned began. Any such assessment would be binding for three years. The Working Party took note of these commitments (paragraph 167).


Viet Nam

The representative of Viet Nam confirmed that from the date of accession Viet Nam's laws and regulations on rules of origin for both MFN and preferential trade would be applied in conformity with the provisions of the WTO Agreement on Rules of Origin, including the provisions of Article 2(h) and Annex II, and that these provisions would be established in Viet Nam's legal framework. He further confirmed that, in line with the requirements of Article 2(h) and of Annex II, paragraph 3(d), both for non-preferential and preferential rules of origin, Viet Nam's customs authorities would provide an assessment of the origin of the import and outline the terms under which such an assessment would be provided upon the request of an exporter, importer or any person with a justifiable cause. According to the provisions of the WTO Agreement on Rules of Origin specified above, any request for such an assessment would be accepted even before trade in the goods concerned had begun, and any such assessment would be binding for three years. The representative of Viet Nam further stated that, notwithstanding the measure or instrument of commercial policy to which they were linked, Viet Nam would not use the rules of origin as an instrument to pursue trade objectives directly or indirectly. The Working Party took note of these commitments (paragraph 244).

Tonga

In reply, the representative of Tonga confirmed that the PICTA provisions were Tonga's only preferential rules of origin and that Tonga had no non-preferential rules of origin. He added that Tonga would incorporate the provisions of the WTO Agreement on Rules of Origin into the new Customs and Excise Bill 2005 currently being drafted and share the relevant draft text with interested WTO Members as soon as possible. He expected Parliament to pass this legislation in 2006. The Working Party took note of this commitment (paragraph 95).

The representative of Tonga confirmed that, from the date of accession, Tonga's preferential and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin, including the provisions of Article 2(h) and Annex II, paragraph 3(d) of the Agreement, i.e., that for preferential rules of origin, (e.g., pursuant to PICTA), the customs authority would upon request from an exporter, importer or any person with a justifiable cause for an assessment of the preferential origin of the import make such a determination as soon as possible, but no later than 150 days after the request had been submitted provided that all necessary elements had been submitted. Tonga would apply the same provisions for non-preferential rules of origin when it establishes such rules. Tonga would also abide by the relevant WTO provisions on transparency and the provision of information about its rules of origin and their application. The Working Party took note of this commitment (paragraph 96).

Ukraine

The representative of Ukraine confirmed that from the date of accession Ukraine's preferential and non-preferential rules of origin would comply with the WTO Agreement on Rules of Origin, and that the requirements of Article 2(h) and Annex II, paragraph 3(d) of the Agreement, which require provision upon request of an assessment of the origin of the import and outline the terms under which it will be provided, would be established in Ukraine's legal framework prior to accession. The Working Party took note of these commitments (paragraph 213).

Cape Verde

The representative of Cape Verde stated that, from July 2008, Cape Verde's laws and regulations for preferential and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin. He further confirmed that Cape Verde's rules of origin would be established in law and notified to the WTO Secretariat and the Committee on Rules of Origin by the time of accession.


The requirements of Article 2(h) and Annex II, Paragraph 3(d) of the Agreement would be fully implemented by July 2008. He also stated that, by July 2008, the Customs Authorities would provide for an assessment of the origin of the import upon the request of an exporter, importer or any person with a justifiable cause. Any request for such an assessment would be accepted even before trade in the goods concerned began. Any such assessment would be binding for three years. The Working Party took note of these commitments (paragraph 136).

- Other customs formalities

Cambodia

The representative of Cambodia confirmed that in order to address concerns about smuggling and other customs administration issues brought to its attention, his Government was in the process of establishing a dispute settlement mechanism within the Cambodian Customs Service to accept and act upon complaints about customs practices from traders and governments. This mechanism was authorized in the new Customs Law and would be established prior to 1 January 2005. The Working Party took note of this commitment (paragraph 99).

Saudi Arabia

Members of the Working Party asked Saudi Arabia to describe how duties collected were apportioned to various GCC member States. The representative of Saudi Arabia explained that for the first three years following the establishment of the GCC Customs Union, the duties would be apportioned according to the final destination of the goods. The arrangement would be reviewed after the transitional period of three years. The Working Party took note of this commitment (paragraph 169).

Ukraine

The representative of Ukraine confirmed that the classification of goods for customs purposes would be made strictly according to the Harmonized Commodity Description and Coding Systems of the World Customs Organization, and that the Chamber of Commerce's opinion on the classification of goods (expert opinion) was no longer required to obtain an import or export licence or for any other mandatory customs operation. The Working Party took note of these commitments (paragraph 216).

- Pre-shipment inspection

Ecuador, Mongolia

See "Customs valuation" above.

Panama

The representative of Panama said that should the services of a preshipment inspection firm be used to assist Panama in the implementation of its customs procedures, the Government of Panama would ensure that the operations of such firms were consistent with the relevant WTO Agreements, in particular, on Preshipment Inspection and Customs Valuation. The Working Party took note of this commitment (paragraph 36).

Kyrgyz Republic

In response to questions, the representative of the Kyrgyz Republic stated that the Kyrgyz Republic had no plans to introduce any preshipment inspection requirements; however, if such requirements were


introduced, they would be consistent with the requirements of the Agreement on Preshipment Inspection. The Working Party took note of this commitment (paragraph 67).

Jordan

The representative of Jordan stated that if Jordan in the future engaged the services of a pre-shipment inspection service provider Jordan would ensure that the requirements of the Agreement on Preshipment Inspection were implemented in full. He confirmed that Jordan would ensure that the operations of any such preshipment inspection firm would meet WTO norms, including the establishment of charges and fees consistent with Article VIII of the GATT 1994, observance of due process and the transparency requirements of the relevant WTO Agreements, in particular Article X of the GATT 1994, the Agreement on Preshipment Inspection and the Agreement on the Implementation of Article VII of the GATT 1994, as well as the substantive provisions of these Agreements. The Working Party took note of these commitments (paragraph 103).

Georgia

The representative of Georgia confirmed that his Government would ensure that the operations of preshipment inspection entities would be consistent with the relevant WTO Agreements, in particular GATT Article VIII, the Agreement on Preshipment Inspection, the Recommendations of the Working Party on Pre-Shipment Inspection of 2 December 1997 and any subsequent recommendations issued by that Working Party, the Agreement on the Implementation of Article VII (the Customs Valuation Agreement), and the Agreements on Import Licensing Procedures, Rules of Origin, Implementation of Article VI (Antidumping), Subsidies and Countervailing Measures, Safeguards, and Agriculture. Georgia would ensure that any private firm performing customs duties covered by WTO rules would publish their practices and procedures as required by GATT Article X, that rulings by the firm would be advisory only to the State Department of Customs and would be appealable to the judiciary, that any rulings of general applicability would be made available to WTO Members and to importers and exporters upon request, and that Georgia would, upon request of WTO Members, meet to discuss the activities of such firms and their impact on trade with a view to resolving problems. He recognized that the fee structure in the PSI contract was not fully consistent with GATT Article VIII. The Government would bring the fee structure into full compliance within two years. In any renewal of the PSI contract or any new contract, the fee structure would be fully consistent with WTO provisions, in particular Article VIII of the GATT. The Working Party took note of this commitment (paragraph 76).

Albania

The representative of Albania stated that if Albania in the future engaged the services of a pre-shipment inspection service provider Albania would ensure that the requirements of the Agreement on Preshipment Inspection were implemented in full. Albania would take full responsibility to ensure that such enterprises operating on its behalf complied with the provisions of WTO Agreements. Decisions by such firms could be appealed by importers in the same way as administrative decisions taken by the Albanian government. Any pre-shipment inspection regime would be temporary and would only operate until such time as the Albanian Customs authorities were able to carry out such functions. The Working Party took note of these commitments (paragraph 81).

Oman, Croatia

See "Customs valuation" above.


Moldova

The representative of Moldova confirmed that in utilising pre-shipment inspection service providers, Moldova would ensure that the requirements of the Agreement on Preshipment Inspection were implemented in full. Moldova would take full responsibility to ensure that the operations of any preshipment inspection companies retained by Moldova meet the requirements of the WTO Agreements, including the establishment of charges and fees consistent with Article VIII of the GATT 1994, and will comply with the due process and transparency requirements of the WTO Agreements, in particular Article X of the GATT 1994, and the Agreement on the Implementation of Article VII of the GATT 1994. In respect to fees for remuneration of the pre-shipment entity the parties agree to maintain at all times a fee structure compliant with WTO obligations. Moldova confirmed that its pre-shipment inspection regime would be temporary and would only operate until such time as the Moldovan Customs authorities were able to carry out the functions presently performed by pre-shipment inspection service providers. The Working Party took note of these commitments (paragraph 96).

China

The representative of China stated that, currently, there were trade and commerce inspection agencies (including joint-venture agencies) engaged in preshipment inspection. He further stated that China would comply with the Agreement on Preshipment Inspection, and would regulate the existing trade and commerce inspection agencies and permit the qualified agencies to be engaged in preshipment inspection in line with the government mandate or the terms and conditions of commercial contracts. The Working Party took note of this commitment (paragraph 145).

Some members of the Working Party requested information on whether China used the services of a private preshipment inspection entity. The representative of China confirmed that China would ensure that, upon accession, any laws and regulations relating to preshipment inspection by any inspection agency, including private entities, would be consistent with relevant WTO Agreements, in particular, the Agreement on Preshipment Inspection and the Customs Valuation Agreement. Moreover, any fees charged in connection with such preshipment inspection would be commensurate with the service provided, in conformity with Article VIII:1 of the GATT 1994. The Working Party took note of these commitments (paragraph 146).

Chinese Taipei

The representative of Chinese Taipei stated that Chinese Taipei would ensure that its laws and regulations relating to preshipment inspection would be consistent with the relevant WTO Agreements, in particular, the Agreements on Preshipment Inspection and Customs Valuation. The Working Party took note of this commitment (paragraph 84).

Armenia

The representative of Armenia confirmed that his Government would ensure that the operation of any future pre-shipment inspection system program would be applied in conformity with the requirements of the WTO Agreement, in particular the Agreement on Pre-shipment Inspection, the recommendations of the Working Party on Pre-shipment Inspection of 2 December 1997 and any subsequent recommendations issued by that Working Party, the Agreement on the Implementation of Article VII (the Customs Valuation Agreement), and the Agreements on Import Licensing Procedures, Rules of Origin, Implementation of Article VI (Anti-dumping), Subsidies and Countervailing Measures (SCM), Technical Barriers to Trade, Sanitary and Phytosanitary Measures, Safeguards, and Agriculture. Armenia would ensure that any private firm performing customs duties covered by WTO rules would publish their practices and procedures as required by GATT Article X,


that ruling by the firm would be advisory only to the Government of Armenia and would be appealable to the Government and to the judiciary, that any rulings of general applicability would be made available to WTO Members and to importers and exporters upon request, and that Armenia would, upon request of WTO Members, meet to discuss the activities of such firms and their impact on trade with a view to resolving problems. The representative of Armenia stated that any pre-shipment inspection system would be temporary until such time as the Armenian customs authorities would be able to carry out these functions properly. The Working Party took note of these commitments (paragraph 104).

Cambodia

The representative of Cambodia confirmed that from the date of accession his Government would take full responsibility to ensure that the operations of the preshipment inspection companies, if retained by Cambodia meet the requirements of the WTO Agreements, including the establishment of charges and fees consistent with Article VIII of the GATT 1994, due process and transparency requirements of the WTO Agreements, in particular Article X of the GATT 1994, and the provisions of the Agreement on the Implementation of Article VII of the GATT 1994 and the Agreement on Preshipment Inspection. He further confirmed that Cambodia's pre-shipment inspection regime would be temporary and would only operate until such time as the Customs and Excise Department was able to carry out the functions presently performed by pre-shipment inspection service providers. The Working Party took note of these commitments (paragraph 105).

Nepal

The representative of Nepal confirmed that if in the future Nepal engaged the services of a preshipment inspection enterprise, Nepal would put into place a preshipment inspection system programme in conformity with the WTO Agreement on Preshipment Inspection and would ensure that preshipment inspection enterprises operating on its behalf complied with the provisions of the WTO Agreements, including the Agreements on Customs Valuation, Import Licensing Procedures, and Technical Barriers to Trade. Provision would be made that decisions by such firms could be appealed by importers in the same way as administrative decisions taken by the His Majesty's Government of the Kingdom of Nepal. Any preshipment inspection regime would be temporary. Nepal would also give due consideration to the recommendations of the Working Party on Pre-shipment Inspection of 2 December 1997 and subsequent recommendations issued by that Working Party. The Working Party took note of these commitments (paragraph 71).

Saudi Arabia

The representative of Saudi Arabia stated that, from the date of accession to the WTO, Saudi Arabia would ensure that the requirements of the Agreement on Preshipment Inspection were met in full. He further confirmed that Saudi Arabia would ensure that the operations of any preshipment inspection companies retained by Saudi Arabia met the requirements of the WTO Agreements, including the Agreements on Technical Barriers to Trade, Sanitary and Phytosanitary Measures, Import Licensing Procedures, Customs Valuation, Rules of Origin, Implementation of Article VI (anti-dumping), Subsidies and Countervailing Measures, Safeguards and Agriculture. The establishment of charges and fees would be consistent with Article VIII of the GATT 1994, and Saudi Arabia would ensure that the due process and transparency requirements of the WTO Agreements, in particular Article X of the GATT 1994, would be satisfied. The Working Party took note of these commitments (paragraph 174).


Viet Nam

The representative of Viet Nam confirmed that if pre-shipment inspection requirements were introduced, they would be temporary and in conformity with the requirements of the Agreement on Pre-shipment Inspection and other relevant WTO Agreements. Viet Nam would take full responsibility to ensure that pre-shipment enterprises operating on its behalf comply with the provisions of WTO Agreements including the Agreements on Technical Barriers to Trade, Sanitary and Phytosanitary Measures, Import Licensing Procedures, the Implementation of Article VII, Rules of Origin, the Implementation of Article VI (Antidumping), Subsidies and Countervailing Measures, Safeguards, and Agriculture. The establishment of charges and fees would be consistent with Article VIII of the GATT 1994 and Viet Nam would ensure that the due process and transparency requirements of the WTO Agreements, in particular Article X of the GATT 1994, would be applied. Decisions by such firms could be appealed by importers in the same way as administrative decisions taken by the Government of Viet Nam. The Working Party took note of these commitments (paragraph 250).

Tonga

The representative of Tonga confirmed that if in the future Tonga engaged the services of a preshipment inspection enterprise or preshipment inspection requirements were introduced, it would be on a temporary basis and in conformity with the requirements of the Agreement on Preshipment Inspection. Tonga would take full responsibility to ensure that such enterprises operating on its behalf complied with the provisions of WTO Agreements, including the Agreements on Customs Valuation, Import Licensing Procedures, and Technical Barriers to Trade. Provision would be made that decisions by such firms could be appealed by importers in the same way as administrative decisions taken by the Government of Tonga. Tonga would also give due consideration to the recommendations of the Working Party on Preshipment Inspection of 2 December 1997 and subsequent recommendations issued by that Working Party. The Working Party took note of these commitments (paragraph 98).

Ukraine

The representative of Ukraine confirmed that if pre-shipment inspection requirements were to be introduced in the future, such requirements would be temporary, and would comply with the requirements of the WTO Agreement on Pre-shipment Inspection and other WTO Agreements. Ukraine would ensure that pre-shipment inspection enterprises operating on its behalf complied with the provisions of the WTO Agreement, including the Agreements on Import Licensing Procedures, Customs Valuation, Technical Barriers to Trade, the Application of Sanitary and Phytosanitary Measures, Agriculture, Rules of Origin and the GATT 1994. Charges and fees of pre-shipment enterprises would be consistent with Article VIII of the GATT 1994 and Ukraine would ensure that the requirements and procedures of such entities would comply with the transparency and confidentiality requirements of the WTO Agreements, including Article X of the GATT 1994. Decisions by such firms could be appealed by importers in the same way and through the same procedures as administrative decisions taken by Ukraine. The Working Party took note of these commitments (paragraph 218).

Cape Verde

The representative of Cape Verde stated that if preshipment inspection requirements were introduced, they would be temporary and in conformity with the requirements of the Agreement on Preshipment Inspection and other WTO relevant Agreements. Cape Verde would take full responsibility to ensure that such enterprises operating on its behalf complied with the provisions of WTO Agreements including the Agreements on Technical Barriers to Trade, the Application of Sanitary and


Phytosanitary Measures, Import Licensing Procedures, the Implementation of Article VII, Rules of Origin, the Implementation of Article VI (Antidumping), Subsidies and Countervailing Measures, Safeguards, and Agriculture. The establishment of charges and fees would be consistent with Article VIII of the GATT 1994 and Cape Verde would ensure that the due process and transparency requirements of the WTO Agreements, in particular Article X of the GATT 1994 would be applied. Decisions by such firms could be appealed by importers in the same way as administrative decisions taken by the Government of Cape Verde. The Working Party took note of these commitments (paragraph 141).

- Anti-dumping, countervailing, safeguard regimes

Ecuador

The representative of Ecuador confirmed that from the date of accession to the WTO, Ecuador will apply the provisions of the WTO Agreement on Implementation of Article VI in cases involving allegations of dumping by imports. The Working Party took note of this commitment (paragraph 57).

Bulgaria

The representative of Bulgaria confirmed that it was Bulgaria's intent that its legislation conform to the provisions of the WTO Agreements on Anti-Dumping and Subsidies and Countervailing Measures, and that draft legislation was under consideration to accomplish that goal. He further confirmed that, from the date of accession, and notwithstanding any provision of domestic law to the contrary, Bulgaria would administer all proceedings and measures taken for anti-dumping or countervailing duty purposes in full conformity with the provisions of these WTO Agreements, and that no action would be taken by the Government of Bulgaria that departed from the provisions of these Agreements. The Working Party took note of this commitment (paragraph 55).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the Laws on Anti-Dumping, Safeguards and on Subsidies and Countervailing Measures would be adopted in October 1998. Any legislation in place at the time of accession or implemented in the future providing for the application of measures taken for anti-dumping, countervailing duty, or safeguard purposes would conform to the provisions of the WTO Agreements of Anti-Dumping, on Subsidies and Countervailing Measures, and on Safeguards. In the absence of such legislative authority in place at the time of accession, the Kyrgyz Republic would not apply measures for anti-dumping, countervailing duty, of safeguard purposes until legislation in conformity with the provisions of these WTO Agreements had been implemented. The Working Party took note of these commitments (paragraph 70).

Latvia

The representative of Latvia said that Latvia would not apply any anti-dumping, countervailing or safeguard measure until it had implemented appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards. In the elaboration of any legislation concerning anti-dumping duties, countervailing duties and safeguards, Latvia would ensure their full conformity with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Latvia would only apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 66).


Estonia

The representative of Estonia confirmed that Estonia would not apply any anti-dumping, countervailing or safeguard measure until it had implemented and notified appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards. In the elaboration of any legislation concerning such anti-dumping, countervailing and safeguard measures Estonia would ensure their full conformity with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and the Agreements on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Estonia would also apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 78).

Jordan

The representative of Jordan said that Jordan would not apply any anti-dumping, countervailing or safeguard measure to imports from WTO Members until it had notified and implemented appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures and on Safeguards. He confirmed that Jordan would ensure that such legislation would be in full conformity with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Jordan would only apply any antidumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 107).

Georgia

The representative of Georgia confirmed that Georgia would not apply any anti-dumping, countervailing or safeguard measure until it had notified and implemented appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards. In the elaboration of any legislation concerning such anti-dumping, countervailing and safeguard measures Georgia would ensure their full conformity with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and the Agreements on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Georgia would only apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 78).

Albania

The representative of Albania confirmed that Albania would not apply any anti-dumping, or countervailing measures until it had notified and implemented all appropriate laws in conformity with the provisions of the WTO Agreements on the implementation of Article VI, and on Subsidies and Countervailing Measures. Albania would ensure that any legislation concerning anti-dumping or countervailing duties was in full conformity with the relevant WTO provisions , including Article VI of the GATT 1994 and the Agreements on the Implementation of Article VI and the Agreement on Subsidies and Countervailing Measures. After such legislation was implemented, Albania would also apply any anti-dumping duties, countervailing duties and safeguards measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 84).

The representative of Albania confirmed that Albania would not apply any safeguard measure until it had notified and implemented appropriate laws in conformity with the provisions of the


WTO Agreements on Safeguards. Albania would ensure that any legislation concerning safeguard measures was in full conformity with the relevant WTO provisions, including XIX of the GATT 1994 and the Agreements on Safeguards. If such legislation was implemented, Albania would also apply any anti-dumping duties, countervailing duties and safeguards measures in full conformity with those same WTO provisions. The Working Party took note of these commitments (paragraph 86).

Oman

The representative of Oman said that Oman would not apply any anti-dumping, countervailing or safeguard measure until it had notified and implemented appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures and on Safeguards. He confirmed that Oman would ensure that any such legislation would be full conformity with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Oman would only apply any antidumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 73).

Croatia

The representative of Croatia said that Croatia would not apply any anti-dumping, countervailing or safeguard measure until it had notified and implemented appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards. In the elaboration of any legislation concerning anti-dumping duties, countervailing duties and safeguards, Croatia would ensure their full conformity with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Croatia would only apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 99).

Lithuania

The representative of Lithuania said that any legislation in place at the time of accession or implemented in the future providing for the application of measures taken for safeguard, anti-dumping or countervailing duty purposes would conform to the provisions of the WTO Agreements on Safeguards, on Anti-dumping and on Subsidies and Countervailing Measures. In the absence of such legislative authority in place at the time of accession, Lithuania would not apply measures for safeguard, anti-dumping or countervailing duty purposes until legislation in conformity with the provisions of these WTO Agreements had been implemented. The Working Party took note of this commitment (paragraph 91).

Moldova

The representative of Moldova confirmed that Moldova would not apply any anti-dumping, countervailing or safeguard measure until it had notified and implemented appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards. In the elaboration of any legislation concerning such anti-dumping, countervailing and safeguard measures Moldova would ensure their full conformity with the relevant WTO provisions, including Articles VI and XIX of the GATT 1994 and the Agreements on the Implementation of Article VI, the Agreement on Subsidies and


Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Moldova would also only apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 98).

China

In response, the representative of China stated that China promulgated regulations and procedures on anti-dumping and countervailing duties in 1997 with reference to the Anti-Dumping Agreement and Agreement on Subsidies and Countervailing Measures. He committed to revising China's current regulations and procedures prior to its accession in order to fully implement China's obligations under the Anti-Dumping and SCM Agreements. The Working Party took note of this commitment (paragraph 148).

The representative of China stated that determinations made by China during investigations initiated pursuant to applications made before accession should be free from challenge under the Anti-Dumping Agreement by the Members of the WTO. He further confirmed that, notwithstanding Article 18.3 of the Anti-Dumping Agreement,

(a) China would apply the provisions of the Anti-Dumping Agreement to:

(i) proceedings under Article 9.3, including the calculation of margins of dumping, in connection with anti-dumping measures adopted before accession ("existing measures"); and

(ii) reviews of existing measures initiated under Articles 9.5, 11.2, and 11.3 pursuant to requests made following accession. Any review of an existing measure under Article 11.3 would be initiated no later than five years from the date of its imposition.

(b) China would also provide the type of judicial review described in Article 13 of the Anti-Dumping Agreement with regard to proceedings under Article 9.3 and reviews under Articles 9.5, 11.2, and 11.3.


The representative of China stated that upon accession, China would implement its Regulation on Safeguard by which the future safeguard measures would be regulated. The contents of this new regulation would be fully consistent with the Agreement on Safeguards. China was in the process of drafting safeguard legislation in accordance with Article 29 of the Foreign Trade Law and the Agreement on Safeguards. The Working Party took note of this commitment (paragraph 154).

Chinese Taipei

The representative of Chinese Taipei stated that, Chinese Taipei would ensure that its legislation on anti-dumping and countervailing duties was in full conformity with the requirements of the WTO Agreement, in particular Article VI of GATT 1994 and the Agreements On the Implementation of Article VI and Subsidies and Countervailing Measures from the date of accession. Chinese Taipei would also ensure that any anti-dumping or countervailing duties imposed on any product after its accession were in accordance with the requirements of Article VI of GATT 1994 and the Agreements On the Implementation of Article VI and Subsidies and Countervailing Measures. The Working Party took note of these commitments (paragraph 86).


The representative of Chinese Taipei stated that, from the time of accession, the safeguards regime would be fully consistent with the WTO Agreement on Safeguards. The Working Party took note of these commitments (paragraph 89).

Armenia

The representative of Armenia confirmed that from the date of accession Armenia would not apply any anti-dumping, countervailing or safeguard measures until it had implemented and notified to the WTO appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards. After such legislation was implemented and notified, Armenia would apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the these Agreements and other relevant WTO provisions. The Working Party took note of these commitments (paragraph 106).

FYROM

The representative of FYROM said that any legislation in place at the time of accession or implemented in the future providing for the application of measures taken for safeguard, anti-dumping or countervailing duty purposes would be brought into conformity with the provisions of the WTO Agreements on Safeguards, on Anti-dumping and on Subsidies and Countervailing Measures. In the absence of such conforming legislative authority in place at the time of accession, FYROM would not apply measures for safeguard, anti-dumping or countervailing duty purposes until legislation in conformity with the provisions of these WTO Agreements had been implemented. The Working Party took note of this commitment (paragraph 122).

Cambodia

The representative of Cambodia confirmed that Cambodia would not apply any anti-dumping, countervailing or safeguard measure until it had notified and implemented appropriate laws and regulations in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards. In the elaboration of any legislation concerning such anti-dumping, countervailing and safeguard measures Cambodia would ensure their full conformity with the relevant WTO provisions, including Articles VI and XIX of the GATT 1994 and the Agreements on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Cambodia would also only apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 108).

Nepal

The representative of Nepal confirmed that from the date of accession Nepal would only use the authority in Section 3 of Export Import (Control) Act of 1957 in conformity with WTO provisions, including in compliance with GATT 1994 Article XVIII and the Understanding on the Balance of Payments Provisions on the General Agreement on Tariffs and Trade 1994. Nepal planned to introduce WTO-consistent legislation and regulations on safeguard measures and other trade remedies as indicated in the Legislative Action Plan circulated in document WT/ACC/NPL/10/Rev.1. He further confirmed that Nepal would apply safeguard, anti-dumping, or countervailing duty measures only after notifying and implementing laws in conformity with the provisions of WTO Agreements on Safeguards, the Implementation of Article VI of the GATT, and on Subsidies and Countervailing Measures, and that after accession Nepal would apply any such measures only in conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 75).


Saudi Arabia

The representative of Saudi Arabia said that Saudi Arabia would not apply any anti-dumping, countervailing or safeguard measures to imports from WTO Members until it had notified and implemented appropriate laws in conformity with the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures and on Safeguards. He confirmed that Saudi Arabia would ensure that such legislation would be in full conformity with the relevant WTO provisions, including Articles VI and XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented, Saudi Arabia would only apply any antidumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 178).

Viet Nam

The representative of Viet Nam confirmed that his Government would ensure that any legislation in place at the time of accession providing for the application of measures taken for safeguard, anti-dumping or countervailing duty purposes would be in conformity with the provisions of the WTO Agreements on Safeguards, on Anti-Dumping and on Subsidies and Countervailing Measures. The representative of Viet Nam further confirmed that Viet Nam would not apply measures for safeguard, anti-dumping or countervailing duty purposes after accession until legislation in conformity with the provisions of these WTO Agreements had been notified and implemented. In the future elaboration of any legislation concerning anti-dumping, countervailing duty and safeguard measures, Viet Nam would ensure their full conformity with the relevant WTO provisions, including the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. The Working Party took note of these commitments (paragraph 253).

The representative of Viet Nam confirmed that, upon accession, the following would apply − Article VI of the GATT 1994, the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 ("Anti-Dumping Agreement") and the SCM Agreement shall apply in proceedings involving exports from Viet Nam into a WTO Member consistent with the following:

(a) In determining price comparability under Article VI of the GATT 1994 and the Anti-Dumping Agreement, the importing WTO Member shall use either Vietnamese prices or costs for the industry under investigation or a methodology that is not based on a strict comparison with domestic prices or costs in Viet Nam based on the following rules:

(i) If the producers under investigation can clearly show that market economy conditions prevail in the industry producing the like product with regard to the manufacture, production and sale of that product, the importing WTO Member shall use Vietnamese prices or costs for the industry under investigation in determining price comparability;

(ii) The importing WTO Member may use a methodology that is not based on a strict comparison with domestic prices or costs in Viet Nam if the producers under investigation cannot clearly show that market economy conditions prevail in the industry producing the like product with regard to manufacture, production and sale of that product.

(b) In proceedings under Parts II, III and V of the SCM Agreement, when addressing subsidies, the relevant provisions of the SCM Agreement shall apply; however, if there are special difficulties in that application, the importing WTO Member may then use alternative


methodologies for identifying and measuring the subsidy benefit which take into account the possibility that prevailing terms and conditions in Viet Nam may not be available as appropriate benchmarks.

(c) The importing WTO Member shall notify methodologies used in accordance with subparagraph (a) to the Committee on Anti-Dumping Practices and shall notify methodologies used in accordance with subparagraph (b) to the Committee on Subsidies and Countervailing Measures.

(d) Once Viet Nam has established, under the national law of the importing WTO Member, that it is a market economy, the provisions of subparagraph (a) shall be terminated provided that the importing Member's national law contains market economy criteria as of the date of accession. In any event, the provisions of subparagraph (a)(ii) shall expire on 31 December 2018. In addition, should Viet Nam establish, pursuant to the national law of the importing WTO Member, that market economy conditions prevail in a particular industry or sector, the non-market economy provisions of subparagraph (a) shall no longer apply to that industry or sector.


Tonga

The representative of Tonga confirmed that Tonga would not apply any anti-dumping, countervailing or safeguard measures until it had implemented and notified appropriate laws in conformity with the provisions of the WTO Agreements on these matters. Tonga would ensure the full conformity of any such legislation with the relevant WTO provisions, including Article VI and XIX of the GATT 1994 and the Agreement on the Implementation of Article VI, the Agreement on Subsidies and Countervailing Measures and the Agreement on Safeguards. After such legislation was implemented and notified, Tonga would only apply any anti-dumping duties, countervailing duties and safeguard measures in full conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 100).

Ukraine

The representative of Ukraine confirmed that from the date of accession Ukraine would apply any anti-dumping, countervailing or safeguard measure in full conformity with the relevant WTO provisions, including the provisions of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing Measures, and on Safeguards. Ukraine would amend upon accession its legislation concerning anti-dumping, countervailing and safeguard measures to ensure full conformity with the relevant WTO provisions, including the provision of meaningful judicial review provisions that allow for the participation of foreign enterprises, organizations and governments, and would notify to the WTO of the said amendments. He also confirmed that Ukraine would notify and provide copies of its legislation in these areas, including any implementing regulations, to the relevant WTO Committees upon accession. The Working Party took note of these commitments (paragraph 227).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would apply safeguard, anti-dumping, or countervailing duty measures only after notifying and implementing laws in conformity with the provisions of WTO Agreements on Safeguards, the Implementation of Article VI of the GATT, and on Subsidies and Countervailing Measures, and that after accession Cape Verde would apply any such measures only in conformity with the relevant WTO provisions. The Working Party took note of these commitments (paragraph 144).


- EXPORT REGULATIONS

- Customs tariffs, fees and charges for services rendered, application of internal taxes to exports

Mongolia

See "export restrictions" below.

Bulgaria

The representative of Bulgaria stated that his Government applied export taxes for the relief of critical shortages of foodstuffs or in cases of critical short supply for the domestic industry, and that after accession, any such taxes would be applied in accordance with the provisions of the WTO Agreement. He noted that, at the current time, Bulgaria applied the export taxes only to the goods and services listed in the Annex 2 to the Report. Bulgaria would, after accession, minimize its use of such taxes and confirmed that any changes in the application of such measures, their level, scope, or justification, would be published in the State Gazette. The Working Party took note of these commitments (paragraph 39).

Also see "application of internal taxes to imports" above.

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the Kyrgyz Republic would ensure that its system of export licensing was in conformity with the requirements of Article XI of the GATT 1994 as from the date of accession. The Working Party took note of this commitment (paragraph 79).

Latvia

The representative of Latvia confirmed that present export tariff rates related only to the goods listed in Annex 3 Export Duty Tariffs. All customs tariff changes were published in the official journal of the Republic of Latvia - the newspaper "Latvijas Vèstnesis". Latvia would abolish all export duties listed in Annex 3 by 1 January 2000 with the exception of the duty on antiques. The timetable for elimination of export duties would be similar for regional trade Agreement partners and partners to which MFN treatment was applied as indicated in Annex 3. The Working Party took note of these commitments (paragraph 69).

Estonia

The representative of Estonia confirmed that after accession to the WTO, Estonia would minimize the use of export taxes and any such taxes applied would be in accordance with the provisions of the WTO Agreement and published in the Official Journal "Riigi Teataja" (State Gazette). Changes in the application of such measures, their level, scope, or justification, would also be published in the Official Journal "Riigi Teataja" (State Gazette). The Working Party took note of these commitments (paragraph 80).

Georgia

The representative of Georgia confirmed that after accession to the WTO, Georgia intended to minimize the use of export taxes and any such taxes applied would be in accordance with the provisions of the WTO Agreement and published in the Official Journal. Changes in the application of such measures,


their level, scope, or justification, would also be published in the Official Journal. The Working Party took note of these commitments (paragraph 82).

Albania

The representative of Albania confirmed that at the time of accession any remaining export control requirements in place would be fully consistent with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the GATT 1994. In this regard, Albania had lifted the export bans on items listed in the document WT/ACC/ALB/34/Rev.1, with the Decision of the Council of Ministers "For the Export-Import of Goods from and into the Republic of Albania", No. 450 dated 16 September 1999. The representative of Albania stated that from the date of accession export restrictions would only be imposed in conformity with the WTO Agreement. The Working party took note of these commitments (paragraph 90).

Oman

See "Export restrictions" below.

Croatia

The representative of Croatia confirmed that after accession to the WTO, Croatia would apply export duties only in accordance with the provisions of the WTO Agreement and published in the Official Gazette "Narodne Novine". Changes in the application of such measures, their level and scope would also be published in the Official Gazette "Narodne Novine". The Working Party took note of this commitment (paragraph 101).

Nepal

The representative of Nepal said that from the date of accession Nepal would charge an export service fee representing the approximate cost of the services rendered, and would apply this and other fees and charges for services rendered to exports in accordance with WTO Agreements, in particular with Article VIII of the GATT 1994. In this regard, the current charge of 0.5 per cent would be at a flat rate expressed in NRs to ensure that it did not exceed the approximate cost of the export services rendered. The Working Party took note of these commitments (paragraph 79).

Saudi Arabia

Some members of the Working Party requested information on export duties applied by Saudi Arabia. Those members noted that the export duties applied by Saudi Arabia appeared to be imposed only for revenue purposes and would have trade-distorting effects. In response, the representative of Saudi Arabia stated that Article XI of the GATT 1994 expressly permitted the imposition of export duties, and did not restrict the right to impose such duties. Export duties applied only to un-tanned hides and skins, falling under HS Nos. 4101, 4102 and 4103. The rate of export duty was SAR 2,000/ton (roughly 20 per cent). The representative of Saudi Arabia confirmed that Saudi Arabia would not impose export duties on iron and steel scrap. The Working Party took note of this commitment (paragraph 184).

Viet Nam

The representative of Viet Nam confirmed that Viet Nam would apply export duties, export fees and charges, as well as internal regulations and taxes applied on or in connection with exportation in conformity with the GATT 1994. With regard to export duties on ferrous and non-ferrous scrap metals, he confirmed that Viet Nam would reduce export duties in accordance with Table 17, and that Table 17


included all export duties that Viet Nam applied to ferrous and non-ferrous scrap metal. The Working Party took note of these commitments (paragraph 260).

Tonga

The representative of Tonga confirmed that from the date of accession, Tonga would apply all fees and charges for services rendered to exports in accordance with WTO Agreements, in particular Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994. The Working Party took note of this commitment (paragraph 102).

Ukraine

The representative of Ukraine confirmed that at present export duties were applied only to the goods listed in Table 20(a). He further confirmed that Ukraine would reduce export duties in accordance with the binding schedule contained in Table 20(b). He also confirmed that as regards these products, Ukraine would not increase export duties, nor apply other measures having an equivalent effect, unless justified under the exceptions of the GATT 1994. He further confirmed that the current duties and any changes in their application would be published in the Official Gazette. The representative of Ukraine also confirmed that from the date of accession, Ukraine will not apply any obligatory minimum export prices. The Working Party took note of these commitments. The Working Party agreed that these commitments do not constitute a reinterpretation of GATT 1994, nor affect the rights and obligations of other members in respect of provisions on the application of export duties, that are measures in accordance with GATT 1994 (paragraph 240).

- Export restrictions

Ecuador

See "Quantitative import restrictions, including prohibitions, quotas and licensing systems" above.

Mongolia

The representative of Mongolia also stated that his government would maintain the prohibition on the export of raw cashmere only until 1 October 1996, when an export duty at the rate of not more than 30 per cent ad valorem would be introduced. That export duty would be phased out and eliminated within ten years of the date of Mongolia's accession to the WTO. The representative of Mongolia also stated that export licensing requirements for ferrous and non-ferrous metals would be removed by 1 January 1997. The Working Party took note of these commitments (paragraph 24).

See also "Quantitative import restrictions, including prohibitions, quotas and licensing systems" above.

Bulgaria


Panama

The representative of Panama stated that following accession to the WTO, his Government would only apply export controls in conformity with relevant WTO provisions including Article XI paragraph 2(a) of the GATT 1994. The Working Party took note of this commitment (paragraph 71).



Estonia

The representative of Estonia confirmed that any remaining export control requirements were fully consistent with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the GATT 1994. The Working Party took note of this commitment (paragraph 83).

Jordan

The representative of Jordan confirmed that any export control requirements remaining in place on the date of accession would be fully consistent with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the GATT 1994. The Working Party took note of this commitment (paragraph 116).

Georgia

The representative of Georgia confirmed that any remaining export control requirements would be applied in a manner fully consistent with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the GATT 1994. The Working Party took note of this commitment (paragraph 86).

Oman

The representative of Oman confirmed that any export control requirements remaining in place on the date of accession would be fully consistent with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the GATT 1994. The Working Party took note of this commitment (paragraph 77).

Croatia

The representative of Croatia confirmed that Croatia had eliminated all export quotas, bans and other forms of export restrictions as of 1 January 1999, and said that from the date of accession export restrictions would only be imposed in conformity with relevant provisions of WTO Agreements, including Article XI of the GATT. The Working party took note of this commitment (paragraph 105).

Lithuania

The representative of Lithuania said that from the date of accession export restrictions would only be imposed in conformity with the provisions of Article XI of the GATT 1994. The Working Party took note of this commitment (paragraph 97).

Moldova

In response to questions, the representative of Moldova said that Moldova no longer maintained the temporary export restriction on un-bottled wine intended to promote the quality image of Moldovan wine. Because the restriction had proved ineffective to achieve this objective it had been removed. The representative of Moldova said that if any of these policy instruments were introduced in the future, they would be fully consistent with the relevant WTO provisions. The Working Party took note of this commitment (paragraph 101).

China

The representative of China confirmed that the list of all entities responsible for the authorization or approval of exports would be updated and republished in the official journal, the MOFTEC Gazette,


within one month of any change thereto. The Working Party took note of this commitment (paragraph 157).

The representative of China confirmed that China would abide by WTO rules in respect of non-automatic export licensing and export restrictions. The Foreign Trade Law would also be brought into conformity with GATT requirements. Moreover, export restrictions and licensing would only be applied, after the date of accession, in those cases where this was justified by GATT provisions. The Working Party took note of these commitments (paragraph 162).

The representative of China confirmed that upon accession, remaining non-automatic restrictions on exports would be notified to the WTO annually and would be eliminated unless they could be justified under the WTO Agreement or the Draft Protocol. The Working Party took note of this commitment (paragraph 165).

Armenia

The representative of Armenia confirmed that any export licensing requirements or other export control requirements would be applied in conformity with WTO provisions including those contained in Articles XI, XVII, XX and XXI of the GATT 1994. The Working Party took note of this commitment (paragraph 112).

Cambodia

The representative of Cambodia stated that, from the date of accession, Cambodia would ensure that it applied its laws and regulations governing export measures and would act in conformity with the relevant provisions of the WTO, including Articles I and XI of the GATT 1994 and the Agreement on Subsidies and Countervailing Measures. The Working Party took note of this commitment (paragraph 115).

Nepal

The representative of Nepal confirmed that from the date of accession, Nepal would apply its export licensing requirements and other export control requirements in conformity with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the GATT 1994. The Working Party took note of these commitments (paragraph 84).

Saudi Arabia

Some members of the Working Party enquired whether the Kingdom of Saudi Arabia maintained any export controls. In response, the representative of Saudi Arabia stated that Saudi Arabia maintained no export bans, except on some items such as date seedlings, breeding horses and subsidized wheat and wheat flour. He informed the Working Party that the legal basis of the bans was the authority of the Council of Ministers and that the bases for the individual bans were as set out in Annex I (List of Banned Exports), i.e., GATT 1994 Article XX(a), (b), (d), (f) and (j). Some members of the Working Party asked whether Saudi Arabia intended to remove those bans prior to its accession to the WTO. In response, the representative of Saudi Arabia stated that there was no ban on the export of wheat and wheat flour; an export licence would be approved unless the wheat and wheat flour had been subsidized and the subsidy had not been repaid (i.e., if the subsidy had been returned to the government, the product could be exported). He further added that Saudi Arabia banned the export of date seedlings and breeding horses because the local breeds and varieties of these two items were pure and rare. The representative indicated that a list of banned exports was attached to the Working Party Report at Annex I; a list of exports subject to authorization/licensing was attached at Annex J. In reply to questions from a member of the Working Party, the representative stated that any trader or


manufacturer could apply for an export licence, for which no fees were charged. He further said that there were no activity licensing requirements and that the application for the licence had to be submitted to the concerned ministry, i.e., the Ministries of Commerce and Industry, Agriculture, Health, Interior or Petroleum and Mineral Resources. He reported that the licenses were either automatic or non-automatic as indicated in Annex J and that the time period for obtaining the licence depended upon the nature of the exported product. At a later stage, the representative of Saudi Arabia added that Annexes I and J identified all products subject to export bans or export licensing, some of which were discussed below in response to questions from members of the Working Party. In response to a question from a member of the Working Party, the representative of Saudi Arabia stated that export traders needing licenses were required to have commercial registration. He added that information on export licensing procedures was available on the website of the Ministry of Commerce and Industry. He further added that the list of products subject to export licensing was presently not published but that, prior to accession, it would be published in the official gazette. He added that updates on export restrictions will also be published. The Working Party took note of these commitments (paragraph 179).

In response to a question from a member of the Working Party regarding the export ban on scrap metal, the representative of Saudi Arabia confirmed that, prior to accession, this measure would be lifted. The Working Party took note of this commitment (paragraph 181).

The representative of Saudi Arabia confirmed that from the date of accession Saudi Arabia would ensure that its laws, regulations and requirements relating to the right to export and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of these commitments (paragraph 182).

The representative of Saudi Arabia also confirmed that any export control requirements remaining in place on the date of accession would be fully consistent with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the GATT 1994. In this regard, the requirement of approval to re-export food would be abolished as from the date of accession and re-export of subsidized food items would be subject to repayment of the amount of subsidy. The Working Party took note of this commitment (paragraph 183).

Viet Nam

The representative of Viet Nam confirmed that, upon accession, any remaining export restrictions and management measures would be applied in a manner fully consistent with WTO provisions. The Working Party took note of this commitment (paragraph 269).

Tonga

The representative of Tonga stated that from the date of accession, Tonga's applied laws and regulations regarding export restrictions would be in conformity with the relevant provisions of the WTO, including Articles XI, XVII, XX and XXI of the GATT 1994. The Working Party took note of this commitment (paragraph 106).

Ukraine

The representative of Ukraine confirmed that from the date of accession the export licensing requirements and other export restrictions and control requirements listed in Table 22(b) and paragraphs 242, 243 and 250 of this Report or any introduced in the future would be applied in conformity with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the


GATT 1994. He also confirmed that any existing or future export licence fee would be consistent with Article VIII of the GATT 1994. The export ban on nonferrous scrap metal would be eliminated and Ukraine would remove current export restrictions on grains and precious metals and stones other than gold, silver, and diamonds, as from the date of accession. Quantitative export controls applied as part of the settlement of trade remedy cases would be reviewed and, as required by WTO provisions revised or eliminated. The Working Party took note of this commitment (paragraph 255).

- Export subsidies

- Export processing zones/economic processing zones/export subsidies

Ecuador

The representative of Ecuador stated that his Government intends to eliminate all existing export subsidies no later than November 1995, including the measures described in paragraph 58 above, and that after this date Ecuador will not have any such subsidies. The Working Party took note of this commitment (paragraph 59).

Bulgaria

The representative of Bulgaria confirmed that his Government does not maintain subsidies which meet the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and would therefore not invoke provisions in the Agreement that provide for the progressive elimination of such measures within a fixed period of time. The Working Party took note of this commitment (paragraph 57).

Panama

The representative of Panama stated that his Government would progressively eliminate all measures which meet the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, including those prohibited subsidies covered by Law No. 3 of 1986, including all registrations granted to enterprises prior to enactment of the Law Adopting General Production Tax Incentives and Establishing Other Provisions, (Law No. 28 of 20 June 1995) and Incentives for Export Promotion under Law No. 108 of 30 December 1974 (as amended by Law No. 28 of 20 June 1995). Consistent with this obligation, Panama would provide explanatory information in its annual notification of subsidies under Article 25 of the Agreement on Subsidies and Countervailing Measures and Article XVI:1 of the GATT 1994 to enable other Members to confirm that such programmes are being progressively eliminated. The above-mentioned subsidy measures would be notified as provided for in the WTO Agreement on Subsidies and Countervailing Measures upon accession. The Government of Panama would eliminate all subsidies inconsistent with the provisions of Article 3 of the Agreement on Subsidies and Countervailing Measures by no later than 31 December 2002 as provided by Article 27 of the Agreement on Subsidies and Countervailing Measures. The Working Party took note of these commitments (paragraph 63).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the lease payment exemption for export-oriented and import substitution production provided for the Bishkek Free Economic Zone and other such free zones which could be considered to conflict with the requirements of the Agreement on Subsidies and Countervailing Measures would be eliminated by 31 December 2002. He further stated that the Regulations No. 376 On the Amendments to Certain Decisions of the Government, which will have the effect of prohibiting any and all such export performance and import substitution incentives within free economic zones, in conformity with the requirements of the Agreement on Subsidies and Countervailing


Measures had been adopted and implemented as of 23 June 1998, prior to the Kyrgyz Republic's date of accession. The Working Party took note of these commitments (paragraph 83).

The representative of the Kyrgyz Republic confirmed that no government or public body within the territory of the Kyrgyz Republic provides any other subsidy which was inconsistent with the provisions of Article 3 of the Agreement on Subsidies and Countervailing Measures. He stated that his Government would terminate, by 31 December 2002, all incentives granted under prior foreign investment laws which had retained their validity following enactment of the Foreign Investment Law of September 1997. The Working Party took note of these commitments (paragraph 84).

Estonia

The representative of Estonia stated that from the date of accession Estonia would not maintain any subsidies, including export subsidies, which met a definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and would not introduce such prohibited subsidies from the day of accession. The Working Party took note of this commitment (paragraph 85).

Jordan

The representative of Jordan confirmed that Jordan would eliminate the export subsidies described in paragraph 125 by 31 December 2002. He further confirmed that from the date of accession, Jordan would not maintain nor introduce any other prohibited subsidies. The representative of Jordan stated that, in accordance with Article 28 of the WTO Agreement on Subsidies and Countervailing Measures, these two export subsidy programs would be notified upon accession. The Working Party took note of these commitments (paragraph 126).

Georgia

The representative of Georgia stated that from the date of accession Georgia would not maintain any subsidies, including export subsidies, which met a definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and would not introduce such prohibited subsidies. The Working Party took note of this commitment (paragraph 89).

Albania

The representative of Albania stated that from the date of accession Albania would not maintain subsidies including export subsidies which met the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures and that it would not introduce such prohibited subsidies in the future. The Working Party took note of these commitments (paragraph 92).

Oman

The representative of Oman stated that from the date of accession Oman would not maintain any export subsidies which met a definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and would not introduce such prohibited subsidies. The Working Party took note of this commitment. (paragraph 81).

Croatia

The representative of Croatia confirmed that Croatia did not maintain subsidies including export subsidies which met the definition of a prohibited subsidy, within the meaning of Article 3 of


the Agreement on Subsidies and Countervailing Measures and that it would not introduce such prohibited subsidies in the future. The Working Party took note of this commitment (paragraph 108).

Lithuania

The representative of Lithuania said that Lithuania would not maintain, and from the date of accession would not introduce, subsidies which met the definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures and would therefore not seek a transitional period for the elimination of such measures. The Working Party took note of this commitment (paragraph 102).

Moldova

The representative of Moldova stated that from the date of accession Moldova would not maintain any subsidies, including export subsidies, which met a definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and would not introduce such prohibited subsidies from the day of accession. The Working Party took note of this commitment (paragraph 105).

China

The representative of China confirmed, as provided in Section 10.3 of the Draft Protocol, that it would eliminate all export subsidies, within the meaning of Article 3.1(a) of the SCM Agreement, by the time of accession. To this end, China would, by accession, cease to maintain all pre-existing export subsidy programmes and, upon accession, make no further payments or disbursements, nor forego revenue or confer any other benefit, under such programmes. This commitment covered subsidies granted at all levels of government which were contingent, in law or in fact, upon an obligation to export. The Working Party took note of this commitment (paragraph 167).

On the same basis, the representative of China confirmed that China would eliminate, upon accession, all subsidies contingent upon the use of domestic over imported goods, within the meaning of Article 3.1(b) of the SCM Agreement. The Working Party took note of this commitment (paragraph 168).

Chinese Taipei

The representative of Chinese Taipei confirmed that, from the date of its accession, all taxes, charges, and measures affecting imports, including import restrictions and customs and tariff charges, applied to imports from abroad into other parts of Chinese Taipei would be applied to zone products entering the domestic market. While customs duties would be applied on the basis of ex-factory prices minus value added resulting from manufacturing or processing activities in the zones, other taxes, charges and measures would be based on the ex-factory price. He further added that preferential arrangements provided to enterprises located within the zones would be extended to all enterprises whether domestic or foreign and maintained in a WTO consistent manner, in particular with regard to the principles of non-discrimination and national treatment. Furthermore, export requirements or incentives would not be reintroduced. The Working Party took note of these commitments (paragraph 97).

Armenia

The representative of Armenia confirmed that the Government did not maintain subsidies which met the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and did not seek transitions to provide for the progressive elimination


of such measures within a fixed period of time. He further stated that Armenia would not introduce such prohibited subsidies in the future, and would apply export promotion measures in conformity with WTO requirements. The Working Party took note of these commitments (paragraph 115).

FYROM

The representative of FYROM said that FYROM would not maintain, and from the date of accession would not introduce, subsidies which met the definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures and would therefore not seek a transitional period for the elimination of such measures. The Working Party took note of this commitment (paragraph 132).

The representative of FYROM confirmed that FYROM did not maintain subsidies, including export subsidies, which met the definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and that it would not introduce such prohibited subsidies in the future. The representative of FYROM confirmed that any subsidy programs would be administered in line with the Agreement on Subsidies and Countervailing Measures and that all necessary information on programs to be notified, if such exist, would be provided to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of FYROM's Protocol of Accession. The Working Party took note of this commitment (paragraph 135).

Cambodia

The representative of Cambodia confirmed that any subsidy programmes provided by his Government after accession would be administered in conformity with the Agreement on Subsidies and Countervailing Measures, including Article 27, and that all necessary information on Cambodia's export subsidies and other notifiable programmes would be notified to the Committee on Subsidies and Countervailing Measures according to Article 25 of the Agreement upon entry into force of Cambodia's Protocol of Accession. He also confirmed that Cambodia would either eliminate the existing system of remission of import fees and waiver of duty for certain goods used by certain investors or establish a functioning duty drawback system consistent with WTO provisions, through amendment of the Law on Investment, as necessary, by the end of 2013. The Working Party took note of these commitments (paragraph 120).

Saudi Arabia

The representative of Saudi Arabia confirmed that Saudi Arabia did not maintain subsidies including export subsidies that met the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures and that it would not introduce such prohibited subsidies in the future. The Working Party took note of this commitment (paragraph 186).

Viet Nam

See "industrial policy, including subsidies" below.

Ukraine

The representative of Ukraine confirmed that, from the date of accession, Ukraine would eliminate all export subsidies, within the meaning of Article 3.1(a) of the SCM Agreement. To this end, Ukraine would, by accession, cease to maintain all pre-existing export subsidy programmes and, upon accession, make no further payments or disbursements, nor forego revenue or confer any other benefit, under such programmes. This commitment covers subsidies granted at all levels of


government which are contingent, in law or in fact, upon export performance and includes, but is not limited to, any such subsidies to the shipbuilding and automotive industries. The Working Party took note of this commitment (paragraph 259).

Cape Verde

See "industrial Policy, including subsidies" below.

- INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS

- Taxes and charges levies on imports

China

The representative of China confirmed that upon accession, China would ensure that its laws and regulations relating to all fees, charges or taxes levied on imports and exports would be in full conformity with its WTO obligations, including Articles I, III:2 and 4, and XI:1 of the GATT 1994, and that it would also implement such laws and regulations in full conformity with these obligations. The Working Party took note of this commitment (paragraph 170).

- Industrial policy, including subsidies

Mongolia

The representative of Mongolia committed that his Government would eliminate by no later than 31 December 2002, preferably in a progressive manner, the measures which meet the definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, i.e., the subsidies provided under the new Foreign Investment Law, which came into force on 1 July 1993. These include the incentives for foreign investment in sectors such as mining, metal processing, machinery and infrastructure, which granted (i) partial and full tax relief during a five to ten year period, and (ii) tax abatement in a three year period for foreign invested enterprises which exported more than 50 per cent of their output. Consistent with this objective, the representative of Mongolia committed that the subsidies granted under that programme would not be extended or renewed beyond their current scope of application, and agreed to provide explanatory information in its annual notification of subsidies under Article 25 of the Agreement on Subsidies and Countervailing Measures and Article XVI:1 of the GATT 1994 which was sufficiently precise to enable other Members to confirm that such programmes are being eliminated in a manner consistent with this commitment. He further confirmed that the subsidy measures listed above would be notified as provided for in the Agreement on Subsidies and Countervailing Measures upon accession, and that Mongolia applied no other subsidies which fall within the meaning of prohibited subsidies as described in Article 3 of that Agreement, or that would require notification under the provisions of GATT Article XVI:1 or Article 25 of the Agreement. The Working Party took note of these commitments (paragraph 23).

Bulgaria

See "Export subsidies" above.

Panama

See "Export subsidies" above.


Latvia

The representative of Latvia confirmed that any subsidy programmes would be administered in line with the Agreement on Subsidies and Countervailing Measures and that all necessary information on programmes to be notified, if such exist, would be provided to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Latvia's Protocol of Accession. The Working Party took note of this commitment (paragraph 77).

Estonia

The representative of Estonia confirmed that any subsidy programmes would be administered in line with the Agreement on Subsidies and Countervailing Measures and that all necessary information on notifiable programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Estonia's Protocol of Accession. The Working Party took note of this commitment (paragraph 88).

Jordan


Georgia

The representative of Georgia confirmed that upon accession any subsidy programmes would be administered in conformity with the Agreement on Subsidies and Countervailing Measures. All necessary information on such programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement. The Working Party took note of this commitment (paragraph 92).

Albania

The representative of Albania confirmed that any subsidy programmes provided by the Government after accession would be administered in line with the Agreement on Subsidies and Countervailing Measures and that all necessary information on notifiable programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Albania's Protocol of Accession. The Working Party took note of these commitments (paragraph 94).

Oman

The representative of Oman confirmed that any subsidy programmes would be administered in conformity with the Agreement on Subsidies and Countervailing Measures and that all necessary information on notifiable programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Oman's Protocol of Accession. The Working Party took note of this commitment (paragraph 88).


Croatia

The representative of Croatia confirmed that Croatia would not maintain, and from the date of accession would not introduce, subsidies including export subsidies which met the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures and would therefore not seek a transitional period for the elimination of such measures. In addition, he confirmed that all subsidy programmes would be administered in line with the Agreement on Subsidies and Countervailing Measures and that all necessary information on programmes to be notified, if such exist, would be provided to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Croatia's Protocol of Accession. The Working Party took note of these commitments (paragraph 111).

Lithuania

The representative of Lithuania confirmed that Lithuania did not maintain subsidies, including export subsidies, which met the definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and that it would not introduce such prohibited subsidies in the future. The representative of Lithuania confirmed that any subsidy programs would be administered in line with the Agreement on Subsidies and Countervailing Measures and that all necessary information on programs to be notified, if such exist, would be provided to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Lithuania's Protocol of Accession. The Working Party took note of this commitment (paragraph 104).

Moldova

The representative of Moldova confirmed that any subsidy programmes provided by his Government after accession would be administered in conformity with the Agreement on Subsidies and Countervailing Measures and that all necessary information on notifiable programmes would be notified to the Committee on Subsidies and Countervailing Measures according to Article 25 of the Agreement upon entry into force of Moldova's Protocol of Accession. The Working Party took note of these commitments (paragraph 109).

China

Some members of the Working Party expressed concern that the special features of China's economy, in its present state of reform, still created the potential for a certain level of trade-distorting subsidization; this could have an impact not only on access to China's domestic market, but also on the performance of Chinese exports in the markets of other WTO Members, and should be subject to effective SCM Agreement disciplines. In view of this, some members felt that it would be inappropriate for China to benefit from certain provisions of Article 27. The representative of China, in turn, considered that certain provisions of this Article should be available to China, and informed the Working Party of the efforts being undertaken, as part of its ongoing reform process, to reduce the availability of certain types of subsidies. China was committed to implementing the SCM Agreement in a manner that was fair and equitable to China and to other WTO Members. In line with this approach, the representative of China stated his intention to reserve the right to benefit from the provisions of Articles 27.10, 27.11, 27.12 and 27.15 of the SCM Agreement, while confirming that China would not seek to invoke Articles 27.8, 27.9 and 27.13 of the SCM Agreement. The Working Party took note of these commitments (paragraph 171).

Some members of the Working Party, in view of the special characteristics of China's economy, sought to clarify that when state-owned enterprises (including banks) provided financial contributions, they were doing so as government actors within the scope of Article 1.1(a) of the SCM Agreement.


The representative of China noted, however, that such financial contributions would not necessarily give rise to a benefit within the meaning of Article 1.1(b) of the SCM Agreement. He pointed out that China's objective was that state-owned enterprises, including banks, should be run on a commercial basis and be responsible for their own profits and losses. The Working Party took note of this commitment (paragraph 172).

Some members of the Working Party, while understanding the difficulties involved in gathering information, raised concerns over the comprehensiveness of the subsidy notification which China had provided in Annexes 5A and 5B to the Draft Protocol, as last modified on 31 May 2000. Some members of the Working Party explained that, as an illustration of the above, certain types of subsidies did not appear in Annexes 5A and 5B. Those members of the Working Party first identified state support through the banking system, notably government-owned banks, in the form of policy loans, the automatic roll-over of unpaid principal and interest, forgiven and non-performing loans, and the selective use of below-market interest rates. Some members also referred to unreported tax subsidies, investment subsidies and subsidies provided by sub-national governments, some of which favoured exporting firms. Other members mentioned subsidies granted to the telecommunications, footwear, coal and shipbuilding sectors. The representative of China explained that, in common with many other Members, China had experienced difficulty in obtaining accurate data about all types of subsidies. He also indicated that China was attempting to reduce the availability of certain types of subsidies, in particular by reforming its tax system and making government-owned banks operate on a commercial basis. The representative of China stated that China would progressively work towards a full notification of subsidies, as contemplated by Article 25 of the SCM Agreement. The Working Party took note of this commitment (paragraph 173).

Some members of the Working Party also raised concerns regarding the subsidies that China provided in connection with SEZs and other special economic areas. Some of these appeared to be contingent upon export performance or on the use of domestic goods. The representative of China noted that the main purpose of such subsidies was to promote regional development and foreign investment. He confirmed that China would, upon accession, eliminate any such subsidies which were inconsistent with the SCM Agreement. The Working Party took note of this commitment (paragraph 174).

Chinese Taipei

Some members expressed concerns that the tax credit provided in connection with the creation of internationally recognized brands constitutes an export subsidy and thus prohibited under the SCM Agreement. Article 4 of the implementing regulations for the relevant law lists covered expenses, which include, in part, "expenses for international market investigation for the development of new products." The representative of Chinese Taipei stated that the Regulation on Creation of International Brands had been eliminated in December 2000. Any future programme in this area would be consistent with WTO requirements and would not reintroduce prohibited subsidies. The Working Party took note of this commitment (paragraph 106).

The representative of Chinese Taipei confirmed that Chinese Taipei would eliminate the Article 6 tax credit differential upon accession and would not in the future reintroduce it or any other tax credit differential that favours domestically produced automation machinery and equipment, including "automatic machine equipment." The Working Party took note of this commitment (paragraph 113).

The representative of Chinese Taipei stated that, as provided for in Article 28, any such measure falling within the scope of Article 3 of the SCM Agreement granted or maintained within its territory would be notified by Chinese Taipei. Such subsidies, with the exception of those provided under Article 12 of the Statute for Commodity Tax, would be repealed upon accession and subsidies provided to manufacturers of automobiles and motorcycles using domestically developed and


designed parts would cease no later than three years after Chinese Taipei's accession to the WTO. The Working Party took note of these commitments (paragraph 116).

The representative of Chinese Taipei stated that, upon accession, Chinese Taipei would provide a complete notification of all of its subsidies which were specific to an enterprise, industry or group thereof (within the meaning of Articles 1 and 2 of the SCM Agreement) in conformity with Article 25 of the SCM Agreement. The Working Party took note of this commitment (paragraph 117).

Armenia

The representative of Armenia confirmed that his Government would administer any subsidy programmes in full conformity with the Agreement on Subsidies and countervailing Measures from the date of its accession to the WTO. All necessary information on such programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Armenia's Protocol of Accession. The Working Party took note of this commitment (paragraph 119).

Cambodia

The representative of Cambodia stated that any subsidy programmes would be administered in line with the Agreement on Subsidies and Countervailing Measures and that any such programmes would be notified to the Committee on Subsidies and Countervailing Measures upon Cambodia's accession to the WTO. The Working Party took note of this commitment (paragraph 122).

Nepal

The representative of Nepal said that as stated in the Legislative Action Plan reproduced in Annex II of this Report, the Industrial Enterprises Act, 1992 (Amendment), the Industrial Enterprises Regulations and the Industrial Policy 1992 (Amendment) would be amended to bring them into conformity with the WTO Agreements on Subsidies and Countervailing Measures and on Trade Related Investment Measures. Amendments had already been prepared, or would be prepared by the Department of Industry in June and August 2003 and March 2004. These amendments would be submitted by the Ministry of Industry, Commerce and Supplies to the Council of Ministers in December 2003 and May 2004, respectively. Nepal would identify subsidy measures incompatible with the WTO and these would be eliminated. Endorsement and adoption by the Council of Ministers of the amendments to the Acts and the Regulations would be approved in February and May 2004. The Working Party took note of these commitments (paragraph 88).

The representative of Nepal confirmed that Nepal would administer its subsidy programmes, including those provided for in the Industrial Enterprise Act 1992, in full conformity with the WTO Agreement on Subsidies and Countervailing Measures, including Article 27.2. All necessary information on such programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Nepal's Protocol of Accession. The Working Party took note of these commitments (paragraph 89).

Saudi Arabia

The representative of Saudi Arabia confirmed that any subsidy programmes would be administered in conformity with the Agreement on Subsidies and Countervailing Measures and that all necessary information on programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Saudi Arabia's Protocol of Accession. The Working Party took note of this commitment (paragraph 189).


Viet Nam

He added that Viet Nam operated a duty drawback regime to refund duties paid on imported products used in the manufacturing of goods for export. A Member noted that the volumes of products entering Viet Nam's territory under a duty drawback arrangement should not be considered as part of, or linked to, any tariff rate quota and asked Viet Nam to clarify the link between the duty drawback regime and its TRQ arrangements. The representative of Viet Nam replied that traders could apply for tariff rate quotas or import directly the goods to be used in the manufacture of products for export, in both cases benefiting from duty drawback. He further confirmed that from the date of accession, Viet Nam would apply import duty exemptions and drawback practices in full conformity with the Agreement on Subsidies and Countervailing Measures, in particular, Annexes I and II thereto, consistent with the commitments undertaken in paragraphs 286 and 288. The Working Party took note of this commitment (paragraph 281).

Some Members asserted that Decision No. 55/2001/QD-TTg provided prohibited subsidies to Viet Nam's textile and garment industries. In response, the representative of Viet Nam stated that no disbursement or subsidy benefit pursuant to Decision No. 55/2001/QD-TTg had been provided since 31 May 2006, and that Decision No. 55/2001/QD-TTg had been repealed on 30 May 2006. He also confirmed that Viet Nam would eliminate all prohibited subsidies (i.e., subsidies contingent upon export performance or the use of domestic over imported goods) to the textile and garment industries, including but not limited to investment incentives contingent upon export performance for domestic businesses, investment incentives contingent upon export performance for foreign-invested enterprises, export promotion subsidies contingent upon export performance and trade promotion subsidies contingent upon export performance, as of the date of accession. The Working Party took note of these commitments (paragraph 286).

The representative of Viet Nam confirmed that, as of the date of Viet Nam's accession to the WTO, no prohibited subsidies would be provided to new beneficiaries pursuant to the programme that provided investment incentives contingent upon export performance for domestic businesses and the programme that provided investment incentives contingent upon export performance for foreign-invested enterprises. He further confirmed that over a five-year period beginning on the date of accession, benefits to current beneficiaries under these two programmes would be phased-out. The representative of Viet Nam further confirmed that the programme that provided investment incentives contingent upon export performance for domestic businesses and the programme that provided investment incentives contingent upon export performance for foreign-invested enterprises would be eliminated completely no later than five years from the date of Viet Nam's accession to the WTO. The representative of Viet Nam also confirmed that all other prohibited subsidies would be eliminated as of the date of accession and that any other remaining subsidy programmes would be brought into conformity with the WTO Agreement on Subsidies and Countervailing Measures. Viet Nam would provide notice of measures eliminating these programmes and any other prohibited subsidies to the WTO. He also confirmed that, by the date of accession, a subsidy notification, in accordance with Article 25 of the Agreement, would be provided to the Committee on Subsidies and Countervailing Measures. The Working Party took note of these commitments (paragraph 288).

Tonga

The representative of Tonga confirmed that from the date of accession his Government would not maintain subsidies which met the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, and did not seek transitions to provide for the elimination of all such measures. He further stated that Tonga would not introduce such prohibited subsidies in the future, and would apply export promotion measures in conformity with WTO requirements. The representative of Tonga further confirmed that as from the date of accession Tonga's laws would administer any subsidy programs provided by his Government in conformity with


the Agreement on Subsidies and Countervailing Measures and that all necessary information on notifiable programs would be notified to the Committee on Subsidies and Countervailing Measures according to Article 25 of the Agreement upon entry into force of Tonga's Protocol of Accession. The Working Party took note of these commitments (paragraph 115).

Ukraine

The representative of Ukraine confirmed that, upon accession, the following shall apply: for purposes of applying Articles 1.2 and 2 of the Agreement on Subsidies and Countervailing Measures, subsidies provided to State-owned enterprises (including State trading enterprises) will be viewed as specific if, inter alia, State-owned enterprises are the predominant recipients of such subsidies or State-owned enterprises receive disproportionately large amounts of such subsidies. The Working Party took note of this commitment (paragraph 275).

The representative of Ukraine confirmed that, from the date of accession, Ukraine would eliminate all export and import-substitution subsidies, within the meaning of Article 3.1(a) and 3.1(b) of the SCM Agreement. To this end, Ukraine would, by accession, cease to maintain all pre-existing export and import-substitution subsidy programmes and, upon accession, make no further payments or disbursements, nor forego revenue or confer any other benefit, under such programmes. This commitment covers subsidies granted at all levels of government which are contingent, in law or in fact, upon export performance or the use of domestic over imported goods, and includes, but is not limited to, any such subsidies to the shipbuilding and automotive industries, and the compensation paid for the use of domestically produced fertilizers. He confirmed that, by the date of accession, a subsidy notification, in accordance with Article 25 of the SCM Agreement, would be provided to the Committee on Subsidies and Countervailing Measures. The Working Party took note of these commitments (paragraph 276).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would administer its subsidy programmes, including those provided for in (i) the Foreign Investment Law No. 89/IV/93 of 13 December 1993; (ii) Law No. 92/IV/93 of 15 December 1993 (Law on Free or "Franc" Enterprises); (iii) The Industrial Statute, Decree-Law No. 108/89 of 30 December 1989; (iv) the Tourism Utility Law No. 55/VI/2005 of 10 January 2005; and (v) Law No. 99/IV/93 of 31 December 1993, in full conformity with the WTO Agreement on Subsidies and Countervailing Measures, including Article 27.2, from 1 January 2010. The representative of Cape Verde further confirmed that incentives that had been granted to firms and individuals authorized by these laws and programs prior to the date of accession that constituted a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, would be withdrawn by the earlier of 1 January 2015 or at the end of the term originally granted to these firms and individuals. All necessary information on subsidy programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement on Subsidies and Countervailing Measures upon entry into force of Cape Verde's Protocol of Accession. Cape Verde also would provide explanatory information in its subsequent notifications under Article 25 to enable other Members to confirm that such programs are being progressively eliminated. The Working Party took note of these commitments (paragraph 163).

- Technical Barriers to Trade

Mongolia

See "Prohibitions, quotas, restrictive licenses" above.


Bulgaria

The representative of Bulgaria stated that Bulgaria would apply the WTO Agreements on Technical Barriers to Trade and Sanitary and Phytosanitary Measures from the date of accession without recourse to any transition period. He further confirmed that, in particular, Bulgaria would apply the same controls, criteria and rules regarding technical regulations, standards certification and labelling requirements to imported and domestic goods, and would not use such regulations to restrict imports. Bulgaria would ensure that its technical regulations, standards certification and labelling requirements are not applied to imports in an arbitrary manner, in a way that discriminates between supplier governments where the same conditions apply or as a disguised restriction on international trade. Bulgaria will not require additional certification or sanitary registration for products which have been certified as safe for human use and consumption by recognized foreign or international bodies. Bulgaria would also ensure that, from the date of accession, its criteria for granting prior authorization or securing required certification or 'sanitary registration' for imported products will be published and available to traders, and that its sanitary and other certification requirements are administered in a transparent and expeditious manner. Bulgaria would be willing to consult with WTO Members concerning the effect of these requirements on their trade with a view to resolving specific problems. The Working Party took note of these commitments (paragraph 64).

Panama

The representative of Panama stated that upon accession to the WTO, Panama would comply with all the provisions of the Agreement on Technical Barriers to Trade without recourse to any transitional arrangements. The Working Party took note of this commitment (paragraph 47).

Also, see "Prohibitions, quotas, restrictive licenses" above.

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that his Government would apply the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition period. He further confirmed that, in particular, the Kyrgyz Republic would apply the same controls, criteria, and rules regarding technical regulations, standards, certification, and labelling requirements to imported and domestic goods, and would not use such regulations to restrict imports. The Kyrgyz Republic would ensure that its technical regulations, standards, certification and labelling requirements are not applied to imports in an arbitrary manner, in a way that discriminates between supplier governments where the same conditions apply or as a disguised restriction on international trade, and would also ensure that from the date of accession its criteria for granting licenses or securing required certification for imported products will be published and available to traders, and that its sanitary and other certification requirements are administered in a transparent and expeditious manner. The Kyrgyz Republic would be willing to consult with WTO Members concerning the effect of these requirements on their trade with a view to resolving specific problems. The Working Party took note of these commitments (paragraph 94).

Latvia

The representative of Latvia stated that Latvia would apply the Agreements on Sanitary and Phytosanitary Measures and Technical Barriers to Trade from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 88).


Estonia

The representative of Estonia confirmed that Estonia would apply all obligations under the WTO Agreements on Sanitary and Phytosanitary Measures and Technical Barriers to Trade from the date of accession without recourse to any transition period. The Working Party took note of these commitments (paragraph 98).

Jordan

The representative of Jordan stated that Jordan's Standardization Department was gradually reviewing the remaining 1,110 mandatory standards to replace them with voluntary standards or with technical regulations, consistent with Article 2 of the TBT Agreement. No less than one quarter of the remaining standards would be converted each year after accession, and Jordan intended to complete the process of conversion by 31 December 2003. The Working Party took note of this commitment (paragraph 137).

The representative of Jordan confirmed that Jordan would comply with all obligations under the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 140).

Georgia

The representative of Georgia confirmed that from the date of accession, all existing Soviet-era "GOST" and other regional standards would be voluntary with respect to products imported from WTO member countries or from other non-CIS countries. GOST and other regional standards would continue to apply mandatorily only to products produced in Georgia or imported from non-WTO member CIS states. These standards would be replaced with international standards, or technical regulations based on international standards, in accordance with the timetable outlined in WT/ACC/GEO/28, and be fully replaced by May 2002. With respect to the items for which certification remained mandatory in Georgia (Table 5(a)), he further confirmed that imported products meeting either international, European, or GOST standards would be accepted. Georgia would accept conformance assessment certificates issued by internationally recognized authorities of the exporting countries, or approvals provided by recognized independent conformity assessment bodies or agencies recognized by "Sakstandarti", with respect to these standards. Georgia would also reduce further the number of categories of imported products subject to mandatory certification prior to the end of 1999, notifying the revised list to the WTO by 1 January 2000, and would complete the process of conversion to voluntary certification in accordance with the timetable outlined in document WT/ACC/GEO/28. Upon request of WTO Members, Georgia would meet to discuss these measures and their impact on trade with a view to resolving problems. The Working Party took note of these commitments (paragraph 99).

The representative of Georgia confirmed that Georgia would comply with all obligations under the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 100).

Albania

The representative of Albania confirmed that Albania would apply all obligations under the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 104).

Oman

The representative of Oman confirmed that a work programme had been established to review and replace existing mandatory standards by voluntary standards or technical regulations within the


time-frame reflected in Table 2. He confirmed that the standards relating to shelf life would be among the first to be reviewed and that from the date of accession all new standards implemented in Oman would be subject to such a review prior to their implementation. The Working Party took note of these commitments (paragraph 96).

The representative of Oman confirmed that Oman would apply all obligations under the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 97).

Croatia

The representative of Croatia confirmed that Croatia would apply all obligations under the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 122).

Lithuania

The representative of Lithuania stated that, upon accession to the WTO, Lithuania would comply with all the provisions of the Agreement on Technical Barriers to Trade without recourse to any transitional arrangements. The Working Party took note of this commitment (paragraph 113).

Moldova

The representative of Moldova confirmed that from 1 January 2003, the application of all national standards would become voluntary. At the end of this period, national standards would remain mandatory only by reference to a technical regulation, adopted by a public authority in accordance with legitimate objectives, such as national security, preventing of misuse practices, protection of the health and life of physical persons, of the health and life of animals, plants protection, environment protection. He added that prior to the date of accession, Moldova would amend its laws and regulations as described in paragraph 119 of this report to ensure that its conformity assessment procedures reflected options for achieving confidence in the technical competence of bodies located in the territory of other WTO Members to perform conformity assessment and have their results accepted by Moldovan authorities. Such options would include: the conclusion of Agreements with conformity assessment bodies in other countries (e.g., accreditation bodies; certification bodies); the acceptance and non-discriminatory consideration of applications for accreditation from conformity assessment bodies located in other WTO Members and the acceptance of conformity assessment results from qualifying bodies; and other means of recognition of equivalent procedures. He also confirmed that Moldova would implement the WTO Agreement on Technical Barriers to Trade from the date of accession, without recourse to any other transition. The Working Party took note of these commitments (paragraph 124).

China

The representative of China stated that China had set up a TBT notification authority and two enquiry points which had been notified to the TBT Committee. Upon accession, notices of adopted and proposed technical regulations, standards and conformity assessment procedures would be published. The names of the publications where this information could be found would be included in China's Statement of Implementation and Administration under Article 15.2 of the TBT Agreement, which would be submitted upon accession. The Working Party took note of this commitment (paragraph 177).

The representative of China stated that, further to China's implementation of WTO provisions, internal mechanisms would exist, upon accession, to inform and consult with, on an ongoing basis,


government agencies and ministries (at national and sub-national levels), and private sector interests on the rights and obligations under the GATT 1994 and the TBT Agreement. Concerning questions from some members of the Working Party on the opportunity for public consultation and comment on proposed standards and technical regulations, the representative of China confirmed that, upon accession, China's procedures would clearly indicate that such opportunity existed and that comments would be given due consideration regardless of origin. The representative of China also confirmed that, upon accession, China would have in place minimum timeframes for allowing public comment on proposed technical regulations, standards and conformity assessment procedures as set out in the TBT Agreement and relevant decisions and recommendations adopted by the TBT Committee. The Working Party took note of these commitments (paragraph 178).

In response, the representative of China stated that, as a full member of, for example, ISO, IEC and ITU, China actively participated in the development of relevant international standards. With China's efforts in restructuring government agencies, China would, not later than four months after accession, notify acceptance of the Code of Good Practice. The representative of China stated that for government standardizing bodies, a clear policy existed to periodically review existing standards, inter alia, to harmonize them with relevant international standards where appropriate. Furthermore, China would speed up its process of revising the current voluntary national, local and sectoral standards so as to harmonize them with international standards. The Working Party took note of these commitments (paragraph 180).

In response, the representative of China stated that China, in its notifications under the TBT Agreement, including its notifications under Article 15.2 and in publications referenced therein, and in modifications of existing measures, would use the terms "technical regulations" and "standards" according to their meanings under the TBT Agreement. The Working Party took note of these commitments (paragraph 182).

In response, the representative of China stated that since 1980, China had taken the active adoption of international standards as the basis for technical regulations as a basic policy of accelerating industrial modernization and promoting economic growth. The representative of China confirmed that this policy also required technical regulations to be reviewed every five years, inter alia, to ensure that international standards were used in accordance with Article 2.4 of the Agreement. He also confirmed that China would provide this policy as part of its notification under Article 15.2 of the Agreement. He noted that as a result of China's efforts in the past 20 years, the use of international standards as the basis for technical regulations had increased from 12 per cent to 40 per cent. China had begun formulating a standardization development programme in a bid to meet the challenges of the 21st century and the requirements provided for in the TBT Agreement, and had undertaken to further increase the use of international standards as the basis for technical regulations by 10 per cent in five years. The representative of China also confirmed that China would make publicly available procedures to implement Article 2.7 of the Agreement. The Working Party took note of these commitments (paragraph 184).

Bearing in mind the relevant provisions of the TBT Agreement, some members of the Working Party asked China to identify local government bodies, directly below the central government level, and non-governmental organizations, that were authorized to adopt technical regulations or conformity assessment procedures. The representative of China replied that China would provide a list of relevant local governmental and non-governmental bodies, upon accession, as part of its notification under Article 15.2 of the TBT Agreement. The Working Party took note of this commitment (paragraph 185).

In response, the representative of China stated that China played a full part in the preparation by appropriate international standardizing bodies of guides and recommendations for conformity assessment procedures, e.g., as a full member of ISO CASCO. He stated that it was difficult to


quantify the extent to which such guides and recommendations were used as the basis for existing conformity assessment procedures. He confirmed that China would use relevant guides or recommendations issued by international standardizing bodies as the basis for new conformity assessment procedures in accordance with Article 5.4 of the TBT Agreement. The representative of China also stated that existing conformity assessment procedures were reviewed concurrently with and under the same policy as related technical regulations, inter alia, to ensure the use of relevant international guides or recommendations in accordance with Article 5.4 of the TBT Agreement. He also confirmed that, upon accession, China would ensure that the same conformity assessment procedures were applied to both imported and domestic products. The Working Party took note of these commitments (paragraph 187).

Some members of the Working Party expressed concern about a conformity assessment procedure known as Statutory Inspection, which was described, inter alia, in Articles 4, 5, and 6 of the Law and Articles 4, 5, and 9 of the Implementing Regulations. They stated that it was inconsistent with the principle of national treatment and constituted an unnecessary obstacle to international trade. Members of the Working Party agreed that WT/ACC/CHN/31 and WT/ACC/CHN/32, lists of products subject to Statutory Inspection, did not prejudge the legal status, nature or effects of notified technical regulations and standards under the WTO Agreement. The representative of China stated that China would bring the Law and Implementing Regulations, as well as other relevant legislation and regulations, into conformity with the TBT Agreement by the date of accession. The Working Party took note of this commitment (paragraph 190).

Some members of the Working Party expressed concern about a conformity assessment procedure, and the application thereof, known as the Safety Licence System for Import Commodities ("the System"), which was described in Article 22 of the Law and Article 38 of the Implementing Regulations. They stated that it was inconsistent with the principle of national treatment and constituted an unnecessary obstacle to international trade (e.g., due to the frequent plant inspections required). In response, the representative of China confirmed that, for technical regulations and conformity assessment procedures related to goods currently subject to the Safety Licence System for Import Commodities, relevant legislation and regulations would be brought into full conformity with the TBT Agreement by the date of accession. The Working Party took note of this commitment (paragraph 191).

Responding to the concerns of members of the Working Party, the representative of China confirmed that to eliminate unnecessary barriers to trade, China would not maintain multiple or duplicative conformity assessment procedures, nor would it impose requirements exclusively on imported products. The Working Party took note of this commitment (paragraph 192).

Some members of the Working Party expressed concern with respect to the confidentiality of information in connection with conformity assessment procedures undertaken by China. In response, the representative of China confirmed that China would fully implement the obligations of Article 5.2.4 of the TBT Agreement in this regard. The Working Party took note of this commitment (paragraph 193).

Some members of the Working Party expressed concern about China's practice of not accepting the results of conformity assessment by bodies in other WTO Members. In this regard, those members noted the obligation of unilateral acceptance of the results of conformity assessment as described in Article 6.1 of the TBT Agreement. The representative of China responded that products certified by bodies recognized by China would require no additional conformity assessment procedures in China, except for random sampling of said products. Furthermore, where random sampling was undertaken and China's test results differed from the test results of competent bodies in other WTO Members, the representative of China confirmed that China would act in accordance with international guidelines and recommendations, where these existed, or would provide a process of review with the objective of


resolving such differences. Some members of the Working Party requested China to make public and update on an ongoing basis information on conformity assessment bodies that were recognized by China. The representative of China confirmed that China would provide this information. The Working Party took note of these commitments (paragraph 194).

Concerning foreign and joint-venture conformity assessment bodies, certain members of the Working Party noted that China should not maintain requirements which had the effect of acting as barriers to their operation, unless otherwise specified in China's Schedule of Specific Commitments. The representative of China replied that China would not maintain such requirements. Some members also observed that all foreign or joint venture conformity assessment bodies that met China's requirements should be eligible for accreditation and accorded national treatment. The representative of China confirmed that the accreditation requirements would be transparent and provide national treatment to foreign conformity assessment bodies. The Working Party took note of these commitments (paragraph 195).

Some members of the Working Party raised specific concerns regarding such matters as (a) registration of initial imports of chemical products, (b) procedures to obtain and apply "CCIB" safety mark and the "Great Wall" mark, (c) automobiles and parts, and (d) the safety and quality licence system for boilers and pressure vessels. In response, the representative of China stated that China would implement the following measures prior to accession, unless otherwise indicated:

(a) Registration of Initial Imports of Chemical Products

– Enact and implement, within one year after its accession, a new law and relevant regulations regarding assessment and control of chemicals for the protection of the environment, in which complete national treatment and full consistency with international practices would be ensured; and

– Ensure that chemicals listed in the "inventory chemicals" annexed to the above new law and its regulations would be exempted from a registration obligation and that a unified assessment procedure would be established for domestic and imported products under the new law and its regulations.

(b) CCIB Safety Mark and the "Great Wall" Mark

– Unify the existing certification marks, i.e., the "CCIB" mark and the "Great Wall" mark into a new certification mark. For like imported and domestic goods, all bodies and agencies would issue the same mark and charge the same fee;

– Accept testing reports for products subject to the International Electrotechnical Commission's System for Conformity Testing to Standards for Safety of Electrical Equipment ("IECEE CB Scheme") to which China was a party, and simplify the procedures for obtaining the new, unified certification mark; and

– Shorten the time period needed for importers to obtain both marks regarding the same products, to no more than three months.

(c) Automobiles and Parts

– Unify its laws, regulations and standards applied to domestic and imported automobiles and parts; and

– Formulate, publish and implement laws and regulations, standards and implementing regulations to establish a transparent system under which all the laws and regulations would be applied so as to accord imported products treatment no less favourable than that accorded to like products of national origin.


(d) Safety and Quality Licence System for Boilers and Pressure Vessels

– Accord imported products treatment no less favourable than that accorded to products of national origin, including fees imposed for conformity assessment and the effective period of factory certification; and

– Adopt international standards as the basis for technical regulations and exempt imported products from inspection where like domestic products were not subject to such inspection.


The representative of China confirmed that, except as otherwise specified in the Draft Protocol, China would apply all obligations under the TBT Agreement from the date of accession. The Working Party took note of this commitment (paragraph 197).

Chinese Taipei

The representative of Chinese Taipei stated that recognition of foreign quarantine or other standards would be dealt with in a manner consistent with Article 2.7 of the Agreement on Technical Barriers to Trade. The Working Party took note of this commitment (paragraph 121).

Some Members noted with concern that Chinese Taipei was considering adopting a technical regulation to define whisky that would unnecessarily discriminate against the exports of whiskies to Chinese Taipei by some Members. The representative of Chinese Taipei confirmed that Chinese Taipei would ensure that its definition for whisky would take into account generally accepted criteria for defining whisky, and would avoid restrictive criteria that resulted in unjustifiable discrimination among products, and be consistent with the TBT Agreement. The Working Party took note of this commitment (paragraph 126bis).

The representative of Chinese Taipei stated that Chinese Taipei would fully apply the provisions of the Agreement on Technical Barriers to Trade from the date of its accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 127).

Armenia

The representative of Armenia confirmed that from the date of accession, Armenia would accept conformity assessment certificates issued by internationally recognized authorities of exporting countries with which Armenia had signed mutual recognition Agreements, or approvals provided by recognized independent conformity assessment bodies or agencies recognized by the Council for Accreditation of Certification Bodies and Testing Laboratories in the Field of Conformity Assessment. He further confirmed that after 31 December 2004, only those imports subject to technical regulations developed in accordance with Armenia's standardisation regime and WTO provisions would be subject to mandatory certification. Upon request of WTO Members, Armenia would meet to discuss these measures and their impact upon trade with a view to resolving problems. The Working Party took note of these commitments (paragraph 135).

The representative of Armenia confirmed that Armenia would apply the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition period, and would sign and follow the Code of Good Practice for the preparation, adoption and application of standards from the date of Armenia's accession to the WTO. The Working Party took note of this commitment (paragraph 136).


FYROM

The representative of FYROM stated that, upon accession to the WTO, FYROM would comply with all the provisions of the Agreement on Technical Barriers to Trade without recourse to any transitional arrangements. The Working Party took note of this commitment (paragraph 145).

Cambodia

The representative of Cambodia stated that Cambodia would progressively implement the Agreement on Technical Barriers to Trade in accordance with the action plan in Table 10 and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 129 would be applied by Cambodia. Full implementation will start from 1 January 2007 without recourse to any further transitional period. The Working Party took note of this commitment (paragraph 131).

Nepal

The representative of Nepal confirmed that Nepal would progressively implement the Agreement on Technical Barriers to Trade in accordance with the Action Plan in Table 5 and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 97 would be applied by Nepal. Nepal would implement fully the provisions of the Agreement on Technical Barriers to Trade, including compliance with the Code of Good Practice by 1 January 2007. The Working Party took note of these commitments (paragraph 98).

Saudi Arabia

Some members of the Working Party requested additional information on the purpose and operational details of the new Conformity Certificate mechanism. The representative of Saudi Arabia stated that the purpose of the new Certificate was to provide Saudi authorities with a basis for conducting post-market surveillance to ensure product conformity to specified requirements and would be done through random sampling or risk-based compliance checks during the transitional period. The new mechanism allowed the entity submitting the Conformity Certificate (i.e., a conformity assessment body, an accredited body, an independent third party or a manufacturer) to declare compliance with the appropriate technical regulation or standard. Such entity was responsible for the information contained in the Certificate. The mechanism recognized technical regulations or standards that were in conformity with an approved SASO technical regulation. In the absence of a relevant, approved SASO technical regulation, information should be provided to identify whether the product meets a technical regulation of another government authority, SASO standard or relevant international standard, or other standard. Information should also be provided to identify who did the testing. The Conformity Certificate would not be needed once Saudi Arabia had established sufficient in-country capabilities for testing imported and domestic products through random sampling or risk-based compliance checks. The representative of Saudi Arabia further clarified that there was no geographic or nationality limitation for conformity assessment or accreditation bodies. The Working Party took note of these commitments (paragraph 197).

In response to inquiries by members of the Working Party relating to shelf-life of food products, the representative of Saudi Arabia confirmed that Saudi Arabia had re-examined its shelf-life requirements. A technical committee from different Government Ministries (Ministry of Commerce and Industry, Ministry of Health, Ministry of Agriculture, Ministry of Municipalities, Universities and SASO) had reviewed Saudi standards on the shelf-life of food products (SASO 457/2000 and SASO 702/1993) according to the requirements of the SPS and TBT Agreements, Codex Alimentarius Commission, international scientific papers and research and field scientific studies carried out in the Kingdom of Saudi Arabia or abroad. The revised Saudi standard, which


incorporated the deletion of the statement of not allowing any food product which had over-passed more than half of its shelf-life, including perishable food. The revised standard also incorporated that shelf-life for food products would be voluntary except for select perishable food (i.e., fresh or chilled meat and poultry, fresh milk and fresh milk-based products, margarine, fresh fruit juice and fresh table eggs) and baby foods. With the exception of these products, Saudi Arabia would accept manufacturer-determined use-by dates for products. The revised standard had been circulated for comments for a period of 90 days and would be implemented from the date of approval of SASO Board of Directors. The Working Party took note of this commitment (paragraph 201).

Some members of the Working Party requested that the Government of Saudi Arabia publish draft technical regulations in a single official journal or other publication that was available to the general public, and other interested parties. The representative of Saudi Arabia stated that draft technical regulations would be available on SASO website: [email protected]. He confirmed that Saudi Arabia would notify the Secretariat when the new website (including an English version) was complete and that this would be by the end of 2005. He confirmed that all Saudi draft technical regulations were still announced in all Saudi newspapers and circulated to all foreign embassies in Saudi Arabia. The Working Party took note of these commitments (paragraph 203).

The representative of Saudi Arabia committed that Saudi Arabia would comply with all obligations under the WTO Agreement on Technical Barriers to Trade from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 205).

Viet Nam

The representative of Viet Nam confirmed that Viet Nam would comply with all the obligations under the TBT Agreement from the date of accession without recourse to any transitional period. Further, for the purpose of greater transparency and predictability, he confirmed that Viet Nam would issue measures that specifically set out Articles 2.1, 2.2, 5.1, 5.2, 5.4 and Annex 1.1 of the TBT Agreement. The Working Party took note of these commitments (paragraph 303).

Tonga

The representative of Tonga confirmed that if, in the future, technical regulations or standards and conformity assessment procedures were to be introduced, Tonga would neither adopt nor implement these regulations, standards or procedures until it had implemented and notified appropriate legislation in conformity with the Agreement on Technical Barriers to Trade. Tonga would ensure the full conformity of any such legislation with the Agreement on Technical Barriers to Trade. Any standards, technical regulations, and conformity assessment procedures adopted would be developed and applied in conformity with the provisions of the Agreement, including publication prior to implementation to allow interested parties the opportunity for review and comment as provided for in the Agreement. Prior to accession, Tonga would prepare regulations specifying the publication to be used for the publication of any proposed measures, the procedure to be used for taking comments into account, etc. Any such measures would be applied on a non-discriminatory basis, i.e. providing for national treatment and MFN treatment to all imports. Regulations would be introduced to ensure that its National TBT Notification Authority and Enquiry Point would be operational as from the date of its accession. Tonga would also provide relevant government officials with training to ensure that, from the date of accession, they were fully conversant with the requirements of the TBT Agreement. The Working Party took note of these commitments (paragraph 119).

Ukraine

The representative of Ukraine confirmed that, from the date of accession, Ukraine would give priority consideration to international (over regional and other countries' national) standards, guidelines and


recommendations, as a basis for Ukraine's own standards, technical regulations and associated conformity assessment procedures. The Working Party took note of this commitment (paragraph 280).

The representative of Ukraine confirmed that Ukraine had reviewed its shelf-life requirements and as a result, the Government of Ukraine has begun the process of approving changes to Ukraine's technical regulation on shelf-life for fish to bring it into conformity with the CODEX alimentarius guidelines on the labelling of pre-packaged food products. When the revised technical regulation was implemented, the previous technical regulations that imposed shelf-life restrictions would be repealed and no longer enforceable. In addition, Ukraine would accept use-by/sell-by dates that are determined solely by the manufacturer. The Working Party took note of these commitments (paragraph 285).

The representative of Ukraine confirmed that from the date of accession, all existing national and regional standards would be voluntary, except those referred to or set out in technical regulations intended inter alia to protect national security interests, prevent deceptive practices, protect the life and health of people, animals or plants, as well as protect the environment. Ukraine shall ensure that by 30 December 2011, all of its technical regulations use relevant international standards as a basis, in accordance with Article 2.4 of the Agreement on Technical Barriers to Trade (TBT Agreement) and the timetable outlined in document WT/ACC/UKR/129. However, with respect to the items that require conformity assessment and for which standards have not yet been harmonized with relevant international standards, the representative of Ukraine confirmed that, from the date of accession to the WTO, imported products would be deemed to have met the relevant Ukrainian standards or technical regulations if conformity assessment bodies recognized by Ukraine confirmed that such products conformed to relevant international standards, or regional or national standards that are identical to such standards. The Working Party took note of these commitments (paragraph 299).

Thus, notwithstanding the timetable outlined in document WT/ACC/UKR/129, Ukraine would comply with all provisions of the TBT Agreement and would abide by the provisions of the Code of Good Practice for the Preparation, Adoption and Application of Standards (i.e., Annex 3 to the TBT Agreement) as of the date of accession without recourse to any transitional arrangements. Ukraine would also continue to reduce further the number of categories of products subject to mandatory third party certification with a view to the broadest possible acceptance of manufacturer's supplier's declaration of conformity (SDOC), without requiring registration with or approval from Ukrainian authorities, in relation to the relevant technical regulation, prior to the end of year 2011. Ukraine would notify the revised list of products subject to mandatory certification to the WTO by 31 January 2012. The Working Party took note of these commitments (paragraph 300).

The representative of Ukraine also confirmed that from the date of accession, Ukraine would not use standards, technical regulations or conformity assessment procedures in a manner that would be restrictive to international trade, prohibitive to imports, and discriminatory of individual exporters and suppliers, and that Ukraine would ensure that standards and technical regulations apply equally and in a non-discriminatory fashion to domestic products and to products imported from WTO Members, CIS countries and non-CIS countries alike. In addition, from the date of accession, Ukraine would prepare, adopt, and apply standards and technical regulations only in conformity with the TBT Agreement. The representative of Ukraine further confirmed that, from the date of accession, Ukraine would use relevant guides or recommendations, developed in accordance with the Decision of the Committee on Principles for the Development of International Standards, Guides and Recommendations with relation to Articles 2, 5 and Annex 3 of the Agreement, as the basis for conformity assessment procedures in accordance with Article 5.4 of the TBT Agreement. The Working Party took note of these commitments (paragraph 301).

In addition, the representative of Ukraine confirmed that, pursuant to Article 6.1 of the TBT Agreement, Ukraine would accept, whenever possible, the results of conformity assessment


procedures in other Members, even when those procedures differed from its own, provided Ukraine was satisfied that those procedures offered an assurance of conformity with applicable technical regulations or standards equivalent to its own procedures. To this end, Ukraine would amend its laws and regulations to ensure that, from the date of accession, its conformity assessment procedures reflected options for achieving confidence in the technical competence of bodies located in the territory of other WTO Members to perform conformity assessment and have their results accepted by Ukrainian authorities. Such options would include: the conclusion of an Agreement with a conformity assessment body in another Member (e.g., accreditation bodies; certification bodies, laboratories); acceptance of the results of conformity assessment procedures within international product testing and certification systems of which Ukraine is a participant; the acceptance and non-discriminatory consideration of applications for accreditation from conformity assessment bodies located in other WTO Members and the acceptance of conformity assessment results from conformity assessment bodies recognized by Ukraine; and other means of recognition of equivalent procedures. The Working Party took note of these commitments (paragraph 302).

The representative of Ukraine confirmed that upon request of a WTO Member, Ukraine would consult with that Member on any issue related to the preparation, adoption, or application of standards, technical regulations or conformity assessment procedures which might have a negative impact on international trade. The Working Party took note of this commitment (paragraph 303).

Cape Verde

The representative of Cape Verde confirmed that if, in the future, technical regulations or standards and conformity assessment procedures were to be introduced, Cape Verde would neither adopt nor implement these regulations, standards or procedures until it had implemented and notified appropriate legislation in conformity with the Agreement on Technical Barriers to Trade. Cape Verde would ensure the full conformity of any such legislation with the Agreement on Technical Barriers to Trade, and that any new laws, regulations or practices, as well as amendments to existing measures, would not result in unnecessary obstacles to trade. Any standards, technical regulations, and conformity assessment procedures adopted would be developed and applied in conformity with the provisions of the Agreement, including publication prior to implementation to allow interested parties the opportunity for review and comment as provided for in the Agreement. Existing or new measures would be applied on a non-discriminatory basis, i.e. providing for national treatment and MFN treatment to all imports. Cape Verde also would monitor the work of the Committee on Technical Barriers to Trade. Cape Verde would not enforce voluntary standards contained in private sector Agreements or other commercial contracts. From the date of accession, its Enquiry Point would be operational and Cape Verde would designate a central government authority responsible for the implementation of notification procedures under the Agreement and an authority responsible for overall monitoring of compliance with its TBT obligations. He added that Cape Verde would seek out all available technical assistance to ensure that its capacity to eventually implement the Agreement is assured. The Working Party took note of these commitments (paragraph 171).

- Sanitary and Phytosanitary Measures

Mongolia

See "Prohibitions, quotas, restrictive licenses" above.

Bulgaria

See "Technical Barriers to Trade" above.


Panama

The representative of Panama stated that from the date of accession to the WTO, Panama would apply all its sanitary requirements consistently with the requirements of the WTO Agreements on Sanitary and Phytosanitary Measures and Import Licensing Procedures without recourse to any transitional arrangements. In particular, he stated that if a decision was taken to require notification of diseases other than those listed in Organisation Internationale des Epizooties (OIE) Classes A and B, any such decision would be taken in conformity with the requirements of the Agreement on Sanitary and Phytosanitary Measures. He also stated that Panama will allow a reasonable interval between the publication of the sanitary or phytosanitary regulation and its entry into force in order to allow time for producers in exporting Members, to adapt to the new requirements. The Working Party took note of these commitments (paragraph 51).

Also, see "Prohibitions, quotas, restrictive licenses" above.

Kyrgyz Republic

The representative of the Kyrgyz Republic said that the Government was currently considering draft Regulations "On measures for transition to international standards and improving the order of using technical regulations" which set out the programme of work required to harmonize Kyrgyz sanitary and phytosanitary standards with international standards in 1999. The Kyrgyz Republic would report annually on progress in the work on harmonization until their standards were in conformity with WTO requirements. The Working Party took note of this commitment (paragraph 100).

The representative of the Kyrgyz Republic stated that from the date of accession to the WTO his Government would apply all its sanitary requirements consistently with the requirements of the WTO Agreements on Sanitary and Phytosanitary Measures and Import Licensing Procedures without recourse to any transitional arrangements. In particular, he stated that if a decision was taken to require notification of diseases other than those listed in OIE Classes A and B, any such decision would be taken in conformity with the requirements of the Agreement on Sanitary and Phytosanitary Measures. He added that the Kyrgyz Republic would not require additional certification or sanitary registration for products which have been certified as safe for human use and consumption by recognized foreign or international bodies, and the Kyrgyz Republic would ensure that from the date of accession its criteria for granting prior authorization or securing the required certification for imported products would be published and available to traders. He confirmed that sanitary and other certification requirements in the Kyrgyz Republic were administered in a transparent and expeditious manner, and that his Government would be willing to consult with WTO Members concerning the effect of these requirements on their trade with a view to resolving specific problems. The Working Party took note of these commitments (paragraph 103).

Latvia


Estonia


Jordan

The representative of Jordan confirmed that Jordan would initiate immediately the process of examining its shelf-life standards (JS:401:1977 and JS 288:1994) in light of international scientific practices on shelf-stable food products to identify shelf-stable products currently appearing on the lists of these two


standards. He further confirmed that Jordan would eliminate shelf-stable products from the coverage of these two standards by 30 June 2000. He added that Jordan would establish within one year regulations and procedures in line with international norms for "highly perishable refrigerated" food products to gradually replace remaining shelf life requirements on these products with a scientific regulatory framework by 31 December 2000. The Working Party took note of these commitments (paragraph 145).

The representative of Jordan confirmed that, as from the date of accession, unnecessary inspections of imported meat and meat from imported animals would be eliminated, and national treatment would be accorded fully to such products as part of Jordan's program for the development and adoption of guidelines and/or rules for food inspection and testing procedures. The new Law on Agriculture would include provisions of Annex C of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures. All instructions and testing procedures would be in accordance with the WTO Agreement on the Application of Sanitary and Phytosanitary Measures, in particular its Annex C. To address concerns over the lack of national treatment for and the unnecessary inspection of imported meat and meat from live animals, he confirmed that Jordan would make a particular commitment to abide by the provisions of paragraphs 1(a), 1(e) and 1(g) of Annex C from the date of accession. Jordan would implement the least trade restrictive requirements possible to prevent deceptive practices vis-à-vis consumers of meat, taking into account the national treatment requirements of Article III of GATT 1994. All remaining prohibitions on the use of powdered milk by industrial users of dairy products would be abolished as soon as legislatively possible upon accession, and in any event no later than within 12 months from the date of accession. The Working Part took note of these commitments (paragraph 149).

The representative of Jordan confirmed that Jordan's sanitary and phytosanitary standards system would be in compliance with WTO provisions under the Agreement on the Application of Sanitary and Phytosanitary Measures as of the date of accession to the WTO, and that Jordan would apply all measures of the Agreement on the Application of Sanitary and Phytosanitary Measures in a least trade distortive manner from the date of accession without recourse to any transition period. The representative of Jordan further confirmed that, without recourse to any transition period and in conformity with the SPS Agreement, no stricter rules than those laid out by international organizations such as OIE will be applied. The Working Party took note of this commitment (paragraph 151).

Georgia

The representative of Georgia confirmed that Georgia would comply with all obligations under the WTO Agreement on the Application of Sanitary and Phytosanitary Measures from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 107).

Albania

The representative of Albania confirmed that Albania would apply all obligations under the WTO Agreement on Sanitary and Phytosanitary Measures from the date of accession without recourse to any transition period. The Working Party took note of these commitments (paragraph 108).

Oman

In response to these suggestions, the representative of Oman confirmed his Government's intention to eliminate mandatory shelf-life standards for "shelf-stable foods" upon accession. He added that Oman would establish within one year regulations and procedures in line with international norms for "highly perishable refrigerated" food products and to gradually replace remaining shelf life requirements on these products with a scientific regulatory framework by 31 December 2000. The Working Party took note of these commitments (paragraph 103).


The representative of Oman said that Oman would apply the Agreement on the Application of Sanitary and Phytosanitary Measures from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 105).

Croatia

The representative of Croatia confirmed that Croatia's sanitary and phytosanitary standards system would be in compliance with WTO provisions under the Agreement on the Application of Sanitary and Phytosanitary Measures as of the date of accession to the WTO, and that Croatia would apply the Agreement on the Application of Sanitary and Phytosanitary Measures from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 135).

Lithuania

The representative of Lithuania stated that, upon accession to the WTO, Lithuania would apply all its sanitary and phytosanitary requirements consistently with the requirements of the WTO, including the Agreements on the Application of Sanitary and Phytosanitary Measures and Import Licensing Procedures, without recourse to any transitional arrangements. The Working Party took note of this commitment (paragraph 122).

Moldova

The representative of Moldova confirmed that Moldova would ensure the implementation of the SPS Agreement prior to accession and would apply internal legislation in conformity with the provisions of the WTO Agreement on SPS. In the elaboration of any legislation concerning such measures Moldova would ensure their full conformity with the relevant WTO provisions. The Working Party took note of this commitment (paragraph 125).

China

The representative of China stated that pursuant to the provisions of the SPS Agreement, China applied SPS measures only to the extent necessary to protect the life and health of human beings, animals and plants. He also noted that most of China's SPS measures were based on international standards, guidelines and recommendations. China would not apply SPS measures in a manner which would act as a disguised restriction on trade. In accordance with the SPS Agreement, China would ensure that SPS measures would not be maintained without sufficient scientific evidence. The Working Party took note of these commitments (paragraph 199).

Members of the Working Party expressed the view that China should comply with the SPS Agreement from the date of China's accession and should ensure conformity with the SPS Agreement of all its laws, regulations, decrees, requirements and procedures relating to SPS measures. In response, the representative of China confirmed that China would fully comply with the SPS Agreement and would ensure the conformity with the SPS Agreement of all of its laws, regulations, decrees, requirements and procedures relating to SPS measures from the date of accession. The Working Party took note of these commitments (paragraph 200).

Chinese Taipei

The representative of Chinese Taipei stated that the ban on imports of live swine due to the infestation of Porcine Reproductive and Respiratory Syndrome (PRRS) had been removed, and that live swine which met the quarantine requirements would be allowed entry into Chinese Taipei from the date of accession. The Working Party took note of this commitment (paragraph 135).


The representative of Chinese Taipei stated that Chinese Taipei would fully apply the provisions of the Agreement on Sanitary and Phytosanitary Measures from the date of its accession, without recourse to any transitional period and would address the concerns raised by members. He also stated that Chinese Taipei would, from the date of its accession, notify to the WTO all relevant laws, decrees, regulations, and administrative rulings of general application relating to its sanitary and phytosanitary measures, including product coverage and relevant international standards, guidelines and recommendations. The Working Party took note of these commitments (paragraph 137).

Armenia

The representative of Armenia confirmed that upon accession to the WTO, Armenia would apply its sanitary and phytosanitary requirements consistently with the requirements of the WTO Agreement, including the Agreements on Sanitary and Phytosanitary Measures and Import Licensing Procedures without recourse to any transition period. Relevant WTO provisions would be applied should Armenia decide to establish a system of plant and animal surveillance to detect plant and animal diseases. The Working Party took note of this commitment (paragraph 143).

FYROM

The representative of FYROM stated that, upon accession to the WTO, FYROM would apply all its sanitary and phytosanitary requirements consistently with the requirements of the WTO, including the Agreements on the Application of Sanitary and Phytosanitary Measures and Import Licensing Procedures, without recourse to any transitional arrangements. In particular, he stated that if a decision was taken to require notification of diseases other than those listed in OIE Classes A and B, any such decision would be taken in conformity with the requirements of the Agreement on the Application of Sanitary and Phytosanitary Measures. He added that FYROM would not require additional certification or sanitary registration for products which have been certified as safe for human use and consumption by recognized foreign and international bodies, and FYROM would ensure that from the date of accession its criteria for granting prior authorization or securing the required certification for imported products would be published and available to traders. He confirmed that sanitary and other certification requirements in FYROM were administered in a transparent and expeditious manner, and that his Government would be willing to consult with WTO Members concerning the effect of these requirements on their trade with a view to resolving specific problems. The Working Party took note of this commitment (paragraph 153).

Cambodia

The representative of Cambodia confirmed that Cambodia would implement progressively the provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within the timetable provided for in the Action Plan for Implementation in Table 11, and would ensure full implementation of the Agreement no later than 1 January 2008, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 141 would be applied by Cambodia. He further confirmed that Cambodia should consult with WTO Members upon request if they deemed that any measures applied during the transition period affected their trade negatively. The Working Party took note of these commitments (paragraph 142).

Nepal

The representative of Nepal confirmed that Nepal would progressively implement the Agreement on Sanitary and Phytosanitary Measures in accordance with the Action Plan in Table 7 and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 106 would be applied by Nepal. Nepal would implement fully the


provisions of the Agreement on Sanitary and Phytosanitary Measures by 1 January 2007. He also confirmed that Nepal would consult with WTO Members upon request if they deemed that any measures applied during the transition period affected their trade negatively. The Working Party took note of these commitments (paragraph 107).

Saudi Arabia

The representative of Saudi Arabia stated that Saudi standards covered sanitary and phytosanitary measures by means of at least one of the following:

i. Measures following the standards and guidelines and recommendations of the Codex Alimentarius Commission, the World Organization for Animal Health (OIE), and the International Plant Protection Convention; and

ii. Measures not covered by the standards and guidelines and recommendations of these organizations would be based on the provisions of the SPS Agreement.


Some members of the Working Party requested that Saudi Arabia identify all areas of inconsistency and provide a timetable for bringing the Saudi Arabian regime into conformity with the requirements of the SPS Agreement. In response, the representative of Saudi Arabia stated that an internal review had already been commenced into Saudi Arabia's SPS regime guided by the comments of the WTO Working Party in this respect. At a later stage, the representative of Saudi Arabia provided members of the Working Party with a comprehensive Action Plan for the Implementation of the SPS Agreement in document WT/ACC/SAU/42. Still later, he informed the Working Party that the Action Plan had been fully implemented by issuance of Council of Ministers Decision No. 85 of July 2000 and Ministerial Decision No. 943 of 2.5.1424H (1 July 2003) on SPS law titled "Sanitary and Phytosanitary Unified Procedures". In reply to questions from some Working Party members, the representative of Saudi Arabia stated that the new SPS law also incorporated revisions of the "Agricultural Quarantine Regulations" and the "Statutory Instruments of Veterinary Quarantine", ensuring conformity with the requirements of the SPS Agreement. He reported that the main provisions of the new Saudi Law include the following:

i. Saudi Arabia shall apply SPS measures consistently with the provisions of the WTO Agreement on SPS Measures (Article 2.1 of Saudi Arabia's SPS Law);

ii. SPS measures shall be limited to the extent necessary to protect human, animal or plant life or health (Art. 2.2 of Saudi Arabia's SPS Law);

iii. SPS measures shall be based on scientific rules and principles and shall not be maintained without sufficient scientific evidence (Article 2.2 of Saudi Arabia's SPS Law);

iv. There will be no unjustified discrimination between WTO Members and Saudi Arabia where identical or similar conditions prevail (Article 2.3 of Saudi Arabia's SPS Law);

v. SPS measures shall not be applied in a way that constitutes a disguised restriction on international trade (Article 2 of Saudi Arabia's SPS Law);

vi. SPS measures taken by Saudi Arabia shall be based on international standards, guidelines or recommendations, except where there is a scientific justification for a measure resulting in a higher level of protection (Articles 3.1 and 3.3 of Saudi Arabia's SPS Law);

vii. Saudi Arabia shall accept the SPS measures deemed appropriate by other WTO Members as equivalent where those measures achieve the protection level of Saudi Arabia (Article 4.1 of Saudi Arabia's SPS Law);

viii. Article 5 of Saudi Arabia's SPS Law follows the provisions of Article 5 of the WTO SPS Agreement;

ix. Article 6 of Saudi Arabia's SPS Law follows the provisions of Article 6 of the SPS Agreement; and


x. Articles 7 and 8 of Saudi Arabia's SPS Law follow the provisions of Articles 7 and 8 of the SPS Agreement.

A member of the Working Party was of the view that, in some instances, not all provisions of the SPS Agreement had been taken over in Saudi Arabia's national legislation and key words had been changed or omitted. That left the legislation open to interpretation and might lead to legal uncertainty. The representative of Saudi Arabia stated that the problem would be taken care of in a Ministerial Circular amending the Unified SPS Procedures. Members welcomed Saudi Arabia's statement that it would reconcile inconsistencies between its domestic legislation and regulations and procedures implementing the WTO SPS Agreement, so that all of Saudi Arabia's laws, regulations, procedures and other requirements for importation were consistent with the provisions of the WTO SPS Agreement. The Working Party took note of this commitment (paragraph 208).

The representative of Saudi Arabia stated that, pursuant to Council of Ministers Decision No. 85, a Standing Committee on SPS Measures had been created. The Standing Committee was reviewing all existing SPS measures to ensure consistency with the requirements of the SPS Agreement. Whenever, as a result of this review, a measure was determined to be inconsistent, the Standing Committee would issue a recommendation to the relevant agency, such as the Ministry of Agriculture for livestock and fresh fruits, vegetables and grains, and the Ministry of Commerce and Industry for processed foods and other foodstuffs. When the agency concerned determined that the measure was inconsistent with the SPS Agreement, the agency would conform the measure to the requirements of the SPS Agreement. Also, when a WTO Member identified a specific measure, the Standing Committee would review that particular measure forthwith. The Working Party took note of these commitments (paragraph 210).

A member of the Working Party asked how Saudi Arabia would ensure that measures applied by Saudi Arabia would meet the requirements of Article 5 of the SPS Agreement (i.e., that the measures applied in each member were not more restrictive than necessary to deal with the risks faced by that particular member). The representative of Saudi Arabia explained that, because there was free movement of goods between GCC countries due to the establishment of the customs union, it was not feasible to restrict imports in one GCC country and to allow imports in other GCC countries. Some members of the Working Party indicated that this could result in Saudi Arabia applying a ban on imports even though those imports did not pose a disease risk in Saudi Arabia, simply as a result of another GCC country imposing such a ban. Those members were of the view that this may be inconsistent with the requirements of Article 5 of the SPS Agreement. In response, the representative of Saudi Arabia assured the members that Saudi Arabia was aware of this concern and that any bans would be applied only in a manner consistent with Article 5 of the SPS Agreement as of the date of accession. He stated that, accordingly, existing arrangements would be reviewed in consultation with GCC countries and appropriately amended by the date of accession to ensure that an SPS measure could not be applied at any Saudi port to any product intended for final sale in Saudi Arabia unless the SPS measure was based on relevant international standards, guidelines and recommendations or, in any other case, based on science consistent with the relevant provisions of the SPS Agreement. The Working Party took note of these commitments (paragraph 212).

In response to requests for information on the transparency of Saudi Arabia's SPS measures, the representative of Saudi Arabia stated that Saudi Arabia's SPS measures were published in advance of their application. The Kingdom of Saudi Arabia had an established system for informing governments and other standards organizations of changes. Saudi Arabia's SPS measures and requirements were notified to the Embassies in the Kingdom and to Saudi Chambers of Commerce. In response to a comment by a member of the Working Party, the representative noted that, as with TBT standards, Saudi food draft standards will be available on SASO website: [email protected], in order to increase transparency and provide notification of future changes to SPS import requirements. (All Saudi SPS measures would continue to be disseminated as described above). In addition, he


noted that full sets of guidelines detailing all requirements were freely available to any interested parties. Furthermore, information regarding Saudi Arabia's SPS regime, including its SPS measures, would be disseminated on the internet through a website accessible through the homepage operated by the Ministry of Commerce and Industry. The website would be fully operational by the date of accession and offer a comprehensive service to users. The representative confirmed that Saudi Arabia would provide notification of future changes to import requirements relating to SPS matters. The Working Party took note of these commitments (paragraph 215).

Members of the Working Party asked Saudi Arabia to identify any additional steps taken to implement obligations in the SPS Agreement regarding transparency. The representative of Saudi Arabia stated that SPS obligations had been implemented by recent decisions by the Council of Ministers. In particular, he noted that Council of Ministers Decision No. 85 of 1.4.1421H (4 July 2000) included a number of provisions implementing obligations of the SPS Agreement. First, Decision No. 85 required the Ministry of Commerce and Industry to notify the WTO and all WTO Members of all actions relating to SPS issues and to respond to any inquiries regarding the same. Second, under the Decision, a Technical Standing Committee was established to monitor Saudi SPS measures and ensure that they are implemented in accordance with Saudi Arabia's WTO obligations. The Technical Standing Committee comprised representatives from the Ministry of Commerce and Industry, the Ministry of Agriculture, the Ministry of Health, SASO and the Customs Department. Third, Decision No. 85 required the Ministry of Commerce and Industry to prepare a list of all Saudi SPS measures; this list is attached as Annex L (List of SPS Measures Maintained by the Kingdom of Saudi Arabia). In response to a question by a member of the Working Party, the representative assured the member and confirmed that Saudi Arabia would strictly follow the provisions of Council of Ministers Decision No. 85 and would notify the WTO and all WTO Members of all proposed SPS measures and actions relating to SPS issues and respond to any inquiries regarding the same. The Working Party took note of these commitments (paragraph 216).

Some members of the Working Party identified certain possible areas of inconsistency with the requirements of the SPS Agreement, such as the requirement in Article 6 of Council of Ministers Resolution No. 207 of 26.1.1396H (28 January 1976), "Agricultural Quarantine Regulations", that products be free of all weed seeds, regardless of whether such weed seeds were quarantine significant, in accordance with relevant international guidelines. Some members also noted that Article 3 of Council of Ministers Decision No. 109 of 30.4.1424H (30 June 2003), "The Statutory Instrument of the Veterinary Quarantine", stated that "no animal may be admitted... from any country that was infected with any epidemic disease...." These members were of the view that this requirement was inconsistent with Article 6 of the SPS Agreement and national treatment provisions. In response, the representative of Saudi Arabia stated that, upon accession, the Kingdom of Saudi Arabia would revise Resolution No. 207 and Decision No. 109 to ensure compliance with the relevant WTO obligations. In response for further information concerning the importation of seeds, he noted that there was no fee charged for the inspection of seeds. The seeds were first subject to a visual examination to check for impurities and to ensure that the phytosanitary information in the import documents was correct. Thereafter, samples of the seeds were sent to laboratories to check for aflatoxins. The Working Party took note of this commitment (paragraph 218).

Some members of the Working Party stated that certain other laws, such as the "Approval of Importing Alfalfa and Vegetable Seeds from Non-Arab Countries" and "Approval of Importing Flower and Forage Crop Seeds from Non-Arab Countries" appeared to only apply to "non-Arab" countries, which suggested problems in relation to the consistency of these regulations with the principle of most-favoured-nation treatment. Some members of the Working Party stated that the position appeared inconsistent with the SPS Agreement's requirement that, in applying SPS measures, WTO Members recognize "regional conditions" affecting human, animal and plant health risks. In response, the representative of Saudi Arabia stated that the Kingdom of Saudi Arabia would revise


these laws to ensure compliance with relevant WTO obligations. The Working Party took note of these commitments (paragraph 222).

One member of the Working Party asked as to the identity of the operational enquiry point for the SPS Agreement. The representative of Saudi Arabia reported that the Ministry of Commerce and Industry would serve this function (Post Office Box 11162, Riyadh, Kingdom of Saudi Arabia; telephone number 966-1-4027-574; www.commerce.gov.sa). He confirmed that the enquiry point would be fully operational by the date of accession. The Working Party took note of these commitments (paragraph 223).

The representative of Saudi Arabia stated that Saudi Arabia's sanitary and phytosanitary standards system would be in compliance with WTO provisions under the Agreement on the Application of Sanitary and Phytosanitary Measures as of the date of accession to the WTO, and that Saudi Arabia would apply all measures under the Agreement on the Application of Sanitary and Phytosanitary Measures in a manner that is not more trade restrictive than required, from the date of accession without recourse to any transition period. The Working Party took note of these commitments (paragraph 224).

See also "Technical Barriers to Trade" above.

Viet Nam

Viet Nam was in the process of implementing technical regulations on shelf life for raw food materials and food additives. The implementing regulation for these products shall be implemented upon Viet Nam's accession to the WTO. For all other food products, Viet Nam will accept voluntary manufacturer-determined best-if-used-by dates. The Working Party took note of this commitment (paragraph 315).

A Member noted that it considered the restriction on the entry of some food products to no more than two-thirds of their expiration date to be arbitrary, non-transparent, and not consistent with relevant international standards. The representative of Viet Nam confirmed that any entry restrictions based on shelf-life measures applied to raw food materials and food additives would be based on scientific principles including, for example, relevant international standards. The Working Party took note of this commitment (paragraph 316).

The representative of Viet Nam confirmed that Viet Nam would apply the Agreement on the Application of Sanitary and Phytosanitary Measures from the date of accession without recourse to any transition period. He further confirmed that SPS measures, applied under the purview of line management, would be subject to all relevant disciplines of the SPS Agreement. The Working Party took note of these commitments (paragraph 328).

Tonga

The representative of Tonga confirmed that Tonga would observe the requirements of the Agreement on Sanitary and Phytosanitary Measures from the date of accession. The representative of Tonga confirmed that his government had already established an enquiry point in the Ministry of Agriculture, Forestry and Food. The Director of that Ministry was responsible for ensuring that Tonga's transparency obligations under the Agreement on the Application of Sanitary and Phytosanitary (SPS) Measures were met on an ongoing basis, including making notifications to the WTO, and maintaining the publications and procedures required by the Agreement, including publication with sufficient time for public comment prior to enactment. Tonga would specify clearly the manner for publishing any proposed SPS measures (as defined in Annex A of the SPS Agreement). It would also specify the Government body/bodies responsible for developing and


applying such measures, and to which bodies importers and exporters could direct enquiries concerning import requirements and other relevant information. Tonga administered its existing requirements on imports for sanitary and phytosanitary purposes listed in Table 10 based on principles of pest risk analysis and the international standards of Codex Alimentarius, IPPC, FAO and OIE, and these existing requirements would be notified to the WTO Committee on Sanitary and Phytosanitary Measures upon accession. Any SPS standards, technical regulations, and conformity assessment procedures adopted after accession would be developed and applied in conformity with the provisions of the Agreement, including publication prior to implementation to allow interested parties the opportunity for review and comment as provided for in the Agreement. Tonga would review its existing requirements in light of its obligations under the Agreement. Existing or new measures would be applied on a non-discriminatory basis, i.e. providing for national treatment and MFN treatment to all imports. The representative of Tonga also confirmed that Tonga would apply the Agreement from the date of accession without recourse to any transition period. He also confirmed that Tonga would provide relevant government officials with training to ensure that, from the date of accession, they were fully conversant with the requirements of the SPS Agreement. The Working Party took note of these commitments (paragraph 126).

Ukraine

The representative of Ukraine confirmed that Article 5 of the Law "On Quality and Safety of Food Products" clearly gave the veterinary service and the sanitary service authority over all imported food products and that these products were subject to veterinary and/or sanitary examination by these two authorities. Further, he again confirmed that the State Standards Committee was not authorized to impose mandatory requirements on the import of food and agricultural products, and that the State Standards Committee would not regulate the import of such products from WTO Members or require imports to comply with voluntary standards from the date of accession. He further confirmed that, nevertheless, the Ukraine Derzhspozhivstandart would adopt an Order, effective by the date of accession, removing any authority for the State Standards Committee to require testing or certification of any imported food product. As a result, imported food products would be subject to testing and certification only by the sanitary service or veterinary service, as appropriate. The Working Party took note of these commitments (paragraph 313).

The representative of Ukraine said that, as none of the factors set out in Article 83 of the Law "On Veterinary Medicine" were dispositive, the existence of a State system of animal identification and registration was not a mandatory requirement. As a result, imports of commodities could enter into the territory of Ukraine without a system of animal identification and registration in their country of origin. The representative of Ukraine further confirmed that, within six months after the date of accession, Ukraine would publish and implement a legal instrument amending Article 83 of the Law "On Veterinary Medicine" to remove the reference to the establishment of a national animal ID system as a consideration for determining risk. The Working Party took note of these commitments (paragraph 318).

The representative of Ukraine confirmed that Ukraine did not forbid the use of antibiotics and hormones to enhance the growth rates of livestock within Ukraine, and that Ukraine would allow the import of all meat and meat products treated with growth promoting hormones. He stated that certain antibiotics and hormones had been registered for use and importation in Ukraine and confirmed that Ukraine would provide to WTO Members, before the date of accession, a list of the registered products and information as to how additional antibiotics, hormones, and other veterinary preparations, and/or their active ingredients, could be registered for use and importation in Ukraine. The representative of Ukraine further confirmed that, because the Law "On Veterinary Medicine" and the Law "On Food Safety" provided that any maximum residue requirements, including those for growth promoting hormones in food products of animal origin, would be consistent with international standards set by Codex Alimentarius, Ukraine would, as of the date of accession, generally apply only


those maximum residue limits based on standards set by the Codex Alimentarius. Ukraine also would not adopt or maintain maximum residue levels in excess of Codex standards without having completed a risk assessment in accordance with Article 5 of the SPS Agreement, which would be provided to a WTO Member upon request. In addition, from the date of accession, all maximum residue limits would be publicly available and disseminated via Ukraine's enquiry point, and any proposed limits on residue levels would be adopted pursuant to transparent procedures allowing for public comment on such proposals. The Working Party took note of these commitments (paragraph 320).

The representative of Ukraine confirmed that, upon accession to the WTO, Ukraine would base all of its SPS measures on the Codex Alimentarius, OIE and IPPC standards, guidelines and recommendations in accordance with the requirements of the SPS Agreement. The Working Party took note of this commitment (paragraph 326).

The representative of Ukraine confirmed that from the date of accession Ukraine would apply all its sanitary and phytosanitary measures in conformity with the requirements of the WTO Agreement, including the Agreements on the Application of Sanitary and Phytosanitary Measures (SPS Agreement) and Import Licensing Procedures, without recourse to any transitional arrangements. He further confirmed that, from the date of accession, all of Ukraine 's existing sanitary and phytosanitary measures, including regulations, orders, decrees and other measures that directly or indirectly affect international trade in agricultural products would be brought into conformity with the provisions of the SPS Agreement. He added that Ukraine would not require additional certification or testing or sanitary registration for products which had been certified as safe for human use and consumption by the officially appointed competent authorities of exporting Members as notified to relevant international bodies (IPPC, OIE and Codex Alimentarius), and having been recognized by Ukraine in accordance with the principles of the SPS Agreement. Ukraine would ensure that from the date of accession its criteria for granting prior authorization or securing the required certification for imported agricultural products would be published and available to traders. He confirmed that sanitary, phytosanitary, and other certification requirements in Ukraine would be administered in a transparent and expeditious manner, and that Ukraine would consult with WTO Members, upon request, concerning the effect of its requirements on trade with a view to resolving issues that Members raised. The Working Party took note of these commitments (paragraph 327).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would implement progressively the provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within the timetable provided for in Table 10, and would ensure full implementation of the Agreement no later than 1 January 2010, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 176 would be applied by Cape Verde. He further confirmed that Cape Verde would consult with WTO Members upon request if they deemed that any measures applied during the transition period affected their trade negatively. The Working Party took note of these commitments (paragraph 177).

- Trade-related investment measures

Ecuador

The representative of Ecuador acknowledged that the trade related investment measures described in this paragraph were inconsistent with the provisions of the Agreement on TRIMs. He confirmed that these measures would be eliminated prior to 1 January 2000. Regarding this programme, Ecuador committed to provide the information in Annex III to the Council for Trade in Goods for the information of the TRIMs Committee. During the period in which these measures are applied, Ecuador shall not


modify the terms so as to increase the degree of inconsistency with the provisions of the TRIMs Agreement, in particular Article 2. In order not to disadvantage established enterprises which are subject to these measures, Ecuador will consider applying the same measures to the investments during the transitional period (i) where the products of such investment are like products to those of the established enterprises, and (ii) where necessary to avoid distorting the conditions of competition between the new investment and the established enterprises. Ecuador will notify any TRIM so applied to a new investment to the Council for Trade in Goods. The terms of such a TRIM shall be equivalent in their competitive effect to those applicable to the established enterprises, and it shall be terminated at the same time. The Working Party took note of these commitments (paragraph 76).

Mongolia

The representative of Mongolia stated that Mongolia did not maintain any measure inconsistent with the TRIMs Agreement and would abide by the TRIMs Agreement from the date of accession without requesting any transitional period. The Working Party took note of this commitment (paragraph 42).

Bulgaria

The representative of Bulgaria stated that Bulgaria does not maintain measures that are not in conformity with the Agreement on Trade-Related Investment Measures and would therefore not invoke provisions in the Agreement that provide for the progressive elimination of such measures within a fixed period of time. The Working Party took note of this commitment (paragraph 83).

Panama

In response to questions raised by members of the Working Party, the representative of Panama said that Panama does not maintain and in the future would not introduce any measure inconsistent with the TRIMs Agreement. The Working Party took note of this commitment (paragraph 112).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that from the date of accession, the Kyrgyz Government would not maintain measures that were not in conformity with the Agreement on Trade-Related Investment Measures. The Working Party took note of this commitment (paragraph 106).

Latvia

The representative of Latvia said that Latvia would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transitional period. The Working Party took note of this commitment (paragraph 90).

Estonia

The representative of Estonia said that Estonia would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transitional period. The Working Party took note of this commitment (paragraph 99).

Jordan

The representative of Jordan said that Jordan would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 153).


Georgia

The representative of Georgia said that Georgia would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transitional period. The Working Party took note of this commitment (paragraph 109).

Albania

The representative of Albania stated that Albania would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 110).

Oman

The representative of Oman said that Oman would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 107).

Croatia

The representative of Croatia said that Croatia would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 137).

Lithuania

The representative of Lithuania confirmed that Lithuania would not invoke the provisions of the TRIMs Agreement that provide for the progressive elimination of measures inconsistent with the TRIMs Agreement within a fixed period of time as it did not maintain any such measures and would not introduce any such measures in the future. The Working Party took note of this commitment (paragraph 124).

Moldova

The representative of Moldova confirmed that Moldova had no trade-related investment measures of the kind covered by the TRIMS Agreement. Moldovan legislation did not contain an authority to apply TRIMs, either at the central or sub-central level. He stated that the Government of Moldova would ensure that any trade related investment measures introduced in the future would be fully in conformity with the requirements of the WTO Agreement on TRIMs. The Working Party took note of this commitment (paragraph 136).

China

The representative of China confirmed that upon accession, as set forth in the Draft Protocol, China would comply fully with the TRIMs Agreement, without recourse to Article 5 thereof, and would eliminate foreign-exchange balancing and trade balancing requirements, local content requirements and export performance requirements. Chinese authorities would not enforce the terms of contracts containing such requirements. The allocation, permission or rights for importation and investment would not be conditional upon performance requirements set by national or sub-national authorities, or subject to secondary conditions covering, for example, the conduct of research, the provision of offsets or other forms of industrial compensation including specified types or volumes of business opportunities, the use of local inputs or the transfer of technology. Permission to invest, import licenses, quotas and tariff rate quotas would be granted without regard to the existence of competing


Chinese domestic suppliers. Consistent with its obligations under the WTO Agreement and the Draft Protocol, the freedom of contract of enterprises would be respected by China. The Working Party took note of this commitment (paragraph 203).

In the context of discussions on the government's Industrial Policy for the Automotive Sector, the representative of China confirmed that this policy would be amended to ensure compatibility with WTO rules and principles. The Working Party took note of this commitment (paragraph 204).

The representative of China added that amendments would be made to ensure that all measures applicable to motor vehicle producers restricting the categories, types or models of vehicle permitted for production, would gradually be lifted. Such measures would be completely removed two years after accession, thus ensuring that motor vehicle producers would be free to choose the categories, types and models they produced. However, it was understood that category authorizations by the government could continue to distinguish between trucks and buses, light commercial vehicles, and passenger cars (including multi-purpose vehicles and sport utility vehicles). The Working Party took note of this commitment (paragraph 205).

The representative of China confirmed that China also agreed to raise the limit within which investments in motor vehicle manufacturing could be approved at provincial government level only, from the current level of US$30 million, to US$60 million one year after accession, US$90 million two years after accession, and US$150 million four years after accession. The Working Party took note of this commitment (paragraph 206).

With respect to the manufacture of motor vehicle engines, the representative of China also confirmed that China agreed to remove the 50 per cent foreign equity limit for joint -ventures upon accession. The Working Party took note of this commitment (paragraph 207).

Chinese Taipei

The representative of Chinese Taipei stated that Chinese Taipei undertook to eliminate the existing local content and sourcing requirements applied to the production of automobiles and motorcycles and the mixing requirement relating to the use of coal upon accession to the WTO. The Working Party took note of this commitment (paragraph 140).

The representative of Chinese Taipei confirmed that Chinese Taipei did not apply any other measures inconsistent with the Agreement on Trade-Related Investment Measures and would not do so in the future. The Working Party took note of this commitment (paragraph 141).

Armenia

The representative of Armenia stated that Armenia did not maintain measures that were not in conformity with the Agreement on Trade-Related Investment Measures and would apply the TRIMs Agreement from the date of accession without recourse to any transitional period. The Working Party took note of this commitment (paragraph 144).

FYROM

The representative of FYROM said that his Government would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transitional period. The Working Party took note of this commitment (paragraph 155).


Cambodia

The representative of Cambodia said that Cambodia would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transitional period. The Working Party took note of this commitment (paragraph 144).

Nepal

The representative of Nepal confirmed that Nepal had carefully reviewed the relevant legislation and was unable to find any measures currently in place inconsistent with the Agreement on Trade-related Investment Measures. He added that these measures would be notified to the Committee on TRIMs upon accession as part of Nepal's initial WTO notification. The Government of Nepal would ensure that, from the date of accession, no trade-related investment measures would be introduced unless in conformity with the requirements of the Agreement, including Article 4. The Working Party took note of these commitments (paragraph 109).

Saudi Arabia

The representative of Saudi Arabia stated that Saudi Arabia would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transition period. He confirmed that, in the event that any WTO inconsistencies existed, Saudi Arabia would act to ensure that Saudi law conformed to the TRIMs Agreement. The Working Party took note of this commitment (paragraph 226).

Viet Nam

The representative of Viet Nam confirmed that, without prejudice to Viet Nam's commitments in paragraphs 286 and 288 of this Report, Viet Nam would comply fully with the TRIMs Agreement upon its accession to the WTO. The Working Party took note of this commitment (paragraph 332).

Tonga

The representative of Tonga said that Tonga would not maintain any measures inconsistent with the TRIMs Agreement, that Tonga's laws would implement this commitment, and that Tonga would apply the TRIMs Agreement from the date of accession without recourse to any transition period. The Working Party took note of this commitment (paragraph 130).

Ukraine

The representative of Ukraine confirmed that from the date of accession, Ukraine would apply its investment regime in compliance with the WTO Agreement, including the Agreement on Trade-Related Investment Measures (TRIMs), and would apply the TRIMs Agreement from the date of accession without recourse to any transition period in a non-discriminatory manner – to imports from all WTO Members and to domestically produced goods. The Working Party took note of this commitment (paragraph 331).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would not maintain any measures inconsistent with the TRIMs Agreement and would apply the TRIMs Agreement from the date of accession without recourse to any transitional period. The Working Party took note of this commitment (paragraph 180).


- State-trading entities

Ecuador

The representative of Ecuador gave the assurance that his Government would observe the provisions of the WTO including Article XVII of the General Agreement 1994 and Article VIII of GATS including notification and the description of State trading activities for all the enterprises listed in the preceding paragraphs 63 and 64 as of WTO accession. The Working Party took note this commitment (paragraph 65).

Mongolia

The representative of Mongolia said that in the view of his Government, at this time only "Mongolemimpex" Corporation, "Erdenet" Corporation and "Mongolrostsvetmet" Corporation, described in paragraph 27 above, were engaged in State Trading pursuant to Article XVII of GATT 1994. Those firms were also subject to the Partnership and Company Law. The representative of Mongolia confirmed that his Government would apply its laws and regulations governing the trading activities of these enterprises in conformity with the relevant provisions of the WTO Agreement, in particular Article XVII of the GATT 1994 and Article VIII of the GATS. He also said that Mongolia would abide by the provisions for notification, non-discrimination and the application of commercial considerations for trade transactions, and that it would submit its notification under Article XVII at the time of its accession. The representative of Mongolia also said that his government would apply its laws and regulations governing the trading activities of State owned enterprises, and would otherwise act in full conformity with the provisions of the WTO Agreement. The Working Party took note of these commitments (paragraph 29).

Bulgaria

The representative of Bulgaria confirmed that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises in conformity with the relevant provisions of the WTO Agreement, in particular and where relevant, Article XVII of the GATT 1994, the WTO Understanding on that Article, and Article VIII of the GATS. In this regard, he noted the list of State-owned firms contained in WT/ACC/BGR/3, some of which were in the process of privatization. He also said that Bulgaria would abide by the provisions for notification, non-discrimination, and the application of commercial considerations for trade transactions for any enterprise whose activities were subject to Article XVII of the GATT 1994, the WTO Understanding on that Article and Article VIII of the GATS. The Working Party took note of these commitments (paragraph 69).

Panama

The representative of Panama confirmed that his Government would apply its laws and regulations governing the trading activities of these enterprises listed in paragraph 82 in conformity with the relevant provisions of the WTO Agreement, in particular Article XVII of the GATT 1994, the Understanding on that Article and Article VIII of the GATS. He also said that Panama would abide by the provisions for notification, non-discrimination, and the application of commercial considerations for trade transactions, and that it would submit its notification under Article XVII at the time of its accession. The representative of Panama also said that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special and exclusive privileges and would otherwise act in full conformity with the provisions of the WTO Agreements. The Working Party took note of these commitments (paragraph 83).


Kyrgyz Republic

The representative of the Kyrgyz Republic confirmed that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special or exclusive privileges, as noted in paragraph 107 of this Report, in conformity with the relevant provisions of the WTO Agreement, and would abide by the provisions for notification, non-discrimination, and the application of commercial considerations for trade transactions for any enterprise whose activities were subject to Article XVII of the GATT 1994, the WTO Understanding on that Article, and Article VIII of the GATS. He further confirmed that the Kyrgyz Republic would notify any enterprise falling within the scope of Article XVII at the time of accession. The Working Party took note of these commitments (paragraph 113).

Latvia

The representative of Latvia confirmed that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special or exclusive privileges and would act in full conformity with the provisions of the WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS. He further confirmed that Latvia would notify any enterprise falling within the scope of Article XVII. The Working Party took note of these commitments (paragraph 93).

Estonia

The representative of Estonia confirmed that it was the intent of his Government to eventually eliminate its State trading role. He further confirmed that after accession to the WTO, Estonia would observe the provisions of Article XVII of the GATT 1994, the WTO Understanding on that Article, and Article VIII of the GATS regarding State trading, in particular abiding by the provisions for notification, non-discrimination, and the application of commercial considerations for trade transactions. The Working Party took note of these commitments (paragraph 103).

Jordan

The representative of Jordan confirmed that after accession to the WTO, Jordan would observe WTO provisions, in particular, Article XVII of the GATT 1994, the WTO Understanding on that Article, and Article VIII of the GATS regarding State trading, with respect to the State-owned enterprises and other enterprises and entities with special or exclusive privileges identified in paragraphs 154-160 of this report, in particular abiding by the provisions for notification, non-discrimination, and the application of commercial considerations for trade transactions. The Working Party took note of these commitments (paragraph 161).

Georgia

The representative of Georgia confirmed that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special or exclusive privileges in full conformity with the provisions of the WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS. He further confirmed that Georgia would notify any enterprise falling within the scope of Article XVII. The Working Party took note of these commitments (paragraph 111).

Albania

The representative of Albania confirmed that her Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special or


exclusive privileges as defined in Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS in conformity with the provisions of the WTO Agreement. She further confirmed that Albania would notify any enterprise falling within the scope of Article XVII. The Working Party took note of these commitments (paragraph 115).

Oman

The representative of Oman confirmed that it was the intent of his Government to eventually eliminate its State trading role. He further confirmed that after accession to the WTO, Oman would observe the provisions of Article XVII of the GATT 1994, the WTO Understanding on that Article, and Article VIII of the GATS regarding State trading, in particular abiding by the provisions for notification, non-discrimination, and the application of commercial considerations for trade transactions. The Working Party took note of these commitments (paragraph 114).

Croatia

The representative of Croatia confirmed that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special or exclusive privileges and would act in full conformity with the provisions of the WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS. He further confirmed that Croatia would notify any enterprise falling within the scope of Article XVII. The Working Party took note of these commitments (paragraph 146).

Lithuania

The representative of Lithuania confirmed that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special or exclusive privileges and would otherwise act in full conformity with the provisions of the WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS, and Article III and XI of the GATT 1994. The Working Party took note of this commitment (paragraph 135).

Moldova

The representative of Moldova stated that if Moldova were to introduce State trading it would ensure that all relevant laws and regulations were in conformity with the requirements of Article XVII of the GATT 1994 and the Understanding on Interpretation of Article XVII of the GATT 1994, including those provisions requiring the application of "commercial considerations" in the sale and purchase of State traded commodities. He confirmed that Moldova would observe the provisions of Article XVII of the GATT 1994, the WTO Understanding on that Article, and Article VIII of the GATS regarding State trading and notification requirements. The Working Party took note of these commitments (paragraph 141).

China

In response, the representative of China stated that its state trading enterprises had full management autonomy and responsibility for their own profits and losses. However, some members of the Working Party again stated that China should undertake a commitment to ensure that all state trading enterprises complied with the requirements of the WTO Agreement. The representative of China noted that a list of products subject to state trading had been provided in Annex 2A of the Draft Protocol. He also confirmed that information on state trading enterprises, as required by the Draft Protocol, would be supplied, consistent with the requirements of paragraph 333 of this Report. The Working Party took note of this commitment (paragraph 210).


Some members of the Working Party requested assurances that, for oil products, quantities reserved for non-state traders would be allocated in such a manner that they would be fully utilized. In this respect, the representative of China confirmed that imports allocated to non-state traders of crude and processed oil, as specified in Annex 2A of the Draft Protocol, would be carried over to the next year if they were not fully utilized. In addition, the representative of China agreed that China would publish, on a quarterly basis, the requests for imports that had been made by non-state traders, as well as the licenses granted, and would supply information relevant to such traders upon request. The Working Party took note of these commitments (paragraph 212).

Some members of the Working Party noted that prior to accession, some enterprises in China were permitted to import goods for their production purposes, including those goods included in Annex 2A. The representative of China confirmed that, notwithstanding Section 5, paragraph 1, of the Draft Protocol, non-state trading enterprises, including private enterprises, would still be permitted to import such goods for production purposes and that national treatment would be provided to such imports. The Working Party took note of these commitments (paragraph 213).

In this regard, the representative of China confirmed that China would progressively abolish the system of state trading in respect of silk by measures increasing and extending trading rights, with the result that China would remove completely the silk products set out in numbers 10 and 11 of Annex 2A2 to the Draft Protocol (list of products subject to state trading on exports) and grant the right to trade in such products to all individuals and enterprises no later than 1 January 2005. Pending the implementation of this right, China undertook not to introduce any changes of a more restrictive nature to the existing structures in place for the supply of silk. The representative of China further confirmed that access to supplies of raw materials in the textiles sector would remain at conditions no less favourable than for domestic users, and gave his assurance that access to supplies of raw materials as enjoyed under existing arrangements would not be adversely affected following China's accession. The Working Party took note of these commitments (paragraph 215).

The representative of China stated that China would ensure that no price increase in respect to imports, in particular by state trading enterprises, would result in protection beyond that allowed in its Schedule of Concessions and Commitments on Goods or that was not otherwise justified under WTO rules. The Working Party took note of this commitment (paragraph 217).

Chinese Taipei

The representative of Chinese Taipei said that the following State enterprises would be notified as State-trading enterprises under Article XVII for the purposes of the Understanding on the Interpretation of Article XVII of the GATT 1994: Chinese Petroleum Corporation; Taiwan Sugar Corporation; Taiwan Salt Industrial Corporation, Taiwan Tobacco and Wine Monopoly Bureau; China Engraving and Printing Works; Council of Agriculture (rice imports); and Taiwan Provincial Fruit Marketing Cooperative. The Working Party took note of that commitment (paragraph 147).

The representative of Chinese Taipei stated that the TTWMB, which was owned and managed by the Ministry of Finance, would also be notified under Article XVII as long as it maintains its current nominal import/distribution monopoly and other special privileges under law and regulation in the distribution, or trade of tobacco and alcohol products. The Working Party took note of that commitment (paragraph 148).

The representative of Chinese Taipei stated that the statutory import/distribution monopoly would be abolished with the implementation of new laws establishing a tobacco and alcohol tax and administration system. The representative of Chinese Taipei also stated that some private trade in rice and sugar would be permitted as reflected in Part I of Annex I to the Draft Protocol of Accession. The Working Party took note of these commitments (paragraph 149).


The representative of Chinese Taipei stated that upon accession to the WTO, import and export procedures of state trading enterprises would be fully transparent and in compliance with the WTO Agreement. In this regard, Chinese Taipei would provide complete information for any such activities as required in WTO questionnaire G/STR/3. In addition, to assist in monitoring implementation of its commitments, Chinese Taipei would provide, upon the request of a WTO Member, specific information, which would be maintained on a confidential basis and not disclosed to the public, on all elements of particular import transactions by the following state trading enterprises: the Council of Agriculture (rice imports), the Taiwan Provincial Fruit Marketing Cooperative, the Taiwan Tobacco and Wine Monopoly and the Taiwan Sugar Corporation, for so long as those enterprises met the definition of state trading enterprises within the meaning of the WTO Agreement. He further stated that such information would include all elements affecting the price, such as the product, quality, grade, contract price, terms of delivery, financing provisions, discounts, government assistance, transportation, and insurance rates, but may exclude the name of the other party to the transaction. The Working Party took note of these commitments (paragraph 150).

The representative of Chinese Taipei stated that for all state trading enterprises within the definition of Article XVII of the GATT 1994, Chinese Taipei would ensure that any fees or charges assessed to importers or end-users by these enterprises would not afford protection in excess of the tariff rate provided for imports listed in the Schedules in Annex I to Chinese Taipei's Draft Protocol of Accession, plus fees and charges consistent with Article VIII of the GATT. Imports in excess of the level of the tariff quotas specified in the Schedules in Annex I to Chinese Taipei's Draft Protocol of Accession would not be reserved for state-owned or state-operated enterprises, and would be able to be imported and distributed by private firms and other non-state-trading enterprises. He stated that state trading enterprises within the definition of Article XVII of the GATT 1994 would not be used as a conduit for subsidized exports, nor would notification of these enterprises under Article XVII exempt them from other requirements under WTO Agreements, such as Article 4(2) of the Agreement on Agriculture. He further stated that Chinese Taipei would not take any measure to influence or direct these enterprises as to the quantity, value, or country of origin of goods purchased. Furthermore, Chinese Taipei would not export rice imported under its minimum access commitment. The Working Party took note of these commitments (paragraph 151).

The representative of Chinese Taipei also undertook that all State-trading enterprises within the definition of Article XVII of the GATT 1994 would operate in a transparent manner and in compliance with that Article and with the other relevant Articles of GATT 1994, in particular with Articles I, II, III, XI and XIII. The Working Party took note of these commitments (paragraph 152).

Armenia

The representative of Armenia confirmed that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special or exclusive privileges and would otherwise act in full conformity with the provisions of the WTO Agreements, in particular Article XVII of the GATT 1994 and the Understanding on that Article; and Article VIII of the GATS. The Working Party took note of these commitments (paragraph 148).

FYROM

The representative of FYROM confirmed that his Government would apply its laws and regulations governing the trading activities of State-owned enterprises and other enterprises with special or exclusive privileges in full conformity with the provisions of the WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS. He further confirmed that FYROM would notify any enterprise falling within the scope of


Article XVII, including those noted in paragraph 156. The Working Party took note of these commitments (paragraph 160).

Cambodia

The representative of Cambodia confirmed that, if Cambodia were to authorize the operation of any state trading enterprises, it would ensure that all relevant laws and regulations were in conformity with the requirements of Article XVII of the GATT 1994, the Understanding on Interpretation of Article XVII of the GATT 1994, and Article VIII of the GATS, including those provisions requiring the application of "commercial considerations" in the sale and purchase of state traded commodities and notification requirements. He further confirmed that the operations of the enterprises to be retained as State-owned, including the Green Trade Company, were consistent with the provisions of GATT Article XVII, and that no new privileges in terms of Article XVII would be granted to the these or other entities. Cambodia would apply its laws and regulations governing the trading activities of state-owned enterprises in full conformity with the provisions of the WTO Agreement. The Working Party took note of these commitments (paragraph 149).

Nepal

The representative of Nepal confirmed that upon accession Nepal would notify and provide information on the activities of Nepal Oil Corporation and Salt Trading Corporation in accordance with Article XVII of the GATT and the Understanding on that Article Nepal would apply its laws and regulations governing the trading activities of enterprises with special or exclusive privileges and would otherwise act in full conformity with the provisions of the WTO Agreements, in particular Article XVII of the GATT 1994 and the Understanding on that Article; and Article VIII of the GATS. The Working Party took note of these commitments (paragraph 111).

Saudi Arabia

The representative of Saudi Arabia confirmed that, from the date of accession, enterprises that are state-owned or -controlled, and enterprises with special or exclusive privileges, as defined in paragraph 44, would make purchases of goods and services, which are not for government use, and sales in international trade in accordance with commercial considerations, including price, quality, availability, marketability and transportation, and would afford enterprises of WTO Members adequate opportunity, in conformity with customary practice, to compete for such purchases or sales. He also confirmed that Saudi Arabia would notify enterprises falling within the scope of Article XVII upon accession to the WTO. [...] The Working Party took note of these commitments (paragraph 52).

Viet Nam

The representative of Viet Nam confirmed that Viet Nam would ensure that all enterprises that were State-owned or State-controlled, including equitized enterprises in which the State had control, and enterprises with special or exclusive privileges, would make purchases, not for governmental use, and sales in international trade, based solely on commercial considerations, e.g., price, quality, marketability, and availability, and that the enterprises of other WTO Members would have an adequate opportunity in accordance with customary business practice to compete for participation in sales to and purchases from these enterprises on non-discriminatory terms and conditions. In addition, the Government of Viet Nam would not influence, directly or indirectly, commercial decisions on the part of enterprises that are State-owned, State-controlled, or that have special and exclusive privileges, including decisions on the quantity, value or country of origin of any goods purchased or sold, except in a manner consistent with the WTO Agreement and the rights accorded to non-governmental enterprise owners or shareholders. The Working Party took note of these commitments (paragraph 78).


The representative of Viet Nam confirmed that, without prejudice to Viet Nam's rights with respect to government procurement, all laws, regulations and other measures relating to the purchase or sale of goods and services, by enterprises that are State-owned, State-controlled, or that have special or exclusive privileges, that are for commercial sale, production of goods or supply of services for commercial sale, or for non-governmental purposes, would not be considered to be laws, regulations and measures relating to government procurement. Thus, such purchases and sales would be subject to the provisions of Articles II, XVI, and XVII of the GATS and Article III of the GATT 1994. The Working Party took note of these commitments (paragraph 79).

Tonga

The representative of Tonga confirmed that Tonga would apply its laws and regulations governing the trading activities of any State-owned enterprises and State-owned or other enterprises with special or exclusive privileges and would act in full conformity with the provisions of the WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS. Tonga would notify any enterprise falling within the scope of Article XVII. The Working Party took note of these commitments (paragraph 133).

Ukraine

The representative of Ukraine confirmed that Ukraine would ensure that its laws and regulations governing the trading activities of State-owned and -controlled enterprises and other enterprises with special or exclusive privileges and the implementation of such laws and regulations would be in full conformity with the provisions of the WTO Agreement, including Article XVII of the GATT 1994 and the Understanding on that Article and Article VIII of the GATS, and Article III and XI of the GATT 1994. The Working Party took note of this commitment (paragraph 52).

The representative of the Ukraine confirmed that, from the date of accession, enterprises that are State-owned or controlled, and other enterprises with special or exclusive privileges, including those listed in paragraphs 41-50 and 103, would make purchases of goods and services, which were not intended for governmental use, and sales in international trade in accordance with commercial considerations, including price, quality, availability, marketability, and transportation, and would afford enterprises of other WTO Members adequate opportunity in conformity with customary practice, to compete for such purchases or sales. Such enterprises would also act in conformity with other WTO provisions. He also confirmed that Ukraine would notify enterprises falling within the scope of the Understanding on Article XVII of the GATT 1994 within one year of accession. The Working Party took note of these commitments (paragraph 53).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would ensure that all State-owned, State-invested, and other enterprises with special or exclusive privileges would make purchases of goods and services, which were not intended for governmental use, and sales in international trade, based solely on commercial considerations, e.g. price, quality, marketability and availability, and that the enterprises of other WTO Members would have an adequate opportunity in accordance with customary practice to compete for such purchases or sales. In addition, Cape Verde would not influence, directly or indirectly, commercial decisions on the part of State-owned, State-invested, and other enterprises with special or exclusive privileges, including on the quantity, value or country of origin of any goods purchased or sold, except in a manner consistent with the WTO Agreement. The representative of Cape Verde confirmed that upon accession Cape Verde would notify and provide information on the activities of all State-owned, State-invested, and other enterprises with special or exclusive privileges in accordance with Article XVII of the GATT and the Understanding on that Article. The Working Party took note of these commitments (paragraph 45).


- Free zones, special economic areas

Ecuador

The representative of Ecuador said that his Government as of the date of accession to the WTO would be prepared to make a commitment that the imported component of sales from the zones into the rest of Ecuador would be assessed normal taxes, tariffs and other border measures. Ecuador's national legislation establishes the payment of normal taxes and tariffs on the imported component of sales from the zones into the rest of Ecuador. The Working Party took note of this commitment (paragraph 61).

Mongolia

The representative of Mongolia confirmed that, should Mongolia establish free trade zones, if the output of these zones will be sold into the rest of Mongolia, Mongolia will apply all normal taxes, tariffs, customs charges and other regulations on imports to the products or to their imported components, and that Mongolia will observe the provisions of the WTO Agreement on Subsidies and Countervailing Measures in providing incentives for establishment of firms in the free zones. The Working Party took note of these commitments (paragraph 51).

Panama

The representative of Panama stated that free zones including the Colon Free Zone and Export Processing Zones are sovereign Panamanian Territory. As such, they are fully subject to the coverage of Panama's commitments in its Protocol of Accession to the WTO Agreement. In this regard Panama would ensure enforcement of its WTO obligations in those zones, including those commitments derived from the Agreement on Trade Related Aspects of Intellectual Property Rights. In addition, when goods produced or imported into the zones under the special tax and tariff regime existing in these areas enter into the rest of Panama, normal customs formalities, tariffs and taxes would be applied. The Working Party took note of these commitments (paragraph 77).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the free zones and special economic zones authorized by the legislation described in paragraph 114 above were fully subject to the coverage of the commitments of the Kyrgyz Republic in its Protocol of Accession to the WTO Agreement and that the Kyrgyz Republic would ensure enforcement of its WTO obligations in those zones. In this regard, he confirmed that the Regulations on the Amendments to Certain Decisions of the Government had been adopted and implemented from 23 June 1998 by the date of accession to the WTO. In addition, goods produced in these zones under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of the Kyrgyz Republic, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 115).

Latvia

The representative of Latvia stated that the free ports and special economic zones authorized by the legislation described in paragraph 94 were fully subject to the coverage of Latvia's commitments in its Protocol of Accession to the WTO Agreement and that Latvia would ensure enforcement of its WTO obligations in those zones. In addition, goods produced in these areas under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes will be subject to normal customs formalities when entering the rest of Latvia, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 95).


Jordan

The representative of Jordan confirmed that free zones or free economic zones in Jordan would be fully subject to the coverage of the commitments taken in the Protocol of Accession, and that Jordan would ensure enforcement of its WTO obligations in those zones, including those commitments derived from the TRIPS Agreement. He also confirmed that, when goods produced or imported into the zones under the special tax and tariff regime existing in these areas enter into the rest of Jordan, normal customs formalities, tariffs and taxes would be applied. The Working Party took note of this commitment (paragraph 164).

Georgia

The representative of Georgia confirmed that if Georgia established any free zones or special economic areas, it would administer any such areas in compliance with WTO provisions, including those addressing subsidies, TRIMs, and TRIPS, and that goods produced in these zones under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Georgia including the application of tariffs and taxes. The Working Party took note of this commitment (paragraph 113).

Albania

The representative of Albania stated that any free zones established within the territory of Albania would be fully subject to the coverage of Albania's commitments taken in its Protocol of Accession to the WTO Agreement, and that Albania would ensure enforcement of its WTO obligations in those zones. In addition, goods produced in these areas under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes will be subject to normal customs formalities when entering the rest of Albania, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 118).

Oman

The representative of Oman confirmed that if Oman established any free zones or special economic areas, it would administer any such areas in compliance with WTO provisions, including those addressing subsidies, TRIMs and TRIPS, and that goods produced in these zones under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Oman including the application of tariffs and taxes. The Working Party took note of this commitment (paragraph 116).

Croatia

The representative of Croatia stated that the free zones authorized by the legislation described in paragraph 147 would be fully subject to the coverage of Croatia's commitments taken in its Protocol of Accession to the WTO Agreement, and that Croatia would ensure enforcement of its WTO obligations in those zones. In addition, goods produced in these areas under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes will be subject to normal customs formalities when entering the rest of Croatia, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 148).

Lithuania

The representative of Lithuania confirmed that any free zones or free economic zones would be fully subject to the coverage of the commitments taken in the Protocol of Accession, and that Lithuania would ensure enforcement of its WTO obligations in those zones, including those commitments


derived from the TRIPS Agreement. He also confirmed that, when goods produced or imported into the zones under the special tax and tariff regime existing in these areas enter into the rest of Lithuania, normal customs formalities, tariffs and taxes would be applied. The Working Party took note of this commitment (paragraph 138).

Moldova

The representative of Moldova confirmed that the free zones established within its territory would be fully subject to the coverage of Moldova's commitments taken in its Protocol of Accession to the WTO Agreement, and that Moldova would ensure enforcement of its WTO obligations in those free zones. In addition, goods produced in the free zones under tax and tariff provisions that exempted imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Moldova, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 145).

China

In response to further requests for information, the representative of China indicated that there was no plan to establish any new SEZs. The special preferential tariff policies applied to SEZs had been eliminated. With the development of China's economic reform and opening up, China would implement its tariff policy uniformly throughout its customs territory. Members of the Working Party expressed concern that imported products introduced from these special economic areas into other parts of China's customs territory should be subject to the same treatment in the application of all taxes, import restrictions and customs duties and other charges as that normally applied to imports into the other parts of China's customs territory. The representative of China stated that China would undertake to ensure such non-discriminatory treatment. The Working Party took note of this commitment (paragraph 222).

Some members of the Working Party also raised concerns as to whether the assistance provided to minority autonomous regions and other areas of economic poverty was consistent with WTO requirements. In response, the representative of China confirmed that China had a clear commitment to uniform administration of the trade regime within each such area and that, upon accession, China would ensure that such assistance would be implemented consistent with WTO obligations. The Working Party took note of this commitment (paragraph 223).

The representative of China confirmed that China would strengthen the uniform enforcement of taxes, tariffs and non-tariff measures on trade between its special economic areas and the other parts of China's customs territory. The representative of China further confirmed that statistics on trade between China's special economic areas and the other parts of its customs territory would be maintained and improved, and would be notified to the WTO on a regular basis. The Working Party took note of these commitments (paragraph 225).

The representative of China confirmed that China would provide information in its notifications describing how the special trade, tariff, and tax regulations applied were limited to the designated special economic areas, including information concerning their enforcement. The Working Party took note of this commitment (paragraph 227).

In response to concerns raised by some members of the Working Party, the representative of China confirmed that any preferential arrangements provided to foreign invested enterprises located within the special economic areas would be provided on a non-discriminatory basis. The Working Party took note of this commitment (paragraph 228).


Armenia

The representative of Armenia confirmed that if Armenia established any free zones or special economic areas, it would administer any such areas in compliance with WTO provisions, including those addressing subsidies, TRIMs and TRIPS and that goods produced in these zones under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Armenia including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 150).

FYROM

The representative of FYROM confirmed that from the date of accession the Government of FYROM would ensure enforcement of its WTO obligations in its free zones and free economic zones. In this regard, he confirmed that the Law on the Free Economic Zones had been amended to eliminate any requirements for establishment in the zones or receipt of benefits provided to firms within the zones conditioned on use of local goods or export performance. In addition, goods produced in these zones under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of FYROM, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 165).

Cambodia

The representative of Cambodia said that the free zones or special economic areas, including special promotion zones established in accordance with the Law on Investment which it established would be fully subject to the coverage of WTO Agreements and its commitments in its Protocol of Accession to the WTO Agreement and that Cambodia would ensure enforcement of its WTO obligations in those zones or areas. In addition, in accordance with the (draft) Law on Industrial Zones, from the date of accession goods produced in any such zones or areas under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Cambodia, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 151).

Nepal

The representative of Nepal said currently there were no free zones in Nepal. If Nepal establishes free zones, as a WTO Member, Nepal would apply the WTO Agreements and Nepal's Protocol in the zones, and the application of normal customs formalities to goods produced in these areas when they enter the rest of Nepal, including the application of tariffs and taxes. The Working Party took note of this commitment (paragraph 112).

Saudi Arabia

The representative of Saudi Arabia stated that, if free zones or special economic zones were established, Saudi Arabia would administer them in compliance with WTO provisions, including those addressing subsidies, TRIMs and TRIPS, and that goods produced in these zones under tax and tariff provisions that exempt imports and imported inputs from tariff and certain taxes and charges would be subject to normal customs formalities when entering the rest of Saudi Arabia, including the application of tariffs and any taxes and charges. The Working Party took note of these commitments (paragraph 228).


Viet Nam

The representative of Viet Nam confirmed that from the date of accession the Government of Viet Nam would ensure enforcement of its WTO obligations in its export processing zones, industrial zones, high-tech parks, and any other zones with similar incentives and objectives. In this regard, the representative of Viet Nam confirmed that, prior to accession, the Laws on foreign investment and domestic investment and related regulations would be amended to eliminate any provisions that conditioned establishment in the zones, or the qualification for or receipt of tax or any other incentives, on export, export performance or the use of locally produced goods. The representative of Viet Nam confirmed that, without prejudice to Viet Nam's commitments in paragraphs 286 and 288 of this Report, all industrial and export processing zone subsidies that fell within the meaning of Article 3 of the WTO Agreement on Subsidies and Countervailing Measures would be eliminated on or before the date of accession, and that such subsidies would not be reintroduced. Moreover, no new subsidies inconsistent with Article 3.1(a) or (b) would be introduced after accession. In addition, from the date of accession, goods produced in export processing zones or industrial or other zones with similar benefits and objectives under tax and tariff provisions that exempted imports and imported inputs from tariffs and certain taxes, would be subject to normal customs formalities when entering the rest of Viet Nam, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 339).

Tonga

The representative of Tonga said that any free zones or special economic areas which Tonga established would be fully subject to the coverage of its commitments in its Protocol of Accession to the WTO Agreement and that Tonga would ensure enforcement of its WTO obligations in those zones or areas. In addition, goods produced in any such zones or areas under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Tonga, including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 135).

Ukraine

The representative of Ukraine confirmed that free zones or free economic zones established in Ukraine, including those referred to in paragraphs 332 to 344 and Tables 27(a) and 28, would be administered in compliance with WTO provisions upon accession, including the Agreements on TRIPS, TRIMs, and Subsidies and Countervailing Measures. The right of firms to establish and operate in these zones would not be subject to export performance, trade balancing, or local content requirements. Goods imported or produced in these zones under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Ukraine including the application of tariffs and taxes. The Working Party took note of these commitments (paragraph 345).

Cape Verde

Concerning the free trade zones, including Commercial Franc (Free) Zones, and "free" enterprises or "franc" enterprises designated by the Government, the representative of Cape Verde confirmed that Cape Verde would ensure enforcement of its WTO obligations in its free trade zones from 1 January 2010, including the provisions of the WTO Agreement and Cape Verde's commitments in its Protocol of Accession. In this regard, imports and goods produced in the free trade zones or areas under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Cape Verde, including the application of exempted tariffs and taxes. The Working Party took note of these commitments (paragraph 187).


- Government procurement

Mongolia

The representative of Mongolia confirmed that his Government would seek observer status in the Committee for the Agreement on Government Procurement at the time of its accession with a view to initiating negotiations for membership thereafter. The Working Party took note of this commitment (paragraph 59).

Bulgaria

The representative of Bulgaria confirmed that, upon accession, his Government would notify the Committee on Government Procurement of its intention to accede to the Agreement on Government Procurement and seek observer status in that Committee. He further confirmed that Bulgaria will initiate negotiations for membership in the Agreement by tabling an entity offer prior to 30 June 1997. He also confirmed that, if the results of the negotiations are satisfactory to the interests of Bulgaria and the other members of the Agreement, Bulgaria will complete negotiations for membership in the Agreement by 31 December 1997. The Working Party took note of this commitment (paragraph 80).

Panama

The representative of Panama confirmed that his Government was currently an observer in the Committee for the Agreement on Government Procurement. He stated that his Government would notify the Committee at the time of Panama's accession to the WTO of its intention to accede to the Agreement on Government Procurement, and that Panama would initiate negotiations for membership in the Agreement by tabling an entity offer prior to 30 June 1997. He also confirmed that, if the results of the negotiations are satisfactory to the interests of Panama and other members of the Agreement, Panama would complete negotiations for membership in the Agreement by 31 December 1997. The Working Party took note of this commitment (paragraph 68).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the Kyrgyz Republic would initiate negotiations for membership in the Government Procurement Agreement upon accession by tabling an entity offer at that time. He also confirmed that, if the results of the negotiations were satisfactory to the Kyrgyz Republic and the signatories of the Agreement, the Kyrgyz Republic would complete negotiations for membership in the Agreement by 31 December 1999. The Working Party took note of this commitment (paragraph 120).

Latvia

The representative of Latvia confirmed that Latvia will initiate negotiations for membership in the Agreement on Government Procurement upon accession by tabling an entity offer at that time. He also confirmed that, if the results of the negotiations are satisfactory to Latvia and the other members of the Agreement, Latvia will complete negotiations for membership in the Agreement by 1 January 2000. The Working Party took note of this commitment (paragraph 100).

Estonia

The representative of Estonia confirmed that, upon accession to the WTO, Estonia would initiate negotiations for membership in the Agreement on Government Procurement by tabling an entity offer. He also confirmed that, if the results of the negotiations were satisfactory to the interests of Estonia


and the other members of the Agreement, Estonia would complete negotiations for membership in the Agreement by 31 December 2000. The Working Party took note of these commitments (paragraph 107).

Jordan

The representative of Jordan confirmed that, upon accession to the WTO, Jordan would initiate negotiations for membership in the Agreement on Government Procurement by tabling an entity offer. He also confirmed that, if the results of the negotiations were satisfactory to the interests of Jordan and the other members of the Agreement, Jordan would complete negotiations for membership in the Agreement within a year of accession. The Working Party took note of these commitments (paragraph 170).

Georgia

The representative of Georgia confirmed that, upon accession to the WTO, Georgia would initiate negotiations for membership in the Agreement on Government Procurement by tabling an entity offer. He also confirmed that, if the results of the negotiations were satisfactory to the interests of Georgia and the other members of the Agreement, Georgia would complete negotiations for membership in the Agreement by 31 December 2000. The Working Party took note of this commitment (paragraph 117).

Albania

The representative of Albania confirmed that, upon accession to the WTO, Albania would initiate negotiations for membership in the Agreement on Government Procurement by tabling an entity offer. She also confirmed that if the results of the negotiations were satisfactory to the interest of Albania and the other members of the Agreement, Albania would complete negotiations for membership in the Agreement by 31 December 2000. The Working Party took note of these commitments (paragraph 123).

Oman

The representative of Oman confirmed that, upon accession to the WTO, Oman would initiate negotiations for membership in the Agreement on Government Procurement by tabling an entity offer. He also confirmed that, if the results of the negotiations were satisfactory to the interests of Oman and the other members of the Agreement, Oman would complete negotiations for membership in the Agreement within a year of accession. The Working Party took note of these commitments (paragraph 121).

Croatia

The representative of Croatia confirmed that Croatia will initiate negotiations for membership in the Agreement on Government Procurement upon accession by tabling an entity offer at that time. He also confirmed that, if the results of the negotiations are satisfactory to Croatia and the other members of the Agreement, Croatia will complete negotiations for membership in the Agreement by 31 December 2001. The Working Party took note of this commitment (paragraph 156).

Lithuania

The representative of Lithuania confirmed that Lithuania would initiate negotiations for membership in the Agreement on Government Procurement by tabling an entity offer within three months after the accession date, at the latest. He also confirmed that if the results of the negotiations were satisfactory


to Lithuania and other members of the Agreement, negotiations would be completed in the course of 2002. The Working Party took note of these commitments (paragraph 140).

Moldova

The representative of Moldova confirmed that Moldova became an observer to the Agreement on Government Procurement on 29 September 2000 and will initiate negotiations for membership in the Agreement by tabling an entity offer immediately after accession. If the results of the negotiations were satisfactory to the interests of Moldova and the other members of the Agreement, Moldova would complete negotiations for membership in the Agreement in one year after date of accession. The Working Party took note of these commitments (paragraph 150).

China

The representative of China stated that China intended to become a Party to the GPA and that until such time, all government entities at the central and sub-national level, as well as any of its public entities other than those engaged in exclusively commercial activities, would conduct their procurement in a transparent manner, and provide all foreign suppliers with equal opportunity to participate in that procurement pursuant to the principle of MFN treatment, i.e., if a procurement was opened to foreign suppliers, all foreign suppliers would be provided with equal opportunity to participate in that procurement (e.g., through the bidding process). Such entities' procurements would be subject only to laws, regulations, judicial decisions, administrative rulings of general application, and procedures (including standard contract clauses) which had been published and made available to the public. The Working Party took note of these commitments (paragraph 339).

The representative of China responded that China would become an observer to the GPA upon accession to the WTO Agreement and initiate negotiations for membership in the GPA by tabling an Appendix 1 offer as soon as possible. The Working Party took note of these commitments. (paragraph 341).

Chinese Taipei

The representative of Chinese Taipei stated that Chinese Taipei had notified the Committee on Government Procurement of its intention to accede to the Agreement on Government Procurement and had initiated negotiations to that end by the submission of an offer. The representative of Chinese Taipei confirmed that Chinese Taipei would accede to the Agreement on Government Procurement (GPA) within one year of its accession to the WTO. If, however, new government procurement laws necessary to comply with the GPA were enacted prior to Chinese Taipei's accession to the WTO, Chinese Taipei would accede to the GPA within one year of enactment of those laws or at the time Chinese Taipei accedes to the WTO, whichever was later. The Working Party took note of these commitments (paragraph 166).

Armenia

The representative of Armenia stated that the Government of Armenia had decided to commence negotiations to join the Agreement on Government Procurement from the date of accession. In this connection, Armenia would request observer status in the Committee on Government Procurement prior to accession to the WTO and would submit an entity offer within three months of accession to the WTO. He also confirmed that, if the results of the negotiations were satisfactory to the interests of Armenia and other members of the Agreement, Armenia would complete negotiations for membership in the Agreement by 31 December 2003. The Working Party took note of this commitment (paragraph 153).


FYROM

The representative of FYROM confirmed that, upon accession to the WTO, the Government of FYROM would initiate negotiations for membership in the Agreement on Government Procurement by tabling an entity offer. He also confirmed that, if the results of the negotiations were satisfactory to the interests of FYROM and the other members of the Agreement, FYROM would complete negotiations for membership in the Agreement within two years of accession. The Working Party took note of these commitments (paragraph 177).

Saudi Arabia

The representative of Saudi Arabia confirmed that, upon accession to the WTO, Saudi Arabia would initiate negotiations for membership in the Agreement on Government Procurement by tabling an entity offer. He also confirmed that, if the results of the negotiations were satisfactory to the interests of Saudi Arabia and the other parties to the Agreement, Saudi Arabia would complete negotiations for membership in the Agreement within a year of accession. The Working Party took note of these commitments (paragraph 231).

Ukraine

The representative of Ukraine confirmed that upon WTO accession, Ukraine would start negotiations on the accession to the Government Procurement Agreement. Ukraine would become observer to the GPA at the time of accession to the WTO and start GPA negotiations by requesting membership and tabling an entities offer one year after accession. The Working Party took note of these commitments (paragraph 358).

- Transit

Latvia

The representative of Latvia confirmed that his Government would apply its laws and regulations governing transit operations and would act in full conformity with the provisions of the WTO Agreement, in particular Article V of the GATT 1994. The Working Party took note of this commitment (paragraph 102).

Estonia

The representative of Estonia confirmed that his Government would apply its laws and regulations governing transit operations and would act in full conformity with the provisions of the WTO Agreement, in particular Article V of the GATT 1994. The Working Party took note of this commitment (paragraph 109).

Georgia

The representative of Georgia confirmed that his Government would apply its laws and regulations governing transit operations and would act in full conformity with the provisions of the WTO Agreement, in particular Article V of the GATT 1994. The Working Party took note of this commitment (paragraph 119).

Croatia

The representative of Croatia confirmed that his Government would apply its laws and regulations governing transit operations and would act in full conformity with the provisions of the


WTO Agreement, in particular Article V of the GATT 1994. In this regard, he stated that Croatia would not deny right of transit to exports from any country. The Working Party took note of this commitment (paragraph 160).

Lithuania

The representative of Lithuania confirmed that Lithuania would conform to the relevant WTO provisions, including Article V of the GATT 1994. The Working Party took note of this commitment (paragraph 143).

Armenia

The representative of Armenia confirmed that the Government would apply the laws and regulations governing transit operations and would act in full conformity with provisions of the WTO Agreement, in particular with Article V of the GATT 1994. The Working Party took note of this commitment (paragraph 156).

Cambodia

The representative of Cambodia confirmed that his Government would apply any laws, regulations and practices governing transit operations and would act in full conformity with the provisions of the WTO Agreement, in particular Article V of the GATT 1994. The Working Party took note of this commitment (paragraph 158).

Saudi Arabia

In response to a question from a member of the Working Party, the representative from Saudi Arabia confirmed that Saudi Arabia's law and practice governing trade in transit would be applied in full conformity with the provisions of the WTO Agreements, in particular Article V of GATT 1994. The Working Party took note of this commitment (paragraph 235).

Viet Nam

The representative of Viet Nam confirmed that his Government would apply any laws, regulations and practices governing transit operations and would act in full conformity with the provisions of the WTO Agreement, in particular Article V of the GATT 1994. The Working Party took note of this commitment (paragraph 355).

Ukraine

The representative of Ukraine confirmed that Ukraine would apply all its laws, regulations and other measures governing transit of goods (including energy), such as those governing charges for transportation of goods in transit, in conformity with the provisions of Article V of the GATT 1994 and other relevant provisions of the WTO Agreement. The Working Party took note of this commitment (paragraph 367).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would apply any laws, regulations and practices governing transit operations and would act in full conformity with the provisions of the WTO Agreement, including Article V of the GATT 1994. The Working Party took note of this commitment (paragraph 193).


- Agricultural policies

Ecuador

The representative of Ecuador indicated that his Government would eliminate by the date of accession all non-tariff import and export restrictions not addressed in paragraphs 34, 38, 41 and 48 which cannot be justified specifically under WTO provisions, in particular the Agreements on Agriculture, and Article XI of the GATT 1994. If justified under relevant provisions, restrictions would be implemented in accordance with the relevant provisions, for instance the Agreement on Import Licensing Procedures. Such measures would not be applied or re-introduced after accession to the WTO unless specifically provided for in the WTO Agreement. The Working Party took note of this commitment (paragraph 31).

The representative of Ecuador said that all agricultural restrictions listed in paragraph 39 above would be brought into conformity with the rules of the General Agreement 1994 and the WTO Agreement on Agriculture. Seasonal restrictions on fruit imports and the Interministerial Agreement No. 061 of 31 January 1991 concerning quotas for wheat imports had been eliminated in November 1994. At the time of accession to the WTO, Ecuador would repeal Interministerial Agreement No. 067 of 20 February 1978 which was the remaining provision in force which allowed official bodies to set quotas or other restrictions for the import of agricultural products. Ecuador's commitments regarding domestic and export subsidies are reproduced in the agriculture country schedule. The agricultural schedule of Ecuador was submitted to the Working Party. The Working Party took note of these commitments (paragraph 41).

The representative of Ecuador said that his Government undertook to operate this tariff adjustment mechanism in conformity with the provisions of Article II of the General Agreement 1994 and without impairing the rates duty bound in Ecuador's schedule of concessions. He added that in order to comply with the provisions of the WTO Agreement on Agriculture, Ecuador would gradually eliminate the price band system within a seven year period in accordance with the time table annexed to Ecuador's Protocol of Accession. During the period for the phase-out of this mechanism, Ecuador would not enlarge the coverage of the system nor reintroduce products back into the system. The Working Party took note of these commitments (paragraph 48).

Bulgaria

The representative of Bulgaria stated that the system of import reference prices applied to agriculture had been eliminated as of 1 January 1995, and that such measures will not be reintroduced except in accordance with WTO Agreements. The Working Party took note of this commitment (paragraph 17).

Panama

The representative of Panama affirmed that when Panama acceded to the WTO, trade in agricultural products would be administered in conformity with the relevant provisions of the WTO Agreements. The Working Party took note of this commitment (paragraph 86).

Latvia

The representative of Latvia said that during a transition period to expire on 1 January 2003, Latvia would forego the 5 per cent de minimis exemption for product-specific domestic support and for non-product specific domestic support in calculating its Current Total AMS as provided for in paragraph 4 (a) of Article 6 of the Agreement on Agriculture, provided that the sum of product-specific and non-product-specific domestic support does not exceed SDR 24 million (representing approximately 8 per cent of the average value of final agricultural production during the period 1994 - 1996) and that SDR 24 million instead constitutes Latvia's de minimis exemption under Article 6.4(a)


during each year of the said transition period. Accordingly, during the transition period, Latvia would not be required to include product-specific domestic support or non-product specific domestic support in calculating its Current Total AMS pursuant to paragraph 4(a) of Article 6 of the Agreement on Agriculture, and would not be required to reduce such domestic support in accordance with paragraph 1 of Article 6 of the Agreement on Agriculture, where the sum of product-specific and non-product specific support does not exceed SDR 24 million during the relevant year. The Working Party took note of these commitments (paragraph 109).

Jordan

The representative of Jordan confirmed that the age restriction on imported sheep, described in paragraph 176, would be eliminated no later than 30 April 2000. The Working Party took note of this commitment (paragraph 177).

Members of the Working Party agreed that Jordan had AMS of JD 1,539,199 and Jordan agreed to reduce this by 13.3 per cent over seven years from the date of accession. Those Members also considered that for the purposes of Article 6.4 of the WTO Agriculture Agreement, Jordan was a developing country. Jordan did not grant any export subsidies to agricultural products. The representative of Jordan confirmed that Jordan would bind agricultural exports subsidies at zero in its goods schedule. The Working Party took note of this commitment (paragraph 189).

Moldova

The representative of Moldova confirmed that Moldova would bind agricultural export subsidies at zero in its Goods Schedule. The Working Party took note of this commitment (paragraph 159).

China

While noting this statement, some members of the Working Party expressed concerns about China's linkage of import policies for agriculture, including TRQ allocations, to domestic production policy and the sub-national supply and utilization situation. Those members requested that China undertake an appropriate commitment to eliminate these practices. In response, the representative of China confirmed that China would base import policies for agriculture on commercial considerations only. The Working Party took note of this commitment (paragraph 231).

Some members of the Working Party expressed further concerns in relation to administrative guidance provided at the national and sub-national level which could have the effect of influencing the quantity and composition of agricultural imports. Those members considered reform of these practices toward full WTO consistency as an essential element of China's accession. To ensure effective market access opportunities were created for imported products, some members requested assurances from China that agricultural and trade policies would not discriminate in a WTO inconsistent manner against imported products. Consistent with China's commitment to uniform administration, the representative of China confirmed that, by the date of accession, China would not maintain, resort or revert to guidance plans or administrative guidance at the national or sub-national level that regulate the quantity, quality or treatment of imports, or constitute import substitution practices or other non-tariff measures, including those maintained through state trading enterprises at the national or sub-national level. The Working Party took note of this commitment (paragraph 232).

Some members of the Working Party expressed concern that large stocks in China of grain and cotton had been procured at relatively high prices by state-trading enterprises or other state-affiliated, state-run, or state-controlled entities and noted that exports of these or other government-purchased products at prices lower than the comparable price charged for the like product to buyers in the domestic market could be challenged as an export subsidy or as inconsistent with other


WTO obligations. These members requested that China ensure that all entities, including state trading enterprises and any other state-affiliated, state-run, or state-controlled entity at the national or sub-national level operated in accordance with China's WTO obligations, including those on export subsidies. In response, the representative of China confirmed that all entities in China would operate in accordance with China's WTO obligations, including those on export subsidies. Further, the representative of China stated that national and sub-national authorities would not provide fund transfers or other benefits to any entities in China that would be inconsistent with its WTO obligations, including to offset losses accrued through exports. The Working Party took note of these commitments (paragraph 233).

The representative of China confirmed that by the date of accession, China would not maintain or introduce any export subsidies on agricultural products. The Working Party took note of this commitment (paragraph 234).

In implementing Article 6.2 and 6.4 of the Agreement on Agriculture, the representative of China confirmed that while China could provide support through government measures of the types described in Article 6.2, the amount of such support would be included in China's calculation of its Aggregate Measurement of Support ("AMS"). He noted that China's Total AMS Commitment Level was set forth in Part IV, Section I of China's Schedule. The representative of China further confirmed that China would have recourse to a de minimis exemption for product-specific support equivalent to 8.5 per cent of the total value of production of a basic agricultural product during the relevant year. The representative of China confirmed that China would have recourse to a de minimis exemption for non-product-specific support of 8.5 per cent of the value of China's total agricultural production during the relevant year. Accordingly, these percentages would constitute China's de minimis exemption under Article 6.4 of the Agreement on Agriculture. The Working Party took note of these commitments (paragraph 235).

Some members of the Working Party noted that although WT/ACC/CHN/38/Rev.3 did provide a basis for supporting the commitments in China's Schedule, this document still contained issues which required further methodological clarification relating to policy classification. The representative of China confirmed that this clarification would be addressed in the context of China's notification obligations under the Agreement on Agriculture. The Working Party took note of this commitment (paragraph 238).

Chinese Taipei

The representative of Chinese Taipei stated that Chinese Taipei's policy was to liberalise the agricultural sector. In response to questions, the representative of Chinese Taipei indicated that the price support mechanisms operated to purchase agricultural products from farmers at guaranteed prices, which were set above the production cost of the product. In response to further questions the representative of Chinese Taipei informed members of the Working Party that Chinese Taipei operated a system to compensate farmers for damage caused by competition from imports of agricultural products. Relief was accorded if producers of major agricultural products suffered serious injury as a result of the liberalisation of imports due to trade negotiations or policy changes. If the quantity of such products imported during the injury period had increased by 20 per cent or more compared with a reference period of the previous three years; or the imported products had been subsidised or had otherwise benefited from unfair trade practices. Serious injury was deemed to occur when the market price fell below the cost of production. The sixteen products eligible for relief under the Regulations were as follows: citrus, apples, plums, peaches, guavas, pears, wax apples, grapes, tea leaves, beef, pork, duck meat, bred shrimps, pineapples, chicken meat and clams. In 1995, the legislation was amended to the "Rules for Redressing Damage to Farmers Caused by Agricultural Imports". It broadened the eligible products to all agricultural products. The representative of Chinese Taipei also submitted to the Working Party information concerning the draft Plan on implementation of this program.


The representative of Chinese Taipei confirmed that measures taken to redress damage to farmers caused by agricultural imports would be included in the calculation of Chinese Taipei's AMS calculations and AMS reduction commitments according to the Agreement on Agriculture; measures taken for fishery products would be consistent with subsidy rules as set out in the SCM Agreement. The Working Party took note of this commitment (paragraph 171).

Some members of the Working Party expressed continued concern about Chinese Taipei's practice of auctioning central rice stocks for export only. These members noted that only livestock feed businesses had access to these stocks for domestic use, and only at fixed prices. In the view of these members, this practice was an export subsidy. In response, the representative of Chinese Taipei stated that in addition to livestock feed businesses, livestock and fish farmers also had access to the rice stocks. Chinese Taipei did not consider that the practice amounted to an export subsidy. However, in order to alleviate members from the concern, the representative of Chinese Taipei stated that purchasers of rice from the central stock would not be required to export the purchased rice. Chinese Taipei also stated that upon accession, anyone having the right to trade in rice in Chinese Taipei would have access to aged rice from central stocks on the same terms offered to exporters, and that no further trade-based restrictions would be imposed. The Working Party took note of these commitments (paragraph 174).

The representative of Chinese Taipei stated that upon accession, in accordance with the provisions of the Agreement on Agriculture, Chinese Taipei would eliminate all of its WTO-inconsistent quantitative restrictions and bind all tariffs applied on imports of agricultural products listed in Annex I of the Agreement. Further, in accordance with Article 3, Part II of the Agreement on Agriculture, Chinese Taipei would not provide export subsidies, nor support in favour of domestic producers, in excess of the commitment levels specified in the Schedule in Annex I to the Draft Protocol of Accession and confirmed that from the date of accession, support previously granted for the production of tobacco and grapes would be calculated into AMS. The Working Party took note of these commitments (paragraph 180).

Chinese Taipei's commitments on agricultural tariffs, on domestic support and export subsidies for agricultural products were reproduced in the Schedule of Concessions and Commitments in Annex I to the Draft Protocol of Accession of Chinese Taipei to the WTO. The Working Party took note of these commitments (paragraph 181).

Cambodia

The representative of Cambodia agreed that, upon Cambodia's accession, his country would bind its agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, and not maintain or apply any export subsidies for agricultural products. The Working Party took note of these commitments (paragraph 164).

Viet Nam

The representative of Viet Nam agreed that, upon accession, Viet Nam would bind its agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, and not maintain or apply any export subsidies for agricultural products, without prejudice to Viet Nam's rights and obligations arising from existing WTO rules. The Working Party took note of this commitment (paragraph 366).

Ukraine

The representative of Ukraine agreed that, upon Ukraine's accession, his country would bind its agricultural export subsidies at zero in its Schedule of Concessions and Commitments on Goods, and would not maintain or apply agricultural export subsidies. He also confirmed that Ukraine would not


seek recourse to the special safeguard provisions (SSGs) of Article 5 of the Agreement on Agriculture. Furthermore, he agreed that Ukraine would comply with all other provisions of the Agreement on Agriculture, as well as with other WTO Agreements. He also confirmed that Ukraine did not apply minimum import prices to agricultural products, including raw cane sugar, and would not do so in the future. He also confirmed that Ukraine would apply subsidies on agricultural products in a manner consistent with WTO rules, in particular the Agreement on Agriculture, and Ukraine's domestic support tables circulated in document WT/ACC/SPEC/UKR/1/Rev.12 and contained in Ukraine's Schedule of Concessions and Commitments on Goods. The Working Party took note of these commitments (paragraph 391).

- Trade in civil aircraft

Kyrgyz Republic

The representative of the Kyrgyz Republic confirmed that his Government would become signatory to the Agreement on Trade in Civil Aircraft on terms and conditions acceptable to it and the other parties to that Agreement within a reasonable period of time, but in no case later than the date on which it accords duty free treatment on the products covered by the Agreement to another country which has also become signatory to the Agreement. The Working Party took note of this commitment (paragraph 122).

Latvia

The representative of Latvia said that Latvia would implement the Agreement on Trade in Civil Aircraft without exceptions or transitional period at the time of accession. The representative of Latvia confirmed that Latvia would become a signatory to the Agreement on Trade in Civil Aircraft upon accession to the WTO. The Working Party took note of this commitment. (paragraph 110).

Estonia

The representative of Estonia confirmed that Estonia would become a signatory to the Agreement on Trade in Civil Aircraft upon accession to the WTO. The Working Party took note of this commitment. (paragraph 116)

Georgia

The representative of Georgia said that Georgia would, from the date of accession, implement the Agreement on Trade in Civil Aircraft without exceptions or transitional period. The representative of Georgia confirmed that Georgia would become a signatory to the Agreement on Trade in Civil Aircraft upon accession to the WTO. The Working Party took note of this commitment (paragraph 125).

Albania

The representative of Albania stated that Albania committed that at the time of accession its imports on civil aircraft and parts will be zero. Furthermore, Albania will be in conformity with the Agreement on Trade in Civil Aircraft and will be ready to sign the Agreement at the time of accession. The Working Party took note of those commitments (paragraph 154).

Oman

The representative of Oman stated that, in order to become acquainted with the Agreement, Oman will become an observer in the Agreement upon accession and will join within three years of accession, or at the time it eliminates tariff duties on imports of aircraft or aircraft parts for any member of


the Agreement on a preferential basis, which ever comes first. The Working Party took note of these commitments. (paragraph 128).

Croatia

The representative of Croatia confirmed that Croatia would implement the Agreement on Trade in Civil Aircraft without exceptions or transitional period from the date of accession. The representative of Croatia confirmed that Croatia would become a signatory to the Agreement on Trade in Civil Aircraft upon accession to the WTO. The Working Party took note of this commitment (paragraph 168).

Lithuania

The representative of Lithuania confirmed that Lithuania would become a signatory to the Agreement on Trade in Civil Aircraft upon accession to the WTO. The Working Party took note of this commitment (paragraph 157).

Moldova

In response, the representative of Moldova stated that his Government would initiate negotiations for membership in the Agreement on Trade in Civil Aircraft immediately after accession to the WTO. He further confirmed that the Schedule of Concessions on Goods that is reproduced in Part I of the Annex to the Protocol of Accession establishes duty free treatment for products used in civil aircraft. The Working Party took note of this commitment (paragraph 153).

China

The representative of China confirmed that China would not impose any provisions of offsets or other forms of industrial compensation when purchasing civil aircraft, including specified types or volumes of business opportunities. The Working Party took note of this commitment (paragraph 240).

Armenia

The representative of Armenia informed the Working Party that the Government of Armenia would join the Agreement on Trade in Civil Aircraft reflecting corresponding tariff commitments in its Schedule of Concessions on Trade in Goods. The Working Party took note of these commitments (paragraph 213).

FYROM

The representative of FYROM confirmed that FYROM would become a signatory to the Agreement on Trade in Civil Aircraft upon accession to the WTO. The Working Party took note of this commitment (paragraph 180).

Ukraine

The representative of Ukraine confirmed that Ukraine would become a signatory to the Agreement on Trade in Civil Aircraft in 2010. The Working Party took note of this commitment (paragraph 360).


- Textiles regime

Oman

The representative of Oman stated that the quantitative restrictions on imports of textiles and clothing products originating in Oman between Oman and WTO Members that were in force on the date prior to the date of accession of Oman to the WTO should be notified to the Textiles Monitoring Body (TMB) by the Members maintaining such restrictions and would be applied for the purposes of Article 2 of the Agreement on Textile and Clothing. He said that the provisions of that Article, in particular paragraphs 13 and 14 thereof, would apply in stages in respect of base levels and growth rates from the date of Oman's accession. The Working Party took note of this commitment (paragraph 130).

China

Some members of the Working Party proposed and the representative of China accepted that the quantitative restrictions maintained by WTO Members on imports of textiles and apparel products originating in China that were in force on the date prior to the date of China's accession should be notified to the Textiles Monitoring Body ("TMB") as being the base levels for the purpose of application of Articles 2 and 3 of the WTO Agreement on Textiles and Clothing ("ATC"). For such WTO Members, the phrase "day prior to the date of entry into force of the WTO Agreement", contained in Article 2.1 of the ATC, should be deemed to refer to the day prior to the date of China's accession. To these base levels, the increase in growth rates provided for in Articles 2.13 and 2.14 of the ATC should be applied, as appropriate, from the date of China's accession. The Working Party took note of these commitments (paragraph 241).

The representative of China agreed that the following provisions would apply to trade in textiles and clothing products until 31 December 2008 and be part of the terms and conditions for China's accession:

(a) In the event that a WTO Member believed that imports of Chinese origin of textiles and apparel products covered by the ATC as of the date the WTO Agreement entered into force, were, due to market disruption, threatening to impede the orderly development of trade in these products, such Member could request consultations with China with a view to easing or avoiding such market disruption. The Member requesting consultations would provide China, at the time of the request, with a detailed factual statement of reasons and justifications for its request for consultations with current data which, in the view of the requesting Member, showed: (1) the existence or threat of market disruption; and (2) the role of products of Chinese origin in that disruption;

(b) Consultations would be held within 30 days of receipt of the request. Every effort would be made to reach Agreement on a mutually satisfactory solution within 90 days of the receipt of such request, unless extended by mutual Agreement;

(c) Upon receipt of the request for consultations, China agreed to hold its shipments to the requesting Member of textile or textile products in the category or categories subject to these consultations to a level no greater than 7.5 per cent (6 per cent for wool product categories) above the amount entered during the first 12 months of the most recent 14 months preceding the month in which the request for consultations was made;

(d) If no mutually satisfactory solution were reached during the 90-day consultation period, consultations would continue and the Member requesting consultations could continue the limits under subparagraph (c) for textiles or textile products in the category or categories subject to these consultations;

(e) The term of any restraint limit established under subparagraph (d) would be effective for the period beginning on the date of the request for consultations and ending on 31 December of


the year in which consultations were requested, or where three or fewer months remained in the year at the time of the request for consultations, for the period ending 12 months after the request for consultations;

(f) No action taken under this provision would remain in effect beyond one year, without reapplication, unless otherwise agreed between the Member concerned and China; and

(g) Measures could not be applied to the same product at the same time under this provision and the provisions of Section 16 of the Draft Protocol.


Chinese Taipei

The representative of Chinese Taipei stated that the quantitative restrictions on imports of textiles and clothing products originating in Chinese Taipei under arrangements between Chinese Taipei and WTO Members that were in force on the date prior to the date of accession of Chinese Taipei to the WTO would be notified to the Textiles Monitoring Body (TMB) as being the base levels for the purpose of application of Article 2 of the Agreement on Textiles and Clothing. The representative of Chinese Taipei stated that for the purpose of Chinese Taipei's accession to the WTO, the phrase "day prior to the date of entry into force of the WTO Agreement" contained in Article 2.1 of the Agreement on Textiles and Clothing would be deemed to refer to the day prior to the date of accession of Chinese Taipei to the WTO. To these base levels the increase in growth rates provided for in Articles 2.13 and 2.14 of the Agreement on Textiles and Clothing would be applied, in stages, from the date of accession of Chinese Taipei to the WTO. The Working Party took note of these commitments (paragraph 167).

FYROM

The representative of FYROM confirmed that the quantitative restrictions on imports maintained by WTO Members on textiles and clothing products originating in FYROM that were in force on the date prior to the date of accession of FYROM to the WTO should be notified to the Textiles Monitoring Body (TMB) by the Members maintaining such restrictions and would be applied for the purposes of Article 2 of the Agreement on Textiles and Clothing. Thus, for the purposes of FYROM's accession to the WTO, the phrase "day prior to the date of entry into force of the Agreement on Textiles and Clothing" shall be deemed to refer to the day prior to the date of accession of FYROM to the WTO. To this base level the increase in growth rates provided for in Articles 2.14 of the Agreement on Textiles and Clothing shall be applied, as appropriate, in the Agreement on Textiles and Clothing from the date of FYROM's accession. The Working Party took note of this commitment (paragraph 192).

Cambodia

The representative of Cambodia confirmed that the quantitative restrictions on imports maintained by WTO Members on textiles and clothing products originating in Cambodia that were in force on the date prior to the date of accession of Cambodia to the WTO should be notified to the Textiles Monitoring Body (TMB) by the Members maintaining such restrictions and would be applied for the purposes of Article 2 of the Agreement on Textiles and Clothing. Thus, for the purposes of Cambodia's accession to the WTO, the phrase "in force on the day before the entry into force of the WTO Agreement" contained in Article 2.1 of the Agreement on Textiles and Clothing shall be deemed to refer to the day prior to the date of accession of Cambodia to the WTO. To these base levels the increase in growth rates provided for in Article 2.13 and 2.14 of the Agreement on Textiles and Clothing shall be applied, as appropriate, in the Agreement on Textiles and Clothing from the date of Cambodia's accession, such base levels and growth rates coming to an end upon the termination of the Agreement on Textiles and Clothing. The Working Party took note of these commitments (paragraph 166).


Nepal

The representative of Nepal confirmed that the quantitative restrictions on imports maintained by WTO Members on textiles and clothing products originating in Nepal that were in force on the date prior to the date of accession of Nepal to the WTO should be notified to the Textiles Monitoring Body (TMB) by the Members maintaining such restrictions and would be applied for the purposes of Article 2 of the Agreement on Textiles and Clothing. Thus, for the purposes of Nepal's accession to the WTO, the phrase "in force on the day before the entry into force of the WTO Agreement" contained in Article 2.1 of the Agreement on Textiles and Clothing shall be deemed to refer to the day prior to the date of accession of Nepal to the WTO. To these base levels the increase in growth rates provided for in Article 2.13 and 2.14 of the Agreement on Textiles and Clothing shall be applied, as appropriate, in the Agreement on Textiles and Clothing from the date of Nepal's accession such base level and growth rate coming to an end upon the termination of the Agreement on Textiles and Clothing. The Working Party took note of these commitments (paragraph 119).

- TRADE-RELATED INTELLECTUAL PROPERTY REGIME

Ecuador

The representative of Ecuador confirmed that the date of application of the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights for Ecuador will be no later than 31 July 1996. The Working Party took note of this commitment (paragraph 78).

Mongolia

The representative of Mongolia stated that his country's laws in the field of intellectual property rights were already in conformity with the provisions of the Agreement on the Trade Related Aspects of Intellectual Property Rights (TRIPS), and that Mongolia would fully apply the provisions of the Agreement on TRIPS by the date of its accession to the WTO. The Working Party took note of this commitment (paragraph 54).

Bulgaria

The representative of Bulgaria confirmed that his Government would apply the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights by the date of its accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 85).

Panama

The representative of Panama stated that Panama would fully apply all the provisions of the Agreement on Trade Related Aspects of Intellectual Property Rights by the date of its accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 111).

Kyrgyz Republic

The representative of the Kyrgyz Republic confirmed that his Government would fully apply the provisions of the TRIPS Agreement by the date of its accession to the WTO without recourse to a transitional period. The Working Party took note of this commitment (paragraph 164).


Latvia

The representative of Latvia confirmed that his Government would fully apply the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) by the date of its accession to the WTO without recourse to a transitional period. The Working Party took note of this commitment (paragraph 116).

Estonia

The representative of Estonia stated that Estonia would fully apply all the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of its accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 126).

Jordan

The representative of Jordan stated that Jordan would apply fully all the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 230).

Georgia

The representative of Georgia stated that Georgia would comply with all the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of its accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 161).

Albania

The representative of Albania stated that her Government would apply fully the provisions of the Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS) by the date of its accession to the WTO without recourse to a transitional period. The Working Party took note of this commitment (paragraph 153).

Oman

The representative of Oman stated that Oman would apply fully all the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 140).

Croatia

The representative of Croatia that his Government would apply fully the provisions of the Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS) by the date of its accession to the WTO without recourse to a transitional period. The Working Party took note of this commitment (paragraph 202).

Lithuania

The representative of Lithuania confirmed that his Government would fully apply the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) by the date of its accession to the WTO without recourse to a transitional period. The Working Party took note of this commitment (paragraph 166).


Moldova

The representative of Moldova confirmed that Moldova would comply with all the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO without recourse to any transitional period. The Working Party took note of this commitment (paragraph 216).

China

The representative of China stated that for accession to the WTO Agreement and compliance with the TRIPS Agreement, further amendments had been made to the Patent Law. The amendments to the Copyright Law and the Trademark Law, as well as relevant implementing rules covering different areas of the TRIPS Agreement, would also be accomplished upon China's accession. The representative of China stated that laws adopted by the National People's Congress and administrative regulations, including implementing rules, issued by the State Council were applied and enforced by the people's courts. The Working Party took note of these commitments (paragraph 252).

The representative of China responded that China's IPR laws provided that any foreigner would be treated in accordance with any Agreement concluded between the foreign country and China, or in accordance with any international treaty to which both countries were party, or on the basis of the principle of reciprocity. The representative of China further confirmed that China would modify relevant laws, regulations and other measures so as to ensure national and MFN treatment to foreign right-holders regarding all intellectual property rights across the board in compliance with the TRIPS Agreement. This would include adjustments of the clearance requirement mentioned in the previous paragraph to ensure national treatment. The Working Party took note of these commitments (paragraph 256).

The representative of China responded that, realizing that there were some existing differences between China's copyright laws and the TRIPS Agreement, the amendment to the Copyright Law had been accelerated. The proposed amendments would clarify the payment system by broadcasting organizations which use the recording products and also include the following provisions: rental rights in respect of computer programs and movies, mechanical performance rights, rights of communication to the public and related protection measures, protection of database compilations, provisional measures, increasing the legitimate compensation amount and strengthening the measures against infringing activities. China's copyright regime including Regulations for the Implementation of the Copyright Law and the Provisions on the Implementation of the International Copyright Treaty would be amended so as to ensure full consistency with China's obligations under the TRIPS Agreement. The Working Party took note of these commitments (paragraph 259).

The representative of China stated that with the development of China's market economy and the further implementation of the TRIPS Agreement, China's legislative and law enforcement bodies had also realized that the existing trademark law fell somewhat short of fulfilling the requirements of the TRIPS Agreement and the Paris Convention in a few aspects and were therefore preparing to amend the existing trademark law to fully meet the requirements of the TRIPS Agreement. Modifications would mainly be made to the following aspects: to include the trademark registration of three-dimensional symbols, combinations of colours, alphabets and figures; to add the content of collective trademark and certification trademark (including geographical indications); to introduce official symbol protection; to protect well-known trademarks; to include priority rights; to modify the existing trademark right confirmation system and offer interested parties the opportunity for judicial review concerning the confirmation of trademark rights; to crack down on all serious infringements; and to improve the system for providing damages for trademark infringement. The Working Party took note of these commitments (paragraph 263).


Members of the Working Party took note of the progress achieved on providing protection for geographical indications and reiterated the importance of China's legislation complying with the obligations under the TRIPS Agreement (Articles 22, 23 and 24). The representative of China shared this assessment and reiterated China's intention to fully comply with relevant articles in the TRIPS Agreement on geographical indications. The Working Party took note of this commitment (paragraph 265).

He further stated that Article 5 of China's Patent Law stipulated that inventions that violate laws of China or social morality or prejudice public interest would not be entitled to patent right. While literally there was a difference between Article 5 of China's Patent Law and the TRIPS Agreement, in practice, during the review of patent applications, the interpretation of "violating laws of China" had been restricted to "if laws of China prohibit the sale of a certain patented product, or prohibit the sale of products manufactured by a patented method, the granting of patent right cannot be denied to this product invention or this invention of product manufacturing method by relying on Article 5 of the Patent Law". Hence, in essence, he concluded that there was no difference between Article 5 of the Patent Law as applied and the TRIPS Agreement. Nonetheless, China would amend the Implementing Rules of the Patent Law to ensure that this provision would be implemented in full compliance with Article 27.2 of the TRIPS Agreement, which stipulated that: "Members may exclude from patentability inventions, the prevention within their territory of the commercial exploitation of which is necessary to protect order public or morality, including to protect human, animal or plant life or health or to avoid serious prejudice to the environment, provided that such exclusion is not made merely because the exploitation is prohibited by their law". The Working Party took note of this commitment (paragraph 270).

In response, the representative of China agreed that still not all the requirements of Article 31 of the TRIPS Agreement had been incorporated into Chinese law, and that the Implementing Rules of the Patent Law would therefore be modified so as to ensure that: (1) use without authorization of the right-holder would only be permitted if, prior to such use, the proposed user had made efforts to obtain authorization from the right-holder on reasonable commercial terms and conditions, on the understanding that this requirement could be waived in the case of a national emergency or other circumstances of extreme urgency or in cases of public non-commercial use and subject to the other provisions of sub-paragraph (b) of Article 31; (2) the right-holder would be paid adequate remuneration in the circumstances of each case, taking into account the economic value of the authorization (Article 31(h)); (3) any such use would be authorized predominantly for the supply of the domestic market (Article 31(f)); and (4) in the case of semi-conductor technology, the scope and duration of such use would only be for public non-commercial use or to remedy a practice determined after judicial or administrative process to be anti-competitive (Article 31(c)). The Working Party took note of these commitments (paragraph 275).

The representative of China further confirmed that China would, in compliance with Article 39.3 of the TRIPS Agreement, provide effective protection against unfair commercial use of undisclosed test or other data submitted to authorities in China as required in support of applications for marketing approval of pharmaceutical or of agricultural chemical products which utilized new chemical entities, except where the disclosure of such data was necessary to protect the public, or where steps were taken to ensure that the data are protected against unfair commercial use. This protection would include introduction and enactment of laws and regulations to make sure that no person, other than the person who submitted such data, could, without the permission of the person who submitted the data, rely on such data in support of an application for product approval for a period of at least six years from the date on which China granted marketing approval to the person submitting the data. During this period, any second applicant for market authorization would only be granted market authorization if he submits his own data. This protection of data would be available to all pharmaceutical and agricultural products which utilize new chemical entities, irrespective of whether they were patent-protected or not. The Working Party took note of these commitments (paragraph 284).


Some members of the Working Party expressed some concerns as to the compatibility of China's rules on control of anti-competitive licensing practices or conditions with the corresponding obligations under Article 40 of the TRIPS Agreement. The representative of China stated in response that China's legislation would comply with these obligations, notably as to the request for consultations with other Members. He stated that these rules would apply across the board to all intellectual property rights. The Working Party took note of this commitment (paragraph 286).

Some members of the Working Party further urged China to ensure the vigorous application by Chinese authorities of the enforcement legislation in order to considerably reduce the existing high levels of copyright piracy and trademark counterfeiting. Action should include the closure of manufacturing facilities as well as markets and retail shops that had been the object of administrative convictions for infringing activities. The representative of China stated that the measures for cracking down on intellectual property piracy were always severe in China. In judicial aspects, courts at all levels were continuously paying attention to the trial of IPR cases. As for administration aspects, the administrative authorities at all levels were putting emphasis on strengthening anti-piracy work. In addition, the administrative authorities were also enhancing the legal publication and education of the general public in a bid to ensure that the legal environment of China would be able to meet the requirements for enforcing the TRIPS Agreement. The Working Party took note of these commitments (paragraph 288).

The representative of China further confirmed that, Articles 42 and 43 of the TRIPS Agreement would be effectively implemented under the judicial rules of civil procedure. The Working Party took note of this commitment (paragraph 291).

The representative of China confirmed that the relevant implementing rules would be amended to ensure full compliance with Articles 45 and 46 of the TRIPS Agreement, to the effect that damages paid by the infringer to the right-holder would be adequate to compensate for the injury suffered because of an infringement of that person's intellectual property right by an infringer who knowingly, or with reasonable grounds to know, engaged in infringing activity. The Working Party took note of this commitment (paragraph 292).

The representative of China stated that Article 61 of the Patent Law would be implemented in a way fully consistent with Article 50.1-4 of the TRIPS Agreement. He also stated that "reasonable evidence" in Article 61 of the Patent Law would be, through implementing rules, clarified to mean "any reasonably available evidence in order to satisfy with sufficient degree of certainty that the applicant is the right-holder and that the applicant's right is being infringed or that such infringement is imminent, and to order the applicant to provide a security or equivalent assurance sufficient to protect the defendant and to prevent abuse". The Working Party took note of this commitment (paragraph 296).

The representative of China stated that most IPR enforcement actions in China resulted in administrative measures to address the infringement. He noted ongoing efforts to strengthen the sanctions that were available to administrative authorities and the increased attention given to enforcement of IPRs. The representative of China confirmed that the government would continue to enhance its enforcement efforts, including through the application of more effective administrative sanctions. Relevant agencies, including the State Administration for Industry and Commerce, the State General Administration of the People's Republic of China for Quality Supervision and Inspection and Quarantine and the Copyright Office, now had the authority to confiscate equipment used for making counterfeit and pirated products and other evidence of infringement. These relevant agencies would be encouraged to exercise their authority to seize and preserve evidence of infringement such as inventory and documents. Administrative authorities would have the authority to impose sufficient sanctions to prevent or deter further infringement and would be encouraged to exercise that authority. Appropriate cases, including those involving repeat offenders and wilful


piracy and counterfeiting, would be referred to relevant authorities for prosecution under the criminal law provisions. The Working Party took note of these commitment (paragraph 299).

In response, the representative of China stated that China would provide holders of intellectual property rights with procedures related to border measures that complied fully with the relevant provisions of the TRIPS Agreement (Articles 51 to 60). The Working Party took note of this commitment (paragraph 302).

Some members of the Working Party expressed concerns that criminal procedures could not be used effectively to address piracy and counterfeiting. In particular, the monetary thresholds for bringing a criminal action, as currently applied, were very high and seldom met. Those thresholds should be lowered so as to permit effective action that would deter future piracy and counterfeiting. In response, the representative of China stated that China's administrative authority would recommend that the judicial authority make necessary adjustments to lower the thresholds so as to address these concerns. The Working Party took note of this commitment (paragraph 304).

Noting the advanced state of protection for intellectual property rights in China, the representative of China confirmed that upon accession China would fully apply the provisions of the TRIPS Agreement. The Working Party took note of this commitment (paragraph 305).

Chinese Taipei

The representative of Chinese Taipei committed that Chinese Taipei would amend relevant Articles to protect computer programs as literary works and to extend the term of protection to life plus 50 years or 50 years from date of publication. The Working Party took note of these commitments (paragraph 187).

These amendments had been passed in April 1997 and would enter into force at the time of accession. Chinese Taipei also committed to amend Article 134 of the Patent Law so that upon accession patents issued prior to January 1994 that were still in effect would have a term of protection of 20 years and 12 years as from the date of filing for the invention patents and new design patents respectively. The Working Party took note of these commitments (paragraph 198).

The representative of Chinese Taipei noted that efforts to ensure fully conformity with the Agreement on TRIPS were ongoing. Amendments to the Trademark Law passed in April 1997 had entered into force on 1 November 1998. The amendments to the Patent Law passed in April 1997 would enter into force upon accession. The draft frameworks for the Integrated Circuits Layout Protection Law had been promulgated on 11 August 1995 and entered into force on 11 February 1996. Some members of the Working Party expressed their appreciation to the representative of Chinese Taipei for the information on efforts to implement the TRIPS Agreement. These members re-emphasized the need for effective enforcement of Chinese Taipei intellectual property laws as part of its obligations under the TRIPS Agreement. The Working Party took note of these commitments (paragraph 207).

Recognizing that sales into the domestic market of smuggled or counterfeit imports of alcohol and tobacco products undermine Chinese Taipei's market for legally marketed products, and wishing to discourage such activities in the future, the representative of Chinese Taipei confirmed that all contraband smuggled or counterfeit imports of alcohol and tobacco products seized would be destroyed, or otherwise disposed of, taking into account the practices of WTO Members in a similar situation, and that Chinese Taipei would take additional efforts to prevent such illegal imports. In this regard, Chinese Taipei would ensure that certain alcoholic beverage imports would be accompanied by a certificate of origin similar to that issued by the regulatory authorities in the country of origin in order to combat counterfeiting. The Working Party took note of these commitments (paragraph 208).


The representative of Chinese Taipei stated that Chinese Taipei would fully apply the provisions of the Agreement on TRIPS by the date of accession, without recourse to any transitional period. Chinese Taipei would furthermore ensure by the date of accession:

(a) full protection of geographical indications (including against trademarks which contain or consist of such an indication), as well as of well-known marks (including the enhanced protection pursuant to Article 16.2 and 3 of the TRIPS Agreement);

(b) the establishment of a registration system for trademarks which incorporates all conditions as set out in the TRIPS Agreement;

(c) the amendment of Chinese Taipei Copyright Law to comply with Article 14(1) of the TRIPS Agreement;

(d) the extension to all WTO Members of advantages currently given on the basis of reciprocity, the elimination of any reciprocity requirements; and in particular; and

(e) effective enforcement (including implementation of the special requirements related to border measures).


Armenia

The representative of Armenia stated that the Criminal Code, (implementing Articles 10bis, 10ter of the Paris Convention and Articles 46, 47, 50, 61 of the TRIPS Agreement), would be implemented from the date of Armenia's accession to the WTO. The Working Party took note of that commitment (paragraph 166).

The representative of Armenia submitted to the Working Party draft legislation concerning the Criminal Code and the Law on Copyright and Neighbouring Rights aimed at implementing the TRIPS Agreement. He stated that this legislation would be implemented prior to the date of adoption by the General Council of the decision concerning Armenia's accession to the WTO. The Working Party took note of this commitment (paragraph 193).

The representative of Armenia stated that the Government of Armenia would apply the provisions of the Agreement on TRIPS no later than the date of its accession to the WTO, without recourse to any transitional periods. He confirmed that on 20 November 2002 the Parliament of Armenia had adopted additional necessary amendments concerning national treatment and retroactive protection for pre-existing works which would be enacted in law prior to the adoption by the General Council of the Decision concerning Armenia's accession to the WTO. The Working Party took note of these commitments (paragraph 197).

FYROM

The representative of FYROM said that his Government will comply fully with all WTO rules. As a result of unanticipated political events the necessary legislation had not been enacted as foreseen in June 2002, but this would be done as soon as possible. He confirmed that FYROM shall enact all necessary amendments to the Law on Copyright and Related Rights by 31 January 2003. The amendments will comply with the TRIPS Agreement and all other relevant conventions in the area of intellectual property ratified by FYROM. The amendments will take due account of the requirements and commentaries made by WTO Members with regard to the compliance of FYROM's legislation with the TRIPS Agreement. In particular, this Law will include the provisions dealing with the following issues; (i) national treatment and protection of foreign authors and holders of related rights; (ii) limitations on economic rights; (iii) protection for pre-existing works, sound recordings and performances; (iv) duration of protection for works; (v) duration of protection for performances, phonograms and broadcasts; (vi) rights of film and scenic producers; and (vii) enforcement. In the


interim, his Government had adopted a Government Conclusion on TRIPS Compliance on 20 August 2002 (Official Gazette No. 70/02) recognizing compliance with the requirements contained in the TRIPS Agreement by virtue of FYROM's existing participation as a Member of the Berne Convention and of other conventions on copyright and related rights. In the same Conclusion, his Government would ensure the implementation and enforcement of all such requirements. He noted that international conventions and Agreements ratified by FYROM had the power of Law. He confirmed that all provisions would be in full compliance with both the letter and the spirit of the TRIPS Agreement. In this regard, comments by WTO Members had been extremely useful and would be included in the final version of the intellectual property rights legislation in FYROM. The Working Party took note of these commitments (paragraph 211).

The representative of FYROM confirmed that his Government would apply fully all the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 238).

Cambodia

The representative of Cambodia confirmed that Cambodia would apply the Agreement on Trade-Related Aspects of Intellectual Property Rights no later than 1 January 2007 according to the Action Plan in Table 12 with the understanding that during this period protection for intellectual property rights listed in paragraphs 204 and 205 would be applied in Cambodia. The Working Party took note of this commitment (paragraph 206).

Nepal

The representative of Nepal confirmed that Nepal would apply the Agreement on Trade-Related Intellectual Property Rights by no later than 1 January 2007 according to the action plan in Table 10 with the understanding that during this period protection for intellectual property rights listed in paragraphs 136 and 137 would be applied in Nepal. The Working Party took note of this commitment (paragraph 138).

Saudi Arabia

The representative of Saudi Arabia stated that Saudi Arabia would apply fully all the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO, without recourse to any transition period. The Working Party took note of this commitment (paragraph 272).

Viet Nam

Some Members observed that it had been brought to their attention that some agencies of the Government of Viet Nam used computer software that had not been authorized by the right holder. These Members also noted that an agency of the Government of Viet Nam and a State-owned enterprise were providing unlicensed cable television programming to Vietnamese customers. They requested such a practice should be eliminated by Viet Nam in the context of its accession to the WTO and the implementation of the obligations in the WTO Agreement on TRIPS. The representative of Viet Nam confirmed that prior to the date of accession, Viet Nam would issue appropriate legal instruments mandating that all government agencies use only legitimate computer software and not infringe the copyright of such software. Such measures would regulate the acquisition and management of all software for use by government agencies. The representative of Viet Nam also confirmed that prior to the date of accession, Viet Nam would issue appropriate legal


instruments mandating that all cable television purveyors provide only fully licensed products to their customers. The Working Party took note of these commitments (paragraph 403).

A Member noted that Article 131 of the Criminal Code did not appear to provide criminal liability for all commercial scale copyright piracy. The Member also noted that Viet Nam's laws did not provide criminal liability for all activities involving commercial scale trademark counterfeiting nor did they provide the authority to their competent authorities, in criminal cases, to seize and destroy infringing goods and material and implements the predominant use of which had been in the commission of the offence. The representative of Viet Nam explained that a circular was currently being drafted to clarify that all commercial scale trademark counterfeiting and copyright piracy was subject to criminal prosecution and that competent authorities had seizure and destruction authority in criminal cases. The Working Party took note of these commitments (paragraph 465).

The representative of Viet Nam confirmed that his Government would take all actions necessary to fully comply with all of the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of accession to the WTO, without recourse to any transitional period. The Working Party took note of this commitment (paragraph 471).

Tonga

The representative of Tonga confirmed that Tonga would apply the Agreement on Trade-Related Aspects of Intellectual Property Rights no later than 30 June 2008 according to the Action Plan in Table 11 with the understanding that during this period protection for intellectual property rights listed in paragraphs 167 and 168 would be applied in Tonga. The Working Party took note of this commitment (paragraph 169).

Ukraine

The representative of Ukraine further confirmed that, with a view to ensuring the full effectiveness of the protections afforded by Article 39.3 of the TRIPS Agreement, Ukraine would implement measures, no later than the date of accession, that would require the relevant State authorities to notify an entity that has a registration or is submitting undisclosed test data to obtain registration of a medicine in Ukraine if another application was filed seeking registration of a medicine with the same or similar active ingredient and would provide the prior applicant (or entity with a registration) the opportunity to provide information to the relevant State authorities on whether the subsequent applicant had permission to use the first applicant's (or entity holding the registration) undisclosed data, and to bring to the attention of Ukraine's officials issues regarding the subsequent applicant's development and submission of its own test data and other information. The Working Party took note of these commitments (paragraph 425).

The representative of Ukraine confirmed that prior to accession his government would, in compliance with Article 39.3 of the TRIPS Agreement, enact amendments to the Law on Medicines and the Law on Agricultural Chemicals providing that undisclosed information submitted to obtain marketing approval, i.e., registration, of pharmaceutical and agricultural chemical products respectively would provide for a period of at least five years of protection against unfair commercial use starting from the date of grant of marketing approval, in Ukraine for pharmaceutical products and ten years for agricultural chemical products. During these periods, no person or entity (public or private), other than the person or entity who submitted such data, could without the explicit consent of the person or entity who submitted the data, rely on such data in support of an application for product approval/registration. During this period any subsequent application for marketing approval or registration would not be granted, unless the subsequent applicant submitted his own data meeting the same requirements as the first applicant. Furthermore, Ukraine would guarantee, during this period, the protection of such data against disclosure, except where necessary to protect the public or unless


steps were taken to ensure that the data are protected against unfair commercial use. The representative of Ukraine confirmed that in its implementing regulations related to the Law "On Medicines, it would further clarify that the term "to use the registration information" included "relying upon, referring to, or otherwise using information". The representative of Ukraine confirmed that in implementing regulations they would clarify that a subsequent applicant who submitted his own data must meet the same requirements as a first applicant. The Working Party took note of these commitments (paragraph 433).

The representative of Ukraine confirmed that these amendments had changed Ukraine's customs legislation to authorize an ex officio action of the customs authorities against suspected intellectual property infringers. Ukraine would also abolish the customs fees charged to right-holders for lodging applications by the date of WTO accession. The representative of Ukraine further confirmed that Ukraine would implement the commitments taken under TRIPS in a manner so as to permit effective action against acts of infringements of intellectual property rights, including if justified act expeditiously on the basis of complaints lodged by right holders against well identified factories and/or enterprises dedicated largely or exclusively to the production of pirated digital media, including discs for laser-readable systems and, if such allegations are proven correct, ensure that such protection is permanently stopped and that the infringers are punished. The Working Party took note of these commitments (paragraph 465).

The representative of Ukraine stated that Ukraine would apply the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights no later than the date of its accession to the WTO, without recourse to any transitional periods. The Working Party took note of this commitment (paragraph 470).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would apply the Agreement on Trade-Related Intellectual Property Rights by no later than 1 January 2013 according to the action plan in Table 12 with the understanding that for the obligations covered by Sections 5 and 7 of Part II of the TRIPS Agreement or to enforce rights provided for under these Sections, Cape Verde would apply the TRIPS Agreement in respect of these obligations no later than 1 January 2016, in light of paragraph 7 of the Doha Declaration on the TRIPS Agreement and Public Health. During this period, protection for intellectual property rights as described in paragraphs 244 and 245 would be applied in Cape Verde. The Working Party took note of this commitment (paragraph 246).

- POLICIES AFFECTING TRADE IN SERVICES

- (Reference to Annexed Schedule to GATS)

For details see Annex 4 of this Note.

- Policies Affecting Trade in Services

Croatia

On a further point raised by a member, the representative of Croatia confirmed that Croatia would accord national treatment to foreign persons who have acquired assets on whatever legal basis in respect of their ownership rights and obligations, in accordance with GATS Article XVII. The Working Party took note of this commitment (paragraph 204).


China

The representative of China confirmed that paragraph 332 regarding publication of a list of all organizations that were responsible for authorizing, approving or regulating service activities for each service sector, including those organizations delegated such authority from the central government authorities, would apply. The representative of China also confirmed that China would publish in the official journal all of China's licensing procedures and conditions upon accession. The Working Party took note of these commitments (paragraph 307).

The representative of China also confirmed that upon accession China would ensure that China's licensing procedures and conditions would not act as barriers to market access and would not be more trade restrictive than necessary. In accordance with China's commitments under the WTO Agreement, the Draft Protocol and its Schedule of Specific Commitments, the representative of China confirmed that for those services included in China's Schedule of Specific Commitments, China would ensure that:

(a) China's licensing procedures and conditions were published prior to becoming effective; (b) In that publication, China would specify reasonable time frames for review and decision by

all relevant authorities in China's licensing procedures and conditions; (c) Applicants would be able to request licensing without individual invitation; (d) Any fees charged, which were not deemed to include fees determined through auction or a

tendering process, would be commensurate with the administrative cost of processing an application;

(e) The competent authorities of China would, after receipt of an application, inform the applicant whether the application was considered complete under China's domestic laws and regulations and in the case of incomplete applications, identify the additional information that was required to complete the application and provide the opportunity to cure deficiencies;

(f) Decisions would be taken promptly on all applications; (g) If an application was terminated or denied, the applicant would be informed in writing and

without delay the reasons for such action. The applicant would have the possibility of resubmitting, at its discretion, a new application that addressed the reasons for termination or denial;

(h) If an application was approved, the applicant would be informed in writing and without delay. The licence or approval would enable the applicant to start the commercial operations upon registration of the company with SAIC for fiscal and other similar administrative purposes. This registration would be completed within two months of the submission of a complete file, as required by public SAIC regulations, and in accordance with China's Schedule of Specific Commitments; and

(i) Where China required an examination to licence professionals, such examinations would be scheduled at reasonable intervals.


Some members of the Working Party also expressed concern about maintaining the independence of regulators from those they regulated. The representative of China confirmed that for the services included in China's Schedule of Specific Commitments, relevant regulatory authorities would be separate from, and not accountable to, any service suppliers they regulated, except for courier and railway transportation services. For these excepted sectors, China would comply with other relevant provisions of the WTO Agreement and the Draft Protocol. The Working Party took note of these commitments (paragraph 309).

The representative of China stated that China would consult with WTO Members and develop regulations, consistent with China's Schedule of Specific Commitments and its obligations under


GATS, on sales away from a fixed location. The Working Party took note of this commitment (paragraph 310).

In response to questions from members of the Working Party regarding certain terms in China's Schedule of Specific Commitments, the representative of China confirmed the following:

(a) A "master policy" was a policy that provided blanket coverage for the same legal person's property and liabilities located in different places. A master policy could only be issued by the business department of an insurer's head office or that of its authorized province-level branch offices. Other branches were not allowed to issue master policies.

(i) For master policy business with the state key construction projects as its subject-matter insured.

If investors on the state key construction projects (i.e., projects that were so listed and annually announced by the State Development and Planning Commission) met either of the following requirements, they could purchase a master policy from insurers that were located in the same place as the investors' legal persons were located.

1. The investment on the subject-matter insured were all from China (including the reinvestment from the foreign-invested enterprises in China) and the sum of investment of the investor accounted for over 15 per cent of the total investment.2. The investment was partially from abroad, and partially from China (including the reinvestment from the foreign-invested enterprises in China) and the sum of investment of the Chinese investor accounted for over 15 per cent of the total domestic investment.

For those projects that drew all investment from abroad, every insurer could provide coverage in the form of a master policy.

(ii) A Master policy covering different subject-matters insured of the same legal person.

For those subject-matters insured located in different places and owned by the same legal person (excluding financial, railway, and post and telecommunications industries and enterprises), a master policy could be issued on the basis of either of the following conditions.

1. For the sake of payment of the premium tax, insurance companies incorporated where the legal person or accounting unit of the insurance applicant was located, were allowed to issue a master policy.2. If over 50 per cent of the insurance amount of the subject-matter insured was from a larger or medium sized city, then insurers in that city were allowed to issue a master policy, no matter whether the insurance applicant's legal person or accounting unit was located in the city.

(b) Large scale commercial risk meant an insurance risk written on any large scale commercial enterprise if, upon accession, the aggregate annual premium exceeded RMB 800,000 and the investment was more than RMB 200 million; one year after accession, if the aggregate annual premium exceeded RMB 600,000 and the investment was more than RMB 180 million; two years after accession, if the aggregate annual premium exceeded RMB 400,000 and the investment was more than RMB 150 million.

(c) Statutory insurance in China's Schedule of Specific Commitments were limited to the following specific categories, and no additional lines or products would be added: third party


auto liability insurance, and driver and operator liability for buses and other commercial vehicles.

(d) The representative of China confirmed that any changes to the definition of master policy and large scale commercial risk would be consistent with China's Specific Schedule of Commitments and obligations under GATS so as to progressively liberalize access to this services sector.


Members of the Working Party welcomed China's commitment to permit internal branching for insurance firms consistent with the phase-out of geographic restrictions. Some members noted that China had scheduled certain qualifications as limitations under GATS Articles XVI and XVII that foreign insurers had to meet to apply for a licence to provide services in China. These qualifications related to a minimum period of establishment in a WTO member, total assets and maintenance of a representative office in China. These qualifications should not apply to those foreign insurance companies established in China seeking authorisation to establish a branch or sub-branch. The representative of China confirmed that the qualifications for foreign insurers applying for a licence to enter China's market would not apply to foreign insurers already established in China that were seeking authorization to establish branches or sub-branches. He also confirmed that a branch and a sub-branch were an extension of the parent enterprise and not a separate legal entity and that China would permit internal branching accordingly on that basis, and in compliance with China's Schedule of Specific Commitments, including provisions on MFN treatment. The Working Party took note of these commitments (paragraph 313).

Some members of the Working Party expressed concern regarding the existing practice of imposing conditions on the Chinese companies that were allowed to partner with foreign service suppliers. These members indicated that this could amount to de facto quotas, as the number of potential partners meeting those conditions might be limited. The representative of China confirmed that a foreign service supplier would be able to partner with any Chinese entity of its choice, including outside the sector of operation of the joint venture, as long as the Chinese partner was legally established in China. The joint venture as such should meet the prudential and specific sectoral requirements, on the same basis as those for domestic enterprises and which must be publicly available. The Working Party took note of these commitments (paragraph 314).

The representative of China confirmed that the Chinese and foreign partners in an established joint venture would be able to discuss the modification of their respective equity participation levels in the joint venture and implement such modification if Agreement was reached by both sides and also approved by the authorities. The representative of China confirmed that such an Agreement would be approved if consistent with the relevant equity commitments in China's Schedule of Specific Commitments. The Working Party took note of this commitment (paragraph 315).

The representative of China confirmed that the merging, division, restructuring or other change of legal form of an insurance company would not impact the prior experience requirements included in China's Schedule of Specific Commitments if the new entity continued to supply insurance services. The Working Party took note of this commitment (paragraph 316).

In response to questions from members of the Working Party, the representative of China confirmed that China would not maintain requirements which had the effect of acting as barriers to the operation of foreign and joint-venture commodity inspection agencies, unless otherwise specified in China's Schedule of Specific Commitments. The Working Party took note of this commitment (paragraph 317).

Some members of the Working Party expressed concern regarding market research activities. In response to questions from members in this respect, the representative of China confirmed that, upon


accession, China would remove the prior approval requirement for market research services, defined as investigation services designed to secure information on the prospects and performance of an organization's products in the market, including market analysis (of the size and other characteristics of a market) and analysis of consumer attitudes and preferences. Market research firms registered in China, which were engaged in such services, would only be required to file the survey plan and the questionnaire form on record in the statistical agencies of government at or above the provincial level. The Working Party took note of these commitments (paragraph 318).

With respect to its Schedule of Specific Commitments, the representative of China confirmed that, while China had limited its market access commitments in some sectors to permit foreigners to hold only a minority equity interest, a minority shareholder could enforce rights in the investment under China's laws, regulations and measures. Moreover, WTO Members would have recourse to WTO dispute settlement to ensure implementation of all commitments in China's GATS schedule. The Working Party took note of these commitments (paragraph 320).

Chinese Taipei

The representative of Chinese Taipei confirmed that MOTC would licence additional facilities-based operators effective from July 2001; and, consistent with Chinese Taipei's commitments under the GATS, there would be no limitations on the numbers of licenses after Chinese Taipei becomes a member of the WTO. In addition, MOTC would deregulate international voice simple resale service from July 2001. From that time, market access to services-based competition would be fully open. The Working Party took note of these commitments (paragraph 211).

Saudi Arabia

Some members of the Working Party requested information on the regulation of the banking sector and, in particular, requested information on the conditions under which a foreign bank could obtain a licence to establish a branch within Saudi Arabia. In response, the representative of Saudi Arabia stated that direct branching was permitted under Article 3 of the Banking Control Law. He reported that banking firms' activities were regulated by the Banking Control Law. Under Article 2 of the Banking Control Law, a natural or legal person was required to have a licence to engage in a banking business. Under Article 3 of the Law, the licensing requirements for a Saudi national bank or a joint venture bank included that it must be a public Saudi joint-stock company. Upon the recommendation of the Saudi Arabian Monetary Agency, the Minister of Finance and the Council of Ministers would evaluate each recommendation to grant a licence for a branch of foreign bank, a Saudi national bank and a joint venture bank. The licensing criteria were prudential in nature and dealt with issues such as capital adequacy, liquidity, profitability and corporate governance. The criteria were applied on a non-discriminatory basis. However, there were a few differences between the licensing criteria for a joint venture bank or a branch of a foreign bank. For example, a branch did not need a local Board of Directors nor did it need two external auditors. The Licensing procedures would be applied in a non-discriminatory basis for domestic and foreign investors. In response to a question, the representative of Saudi Arabia stated that the Banking Control Law did not provide for the opening of representative offices in the Kingdom by foreign banks. In response to questions from a member of the Working Party relating to the regulatory regime for foreign bank branches, the representative of Saudi Arabia said that it was still being developed, but would be in line with commonly accepted international practice. For example, in determining capital adequacy, the parent bank's capital would be relied on. The specific capital requirement for a foreign bank branch would differ depending on its business plans in the Kingdom, which could include the full scope of business allowed to a Saudi bank. All liquidity or other requirements would be applied to a foreign bank branch, Saudi national bank or a joint venture bank in a non-discriminatory basis, taking into account different requirements for the different legal forms of business. The Working Party took note of these commitments (paragraph 276).


Some members of the Working Party requested clarification and modification of a number of requirements in the current Saudi regulatory regime that have an impact on foreign insurance service providers. For example, members noted that capitalization requirements appeared to be excessive, given that foreign insurance companies are required to operate on a cooperative basis; and there is a separate 20 per cent statutory reserve requirement that effectively doubles this capitalization requirement. Furthermore, current Saudi regulations require a 10-15 per cent statutory bank deposit, the interest on which does not accrue to the company, but is instead retained by the regulator (SAMA). Restrictions on the investment of assets currently require that 50 per cent of investment must be in Saudi riyal vehicles. In addition, regulations permitted the imposition of unnecessary reinsurance requirements. The representative of Saudi Arabia confirmed that the necessary regulatory reforms, including those for implementation of Royal Decree No. 3120/MB permitting branching, would be completed before May 2006, and would implement the commitments for all sub-sectors set out in Saudi Arabia's Schedule on Specific Commitments in Services. He further explained that such regulatory reforms would be developed with the goal of promoting investment and the creation of meaningful commercial opportunities in the Saudi cooperative insurance market. Such reforms would be consistent with internationally recognized insurance industry standards and principles, including the standards of the International Association of Insurance Supervisors (IAIS), the financial services transparency code of the IMF and the OECD's "Detailed Principles for the Regulation and Supervision of Insurance Markets in Emerging Economies." The Working Party took note of these commitments (paragraph 296).

In response to a question from a member of the Working Party concerning the ability of foreign insurance service suppliers to open and operate branches in Saudi Arabia, the representative of Saudi Arabia confirmed that foreign insurance companies were permitted to open and operate branches in Saudi Arabia pursuant to Royal Decree No. 3120/MB of 4.3.1426H (13 April 2005). He further explained that existing foreign insurance service suppliers operating in Saudi Arabia as of 13 April 2005, were permitted a three-year transition period, beginning 13 April 2005, to comply with the Cooperative Law on Insurance and to establish as either a locally incorporated public joint-stock cooperative insurance company or as a direct branch (as a cooperative insurance provider). As set out in paragraph 296, above, the representative of Saudi Arabia confirmed that the necessary regulatory reforms for implementation, set out in Royal Decree No. 3120/MB permitting branching, would be completed before May 2006, and would be consistent with internationally recognized insurance industry standards and developed with the goal of promoting investment and the creation of meaningful commercial opportunities in the Saudi cooperative insurance market. Such reforms would be in line with the internationally recognized standards of the International Association of Insurance Supervisors (IAIS) and the financial services transparency code of the IMF. He confirmed that, subject to prudential considerations that would be reflected in future implementing regulations and in conformity with internationally recognised insurance industry standards, branches of foreign insurance companies operating in Saudi Arabia were not subject to economic needs tests or numerical limitations, that such branches were permitted to operate on the global capital of the parent company, taking account of prudential considerations against insufficient local capital investment, and that deposit requirements would be set in accordance with local liability and consistent with international norms. He explained that the regulations implementing Royal Decree No. 3120/MB had not yet been published, but confirmed that, subject to the conditions stated in the previous sentence, multiple licenses would be permitted for branches, and that it would not be necessary to apply for and receive separate licenses for non-life and protection and savings insurance. The Working Party took note of these commitments (paragraph 298).

A member of the Working Party asked for clarification concerning licensing of operations and new insurance products in general and in particular during the three-year transition period provided for in Royal Decree No. 3120/MB. The member was particularly concerned regarding the following issues:


i. whether foreign insurance services suppliers, including those operating during the three-year transition period, would be permitted a full scope of operations and would not be required to apply for separate licenses to supply non-life and protection and savings insurance services;

ii. whether foreign insurance suppliers would not be required to supply protection and savings insurance services through, or in conjunction with, a bank;

iii. whether foreign insurance suppliers, including those operating in Saudi Arabia during the three-year transition period provided in Royal Decree No. 3120/MB, were permitted to offer new insurance products and service new clients; and

iv. whether applications for such new products would be reviewed and responded to within three months of receipt of the completed documentation and whether applications for products already approved for other financial institutions would be reviewed and responded to within 15 days of receipt of completed documentation.

In response, the representative of Saudi Arabia stated that foreign insurance service suppliers operating in Saudi Arabia during the three-year transition period would be able to offer new products and service new clients, as set forth in the Saudi Schedule on Specific Commitments in Services. He confirmed that it was the ongoing intent of the Kingdom of Saudi Arabia to further expedite and streamline the general approval procedures for new and existing products. He further confirmed that the necessary regulatory reforms, including those for implementation of Royal Decree No. 3120/MB permitting branching, would be completed before May 2006, and would be consistent with internationally recognized insurance industry standards and developed with the goal of promoting investment and the creation of meaningful commercial opportunities in the Saudi cooperative insurance market. Such reforms would be in line with the internationally recognized standards of the International Association of Insurance Supervisors (IAIS) and the financial services transparency code of the IMF. All rate formulae, policy clauses, insurance application forms and other relevant materials required by SAMA and other relevant government agencies such as the Cooperative Health Insurance Council and the Traffic Department, and amendments to such items, may be filed with SAMA for recordation prior to their use and may be used thereafter unless SAMA disapproves within 45 days after receipt in the case of products that have already been approved for other financial institutions or within 120 days after receipt in the case of new products. The Working Party took note of these commitments (paragraph 299).

Viet Nam

A Member raised questions about licensing procedures in the telecommunications and express delivery sectors. In response, the representative of Viet Nam confirmed that licensing decisions for both facilities-based and non-facilities-based services would be made in accordance with transparent and objective criteria. He also confirmed that Vietnamese enterprises that were not State-owned or State-controlled were eligible to be licensed to provide non-facilities-based services in Viet Nam and to form joint-ventures with foreign firms, in accordance with Viet Nam's Schedule of Specific Commitments. With respect to express delivery services, he further confirmed that Viet Nam would adopt licensing requirements that were consistent with the WTO Agreement and Viet Nam's accession commitments. He noted that his Government did not currently have a legal basis under Vietnamese law to issue a decree providing for such licensing; because Viet Nam's Protocol of Accession was needed to provide that necessary legal basis, he confirmed that Viet Nam would issue such a decree promptly upon ratification of Viet Nam's Protocol of Accession, and in any event, within three months of ratification. He further confirmed that licensing of express delivery services during those three months would proceed in a manner consistent with the commitments set out in paragraph 507 of this Report. The Working Party took note of these commitments (paragraph 479).

A Member noted that Viet Nam had introduced new measures on 25 August 2005, retroactive to 1 August 2005, setting a price floor for international calls into Viet Nam and a system of allocation of calls by quota among six Vietnamese carriers (Decision No. 8/2005/QD-BBCVT and Official Letter


No. 1683/BBCVT-KHTC). These measures did not appear to be consistent with Viet Nam's WTO commitments, nor with Viet Nam's competition policies as described in paragraphs 104-109. This Member invited the representative of Viet Nam to confirm that Viet Nam would abolish these measures prior to accession. Noting that these measures had been introduced without prior notice nor possibilities for comment, this Member asked the representative of Viet Nam to confirm that any future measure of this sort would be subject to advance notice and comment procedures as described in paragraphs 510-513. The representative of Viet Nam was also invited to explain how an Official Letter, which was not recognized as a legal normative document according to the information provided in paragraph 517, could set a price floor or establish a system for allocating calls by quota. In response, the representative of Viet Nam said that the Official Letter only specified the quota policy set out in Article 2.1 of the Decision. The Letter was available on the website of the Ministry of Post and Telecommunications. He noted that the quota allocation system had been agreed beforehand by consensus among the six carriers and submitted to the Ministry. By limiting the traffic of traditional services providers, the measure aimed at facilitating the development of new providers, thereby fostering competition on the whole market. Providers would meet periodically to discuss and review the allocation of quotas. He confirmed that these measures would be eliminated prior to accession. The Working Party took note of this commitment (paragraph 480).

He further explained that a key condition for the establishment of a joint-venture bank or a 100 per cent foreign-owned bank was that the parent bank was required to have total assets of more than US$10 billion at the end of the year prior to application. A key condition for establishing a 100 per cent foreign-invested finance company, a joint-venture finance company, a 100 per cent foreign-invested financial leasing company or a joint-venture financial leasing company was that the foreign credit institution had total assets of more than US$10 billion at the end of the year prior to application. The Government of Viet Nam viewed these conditions to be prudential in nature. Similarly, the representative of Viet Nam stated that his Government anticipated that its future licensing requirements for 100 per cent foreign-owned banks would be prudential and address issues such as capital adequacy, liquidity and corporate governance. Further, the criteria for both foreign bank branches and 100 per cent foreign-owned banks would be applied on a non-discriminatory basis. The representative of Viet Nam confirmed that the State Bank of Viet Nam would comply with the requirements of Articles XVI and XVII of the GATS when considering an application for a new licence, subject to the limitations set forth in the Vietnamese Services Schedule. He further confirmed that a foreign commercial bank could simultaneously have a 100 per cent foreign-owned bank and branches. The representative of Viet Nam further confirmed that a 100 per cent foreign-owned bank in Viet Nam was not treated as a foreign institution or individual and was accorded full national treatment as a Vietnamese commercial bank, with respect to establishment of commercial presence. The Working Party took note of these commitments (paragraph 483).

A Member urged Viet Nam to reduce the minimum capital requirement for a foreign bank branch to a level at or below that of a domestically-owned bank incorporated in Viet Nam. Such a change would be more consistent with international norms, which were based on the level of activity and risks of the branch. In response, the representative of Viet Nam noted that Viet Nam already allowed foreign bank branches to operate based on the capital of the parent bank for the purpose of lending. The representative of Viet Nam further confirmed that Viet Nam would progressively bring its regulatory regime for foreign bank branches, including minimum capital requirements, in line with commonly accepted international practice. The Working Party took note of these commitments (paragraph 484).

The representative of Viet Nam confirmed that a foreign bank branch would not be permitted to open transaction points, which were dependent on the capital of the branch. The representative of Viet Nam further confirmed that there was no quantitative limit on the number of foreign bank branches. Transaction points did not, however, include offsite Automatic Teller Machines (ATMs).


Foreign banks operating in Viet Nam were granted full MFN and national treatment in the placement and operation of ATMs. The Working Party took note of these commitments (paragraph 485).

A Member noted that Viet Nam had provided clarifications on the licensing criteria for insurance services licenses and securities services licenses in Annex II of WT/ACC/VNM/44. This Member sought assurance that in the event that these criteria were inconsistent with the commitments undertaken by Viet Nam in its Schedule of Specific Commitments, or elsewhere in the Working Party Report, the commitments would prevail. In response, the representative of Viet Nam confirmed that in the event that the licensing criteria described in Annex II of document WT/ACC/VNM/44 were inconsistent or incompatible with Viet Nam's commitments in its Schedule of Specific Commitments, or elsewhere in the Working Party Report, the commitments would prevail. The Working Party took note of this commitment (paragraph 488).

In response to a question, the representative of Viet Nam confirmed that the Government of Viet Nam would ensure that foreign-invested as well as Vietnamese-invested insurance companies and intermediaries were accorded meaningful and fair opportunities to be informed of, comment on, and exchange views with officials regarding measures relating to or affecting the supply of insurance services in Viet Nam. He further stated that, with respect to regulatory changes in the insurance sector, foreign-invested insurance companies would be accorded access to information by the Government of Viet Nam on a national treatment basis. The Working Party took note of these commitments (paragraph 489).

In response to a Member's question concerning transparency in the regulation of insurance services, the representative of Viet Nam confirmed that standards relating to licensing and approval of new products and rates would be compiled, published and made available to the public consistent with paragraphs 505-507. He further confirmed that administrative guidance would be delivered in writing. The Working Party took note of these commitments (paragraph 491).

Members also sought clarification about how Viet Nam would implement its commitment to allow direct branching for foreign non-life insurance companies after five years from the date of accession. The representative of Viet Nam explained that the legislation and regulations necessary to implement this commitment would be developed with the goal of promoting investment and the creation of meaningful commercial opportunities, ensuring the sustainable development of Viet Nam's insurance market and protecting the legitimate interests of policy-holders and the safety and soundness of the insurance market in Viet Nam. He further stated that regulation of such branches would be in line with the internationally recognized insurance industry standards and principles of the International Association of Insurance Supervisors (IAIS). The Working Party took note of these commitments (paragraph 494).

A Member raised concerns about the equity limitations and economic needs test included in Viet Nam's commitments for road transport services. The Member asked specifically how these limitations would affect the ability of foreign companies to supply express delivery services. In response, the representative of Viet Nam confirmed that foreign-invested express delivery companies licensed to supply express delivery services in Viet Nam under the terms of Viet Nam's commitments for express delivery services would have the right to own and operate road transport vehicles used to supply their own express delivery services. The Working Party took note of this commitment (paragraph 496).

In response, the representative of Viet Nam explained that, subject to Agreement with its Vietnamese partner(s), and to limitations provided for under Viet Nam's Schedule of Specific Commitments, a foreign partner in a joint-venture could buy out the capital contribution of its Vietnamese partner(s). He further explained that the procedures and conditions for re-allocating capital within a joint-venture, and transitioning from a joint-venture to a 100 per cent foreign-owned enterprise were


laid out in detail in the Decree No. 108/2006/ND-CP of 22 September 2006 on the Implementation of the 2005 Investment Law. The representative of Viet Nam further confirmed that such re-allocation of capital within a joint-venture, or the transition from a joint-venture to a 100 per cent foreign-owned enterprise would be subject to transparent and pre-established procedures, which in themselves would not require any disruption of the company's normal operations. He also confirmed that joint-ventures seeking to transition to a 100 per cent foreign-owned enterprise may be required to apply for and receive an amended licence/investment certificate to supply the same services, with a comparable scope of business. A decision on such applications would be provided promptly so that the enterprise could continue operation without disruption. The Working Party took note of these commitments (paragraph 498).

A Member noted that Viet Nam's market access commitments for retailing services included gradual phase-in to 100 per cent foreign participation. The Member asked how Viet Nam would implement its commitments for retail services in light of provisions in Decree No. 110 restricting foreign participation in multi-level sales activities. In response, the representative of Viet Nam confirmed that the restrictions on foreign participation in multi-level sales activities described in Decree No. 110 applied only to foreign natural persons working in Viet Nam and to those foreign entities whose scope of business did not include distribution services, including retail services, in Viet Nam. He further confirmed that such restrictions would not apply to foreign participation in terms of investment in retailing services consistent with the terms and conditions set forth in Viet Nam's Schedule of Specific Commitments on trade in services. Foreign equity limitations for multi-level sales were those indicated in Viet Nam's market access commitments for retail services. The Working Party took note of these commitments (paragraph 499).

In response, the representative of Viet Nam confirmed that the Enterprise Law established minimum percentages of votes required to make fundamental decisions in various forms of enterprises. He recognized the validity of Members' concerns regarding the capability of majority shareholders (i.e., owning at least 51 per cent) to make these fundamental decisions, especially in sectors in which Viet Nam had included foreign equity limitations in its Schedule of Specific Commitments. The representative of Viet Nam confirmed that, upon accession, Viet Nam would ensure that, notwithstanding the requirements in the 2005 Enterprise Law, investors establishing a commercial presence as a joint-venture under the commitments in Viet Nam's Schedule of Specific Commitments would have the right to establish, through the enterprise's Charter, all the types of decisions that had to be submitted to the Members' Council or Shareholders' Meeting for approval; the quorum rules, if any, that governed voting procedures; and the precise percentages of voting majorities necessary to make all decisions, including a simple majority of 51 per cent. He further confirmed that Viet Nam would give legal effect to these provisions of such enterprises' Charters. In addition, prior to accession, Viet Nam would give effect to the obligations in this paragraph through appropriate legal means. In this respect, the representative of Viet Nam noted that Article 3.3 of the 2005 Enterprise Law provided that treaties would prevail in the event of discrepancies between provisions of that Law and treaty commitments, and confirmed that, pursuant to Article 6.3 of the Law on Treaties, Viet Nam would make a determination, upon ratification of the Protocol of Accession, as to the existence of such discrepancies and whether they would be resolved by direct application of the treaty or amendment of the Law. The Working Party took note of these commitments (paragraph 502).

A Member asked how these provisions of the 2005 Enterprise Law would affect foreign investors who had already established joint-ventures in Viet Nam. In response, the representative of Viet Nam confirmed that enterprises established by Vietnamese investors together with investors of a WTO Member prior to the date of entry into force of the 2005 Enterprise Law would, if such a joint-venture desired, be permitted, for a period of two years after the date of entry into force of the 2005 Enterprise Law, to modify provisions of the enterprise's original Charter related to all the types of decisions that had to be submitted to the Members' Council or Shareholders' Meeting for approval; the quorum rules, if any, that governed voting procedures; and the precise percentages of voting


majorities necessary to make all decisions, including a simple majority of 51 per cent, as the enterprise deemed appropriate. Approval of such modifications of enterprise Charters during the period stipulated would be granted expeditiously in order to avoid disruption of business operations. The Working Party took note of these commitments (paragraph 503).

In response, the representative of Viet Nam confirmed that Viet Nam would publish all laws, regulations and other measures of general application pertaining to or affecting trade in services. Publication of such laws, regulations and other measures would include the effective date of these measures and the general scope of services or activities affected. The representative of Viet Nam further confirmed that Viet Nam would publish a list of all organizations that were responsible for authorizing, approving or regulating service activities for each service sector. In addition, from the date of accession Viet Nam would publish in the official journal all of its existing licensing procedures and conditions. The Working Party took note of these commitments (paragraph 506).

With respect to licensing procedures, the representative of Viet Nam confirmed that Viet Nam would ensure that its licensing procedures and conditions would not act as independent barriers to market access. The representative of Viet Nam confirmed that for those services included in its Schedule of Specific Commitments, Viet Nam would ensure that: (a) Viet Nam's licensing procedures and conditions were published prior to becoming effective; (b) in that publication, Viet Nam would specify the timeframe for the relevant authorities' decision on the license; (c) relevant authorities would review and make a decision on licensing within the period specified in official procedures; (d) any fees charged in connection with the filing and review of an application would not constitute an independent barrier to market access; (e) on the request of an applicant, Viet Nam's relevant regulatory authority would inform the applicant of the status of its application and whether it was considered complete. An application would not be considered complete until all information specified in the relevant implementing measure was received. If the authority required additional information from the applicant, it would notify the applicant without undue delay and specify the additional information required to complete the application. Applicants would have the opportunity to cure deficiencies in the application; (f) on the request of an unsuccessful applicant, a regulatory authority that had denied an application would inform the applicant in writing of the reasons for denial of the application; (g) where an application had been denied, an applicant may submit a new application that attempted to address any prior problems; (h) where approval was required, once the application was approved, the applicant would be informed in writing without undue delay; and (i) where Viet Nam required an examination to licence professionals, such examinations would be scheduled at reasonable intervals. The Working Party took note of these commitments (paragraph 507).

The representative of Viet Nam further confirmed that for the service sectors included in Viet Nam's Schedule of Specific Commitments, the relevant regulatory authorities would be separate from, and not be accountable to, any service suppliers they regulated. Further, the representative of Viet Nam confirmed that, except in emergency situations or for regulations and other measures involving national security, specific measures setting foreign exchange rates or monetary policy and other measures the publication of which would impede law enforcement, Viet Nam would (a) publish in advance any regulations or other implementing measures of general application that it proposed to adopt and the purpose of the regulation or other implementing measure; (b) provide interested persons and other Members a reasonable opportunity to comment on such proposed regulation or other implementing measure; and (c) allow reasonable time between publication of the final regulation or other implementing measure and its effective date. The Working Party took note of these commitments (paragraph 508).


Ukraine

A Member noted that Ukraine intended to make amendments to its effective law on electronic payment systems, specifically to the Law "On Payment Systems and Remittance of Money in Ukraine". This Member expressed a concern that the amendments proposed by the National Bank of Ukraine might be inconsistent with the commitments assumed by Ukraine within the framework of GATS, including with respect to Articles VI, XVI and XVII. In response, the representative of Ukraine took note of this Member's concern and stated that the proposals referred to by this Member were not considered by the Verkhovna Rada of Ukraine with a view to approving such proposals. He further stated that Ukraine would not pass legislative acts that would not comply with its commitments under the GATS, and that in order to ensure such compliance the revised Law on electronic payment systems would not restrict the scope of business or use of foreign payment cards within the territory of Ukraine, including restrictions on the use of foreign payment cards for the servicing of transactions in national currency (paragraph 473).

In response, the representative of Ukraine confirmed that, by the date of accession, Ukraine would ensure that foreign as well as domestic insurance suppliers and intermediaries were accorded meaningful and fair opportunities to be informed of, comment on, and exchange views with officials regarding measures relating to or affecting the supply of insurance services in Ukraine. He further stated that, with respect to regulatory changes in the insurance sector, Ukraine would accord foreign insurance suppliers access to information on a national treatment basis that afforded fair competitive opportunities. The Working Party took note of these commitments (paragraph 482).

The representative of Ukraine confirmed that there was no limit, in law or in practice, on the number of new licenses or product approval applications (including rate, form, and other types of product approval applications) that a foreign insurance supplier was permitted to submit at one time, and that no requirement or regulatory practice restricted a foreign insurance supplier from submitting additional applications based upon whether the Government of Ukraine had completed its review of that supplier's previous applications. The Working Party took note of these commitments (paragraph 483).

The representative of Ukraine explained that the legislation and regulations necessary to implement Ukraine's commitment to allow direct branching for foreign insurance companies beginning five years from the date of accession would be developed with the goal of promoting investment and the creation of meaningful commercial opportunities in Ukraine's insurance market consistent with Ukraine's national treatment commitments for insurance. He further stated that direct branches of foreign insurance companies would be allowed to operate off the parent company's global capital, and that regulation of such branches would be consistent with internationally recognized insurance industry standards and principles. The Working Party took note of these commitments (paragraph 484).

In response to a Member's question concerning transparency in the regulation of insurance services, the representative of Ukraine confirmed that standards relating to licensing and approval of new products and rates would be compiled, published and made available to the public consistent with the provisions of this section of the Report of the Working Party. He further confirmed that the administrative guidance that was delivered orally would, upon request, be delivered in writing, unless such action would significantly hinder regulatory administration. He added that when providing the same type of administrative guidance to a multiple number of insurance service suppliers with the same set of conditions and to achieve the same administrative purpose, an administrative agency would stipulate in advance, according to each case, the items which were common to the administrative guidance provided, and would make these common elements public. The Working Party took note of these commitments (paragraph 485).


In response to a specific question from a Member, the representative or Ukraine confirmed that a formal appeal process was available for all dispositions (including approvals for a licence to provide insurance and approvals of new products and rates) of general application relating to the supply of insurance services. He further confirmed that an administrative agency would not issue administrative guidance that induced conduct inconsistent with competition and anti-monopoly legislation in force in Ukraine. He further stated that any insurance service supplier that had received administrative guidance may seek the views of the appropriate authority as to whether the service supplier's conduct proposed to be taken in response to the administrative guidance was inconsistent with the competition and anti-monopoly legislation in effect. The Working Party took note of these commitments (paragraph 486).

Responding to specific requests of a Member, the representative of Ukraine confirmed that for the services included in Ukraine's Schedule of Specific Commitments Ukraine would ensure that its licensing procedures and conditions would not act as independent barriers to market access. He further confirmed that (i) Ukraine's licensing procedures and conditions would be published prior to becoming effective; (ii) Ukraine would specify, in its licensing procedures and conditions, reasonable time frames for review and decision by all relevant authorities, and would ensure that such review and decisions did not exceed those time frames; (iii) applicants would be able to request licensing without individual invitation; (iv) any fees charged, which were not deemed to include fees determined through auction or a tendering process, would be commensurate with the administrative cost of processing an application; (v) the competent authorities of Ukraine would, after the receipt of an application, inform the applicant whether the application was considered complete under Ukraine's domestic laws and regulations and in the case of incomplete applications, would identify the additional information required to complete the application and provide an opportunity to rectify deficiencies; (vi) if an application was terminated or denied, the applicant would be informed in writing and without delay of the reasons for such action. The applicant would have the possibility to submit, at his/her discretion, a new application remedying the deficiencies cited as the basis for termination or denial; and (vii) in case examinations were held for the licensing of professionals, such examinations would be scheduled at reasonable intervals. The Working Party took note of these commitments (paragraph 489).

In addition, the representative of Ukraine confirmed that Ukraine would publish all laws, regulations and other measures of general application pertaining to or affecting trade in services. Publication of such laws, regulations and other measures would include the effective date of these measures and the general scope of services or activities affected. He further confirmed that Ukraine would publish a list of all organizations that were responsible for authorizing, approving or regulating service activities for each service sector. In addition, Ukraine would publish in the official journal all of its licensing procedures and conditions upon accession. The Working Party took note of these commitments (paragraph 490).

The representative of Ukraine also confirmed that Ukraine would (a) publish in advance any regulations or other implementing measures of general application that it proposed to adopt and the purpose of the regulation or other implementing measure; (b) provide interested persons and other Members a reasonable opportunity to comment on such proposed regulation or other implementing measure; and (c) allow reasonable time between publication of the final regulation or other implementing measure and its effective date. The Working Party took note of these commitments (paragraph 491).


- TRANSPARENCY

- Publication

Mongolia

The representative of Mongolia stated that from the date of accession, all laws, regulations, or decrees of whatever character related to trade will be published promptly prior to implementation in "Ardin Erh" the official newspaper of the Parliament and the Government or "Zasgiin Gazriin Medee" the official newspaper of the Government in such a manner as to enable governments and traders to become acquainted with them, and that no law, rule, etc., related to international trade will become effective prior to publication in one of those organs. The Working Party took note of these commitments (paragraph 44).

Bulgaria

The representative of Bulgaria stated that, from the date of accession, all laws and other normative acts related to trade will be published in the State Gazette promptly. As a rule, "promptly" under the WTO Agreements would mean two weeks prior to implementation, unless a longer period is specified under the relevant WTO Agreement. He stated further that they will be accessible to traders prior to implementation, and that no law, rule, etc. related to international trade will become effective prior to such publication. The Working Party took note of this commitment (paragraph 40).

Panama

The representative of Panama said that laws are published in the official publication organ, which is currently the Official Gazette. No law enters into force without previous publication in the Official Gazette. He also stated that Panama would secure transparency on all publication requirements and comply with the provisions of Article X of GATT 1994. The Working Party took note of these commitments (paragraph 115).

Oman

The representative of Oman confirmed that Oman would implement fully Article X of GATT 1994, Article III of the GATS and other transparency requirements in WTO Agreements requiring notification and publication. Oman's legal basis for meeting the transparency requirements of the WTO was Article 74, Chapter Seven of Sultani Decree No. 101/96, promulgating the Basic Statute of the State, which stipulated that Laws be published in the official gazette within two weeks of their issue. Laws entered into force on the date of their publication, unless another date was specified in the Law. He confirmed that all laws, regulations, judicial decisions and administrative rulings of general application, and Agreements affecting international trade policy were published in the Official Gazette. The Working Party took note of this commitment (paragraph 150).

Moldova

Some members of the Working Party requested information on how Moldova would be able to fully apply the transparency requirements of the GATS, including GATS Article III. In response, the representative of Moldova stated that Governmental Decision No. 1104 of 28 November 1997 provided that all laws, governmental decisions and other legal documents would enter into force only after their publication thus ensuring compliance with Article III (1) of GATS. The information centre that would be established at the Ministry of Economy and Reforms could serve as a central GATS inquiry point. Other similar inquiry points would be established in other governmental institutions, such as the Ministry of Finance, National Bank, Ministry of Transport and Communications, thus


ensuring compliance with paragraphs 3 and 4 of Article III of GATS. In addition the representative of Moldova confirmed that it would undertake all necessary measures to ensure full application of other transparency requirements of the GATS, including GATS Article III. The Working Party took note of these commitments (paragraph 235).

China

The representative of China confirmed that publication of all laws, regulations and other measures pertaining to or affecting trade in goods, services, TRIPS or the control of forex would include the effective date of these measures. It would also include the products and services affected by a particular measure, identified by appropriate tariff line and CPC classification. The Working Party took note of these commitments (paragraph 331).

The representative of China confirmed that China would publish in the official journal, by appropriate classification and by service where relevant, a list of all organizations, including those organizations delegated such authority from the national authorities that were responsible for authorizing, approving or regulating services activities whether through grant of licence or other approval. Procedures and the conditions for obtaining such licenses or approval would also be published. The Working Party took note of these commitments (paragraph 332).

The representative of China confirmed that none of the information required by the WTO Agreement or the Draft Protocol to be disclosed would be withheld as confidential information except for those reasons identified in Section 2(C) of the Draft Protocol or unless it would demonstrably prejudice the legitimate commercial interests of particular enterprises, public or private. The Working Party took note of this commitment (paragraph 333).

The representative of China confirmed that China would make available to WTO Members translations into one or more of the official languages of the WTO all laws, regulations and other measures pertaining to or affecting trade in goods, services, TRIPS or the control of forex, and to the maximum extent possible would make these laws, regulations and other measures available before they were implemented or enforced, but in no case later than 90 days after they were implemented or enforced. The Working Party took note of these commitments (paragraph 334).

The representative of China confirmed that China would establish or designate one or more enquiry points where all information relating to the laws, regulations and other measures pertaining to or affecting trade in goods, services, TRIPS or the control of forex, as well as the published texts, could be obtained and would notify the WTO of any enquiry point and its responsibility. The information would include the names of national or sub-national authorities (including contact points) responsible for implementing a particular measure. The Working Party took note of these commitments (paragraph 336).

Chinese Taipei

An illustrative list of the amendments that would be introduced to some of the above-mentioned laws was reproduced in Attachment D to this Report. The representative of Chinese Taipei further stated that Chinese Taipei would ensure that from the date of accession, all laws, regulations, judicial decisions and administrative rulings relating to trade would be published promptly so that governments and traders could become acquainted with them. The Working Party took note of these commitments (paragraph 216).

The representative of Chinese Taipei further stated that Chinese Taipei would ensure that from the date of accession, all laws, regulations, judicial decisions and administrative rulings of general application relating to trade in goods, as well as measures subject to the transparency provisions of the GATS and


TRIPS Agreement would be translated and published in an official WTO language no later than 90 days after enactment or issuance. Such measures would, however, be published in the official language of Chinese Taipei prior to the date such measures were to be implemented or enforced except in cases of extreme emergency publication would be done on an expedited basis thereafter. In respect of enquiry points required to be established under the WTO Agreement or the Draft Protocol, the representative of Chinese Taipei stated that Chinese Taipei would establish or designate an enquiry point where, upon request of any individual or enterprise, all information relating to the measures required to be published may be obtained. Replies to enquiries for information would generally be provided within 30 calendar days after receipt of a request. In exceptional cases, replies may be provided within 45 calendar days after receipt of a request. Replies would be complete and would represent the authoritative view of Chinese Taipei. The Working Party took note of these commitments (paragraph 217).

The representative of Chinese Taipei stated that upon accession, Chinese Taipei, would provide, except in cases of extreme emergency, a period for appropriate authorities, including those of other WTO Members, to comment on all laws, regulations and other measures pertaining to or affecting trade in goods, services, or TRIPS of at least 60 calendar days before such measures were implemented. If prior comment was not possible in such cases of emergency, comments would be accepted and considered immediately after implementation. The Working Party took note of these commitments (paragraph 219).

Armenia

The representative of Armenia confirmed that, from the date of accession, all laws, regulations, rulings, decrees or other measures related to trade in goods or services would be published in its official publication for public review at least two weeks prior to implementation, unless a longer period was specified under the relevant WTO Agreement, and that no law, rule, etc., related to trade in goods and services would become effective prior to such publication. He further stated that Armenia would fully implement Article X of the GATT 1994, and Article III of the GATS and the other transparency requirements of WTO Agreements requiring notification and publication. The Working Party took note of these commitments (paragraph 215).

Cambodia

The representative of Cambodia confirmed that from the date of accession all laws, regulations, decrees, judicial decisions and administrative rulings of general application related to trade would be published in a manner that fulfils WTO requirements. As such, no law or regulation related to international trade would become effective prior to such publication in the Official Journal. He further stated that all laws which were amended to comply with the WTO Agreements contained provisions which require such publication. Decrees, sub-Decrees and Prakas affecting international trade would be published in the Official Journal. Cambodia's Constitution and the laws currently in place or listed in the Attachment as slated for near-term enactment would implement fully Article X of the GATT 1994 and the other transparency requirements in WTO Agreements requiring notification and publication. He further confirmed that by 1 January 2004, Cambodia would establish or designate an official journal or website, published or updated on a regular basis and readily available to WTO Members, individuals and enterprises, dedicated to the publication of all regulations and other measures pertaining to or affecting trade in goods, services, and TRIPS. The Working Party took note of these commitments (paragraph 217).

Nepal

The representative of Nepal confirmed that, as a Member of the WTO, Nepal would fulfil the transparency requirements established in Article X of GATT 1994, Article III of GATS and other WTO Agreements. Nepal confirmed that all laws, regulations or measures of general application


pertaining to or affecting trade in goods, services or TRIPS would be published promptly in the Official Gazette or in the some single official source, and that no such law, regulation, etc. would become effective or be enforced prior to such publication. The publication of such laws, regulations and other measures of general application would include the effective date of these measures and list, where appropriate and possible, the products and services affected by the particular measure, identified for customs purposes by appropriate tariff line and classification. The Working Party took note of these commitments (paragraph 147).

Saudi Arabia

The representative of Saudi Arabia confirmed that from the date of accession his government would fully implement Article X of the GATT 1994, Article III of the GATS and the other WTO transparency requirements, including those requiring notification, prior comment and publication. As such, all laws, regulations, decrees, judicial decisions and administrative rulings of general application pertaining to or affecting customs issues, trade in goods, services, intellectual property and the control of foreign exchange would be published promptly in the Umm Al-Qura in a manner that fulfils the WTO requirements and no such law, regulation or other normative act or measure would become effective or be enforced prior to such publication. He further confirmed that the government also had decided to expand the transparency provided with regard to legislation and measures having similar effect in the areas of trade and investment. In this regard, Saudi Arabia would, from the date of accession, establish or designate an official website (and possibly a supplemental official journal or an expanded Umm Al-Qura), updated on a regular basis and readily available to WTO Members, individuals, associations and enterprises, dedicated to the publication of all regulations, decisions, orders, administrative rulings of general application, and other measures pertaining to or affecting trade in goods, services and TRIPS prior to enactment. The publication of such regulations and other measures would include, as appropriate, the names of the authorities (including contact points) responsible for implementing a particular measure and the effective date of the measure. Also, it would list the products and services affected by the particular measure, identified by appropriate tariff line and classification. The representative of Saudi Arabia confirmed that, with respect to proposed measures, Saudi Arabia would provide a reasonable period, i.e., no less than 60 days, for members, individuals, associations and enterprises to provide comments to the appropriate authorities before such measures were adopted, except for those regulations and other measures involving national emergency or security, or for which the publication would impede law enforcement. He added that Saudi Arabia intended to post the contents of current and past editions of the Official Journal on this website as well, and to keep them current. The Working Party took note of these commitments (paragraph 305).

Viet Nam

In reply, the representative of Viet Nam said that "official letters" had not been recognized as legal normative documents under the Law on the Enactment of Legal Normative Documents or under the Law on the Promulgation of Legal Documents of People's Councils and People's Committees. Pursuant to Article 3 of Government Decree No. 161/2005/ND-CP of 27 December 2005, any document providing for legal normative rules, but not adopted in the form prescribed for legal normative documents, such as official letters, notices and guidelines, would be invalid and sanctions applied for its issuance in accordance with the law. The Government Office had issued Circular No. 04/2005/TT-VPCP and the Prime Minister has issued Directive No. 08/2005/CT TTg to ensure full implementation of the two Laws and to make the use of "official letters" more transparent and consistent with WTO rules. The Working Party took note of this commitment (paragraph 517).

The representative of Viet Nam confirmed that from the date of accession his Government would fully implement Article X of the GATT 1994, Article III of the GATS and the other WTO transparency requirements, including those requiring notification, prior comment and


publication. As such, all laws, regulations, decrees, judicial decisions and administrative rulings of general application pertaining to or affecting customs issues, trade in goods, services, intellectual property and the control of foreign exchange would be published promptly in a manner that fulfils the WTO requirements, and no such laws, regulations, decrees, judicial decisions and administrative rulings of general application would become effective or be enforced prior to such publication, except for those regulations, judicial decisions and administrative rulings of general application, and other measures involving national emergency or security, or for which publication would impede law enforcement. To this end, he further confirmed that Viet Nam would, as of the date of accession, establish or designate an official journal or website for each of the topics (or an aspect of a topic) identified above, dedicated to the publication, prior to their entry into force, of all regulations, decisions, orders, and administrative rulings of general application, pertaining to or affecting that topic. Such journals or websites would be updated on a regular basis, notified to the WTO, and readily available to WTO Members, individuals, associations and enterprises. The websites or journals where these measures would be published are listed in Table 23. The publication of such regulations and other measures would include, as appropriate, the following: (i) the names of the authorities (including contact points) responsible for implementing a particular measure; and (ii) the effective date of the measure. The representative of Viet Nam confirmed that with respect to proposed laws, ordinances, decrees and other regulations and measures issued by the National Assembly and the Government pertaining to or affecting trade in goods, services, and intellectual property, Viet Nam would provide a reasonable period, i.e., no less than 60 days, for Members, individuals, associations and enterprises to provide comments to the appropriate authorities before such measures are adopted. The Government would take into account any comments received during the period for commenting. The only exceptions to this opportunity for comment would be for those regulations and other measures involving national emergency or security, or for which publication would impede law enforcement. The Working Party took note of these commitments (paragraph 518).

Tonga

The representative of Tonga confirmed that, from the date of Tonga's accession, Tonga would fulfil the transparency requirements set out in Article X of the GATT 1994, Article III of the GATS and other WTO Agreements including those requiring prior comment and publication. Tonga confirmed that all regulations and other measures pertaining to or affecting trade in goods, services and TRIPS, except for laws, regulations and other measures involving national emergency or security, or for which publication would impede law enforcement, would be published. He further confirmed that all laws, regulations, rulings, including administrative rulings of general application, decrees or other measures related to trade in goods would be published in the Official Gazette, and that no law, regulation, etc. relating to trade in goods, services and TRIPS would become effective prior to such publication. The publication of such laws, regulations and other measures of general application would include the effective date of these measures and list, where appropriate and possible, the products and services affected by the particular measure, identified for customs purposes by appropriate tariff line and classification. The Working Party took note of these commitments (paragraph 180).

Ukraine

The representative of Ukraine confirmed that from the date of accession all laws, regulations, decrees, judicial decisions and administrative rulings of general application related to trade would be published promptly in a manner that fulfils WTO requirements. As such, no law or regulation related to international trade would become effective prior to such publication in the Official Journal. He further stated that all laws which were amended to comply with the WTO Agreements contained provisions which require such publication. He further confirmed that upon accession Ukraine would post the contents of current and past editions of the Official Journal on the Government website and


keep them current. In addition, all regulations and other normative acts or measures pertaining to or affecting trade in goods, services, or TRIPS would be published promptly in a single official source, and that no such regulation or other normative act or measure would become effective or be enforced prior to such publication. He further confirmed that within two years of accession Ukraine would establish or designate an official journal or website, published or updated on a regular basis and readily available to WTO Members, individuals and enterprises, dedicated to the publication of all regulations and other measures pertaining to or affecting trade in goods, services, and TRIPS prior to enactment, and that Ukraine would provide a reasonable period, i.e., no less than 30 days, for comment to the appropriate authorities before such measures are implemented, except for those regulations and other measures involving national emergency or security, or for which the publication would impede law enforcement. The publication of such regulations and other measures would, where appropriate or possible, include the effective date of these measures and list the products and services affected by the particular measure, identified by appropriate tariff line and classification. The Working Party took note of these commitments (paragraph 499).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would, upon accession, fully and promptly implement Article X of the GATT 1994 and other transparency provisions in the WTO Agreements requiring notification and publication. He further confirmed that no law, regulation, judicial decision, administrative rulings, or other measures of general application pertaining to or affecting trade in goods, services and TRIPS, would become effective prior to its publication. The publication of such laws, regulations and other measures would include the effective date of these measures and list the products and/or services affected by the particular measure. He stated further that Cape Verde intended to establish or designate an official journal or web-site, published or updated on a regular basis and readily available to WTO Members, individuals and enterprises, dedicated to the publication of all regulations and other measures pertaining to or affecting trade in goods, services, and TRIPS prior to implementation, and that Cape Verde intended to provide a reasonable period, e.g. no less than 30 days, for comment to the appropriate authorities of Cape Verde before such measures are implemented, except for those regulations and other measures of general application involving national emergency or security, or for which the publication would impede law enforcement or be otherwise contrary to the public interest or prejudice the commercial interests of particular enterprises, public or private. Cape Verde intended to implement this facility as soon as possible, and within the timeframe of its other WTO commitments. The Working Party took note of these commitments (paragraph 262).

- Notifications

Ecuador

The representative of Ecuador said that no later than the earlier of the date of entry into force of the Protocol of Accession or the date specified below for the relevant provision, Ecuador shall submit notifications (other than notifications required to be made on an ad hoc basis) pursuant to the following provisions of Multilateral Trade Agreements for which the date specified in those provisions is earlier to the date of entry into force of the Protocol of Accession: Agreement on Implementation of Article VI of GATT 1994: 1 August 1995; Agreement on Safeguards, Articles 11.1, 11.2, 12.6 and 12.7: 1 August 1995; Agreement on Subsidies and Countervailing Measures: 1 August 1995; Agreement on Technical Barriers to Trade: 1 September 1995; Agreement on Textiles and Clothing: 1 September 1995. No later than the earlier of 1 August 1995 or the date of entry into force of the Protocol of Accession, Ecuador shall submit all other notifications other than notifications required to be made on an ad hoc basis as required by the WTO Agreement. The Working Party took note of these commitments (paragraph 79).


Ecuador is committed to notify the Secretariat annually of the implementation of the phased commitments with definitive dates for compliance referred to in paragraphs 9, 19, 34, 48, 59, 75, 77 and 78 of this Report and to identify any delays in implementation together with the reasons therefore (paragraph 80).

Mongolia

The representative of Mongolia confirmed that draft notifications pursuant to provisions of the following Multilateral Trade Agreements had been prepared and circulated for the review of the Working Party (see paragraph 3 above) and that Mongolia would submit the following notifications upon entry into force of its Protocol of Accession Agreement on Agriculture; Agreement on Sanitary and Phytosanitary Measures; Agreement on Import Licensing Procedures; Agreement on the Implementation of Article VII of the GATT 1994; and the Agreement on Technical Barriers to Trade. He added that pursuant to the commitments made in the course of the accession negotiations referred to in paragraph 61 below, notifications pursuant to provisions of the following Multilateral Trade Agreements would be submitted by Mongolia upon entry into force of the Protocol of Accession; the Agreement on Subsidies and Countervailing Measures, the Agreement on TRIMS, the Agreement on Implementation of Article XVII of the GATT 1994, and the Agreement on TRIPS. He also confirmed that all other notifications would be made by Mongolia in accordance with the time limits arising from paragraph 4(b) of Mongolia's Protocol of Accession to the WTO. The Working Party took note of these commitments (paragraph 60).

Also see the section after paragraph 2 and the section after paragraph 3 in the Protocol of Accession of Mongolia.

Bulgaria

The representative of Bulgaria also stated that his Government would notify the WTO Secretariat annually of the implementation of the phased commitments with definitive dates for compliance referred to in paragraphs 29, 37, 45, 80 and 88 of this Report and would identify any delays in implementation together with the reasons therefore. The Working Party took note of this commitment (paragraph 90).

Panama

The representative of Panama said that upon entry into force of the Protocol of Accession, Panama would submit notifications of legislation pursuant to the implementation of the following provisions of Multilateral Trade Agreements for which the date specified in those provisions is earlier than the date of entry into force of the Protocol of Accession, and any other notifications required for the following Agreements: Agreement on Sanitary and Phytosanitary Measures; Agreement on Import Licensing Procedures; Agreement on Technical Barriers to Trade; and the Understanding on the Interpretation of Article XVII of the GATT 1994. The notifications for the Agreement on Implementation of Article VII of the GATT 1994 would be submitted by 1 January 1997. Any regulations subsequently enacted by Panama which gave effect to the laws enacted to implement the above mentioned Agreements would also conform to the requirements of those Agreements. Draft notifications for the Agreements on Agriculture and Subsidies and Countervailing Measures had been examined by the Working Party and those notifications would be submitted to the WTO Secretariat at the time of Panama's accession. The Working Party took note of these commitments (paragraph 113).

The representative of Panama also stated that his Government would notify the WTO Secretariat annually of the implementation of the phased commitments with definitive dates for compliance referred to in paragraphs 35, 53, 63 and 68 of this Report and would identify any delays in implementation together with the reasons therefore. The Working Party took note of this commitment (paragraph 114).


Kyrgyz Republic

The representative of the Kyrgyz Republic said that upon entry into force of the Protocol of Accession, the Kyrgyz Republic would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by the Kyrgyz Republic which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 168).

Latvia

The representative of Latvia said that at the latest upon entry into force of the Protocol of Accession, Latvia would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Latvia which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of this commitment (paragraph 124).

Estonia

The representative of Estonia said that, at the latest upon entry into force of the Protocol of Accession, Estonia would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. His Government would notify its Innovation Fund at the latest upon entry into force of Estonia's Protocol of Accession. Any regulations subsequently enacted by Estonia which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of this commitment (paragraph 136).

Jordan

The representative of Jordan said that, at the latest within six months of the entry into force of the Protocol of Accession, Jordan would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Some notifications, as provided for in WT/ACC/JOR/31, will be made immediately after accession. Any regulations subsequently enacted by Jordan which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 240).

Georgia

The representative of Georgia said that, at the latest upon entry into force of the Protocol of Accession, Georgia would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Georgia which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of this commitment (paragraph 172).

Albania

The representative of Albania said that, at the latest upon entry into force of the Protocol of Accession, Albania would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Albania which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 160).


Oman

The representative of Oman said that Oman would submit all initial notifications required by any Agreement constituting part of the WTO Agreement according to the schedule in Table 5 attached to this report. Any regulations subsequently enacted by Oman which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of this commitment (paragraph 151).

Croatia

The representative of Croatia said that, at the latest upon entry into force of the Protocol of Accession, Croatia would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Croatia which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of this commitment (paragraph 216).

Lithuania

The representative of Lithuania said that at the latest upon entry into force of the Protocol of Accession, Lithuania would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Lithuania which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of this commitment (paragraph 179).

Moldova

The representative of Moldova confirmed that a schedule of notifications required by Agreements constituting part of the WTO Agreement had been submitted in document WT/ACC/SPEC/MOL/6/Rev.1 with information about deadlines for all notifications required upon accession and immediately after accession. Any regulations subsequently enacted by Moldova which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of this commitment (paragraph 236).

China

Members of the Working Party requested that China submit the notifications required in the Draft Protocol and Report to the WTO body with a mandate covering the subject of the notification. The representative of China confirmed that China would submit its notifications to these bodies, consistent with Section 18.1 and Annex 1A of the Draft Protocol. The Working Party took note of this commitment (paragraph 322).

Chinese Taipei

The representative of Chinese Taipei said that the latest upon entry to force of the Draft Protocol of Accession, Chinese Taipei would submit all notifications (other than those required to be made on an ad hoc basis) required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Chinese Taipei which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitment (paragraph 220).


Armenia

The representative of Armenia said that at the latest upon entry into force of the Protocol of Accession, Armenia would submit all initial notifications required by an Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Armenia which gave effect to laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 217).

FYROM

The representative of FYROM said that, at the latest upon entry into force of the Protocol of Accession, FYROM would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by FYROM which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of this commitment (paragraph 247).

Saudi Arabia

The representative of Saudi Arabia said that, upon entry into force of the Protocol of Accession, Saudi Arabia would submit all initial notifications required by any Agreement constituting part of the WTO Agreements. Any regulations subsequently enacted by Saudi Arabia which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreements would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 306).

Viet Nam

The representative of Viet Nam said that at the latest upon accession, Viet Nam would submit all initial notifications required by the WTO Agreement. Any laws, regulations, or other measures subsequently enacted by Viet Nam, and which were required to be notified pursuant to the WTO Agreement, would also be notified in a time and manner consistent with WTO requirements. The Working Party took note of these commitments (paragraph 519).

Tonga

The representative of Tonga said that at the latest upon entry into force of the Protocol of Accession, Tonga would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. As new legislation implementing the provisions of WTO Agreements was enacted, revised notifications would be provided. Any regulations subsequently enacted by Tonga which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 181).

Ukraine

The representative of Ukraine said that, unless otherwise provided for in this Report, within 6 months of entry into force of the Protocol of Accession, Ukraine would submit all the initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Ukraine which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 500).


Cape Verde

The representative of Cape Verde said that, at the latest upon entry into force of the Protocol of Accession, Cape Verde would submit all initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Cape Verde which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 263).

- TRADE AGREEMENTS

Ecuador

The representative of Ecuador stated that his Government would use its best efforts to ensure that the WTO provisions for notification, consultation, and other requirements concerning preferential trading systems, free trade areas, and customs unions of which Ecuador is a member are met, e.g., Article XXIV of the GATT 1994, Article V of GATS and paragraph 3 of the Enabling Clause. The Working Party took note of this commitment (paragraph 70).

Mongolia

The representative of Mongolia stated that when entering into trade Agreements, his government would comply with the provisions of the WTO including Article XXIV of the GATT 1994, paragraph 3 of the Enabling Clause and Article V of the GATS. Mongolia also would notify the WTO of any trade Agreements that provided for preferential trade treatment. The Working Party took note of these commitments (paragraph 48).

Bulgaria

The representative of Bulgaria stated that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning preferential trading systems, free trade areas and customs unions of which Bulgaria is a member are met from the date of accession. The Working Party took note of these commitments (paragraph 78).

Panama

The representative of Panama also stated that Panama would observe the provisions of the WTO including Article XXIV of the GATT 1994, paragraph 3 of the Enabling Clause, and Article V of the GATS in its trade Agreements, and would ensure that the provisions of these WTO Agreements concerning preferential trading systems, free trade areas, and customs unions of which Panama is a member are met from the date of its accession. The Working Party took note of these commitments (paragraph 80).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its participation in trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which the Kyrgyz Republic was a member were met from the date of accession. He confirmed that the Kyrgyz Republic would, upon accession, submit notifications and copies of its Free Trade Area and


Customs Union Agreements to the Committee on Regional Trade Agreements (CRTA). He further confirmed that any legislation or regulations required to be altered under its Trade Agreements would remain consistent with the provisions of the WTO and would, in any case, be notified to the CRTA during its examination of the same. The Working Party took note of these commitments (paragraph 172).

Latvia

The representative of Latvia stated that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Latvia was a member were met from the date of accession. The Working Party took note of these commitments (paragraph 130).

Estonia

The representative of Estonia stated that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning preferential trading systems, free trade areas and customs unions of which Estonia was a member were met from the date of accession. The Working Party took note of these commitments (paragraph 140).

Jordan

The representative of Jordan stated that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Jordan was a member were met from the date of accession. The Working Party took note of these commitments (paragraph 247).

Georgia

The representative of Georgia stated that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its participation in trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Georgia was a member were met from the date of accession. He confirmed that Georgia would, upon accession, submit notifications and copies of its Free Trade Area and Customs Union Agreements to the Committee on Regional Trade Agreements (CRTA). He further confirmed that any legislation or regulations required to be altered under its Trade Agreements would remain consistent with the provisions of the WTO and would, in any case, be notified to the CRTA during its examination of the same. The Working Party took note of these commitments (paragraph 179).

Albania

The representative of Albania stated that her Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements from the date of accession, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning preferential trading systems, free trade areas and customs unions of which Albania became a member would be met. The Working Party took note of these commitments (paragraph 166).


Oman

The representative of Oman stated that his Government would observe the provisions of Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Oman was a member were met from the date of accession. The Working Party took note of these commitments (paragraph 156).

Croatia

The representative of Croatia stated that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Croatia was a member were met from the date of accession. The Working Party took note of these commitments (paragraph 224).

Lithuania

The representative of Lithuania stated that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements, and would ensure that the provisions of the WTO Agreements for notification, consultation and other requirements concerning preferential trading systems, free trade areas and customs unions of which Lithuania is a member are met from the date of accession. The Working Party took note of this commitment (paragraph 188).

Moldova

The representative of Moldova confirmed that Moldova would observe all WTO provisions, including those of Article XXIV of the GATT 1994 and Article V of the GATS in the trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Moldova was a member were met from the date of accession. He confirmed that Moldova would, within 6 months after accession, submit notifications and copies of its Free Trade Area and Customs Union Agreements to the Committee on Regional Trade Agreements (CRTAs). He further confirmed that these Agreements would be consistent with the provisions of the WTO and would, in any case, be notified to the CRTA during its examination of the same. The Working Party took note of this commitment (paragraph 223).

Armenia

The representative of Armenia confirmed that Armenia would observe the provisions of the WTO Agreement including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements, and that it would ensure that the provisions of these WTO Agreement for notification, consultation, and other requirements concerning preferential trading systems, free trade areas, and customs unions of which Armenia was a member were met from the date of accession. He confirmed that Armenia would, upon accession, submit notifications and copies of its free-trade area and customs union Agreements to the Committee on Regional Trade Agreements (CRTA). He further confirmed that any legislation or regulations required to be altered under its trade Agreements would remain consistent with the provisions of the WTO and would, in any case, be notified to the CRTA during its examination. The Working Party took note of these commitments (paragraph 212).


FYROM

The representative of FYROM confirmed that his Government would observe the provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in its participation in trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which FYROM is a member were met from the date of accession. He confirmed that FYROM would, upon accession, submit notifications and copies of its Free Trade Area Agreements, including those established in the context of the Stability Pact Memorandum of Understanding, to the appropriate WTO Councils and the Committee on Regional Trade Agreements (CRTA). The Working Party took note of these commitments (paragraph 254).

Cambodia

The representative of Cambodia confirmed that Cambodia would observe all WTO provisions, including those of Article XXIV of the GATT 1994 and Article V of the GATS in the trade Agreements to which it belongs, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Cambodia was a member were met from the date of accession. He confirmed that Cambodia would, within 12 months after accession, submit notifications and copies of the Free Trade Area and Customs Union Agreements to which it belongs to the Council for Trade in Goods for transmittal to the Committee on Regional Trade Agreements (CRTAs) for review. The Working Party took note of this commitment (paragraph 223).

Nepal

The representative of Nepal confirmed that Nepal would observe the relevant provisions of the WTO Agreement, including Article XXIV of the GATT 1994, the 1979 GATT Decision on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (Enabling Clause) and Article V of the GATS, in trade Agreements to which it belongs, and would ensure that the applicable provisions of these WTO Agreements for notification, consultation, and other requirements concerning free trade areas, customs unions or other preferential arrangements, as the case may be, of which Nepal is, or may become, a member were met from the date of accession. The Working Party took note of these commitments (paragraph 151).

Saudi Arabia

The representative of Saudi Arabia stated that his Government would observe the provisions of the WTO, including Article XXIV of the GATT 1994 and Article V of the GATS, in its trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Saudi Arabia was a member were met from the date of accession. He confirmed that Saudi Arabia would, upon accession, submit notifications and copies of the GCC Customs Union and the Arab League Free Trade Area for review by the Committee on Regional Trade Agreements (CRTA). The Working Party took note of these commitments (paragraph 314).

Viet Nam

Upon accession, Viet Nam would notify these Agreements in conformity with WTO rules. The Working Party took note of this commitment (paragraph 523).

The representative of Viet Nam confirmed that Viet Nam would observe all WTO provisions, including those of Article XXIV of the GATT 1994 and Article V of the GATS, with respect to the


trade Agreements to which it belongs, and would ensure that from the date of accession, it complied with the provisions of the WTO Agreement relating to notification, consultation and other requirements concerning free trade areas and customs unions of which Viet Nam was a member. He confirmed that Viet Nam would submit notifications and copies of the free trade area and customs union Agreements to which it belongs to the Committee on Trade in Goods for transmittal to the Committee on Regional Trade Agreements (CRTA) for review. The Working Party took note of this commitment (paragraph 526).

Tonga

The representative of Tonga stated that his Government would observe the provisions of the WTO, including Article XXIV of the GATT 1994 and Article V of the GATS in its trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning preferential trading systems, free trade areas and customs unions of which Tonga was a member were met from the date of accession. The Working Party took note of these commitments (paragraph 187).

Ukraine

The representative of Ukraine confirmed that Ukraine would observe all WTO provisions including Article XXIV of GATT 1994 and Article V of the GATS in its participation in preferential trade Agreements, and would ensure that the provisions of these WTO Agreements for notification, consultation and other requirements concerning free trade areas and customs unions of which Ukraine was a member were met from the date of accession. He confirmed that Ukraine would, upon accession, submit notifications and copies of its Free Trade Areas and Custom Union Agreements to the Committee on Regional Trade Agreements (CRTA). He further confirmed that any legislation or regulations required to be altered under its Trade Agreements would remain consistent with the provision of the WTO and would, in any case, be notified to the CRTA during its examination of the same. The Working Party took note of these commitments (paragraph 511).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would observe the provisions of the WTO Agreement, and the 1979 GATT Decision on "Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries" (Enabling Clause), including Article XXIV of the GATT 1994 and Article V of the GATS in trade Agreements to which it belongs, and would ensure that the provisions of these WTO Agreements for notification, consultation, and other requirements concerning free trade areas and customs unions of which Cape Verde was, or may become, a member were met from the date of accession. The Working Party took note of these commitments (paragraph 268).

- CONCLUSIONS

This section of each report lists the commitment paragraphs in the report which are incorporated by reference in the Protocol of the country concerned.


ANNEX 4

Commitments on Services

The four modes of supply identified under the GATS classify transactions depending on the territorial presence of supplier and consumer at the time of the transaction:

- Mode 1 refers to cross-border trade (the supply of a service from the territory of one member into the territory of any other Member);

- Mode 2 to consumption of services abroad (the supply of a service in the territory of one member to the service consumer of any other Member);

- Mode 3 to commercial presence (the supply of a service by a service supplier of one Member, through commercial presence in the territory of any other member); and

- Mode 4 to the presence of natural persons (the supply of a service by a service supplier of one Member, through presence of natural persons of a Member in the territory of any other Member).

Market access limitations based on these classifications are:

- limitations on the number of service suppliers; - limitations on the total value of service transactions and assets; - limitations on the total number of service operations as the total quantity of service output; - limitations on the total number of natural persons employed; restrictions on specific types of

legal entity as joint venture; and - ceilings on foreign equity participation.

All acceding governments have entered market access and national treatment limitations in their Schedules, which apply across all included sectors. These horizontal limitations generally touch on the same issues – restriction on real estate acquisition and ownership, subsidies, limitations on presence of natural persons – as the limitations entered by original WTO Members in the Uruguay Round.


(a) Horizontal commitments

Ecuador Mode 4 unbound limitations except commitments with respect to measures affecting the entry and temporary stay of the following categories: managers, administrators, legal representatives and specialists. Limitation on total number of foreign employees.

Mongolia Mode 4 unbound limitations except commitments with respect to measures affecting the entry and temporary stay of the following categories: Business visitors, Intra-Corporate Transferees and Professionals under a service contract.

Bulgaria Limitations on payments and transfers. Exclusion of services relating to the use of nuclear energy for peaceful purposes. Subsidies in all sectors. Limitations on real estate ownership. Privatisation related provisions. Mode 3 limitations on legal form (unbound for representative offices) and national treatment limitations on foreign investment. Mode 4 commitments on intra-corporate transferees (managers, highly skilled professionals) (maximum three years); managers responsible for setting up commercial presence (maximum three month in a year); and representatives negotiating the sale of services (maximum three month in a year).

Panama Partial restriction on land acquisition by foreigners. Geographical limitation on applicability of commitments. Mode 4 commitments with respect to managers, administrators and specialists with detailed limitations. Limitation on total number of foreign employees.

Kyrgyz Republic Mode 4 unbound limitations except commitments on services salespersons, intra-corporate transferees (managers, executives and specialists), persons responsible for the setting up of a commercial presence and employees of non-established professional enterprises engaging in substantial business in the Kyrgyz Republic (maximum five years for all categories).

Latvia Mode 3 unbound limitations on purchase of land - only lease up to 99 years permitted. Unbound limitations on Mode 4 except commitments on - temporary presence of intracorporate transferees occupying senior managerial or executive positions (maximum five years), specialists, and persons of an enterprise engaged in substantive business (limited to management consulting) and business visitors (the duration of temporary stay is limited with a 90 day visa).

Estonia Mode 1 and 2 limitations on eligibility for national subsidies to those registered under Estonian Law and to Estonian citizens. Mode 4 unbound limitations except commitments concerning temporary entry of essential business persons like executives and senior managers and specialists (limited to a three-year period that may be extended for up to two additional years for a total maximum of five years); services salespersons, persons responsible for setting up of a commercial presence of an enterprise in Estonia, and employees of an enterprise engaged in substantive business (limited to Architectural, Engineering and other Technical Services and Management Consulting and Services related to Management Consulting, and given a limited duration of stay).

Jordan Mode 3 limitations on investment in public utilities. Mode 1, 2, 3 and 4 unbound limitations on subsidies. Mode 3 limitations on Foreign Investment (may not be less than a specified amount), Real Estate ownership and State Owned Land. Mode 4 unbound limitations except for commitments on Business visitors (entry and stay for 90 days) Intra-Corporate Transferees, Executives, Managers and Specialists, Professionals. Mode 4 residency requirement with respect to managing directors.

Georgia Mode 1 and 2 unbound limitations on subsidies. Mode 3 limitations on privatization related provisions also with respect to real estate purchase. Mode 4 unbound limitations except for commitments concerning temporary entry of: sales persons; employees setting up commercial presence; (maximum one year period) Service Suppliers (maximum three months); Intra-Corporate


Transferees including managers, executives and specialists positions (entry is limited to a three-year period).

Albania Mode 3 limitations when buying state-owned non-agricultural land. No restrictions apply with regard to the acquisition of private land as well as leasing of land. Mode 4 unbound limitations except for temporary stay of: Intra-Corporate Transferees, Service sellers (entry is limited to six months but it is renewable), and Persons responsible for the setting up a commercial presence (entry is limited to three months but it is renewable). Limitations on capital transactions and capital movements.

Oman Commitment that the conditions of ownership, management, operation, juridical form and scope of activities as set out in a licence or other form of approval establishing or authorizing the operation or supply of services by an existing foreign service supplier, will not be made more restrictive than they exist as of the date of Oman's accession to the WTO. Mode 3 limitations on market access and national treatment.

Croatia Mode 1, 2, 3 and 4 limitations on eligibility for national subsidies to those who are legal persons established within the territory of the Republic of Croatia. Mode 3 limitations on Foreign Investment and Real Estate ownership. Mode 4 unbound limitations except for temporary stay of Intra-Corporate Transferees, Specialists and Other essential persons, and Business Visitors (entry is limited to 90 days or with a 90 day visa, when required).

Lithuania Mode 3 and 4 limitations on national treatment for investment in organizing lotteries and eligibility for national subsidies limited to those who are legal persons established within the territory of the Lithuania. Mode 4 unbound limitations on market access expect for temporary presence of intra-corporate transferees (three years extendable for senior managers and executives, three years for specialists) and business visitors (three months per year).

Moldova Mode 3 limitations on land lease not exceeding 99 years and foreign suppliers purchasing land agricultural and forestry land. Mode 4 unbound limitations except for temporary entry and stay of services salespersons (entry is limited to 90 days with prolongation once a year after two months from the date of expiration) and intra-corporate transferees and executives (entry is limited to three years that may be extended for two additional years, but a total term not to exceed five years).

China Mode 3 limitations on foreign invested enterprises and use of land by enterprises and individuals. Mode 3 unbound for existing subsidies to domestic services suppliers in the sectors of audiovisual, aviation and medical services. Mode 4 unbound limitations except for entry and temporary stay of certain natural persons (entry permitted for initial stay of three years and 90 days for salespersons).

Chinese Taipei Mode 3 limitations on acquiring rights and interest in land in agriculture, forestry, fishing, pasture, hunting, salt production, mines and sources of water. Mode 4 unbound limitations except for entry and temporary stay of business visitors (entry limited to 90 days), intracorporate transferees (three-year period renewable in one-year periods), natural persons (no more than three years) and employees of enterprises outside Chinese Taipei with no commercial presence in Chinese Taipei (entry limited to 90 days).

Armenia Mode 3 limitations on ownership of land by foreign natural persons. Mode 1, 2, 3, 4 unbound with respect to subsidies - only granted to legal entities constituted under Armenian legislation. Mode 4 unbound except for temporary presence of intracorporate transferees and individual service suppliers, (entry limited to three years then renewable), persons setting up a commercial presence, temporary presence of employees of an enterprise with no commercial presence and service sellers (entry limited to three months).


FYROM Mode 3 limitations on registration of foreign service suppliers. Mode 4 unbound except for temporary entry and stay of intracorporate transferees (three years, renewable for two years) and business visitors (90 days renewable). Mode 1 and 2 unbound and Mode 3 full commitments provided registration requirements fulfilled for real estate and land rights. Subsidies reserved for national services and service suppliers.

Cambodia Mode 4 national treatment for subsidies. Modes 1, 2, 3 national treatment no limitations with respect to taxes. Market access commitment on acquired rights. Mode 3 limitations on investment incentives. Mode 4 limitations unbound except for certain categories of business visitor.

Nepal Some Mode 1 national treatment and Mode 2 market access foreign currency restrictions. Mode 3 commitment that market access limitations will not be made more restrictive than at date of accession and approval conditions stipulated for foreign investments. Mode 4 limitations unbound except for temporary entry and stay of certain categories of service sales persons, persons responsible for setting up a commercial presence and intra-corporate transferees.

Saudi Arabia Modes 1 and 2 unbound. Some Mode 3 market access and national treatment limitations – namely, commercial presence for all services subject to approval and incorporation as joint-stock companies or limited liability companies; business services subject to formation of a company and registration. Approved foreign establishments may own real estate and non-Saudis may acquire the right to own real estate by succession. Non-Saudi business entities and natural persons are subject to income whereas Saudis are subject to Zakat. Subsidies will be generally available to all but some subsidies on certain services will be available only to Saudis. Mode 4 unbound except for entry and temporary stay of certain categories of business visitors, intra-corporate transferees, contractual service suppliers, independent professionals and installers/maintainers.

Viet Nam Mode 3 no limitations on market access, except as specified on commercial presence, branches of foreign enterprises and service suppliers. Mode 3 subsidies limitations on national treatment. Mode 4 unbound, except for measures relating to entry and temporary stay of natural persons of certain categories of intra-corporate transferees, other personnel, service sales persons, persons responsible for setting up a commercial presence and contractual service suppliers.

Tonga Mode 4 unbound, full commitments in Modes 1, 2 and 3 with respect to taxes. Mode 4 market access unbound, except for commitments with respect to measures affecting the entry and temporary stay of the following categories: services salesperson and intra-corporate transferees. Modes 1, 2 and 3 national treatment unbound with regard to subsidies. Mode 3 national treatment limitations further specify that government approval is required for foreign investment and foreigners may only lease land.

Ukraine Modes 3 and 4 national treatment limitations on the acquisition of property rights and property of agricultural lands. Modes 1, 2, 3 and 4 national treatment limitations unbound with respect to subsidies. Access to subsidies and other forms of State support has to be limited only to citizens of Ukraine and/or juridical persons of the Ukraine. Mode 4 commitment for entry and temporary stay of a foreign service supplier in Ukraine requires a permit for temporary stay or a work permit. Mode 4 unbound, except commitments with respect to measures affecting the entry and temporary stay of the following categories: Intra-corporate transferees (executives, managers and specialists) and other essential persons.

Cape Verde National treatment limitation on foreigners' right of ownership (lease only). Mode 3 national treatment commitment to train and upgrade technical and management skills of local employees. Subsidies limited to juridical persons established within the territory. Mode 4 market access unbound, except for measures relating to entry and temporary stay of natural persons of certain


categories of business visitors, intra-corporate transferees, managers, executives, specialists and contractual service suppliers.

(b) Sector specific commitments*, 23

All new Members have entered commitments in a large number of sectors, unlike some original Members in the Uruguay Round. The broad picture is therefore one of wide sectoral coverage, although there are some relevant exclusions and some far-reaching MFN exemptions. In those sectors where commitments have been undertaken the tendency is to have minor or no limitations, but often one or more modes of supply are excluded.

All Members have undertaken commitments in:

professional services (mostly accounting, legal, taxation, architecture and engineering); business services (a very wide range of sectors): communication services (but the coverage of basic telecom is uneven); financial services (in some cases with important modes 1 and 2 exclusions); construction services; and distribution services.

Construction, distribution and financial services are the sectors where the coverage is most complete.

1. Business Services

Professional services (Legal, Accounting, Taxation, Architectural, Engineering, Integrated Engineering, Urban Planning and Landscape Architectural Services, Private Medical and Dental Services, Veterinary Services, Other Human Health Services)

Ecuador Legal services (advisory services in foreign and international law), architectural and engineering services: full commitments in Modes 1, 2 and 3. Accounting and taxation: full commitments in Modes 2 and 3.

Mongolia Accounting and other professional services: full commitments in Modes 1, 2 and 3.

Bulgaria Legal services (advisory services in foreign and international law), accounting and bookkeeping services (no auditing): full commitments. Architectural and engineering services: some limitations on mode 3 for projects of national or regional significance (partnership with nationals requirement) and general accreditation/qualification requirements; Mode 4: accreditation/qualification requirements. Medical and dental services: access granted only to natural persons for private practice; qualification and residency requirements; Mode 2 public medical insurance does not cover treatment abroad and by foreigners in Bulgaria; Bulgarian language requirement; Mode 4 unbound. Veterinary services: access granted only to natural persons for private practice; economic needs test; Mode 1 unbound*.

Panama Legal services: full commitment on international and home law (no court appearances no drafting of documents). Accounting services: very limited mode 3 commitments - only Agreements between local and foreign firms and use of foreign firms letterhead by domestic firms. Taxation services: only business tax planning services; no mode 1; no NT in all modes . Architects and Engineers: commitment only in Mode 3 (also Mode 1 for engineers); national licensing requirements; additional limitations on mode 4.

* "*" Throughout section indicates "Unbound due to lack of technical feasibility"23 A Services Sectoral Classification List is contained in Annex 8 of document S/L/92.


Kyrgyz Republic Legal services: full Modes 1, 2 and 3 commitments in foreign and international law; practice as or through a qualified Kyrgyz lawyer; advocate services reserved to Kyrgyz citizens. Accounting, auditing, bookkeeping and taxation services: full commitments in Modes 1, 2 and 3. Architectural, engineering and urban planning and landscape services: full commitments. Medical, dental, veterinary, midwives, nurses, physiotherapists, and para-medical services: full commitments in Modes 1 and 2. Services in the sphere of intellectual property: commitments in Modes 1 and 2 and citizenship requirement for patent agents.

Latvia Legal services: full commitments in Modes 1, 2 and 3 except some limitations on market access in mode 3. Accounting, auditing and bookkeeping services: commitments in Modes 1, 2, 3 and 4 but the director of a firm should be nationally qualified auditor. Taxation services: full commitments in Modes 1, 2 and 3. Architectural and Landscape: Commitments in Modes 1, 2 and 3 with limitations on market access in Mode 3. Engineering, integrated engineering and urban planning services: full commitments in Modes 1, 2 and 3. Private medical and dental services: commitments in Modes 1, 2 and 3 with limitations on market access in Mode 2 (public insurance schemes do not cover cost of Medicare supplied abroad) and nationality requirement in Modes 3 and 4. Veterinary services: full commitments except Mode 1 unbound*. Services by midwives and nurses in private establishments: Mode 1 unbound*; commitments in Modes 2 and 3 with limitations on market access in Mode 2.

Estonia Legal services: mode 1 unbound*; full commitment in mode 2; very limited mode 3 commitments - only to proprietorships or to law firms with limited liability with permission; mode 4 unbound*. International law and law of jurisdiction where service supplier qualifies as a lawyer under a relevant authority of this jurisdiction: full commitment mode 4 unbound. Accounting, auditing and bookkeeping services, taxation services: full commitment, mode 4 unbound. Architectural, engineering and other technical services: full commitment except in mode 3 at least one responsible person must be resident of Estonia; mode 4 unbound. Medical and dental services: modes 1 and 4 unbound; mode 2 full commitment; mode 3 unbound, except auxiliary training certificate required from those trained outside Estonia. Computer and related services, research and development services, rental/leasing services without operator: full commitment; mode 4 unbound. Other including pre-recorded video cassettes for use in home entertainment equipment: full commitment but Mode 4 limitation on market access.

Jordan Legal services: full commitments in Modes 1, 2 and 3 on advisory services in foreign law. Auditing services: auditing services must be through resident licensed auditor; full limitations in Mode 3 and unbound in Mode 4, but auditors must be Jordanian nationals. Accounting and taxation services: full commitments in Modes 1, 2 and 3. Architectural, engineering and urban planning and landscape architectural services: full commitments in Modes 1 and 2 but plans must be undersigned by local engineering firm; Mode 3 limitations foreign equity, training and nationality limitations. Mode 4 unbound with limitation on nationality. Medical services: full commitments in Modes 1, 2 and 3, but Mode 3 access is limited to physicians or Jordanian nationality. Mode 4 unbound with nationality limitation.

Georgia Legal services, accounting,, taxation, architectural, engineering, integrated engineering, urban planning and landscape architectural services: full commitments in Modes 1, 2 and 3. Medical, dental and veterinary services: unbound* limitations in Mode 1; full commitments in Modes 2 and 3.

Albania Legal services: full commitments in Modes 1, 2 and 3 for consultancy on law of jurisdiction by a lawyer qualified in international law. Other legal services: full commitments in Mode 2 and residency/nationality market access limitations in Modes 1, 3 and 4. Accounting, taxation, architectural, engineering, integrated engineering, urban planning and landscape architectural services, veterinary services: full commitments in Modes 1, 2 and 3. Medical and dental services:


full commitments in Modes 1 and 2, Mode 3 full commitments except that licensing is done only in cooperation with an Albanian professional whether this professional is a partner or an employee in the foreign company. Services provided by midwives, nurses, physiotherapists and paramedical personnel: full commitments in Modes 2 and 3 except that licensing is done only in cooperation with an Albanian professional. Unbound* limitations in Mode 1.

Oman Legal services, accounting, taxation, architectural, engineering, integrated engineering, urban planning and landscape architectural services, medical and dental services, veterinary services : full commitments in Modes 1, 2 and 3.

Croatia Legal services: full commitments in Modes 1, 2 and 3 (except some limitations on practising Croatian law and with respect to memberships in Croatian associations). Accounting: full commitments in Modes 1, 2 and 3 with some limitations on market access in Modes 1 and 3. Taxation, architectural, engineering, landscape architectural services: full commitments in Modes 1, 2 and 3. Urban planning: commitments in Modes 2 and 3. Medical and dental Services: unbound limitations in Mode 1* (except for telemedicine) and commitments in Modes 2 and 3. Veterinary services: full commitments in Modes 1, 2 and 3.

Lithuania Legal, auditing, accounting, taxation, architectural, engineering and integrated engineering, urban planning and landscape architectural, medical and dental, and veterinary services: full commitments in Modes 1, 2 and 3, except some limitations in Modes 1 and 3 in auditing and Mode 3 in medical and dental services. Public medical insurance will not reimburse medical costs incurred abroad; services provided by midwives, nurses, physiotherapists and para-medical personnel: Mode 1 unbound, Mode 2 no limitations, except public medical insurance will not reimburse medical costs incurred abroad, Mode 3 market access limited to sole proprietorship only.

Moldova Legal services: full commitments in Modes 1, 2 and 3 for consultancy on home and third country and international law; Mode 1 and 3 limitations for consultancy on home country and international law. Accounting, taxation, architectural, engineering, integrated engineering and urban planning and landscape architectural services: full commitments in Modes 1, 2 and 3.

China Legal services (excluding Chinese law practice): full commitments in Modes 1 and 2. Mode 3 geographic and quantitative limitations for one year after accession, and residency limited to six months per year. Business scope defined. Accounting, auditing and bookkeeping services: full commitments in Modes 1 and 2. Mode 3 limitations on partnerships or incorporated accounting firms. Taxation services: Full commitments in Modes 1 and 2. Mode 3 limitations on joint ventures with foreign majority ownership for six years after accession. Architectural, engineering, integrated engineering and urban planning services: Full commitments in Modes 1 and 2 except for scheme design. Mode 3 limitations on joint ventures with foreign majority ownership for five years after accessions, and home country registration requirements. Medical and dental services: Full commitments in Modes 1 and 2. Mode 3 limitations on joint ventures (length of service and majority of medical personnel of Chinese nationality).

Chinese Taipei Legal services: full commitments in Modes 1 and 2. Mode 3 access restricted and dependent on approval of AFLA. Accounting, auditing and bookkeeping services: full commitments in Modes 1, 2 and 3 with Mode 1 and 2 restrictions for services relating to accountant attestation practice and Mode 3 restricting access to natural persons having established an office other than in a form of a company. Taxation services: full commitments in Modes 1, 2 and 3 with Mode 1, 2 and 3 restrictions for Chinese Taipei's income tax certification services. Architectural, engineering, integrated engineering, urban planning and landscape architectural services: full commitments in Modes 1, 2 and 3 with restrictions on services related to architectural certification practice and professional engineer certification practice. Veterinary services: full restrictions in Modes 1, 2 and 3


with Mode 1 restrictions on services related to prescription, diagnosis and examination and Mode 3 restrictions on access to natural persons having established an office other than in a form of a company and qualification requirements.

Armenia Legal services: full commitments in Modes 1, 2 and 3, except limitations in Modes 1 and 3 for drafting of legislative documents and notarising services. Accounting services: full commitments in Modes 1, 2 and 3. Auditing services: full commitments in Modes 1, 2 and 3. Book-keeping, taxation, architectural, engineering, integrated engineering, urban planning and landscape architectural, medical and dental, and veterinary services: full commitments in Modes 1, 2 and 3.

FYROM Legal and accounting, taxation, architectural, engineering, integrated engineering services: full commitments in Modes 1, 2 and 3. Auditing services: restrictions in Modes 1, 2 and 3. Urban planning, landscape architectural and veterinary services: full commitments in Modes 1 and 2, Mode 3 unbound. Medical and dental services and services provided by midwives, nurses, physiotherapists and para-medical personnel: unbound (negotiations after January 2004).

Cambodia Legal, accounting, auditing, book-keeping, taxation, architectural, engineering, integrated engineering, urban planning, landscape architectural and specialized medical services: full commitments in Modes 1, 2, 3 except Mode 3 legal services require commercial association, Mode 1 accounting, auditing book-keeping require commercial presence and Mode 1 unbound in specialized medical services.

Nepal Legal, accounting , architectural, engineering, integrated engineering, urban planning and landscape architectural and veterinary services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity capital. Additional commitment to adopt WTO accounting disciplines within five years.

Saudi Arabia Legal services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity capital and a restriction on the appearance of non-Saudi lawyers in court for pleading cases. Accounting, auditing, book-keeping, taxation, architectural, engineering, integrated engineering, urban planning, landscape architectural, medical and dental and veterinary services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity capital.

Viet Nam Legal Services (excluding participation in legal proceedings in the courts and legal documentation and certification services): full commitments in Modes 1 and 2. Mode 3 restriction on establishment of commercial presence in Viet Nam by foreign lawyers organizations. Accounting, auditing and bookkeeping services: full commitments in Modes 1, 2 and 3. Taxation services: full commitments in Modes 1 and 2. Full commitments in Mode 3, except time-restricted limitations as specified on market access for one year. Architectural services: full commitments in Modes 1 and 2. Mode 3 limitation on foreign-invested enterprises (for two years). Engineering and integrated engineering services: full commitments in Modes 1 and 2. Mode 3 market access and national treatment limitations on the right of foreign-invested enterprises to provide services for a period of 2 years and the supply of services subject to government authorization. Urban planning and urban landscape architectural services: full commitments in Modes 1 and 2. Mode 3 market access and national treatment limitations on establishment of foreign-invested enterprises for two years and with respect to certification requirements. Veterinary services: full commitments in Modes 1 and 2. Mode 3 authorization requirements for access of natural persons.

Tonga Legal services, accounting and bookkeeping services, architectural services, engineering services, integrated engineering services, urban planning and landscape architectural services, medical and dental services and veterinary services: full commitments in Modes 1, 2 and 3.


Ukraine All Legal Services, accounting and bookkeeping services, taxation services, architectural services, engineering services, integrated engineering services, urban planning and landscape architecture services and veterinary services: full commitments in Modes 1, 2 and 3. Notary services: Modes 1 and 3 commitments permitting only Ukraine citizens to supply notary services. Auditing services: full commitments in Modes 2 and 3. Mode 1 limitations requiring an official audit report, confirmed by an auditor or auditing firm of Ukraine. Medical and dental services: full commitments in Modes 1 and 2. Mode 3 limitation on professional qualification requirements. Private services provided by Midwives, Nurses, Physiotherapists and Paramedical Personnel: Mode 1 unbound. Full commitments in Mode 2. Mode 3 limitations on professional qualification requirements.

Cape Verde Legal services: full commitments in Modes 1, 2 and 3. Accounting, auditing and bookkeeping services: full commitments in Mode 2. Modes 1 and 3 limitations on registration and maximum level of foreign equity capital, respectively. Taxation services: full commitments in Modes 1, 2 and 3. Architectural services: full commitments in Modes 1 and 2. Mode 3 limitation on maximum level of foreign equity capital. Engineering and integrated engineering services for other turnkey projects: full commitments in Modes 1, 2 and 3. Urban planning and landscape architectural services: full commitments in Modes 2 and 3. Mode 1 limitation on registration. Veterinary services: Mode 1 unbound. Full commitments in Mode 2. Mode 3 limitation on qualification and registration.

Other business services (Computer and Related, Research and Development, Real Estate, Rental/Leasing Without Operators, Other)

Ecuador Computer and related services: full commitments in Modes 2 and 3. Airline computer reservation system: full commitments in Modes 1, 2 and 3. Rental or leasing of cars and ships without operators, services incidental to mining, related scientific and technical consulting services : full commitments in Modes 2 and 3. Other business services: Management consulting and related services: full commitments in Modes 1,2 and 3, services incidental to mining: Mode 1 unbound, full commitments in Modes 2 and 3, related scientific services: Mode 1 unbound, full commitments in Modes 2 and 3.

Mongolia Management consulting, engineering services, technical testing and analysis services, services incidental to mining and related scientific and technical consulting services: full commitments in Modes 1, 2 and 3.

Bulgaria Computer and related services: full commitments. Research and development services: full commitment. Advertising services, market research and opinion polling services, management consulting services, technical testing and analysis services, services incidental to agriculture, hunting, forestry, fishing, mining, manufacturing, maintenance and repair of equipment (excluding transport equipment), building cleaning services, photographic services and packaging services : full commitments in Modes 1, 2 and 3, except Mode 1 unbound for Technical testing and maintenance and repair of equipment and Mode 1 unbound* for services incidental to mining and building cleaning services.

Panama Computer and related services: full commitments. Rental of cars without drivers: only modes 1 and 2. Advertising: no national treatment for modes 1 and 2. Association with national firm required for mode 3. Management consulting and related services: full commitments. Services incidental to agriculture, hunting and forest: partial commitments. Services incidental to fishing: modes 1 and 2. Services incidental to mining and related to manufacturing: full commitments. Liberal commitments also in some other business services.


Kyrgyz Republic Computer and related services, research and development services, rental/leasing without and with operators services, advertising services, management consulting services, technical testing and analysis services, services incidental to agriculture, hunting, forestry, mining, and manufacturing, scientific and technical consulting services, maintenance and repair of equipment (excluding transport equipment), printing and publishing services, convention services, and market research and opinion monitoring service: full commitments. Real estate services: no mode 3, full commitment on modes 1 and 2. Services incidental to fishing: full commitment on modes 1 and 2. Services incidental to energy distribution: no modes 1 and 2, mode 3 commitment excluding electricity distribution.

Latvia Computer and related services (except airline computer reservation systems): full commitments in all sub-sectors. Research and development services: full commitments on (a) and (b). Rental/leasing without operators relating to ships, relating to other machinery and equipment and other: full commitments. Other business services: advertising, market research and public opinion polling, management consulting services, services related to management consulting, technical testing and analysis, services incidental to agriculture, hunting, forestry, mining, manufacturing (some exclusions), energy distribution, related scientific and technical consulting services, maintenance and repair of equipment (some exclusions), building-cleaning, photographic, packaging, printing, publishing, convention and some other services: full commitments in Modes 1, 2 and 3 except Mode 1 unbound* for packaging, and building-cleaning services.

Estonia Advertising services, market research and opinion polling, management consulting services, services related to management consulting, technical testing and analysis services, consulting services relating to manufacturing, maintenance and repair of equipment, photographic services, printing, publishing, convention services: full commitments, mode 4 unbound.

Jordan Computer and related services: full commitments in Modes 1, 2 and 3. Research and development services: commitments in Modes 1,2 and 3 with some restrictions in Mode 3. Real estate services full commitments only in Mode 2. Rental and other business services: commitments in Modes 1 and 2; limitations in Mode 3 on market access. Advertising services: full commitment in Mode 1 and 2; mode 3 restrictions to nationals and partnerships with majority national ownership. Market research, management consulting services and other business services: full commitments in Modes 1, 2 and 3. Public opinion polling, technical consulting and maintenance of equipment: Mode 1 unbound limitations; commitments in Modes 2 and 3. Photographic services: unbound* limitations in Mode 1; commitments in Mode 2 and limitations in Mode 3 on market access. Printing and publishing services: full commitments in Modes 1, 2 and 3 except certain limitation in Mode 3 on market access.

Georgia Computer and related services: full commitments in Modes 1, 2 and 3, except for unbound limitations in Mode 1 on maintenance and repair services of office equipment. Research and development services: full commitments in Modes 1, 2 and 3. Real estate services: full commitments in Modes 1, 2 and 3. Rental/leasing services without operators: full commitments in Modes 1, 2 and 3. Other business services: advertising, market research, management consulting services, services related to management consulting, technical testing and analysis services, services incidental to agriculture, hunting, forestry, fishing, mining, manufacturing, energy distribution, placement and supply services of personnel, scientific and technical consulting, packaging, photographic, printing, publishing and convention services: full commitments in Modes 1, 2 and 3, except for printing, publishing and convention services where there are certain limitations on market access in Mode 3. Some other business services (repair services of personal and household goods, repair services incidental to metal products, machinery and equipment and some other business services): full commitments in Modes 2 and 3, except for other business services (CPC 879 exc. 87909) where foreign persons are allowed to supply services only through joint ventures. Mode 1 unbound*.


Albania Computer and related services: full commitments in Modes 1, 2 and 3. Other business services, including advertising, management consulting: full commitments in Modes 1, 2 and 3.

Oman Computer and related services: full commitments in Modes 1, 2 and 3 (starting no later than 1 January 2003, commercial presence of wholly foreign-owned subsidiaries will be permitted). Research and development services: full commitments in Modes 1, 2 and 3. Other business services: advertising, market research, management consulting services, services related to management consulting, technical testing and analysis services, services incidental to agriculture, hunting, forestry, fishing, mining, manufacturing, energy distribution, related scientific and technical consulting, maintenance and repair of equipment, building cleaning, packaging and convention services: full commitments in Modes 1, 2 and 3, except Mode 3 market access limitations for building cleaning and packaging.

Croatia Computer and related services and research and development services: full commitments in Modes 1, 2 and 3. Research and development services: full commitments in Modes 1, 2 and 3. Real estate services: commitments in Modes 1, 2 and 3 except limitation on market access in Mode 1 (commercial presence required). Rental leasing services without operators: full commitments in Modes 1, 2 and 3. Other business services: advertising, market research and public opinion polling, management consulting services, services related to management consulting, technical testing and analysis services (some exclusions), services incidental to agriculture, hunting, forestry, fishing, manufacturing (some exclusions), energy distribution, related scientific and technical services, maintenance and repair of equipment, publishing, convention and translation services: full commitments in Modes 1, 2 and 3, except Mode 1 limitations for technical testing and analysis services, services incidental to energy distribution, related scientific and technical consulting services, and Mode 1 unbound* for maintenance and repair of equipment. Placement and supply services of personnel: unbound except for placement and supply of Croatian nationals with some limitations.

Lithuania Computer and related, research and development, rental and leasing services: full commitments in Modes 1, 2 and 3 except Mode 3 unbound for the rental and leasing of other transport equipment and some Mode 3 limitations on the rental and leasing of ships and aircraft; other business services: full commitments in Modes 1, 2 and 3 except Mode 3 unbound for consulting services incidental to agriculture, hunting and forestry and some Mode 3 limitations on printing and publishing.

Moldova Computer and related, research and development, rental and leasing, real estate services and other business services: full commitments in Modes 1 and 2. Some Mode 3 limitations (supply through legal persons incorporated in Moldova).

China Computer and related services: Full commitments in Modes 1, 2 and 3, except foreign majority ownership in joint ventures for software implementation and data processing services. Mode 4 limitations on qualifications. Real estate services: own or leased services: Full commitments in Modes 1, 2 and 3 except wholly foreign-owned enterprises not permitted for high standard real estate projects; fee or contract based: Full commitments in Modes 1 and 2. Mode 3 only in the form of joint-ventures. Other business services: advertising services: limitations in Modes 1, 2 and 3; management consulting services: full commitments in Modes 1 and 2. Mode 3 limitations on joint-ventures for six years after accession; technical testing and analysis and freight inspection services: full commitments in Modes 1 and 2. Mode 3 limitations on foreign ownership for four years after accession; services incidental to agriculture, forestry, hunting and fishing, related scientific technical consulting, packaging, convention and translation and interpretation, maintenance and repair, and rental and leasing services: full commitments in Modes 1 and 2. Mode 3 limitations on joint-ventures only.


Chinese Taipei Computer and related, research and development, real estate, rental/leasing without operators, and other business services: full commitments in Modes 1, 2 and 3, except Mode 1 unbound* for building-cleaning services and placement and supply of personnel.

Armenia Computer and related, research and development, real estate, rental/leasing without operators, advertising, markets research and public opinion polling, management consulting and related, consulting incidental to manufacturing, maintenance and repair of equipment, printing and publishing, convention, translation and interpretation services: full commitments in Modes 1, 2 and 3, except Mode 1 unbound* for real estate services; technical testing and analysis services: Mode 1 unbound, Mode 2 full commitments, Mode 3 limitations.

FYROM Computer and related, R&D on social science and humanities (except research on domestic historical and cultural identity): full commitments in Modes 1, 2 and 3. Real estate and land services: Mode 1 unbound, full commitments in Modes 2 and 3. Rental/leasing without operators: full commitments in Modes 1, 2 and 3. Other business services: full commitments in Modes 1, 2 and 3, except Mode 3 unbound for market research and public opinion polling services, Mode 3 unbound and Mode 1 restriction on registration for technical testing and analysis services, Mode 1 and 3 unbound for investigation and security, Mode 1 unbound for building and cleaning, photographic and packaging services, and Mode 3 restrictions on printing and publishing in respect to access to subsidies.

Cambodia Computer and related, rental and leasing of studio recording equipment, advertising, market research, management counselling and related, technical testing and analysis services, services incidental to mining and energy distribution, placement and supply of personnel, engineering related, technical consulting and packaging services: full commitments in Modes 1, 2 and 3.

Nepal Computer and related, research and development, rental/leasing without operators and other business services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity capital.

Saudi Arabia Computer and related, research and development, rental/leasing without operators and other business services: full commitments in Modes 1, 2 and 3.

Viet Nam Computer and related service: full commitments in Modes 1 and 2. Mode 3 limitations on capacity to provide services of foreign-invested enterprises; branching; and residence of chief of branch. Research and development services: full commitments in Modes 1, 2 and 3. Rental/leasing services without operators: full commitments for the rental and leasing of aircraft. Mode 1 unbound for the rental and leasing of other machinery and equipment, except as specified for industrial machinery and equipment. Full commitments in Mode 2. Mode 3 unbound. Advertising services: full commitments in Modes 1 and 2. Mode 3 limitation on the establishment of joint venture or business cooperation contracts between foreign service suppliers and Vietnamese partners. Market research services: full commitments in Modes 1 and 2. Mode 3 limitation on maximum capital contribution to joint ventures. Management consultant services: full commitments in Modes 1 and 2. Mode 3 limitation on branching. Services related to management consulting: full commitments in Modes 1 and 2. Mode 3 limitations on branching; joint ventures and business cooperation contracts; and arbitration and conciliation services. Technical testing and analysis services: Mode 1 unbound, full commitment in Mode 2. Mode 3 limitation on private suppliers' access. Services incidental to agriculture, hunting and forestry: full commitments in Modes 1 and 2. Mode 3 market access and national treatment limitations on joint-venture or business co-operation contracts; maximum level of foreign capital contribution to joint ventures; and access restriction to certain geographical areas. Services incidental to mining: Modes 1 and 2 market access and national treatment limitations on registration and the maximum level of foreign capital contribution to joint ventures. Full commitments in Mode 3. Services incidental to manufacturing: full commitments in Modes 1


and 2. Mode 3 limitations on the maximum level of foreign capital contributions to joint ventures. Full commitments in Modes 1 and 2 on national treatment. Mode 3 unbound. Related scientific and technical consulting services: Modes 1 and 2 limitations on company registration and the maximum foreign capital contribution to joint ventures. Full commitments in Mode 3. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment): full commitments in Modes 1 and 2. Mode 3 limitations on the maximum foreign capital contribution to joint ventures.

Tonga Computer and related services and other business services: full commitments in Modes 1, 2 and 3.

Ukraine Computer and related services, research and development services, real estate services, rental/leasing services without operators, other business services: full commitments in Modes 1, 2 and 3. Photographic services (excluding aerial photography): Mode 1 unbound. Full commitments in Modes 2 and 3.

Cape Verde Computer and related services, research and development services, real estate services, rental/leasing services without operators, other business services (except translation services ): full commitments in Modes 1, 2 and 3. Translation services: Modes 1 and 3 limitations. Full commitments in Mode 2.

2. Communication Services

Ecuador Telecommunications: full commitment on all value added services; cellular telephony, full commitment, but no mode 1.

Mongolia Postal services, courier services and value added telecommunications services ; full commitments.

Bulgaria Telecommunications: basic telecommunications: full commitment, but competition in public voice services as from 2003 and in infrastructure as from 2005. The telecommunications commitments include the Reference Paper on regulatory principles. Full commitment on on-line information and data base retrieval, enhanced/value added facsimile, code and protocol conversion, telecommunication equipment rental and sale services and consulting services.

Panama Telecommunication services: phased-in commitment in value added services, within one year though association with national company, within five years directly (uncertain legal status of these commitments due to location in AD column).

Kyrgyz Republic Postal services: unbound limitations in Mode 1 and 3, full commitments in Mode 2. Courier services: full commitment. Telecommunications services: full commitments on value added and basic services (for international and long distance telephone, telex, telegraph, mobile voice, mobile data and paging services: phase in as from 2003); includes full commitments on regulatory principles.

Latvia Land-based courier services: full commitments in Modes 1, 2 and 3. Telecommunications services: full commitments on basic and value added services, but until 2003 all infrastructure and basic services reserved to national operator.

Estonia Telecommunication services: full commitments, Mode 4 unbound on all basic and value-added services but as of 1 January 2003 domestic inter-city and international services have to be switched over the network of the Estonian Telephone Company Ltd. In Reference Paper attached to


WT/ACC/EST/28/Add.2 are additional commitments Estonia undertakes as of six months from accession.

Jordan Courier services: full commitments in Modes 1, 2 and 3 with limitations on market access in Mode 3 ( requirement of 51 per cent foreign equity until 1 January 2004). Telecommunication services (all sub-sectors): full commitments in Modes 1 and 2 (except that international call back is not allowed until 31 December 2004, some limitations in Mode 3 until 31 December 2004. Global mobile personal Communication by Satellite: full commitments in Modes 1, 2 and 3 (authorization required). Paging and pay-phone services: full commitments in Modes 1 and 2 (except for international call back), limitations on market access in Mode 3 until 31 December 2004.

Georgia Courier services: full commitments in Modes 1, 2 and 3. Telecommunication services: full commitments in Modes 1, 2 and 3 for Voice telephone services, packet-switched data and circuit-switched data transmission services and telex services.

Albania Postal services related to parcels and courier services: full commitments in Modes 1, 2 and 3. Telecommunication services (all sub-sectors): full commitments in Modes 1, 2 and 3 from 1 January 2003 (until then limitations on market access).

Oman Courier services: full commitments in Modes 1, 2 and 3, except mode 3 limitations on market access to be eliminated on 1 January 2003. Basic and enhanced Telecommunication services: commitments in Modes 1 and 2 with limitations in Mode 1 on market access to be phased out n later than 1 January 2003 (for Telex and Mobile services) or 1 January 2004 (Voice telephone, Packet and Circuit Switched data). Payphone services: full commitments in Modes 1, 2 and 3 from 1 January 2001 and from 1 January 2002 for calling card services. Private leased circuit services, data and Internet services: full commitments in Modes 1, 2 and 3 from 1 January 2003.

Croatia Courier services: full commitments in Modes 1, 2 and 3. Basic telecommunication services: As of 1 January 2003 full commitments in Modes 1, 2 and 3. Enhanced telecommunication services: commitments in Modes 1, 2 and 3 with limitations on market access (only over network infrastructure leased from HT). None as of 1 January 2001. Mobile services: full commitments in Modes 1, 2 and 3 from 1 January 2001 (until then limitations on market access).

Lithuania Courier services: full commitments in Modes 1, 2 and 3. Basic and enhanced telecommunication services: Commitments in Modes 1, 2 and 3 with some limitations in modes 1 and 3 (Lietuvos telekomas have some exclusive rights until 1 January 2003).

Moldova Postal services: International postal services are monopoly of Posta Moldova in Modes 1 and 3. Also post office counter services until end 2004. Basic and enhanced telecommunication services: Commitments in Modes 1, 2 and 3 with limitations in modes 1 and 3 for public telephone services, satellite communications, business network services and telegraph and telex services to be phased out by end 2003.

China Courier services: full commitments in Modes 1 and 2. Mode 3 restrictions for four years after accession. Value-added telecommunication services: full commitments in Mode 2. Limitations in modes 1 and 3 on foreign investment and geographical restrictions for two years after accession. Basic telecommunication services: full commitments in Mode 2. Geographical and foreign investment limitations in Modes 1 and 3.

Chinese Taipei Land-based courier services: full commitments in Modes 1, 2 and 3. Basic telecommunication services: full commitments in Modes 1, 2. Mode 3 market access full commitments with restrictions. Mode 3 national treatment limitations (composition of Chairman and


board) on all except resale-based services. Value-added telecommunication services: full commitments in Modes 1, 2 and 3.

Armenia Courier Services: full commitments in Modes 1, 2 and 3. Basic telecommunication services: full commitments in Modes 1, 2 and 3, except unbound in modes 1 and 3 until 2014 for voice telephone facility based packet- and circuit-switched data transmission and facsimile services, telex and telegraph services, and public mobile services. International value-added telecommunication services: full commitments in Modes 1, 2 and 3. Telecommunication related services: full commitments in Modes 1, 2 and 3.

FYROM Postal services: Modes 1 and 3 market access limitations (universal postal services provided exclusively by the Macedonian Post Office), full commitments in Mode 2. Courier Services: full commitments in Modes 1, 2 and 3. Basic telecommunication services: Full commitments in Modes 1, 2 and 3 except for voice, telex, telegraph and private leased circuit services where Mode 1 and 3 limitations until 1 January 2005 (Macedonia Telecommunications exclusive provider). Mobile telecommunications – Mode 3 unbound until 1 January 2005. Value-added telecommunication services: full commitments in Modes 1, 2 and 3..

Cambodia Courier services: full commitments in Modes 1, 2 and 3. Basic telecommunication services: Mode 1 limitations until 2009, full commitments in Mode 2, Mode 3 limitations until 2009 and then local share-holding requirement. Value-added telecommunication services: full commitments in Modes 1, 2 and 3.

Nepal Courier services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity capital. Basic telecommunication services: full commitments in Modes 1 and 2. Mode 3 limitations on number of service providers until 2009, maximum foreign equity participation and majority of nationals on Board of a joint venture. Mobile telecommunication services: full commitments in Modes 1 and 2. Mode 3 limitations on number of service providers until 2009, maximum foreign equity participation. Value-added telecommunications: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation.

Saudi Arabia Courier services: full commitments in Modes 1, 2 and 3. Basic telecommunication services (except for broadcasting services) – public and private fixed telecommunications: Mode 1 limitations until the end of 2006. Mode 2 full commitments. Mode 3 limitations on maximum foreign equity participation. Services offered as public telecommunications services must be provided by a joint-stock company. Telecommunication services (except for broadcasting services) – public or private telecommunications; Value-added services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation. Mobile telephone services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation. Mobile voice services offered as a facilities-based public telecommunications service must be provided by a joint-stock company. Limitations on the number of licenses for VSAT satellite services until the end of 2005.

Viet Nam Courier services: full commitments in Modes 1 and 2. Mode 3 limitation on foreign ownership in joint ventures. Telecommunication services: Basic telecommunication and value-added services: Mode 1 limitation on wire-based and mobile terrestrial services and satellite-based services. Full commitments in Mode 2. Mode 3 limitations on non-facilities-based and facilities-based services and on maximum foreign capital contribution to legal capital of joint ventures.

Tonga Postal services, courier services and telecommunication services: full commitments in Modes 1, 2 and 3.


Ukraine Postal and courier services (including express delivery services): Modes 1, 2 and 3 limitations on licensing systems establishment for sub-sectors. Full commitments in Modes 1, 2 and 3 on national treatment. Telecommunication services (including basic telecommunications services and value-added telecommunications services): full commitments in Modes 1, 2 and 3.

Cape Verde Courier services: full commitments in Modes 1, 2 and 3. Telecommunication services: International voice and data transmission services and domestic and national long-distance voice services (on a fixed-line facilities-basis and for public use): Modes 1, 2 and 3 market access unbound until 31 December 2011. Full commitments in Modes 1, 2 and 3 on national treatment. Domestic and national long distance data services: Mode 1 unbound until 31 December 2011. Full commitments in Modes 2 and 3. Full commitments in Modes 1, 2 and 3 on national treatment. Voice and data transmission services (on a resale basis and for public use): Modes 1, 2 and 3 commitments on exclusivity over network of or circuits leased from a carrier licensed to provide facilities-based services. Full commitments in Modes 1, 2 and 3 on national treatment. Radio-based services (including paging): Mode 1 market access and national treatment unbound. Full commitments in Mode 2. Mode 3 limitation on maximum amount of licensed operators. Local and domestic long distance voice and data transmission services over a wireless network: Mode 1 unbound until 31 December 2011. Full commitments in Modes 2 and 3. Full commitments in Modes 1, 2 and 3 on national treatment. Voice and data transmission services for non-public use only: full commitments in Modes 1, 2 and 3 on market access and national treatment. Electronic mail, voice mail, on-line information and data base retrieval, EDI, code and protocol conversion: Mode 1 unbound until 31 December 2011. Mode 2 and 3 limitations on fixed lines (excluding radio-based). Full commitments in Modes 1, 2 and 3 on national treatment. Telecommunications related services: full commitments in Modes 1, 2 and 3.

Audio-visual services

Panama Full commitments in Modes 1, 2 and 3 with restrictions.

Kyrgyz Republic Full commitments in Modes 1, 2 and 3.

Jordan Full commitments in Modes 1 and 2. Mode 3 limitations on market access (motion picture and video-tape distribution services are subject to 50 per cent foreign equity limitation).

Georgia Full commitments in Modes 1 and 2. Mode 3 limitation on sound-recording.

Oman Full commitments in Modes 1 and 2, limitations in Mode 3 on foreign equity.

China Full commitments in Modes 1 and 2, limitations in Mode 3 on joint ventures.

Chinese Taipei Full commitments in Modes 1 and 2. Mode 3 limitations on domestic production for radio and television services.

Armenia Full commitments in Modes 1, 2 and 3.

Saudi Arabia Motion picture and home video entertainment distribution services: full commitments in Modes 1 and 2. Radio and television production and distribution services: full commitments in Mode 2.

Viet Nam Motion picture production: Modes 1 and 2 unbound. Mode 3 limitations on business cooperation contracts and joint ventures and on the maximum foreign capital contribution. Full commitments in Mode 3 on national treatment. Motion picture distribution: Mode 1 market access and national treatment unbound. Full commitments in Mode 2. Mode 3 limitations on


business cooperation contracts and joint ventures and on the maximum foreign capital contribution. Full commitments in Modes 2 and 3 on national treatment. Motion picture projection service: Mode 1 market access and national treatment unbound. Full commitments in Mode 2. Mode 3 limitations on business cooperation contracts and joint ventures; on the maximum foreign capital contribution and on the engagement with foreign service suppliers in the cultural sector. Full commitments in Modes 2 and 3 on national treatment. Sound recording: Modes 1 and 3 market access and national treatment unbound. Full commitments in Mode 2.

Tonga Full commitments in Modes 1, 2 and 3. Modes 1, 2 and 3 national treatment unbound for support programmes preserving or promoting the cultural identity.

Cape Verde Full commitments in Modes 1, 2 and 3. Modes 1, 2 and 3 national treatment unbound for support programmes preserving or promoting the cultural identity.

3. Construction Services

Ecuador Construction: site preparation work for mining: full commitments in Modes 1, 2 and 3.

Mongolia Installation and assembly work, building completion and finishing work: full commitments in Modes 2 and 3, unbound limitations in Mode 1.

Bulgaria Construction and related engineering services: unbound* limitations in Mode 1, full commitments in Mode 2. Mode 3 limitations on projects of national or regional significance (partnership with nationals requirement) and general accreditation/qualification requirement.

Panama Construction and related engineering services: unbound* limitations in Mode 1, full commitments in Mode 2. Mode 3 commitment on national licensing requirement, unbound limitations in Mode 3 on national treatment.

Kyrgyz Republic Construction and related engineering services: full commitments in Modes 1, 2 and 3.

Latvia Construction and related engineering services (five sub-sectors): unbound* limitations in Mode 1, full commitments in Modes 2 and 3.

Estonia Construction services: full commitments in Modes 1 and 2. Mode 3 national treatment limitation (at least one responsible person (project manager) must be resident of Estonia).

Jordan Construction and related engineering services (five sub-sectors): Unbound* limitations in Mode 1, full commitments in Modes 2 and 3 on national treatment. Limitations in Mode 3 on market access (maximum 50 per cent foreign equity and the number of foreign engineers not to exceed twice the number of qualified nationals employed by the same firm).

Georgia Construction and related engineering services (five sub-sectors): unbound limitations in Mode 1 (other than consulting and advisory services), commitments in Modes 2 and 3 with limitations on national treatment in mode 3 limitations (not less than 50 per cent of the staff must be Georgian nationals).

Albania Construction and related engineering services (five sub-sectors): full commitments in Modes, 1, 2 and 3.

Oman Construction and related engineering services (five sub-sectors): full commitments in Modes, 1, 2 and 3.


Croatia Construction and related engineering services (five sub-sectors): unbound* limitations in Mode 1, full commitments in Modes 2 and 3.

Lithuania Construction and related engineering services (five sub-sectors): Mode 1 unbound*; full commitments in Modes 2 and 3.

Moldova Construction and related engineering services (five sub-sectors): full commitments in Modes 1, 2 and 3.

China Construction and related engineering services: Mode 1 unbound*; full commitments in Mode 2; Mode 3 restrictions for foreign-owned enterprises.

Chinese Taipei Construction and related engineering services: Mode 1 unbound*; full commitments in Modes 2 and 3.

Armenia Construction and related engineering services (four sub-sectors): Mode 1 unbound*; full commitments in Modes 2 and 3.

FYROM Construction and related engineering services (four sub-sectors): Mode 1 unbound; full commitments in Modes 2 and 3.

Cambodia Construction and related engineering services (four sub-sectors): Mode 1 unbound*; full commitments in Modes 2 and 3.

Nepal General construction work for civil engineering and other services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation.

Saudi Arabia Construction and related engineering services: Mode 1 unbound*, except for consultancy and advisory services. Full commitments in Modes 2 and 3.

Viet Nam General construction work for building; general construction work for civil engineering; installation and assembly work; building completion and finishing work; other: Mode 1 market access and national treatment unbound. Full commitments in Mode 2. Mode 3 market access and national treatment limitation on 100 per cent foreign-invested enterprises and the residence of the chief of branch.

Tonga Construction and related engineering services (five sub-sectors): full commitments in Modes 1, 2 and 3.

Ukraine Construction and related engineering services: full commitments in Modes 1, 2 and 3.

Cape Verde Construction and related engineering services (five sub-sectors): Mode 1 unbound, full commitments in Modes 2 and 3.

4. Distribution Services

Ecuador Wholesale trade services: unbound limitations in Mode 1, full commitments in Modes 2 and 3.

Mongolia Wholesale trade services: full commitments in Modes 1, 2 and 3. Retailing services: commitments in Mode 2. No franchising sector.


Bulgaria Headnote: excludes some categories of products for all sectors and contains criteria for economic needs test. Commission agents' services: unbound limitations in Mode 1, full commitments in Modes 2 and 3. Wholesale trade services: unbound limitations in Mode 1, full commitments in Mode 2 commitments with some limitations on market access in Mode 3 but unbound limitations for national treatment. Retailing services: same as wholesale, but full commitments on national treatment in Mode 3. Franchising: commitments in Modes 1 (but access is granted to juridical persons only) and 2. Unbound limitations on market access, full commitments on national treatment in Mode 3.

Panama Commission agents and wholesale trade services full commitments in Modes 1, 2 and 3. No retail services sector. Franchising: commitments in Modes 1, 2 and 3 with limitations on market access in Mode 1 and 3.

Kyrgyz Republic Commission agents and wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3 (excluding alcoholic beverages, tobacco, and pharmaceutical for wholesale and alcoholic beverages and tobacco for retail).

Latvia Commission agents, wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3.

Estonia Commission agents' services, wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3.

Jordan Commission agents' services: full commitments in Modes 1, 2 and 3 but commercial presence is required in Mode 1 (until 1 January 2003) and in Mode 3 market access is restricted to Jordanian nationals and Jordanians majority ownership by nationals in Commission agents' services. Wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3 with some limitations on market access in Mode 3.

Georgia Commission agents' services, wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3.

Albania Commission agents' services, wholesale trade services, franchising: full commitments in Modes 1, 2 and 3. Retailing services: commitments in Mode 1, 2 and 3 (except for retailing goods under sub-sector 63211).

Oman Commission agents' services, wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3.

Croatia Commission agents' services, wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3.

Lithuania Commission agents' services, wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3.

Moldova Commission agents' services, wholesale trade services, retailing services, franchising: full commitments in Modes 1, 2 and 3.

China Commission agents' services, wholesale trade services: Mode 1 unbound; full commitments in Mode 2; Mode 3 restrictions for five years after accession. Retailing services (excluding tobacco): Mode 1 unbound except for mail order; full commitments in Mode 2; Mode 3 restrictions on joint enterprises. Franchising and wholesale or retail trade services away from a fixed location : Full commitments in Modes 1 and 2. Full commitments in Mode 3 three years after accession.


Chinese Taipei Commission agents', wholesale trade, retailing, and franchising services: full commitments in Modes 1, 2 and 3.

Armenia Commission agents', wholesale trade, retailing, and franchising services: full commitments in Modes 1, 2 and 3.

FYROM Commission agents', wholesale trade, retailing, and franchising services: full commitments in Modes 1, 2 and 3.

Cambodia Commission agents and franchising services: Modes 1, 2 and 3 unbound until end 2008, then full commitments. Wholesale trade, retailing and other services: full commitments in Modes 1, 2 and 3.

Nepal Commission agents services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation. Wholesale and retailing services: unbound except as indicated in horizontal section until certain conditions met. Except wholesale trade and retail services of radio and television equipment, musical instruments and records, music scores and tapes : full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation. Franchising services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation.

Saudi Arabia Wholesale trade and retailing services: full commitments in Modes 1 and 2. Mode 3 limitations on foreign equity participation and on minimum levels of foreign investment. Minimum size of outlets may be prescribed and a percentage of Saudi employees needs to be trained each year. Franchising services: Mode 1 unbound. Full commitments in Mode 2. Mode 3 limitations on foreign equity participation and preconditions on the foreigners' work experience.

Viet Nam Commission agents' services, wholesale trade services, and retailing services: Mode 1 market access and national treatment unbound, except for full commitments for the distribution of products for personal use and the distribution of legitimate computer software for personal and commercial use. Full commitments in Mode 2. Mode 3 limitation on maximum levels of foreign capital contribution in joint ventures. Franchising services: full commitments in Modes 1 and 2. Mode 3 market access and national treatment limitations.

Tonga Commission agents' services: Modes 1 and 2 market access and national treatment unbound. Full commitments in Mode 3. Wholesale trade services and retailing services: full commitments in Modes 1 and 2. Unbound limitation in Mode 3 market access and national treatment. Franchising: full commitments in Modes 1, 2 and 3.

Ukraine Commission agents' services, wholesale trade services, ,retailing services, franchising): full commitments in Modes 1 and 2. Mode 3 market access limitations on foreign participation only applies to wholesale trade services of books, newspapers, magazines (except stationary).

Cape Verde Wholesale trade services (excluding the importation of tobacco and importation and sale of precious metals for use by the national bank, pharmaceuticals, produced in Cape Verde for a period of 3 years from the date of accession, and fuel), retailing services (including the sales of pharmaceuticals and fuel), franchising and wholesale and retail trade services, relating to the sales of automobiles: full commitments in Modes 1, 2 and 3.

5. Educational Services

Bulgaria Privately funded adult education: full commitment. Privately funded primary and secondary education: no (MA) Mode 1, access only for juridical persons (no natural persons and no


associations), compliance with state educational and health requirements. No commitments on higher education.

Panama Primary, secondary and higher education services: full commitments in Modes 1 and 2, unbound limitations in Mode 3 on national treatment and certain limitations on market access (must be approved by the Ministry of Education).

Kyrgyz Republic Primary, secondary, higher and adult education services: full commitments in Modes 1, 2 and 3 (except for education funded from state sources).

Latvia Primary, secondary, higher and adult education services: full commitments in Modes 1, 2 and 3.

Estonia Primary, secondary, higher and adult education services: full commitments in Modes 1, 2 and 3.

Jordan Primary and secondary educational services: unbound limitations in Mode 1; full commitments in Modes 2 and 3. Higher, adult education services and cultural centres: full commitments in Modes 1, 2 and 3 (with nationality requirement in Mode 3).

Georgia Primary, secondary, higher and adult education services: full commitments in Modes 1, 2 and 3.

Albania Primary and secondary educational services: unbound limitations in Mode 1 on market access, full commitments in Modes 2 and 3. Higher secondary, higher and adult education services: full commitments in Modes 1, 2 and 3.

Oman Secondary, higher, adult education and other services: full commitments in Modes 1, 2 and 3.

Croatia Secondary educational services: unbound limitations in Mode 1, commitments in Modes 2 and 3 (for legal persons). Higher, Adult Education and Other Educational services (correspondence): full commitments in Modes 1, 2 and 3.

Lithuania Primary and secondary services: full commitments in Modes 1, 2 and 3, but Mode 3 limitation on national treatment (permit required). Higher and adult education services and other educational services: full commitments in Modes 1, 2 and 3.

Moldova Primary, secondary, higher and adult education services and other educational services: full commitments in Modes 1, 2 and 3.

China Primary, secondary, higher and adult education services and other educational services (excluding special education services): Mode 1 unbound; full commitments in Mode 2; Mode 3 limitations for joint schools and unbound for national treatment; Mode 4 limitations on qualifications.

Chinese Taipei Student placement services for overseas studies and education services: full commitments in Modes 1 and 2. Mode 3 limitations on president/chairman and composition of board.

Armenia Higher and adult education services: full commitments in Modes 1, 2 and 3.

FYROM National treatment unbound in all modes for grants and scholarships. Secondary, higher and adult education services: full commitments in Modes 1, 2 and 3.


Cambodia Higher, adult and other educational services: full commitments in Modes 1, 2 and 3.

Nepal Higher, adult and other education services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation (except if funded from state resources).

Saudi Arabia full commitments in Modes 1, 2 and 3.

Viet Nam Secondary education services: Modes 1 and 3 market access and national treatment unbound. Full commitments in Mode 2. Higher education, Adult education and other education services: Mode 1 market access and national treatment unbound. Full commitments in Mode 2. Mode 3 market access limitation on joint ventures. Mode 3 national treatment limitation on foreign teachers.

Tonga Primary, secondary, higher and adult education services and other educational services: full commitments in Modes 1, 2 and 3.

Ukraine Primary, secondary, higher and adult education services and other educational services: full commitments in Modes 1, 2 and 3, except for primary education, secondary education and higher education services: Mode 3 limitation on head of a higher education institution (citizen of Ukraine only).

Cape Verde Secondary, higher and adult education services and other educational services (limited to privately funded education services only): full commitments in Modes 1, 2 and 3.

6. Environmental Services

Ecuador Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and other: full commitments in Modes 1, 2 and 3.

Bulgaria Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and other: full commitments: unbound* limitations in Mode 1, and full commitments in Modes 2 and 3.

Panama Exclusively: cleaning services of exhaust gases and nature and selective landscape protection services: full commitments in Modes 1, 2 and 3.

Kyrgyz Republic Sewage services: full commitments in Modes 1, 2 and 3. Refuse disposal, sanitation: full commitments in Modes 1, 2 and 3.

Latvia Sewage services: full commitments in Modes 1, 2 and 3. Refuse disposal, sanitation and other services: unbound* limitations in Mode 1, full commitments in Modes 2 and 3.

Estonia Sewage services, refuse disposal, sanitation and other: full commitments in Modes 1, 2 and 3.

Jordan Sanitation and similar services: unbound* restrictions in Mode 1, full commitments in Modes 2 and 3. Cleaning services of exhaust gases, Noise abatement services and other environmental protection services: full commitments in Modes 1, 2 and 3.

Georgia Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and Noise abatement services: unbound limitations in Mode 1 (other than consulting and advisory services), full commitments in Modes 2 and 3. Other environmental protection services: commitments in Modes 1, 2 and 3 with certain limitations on market access in Mode 3.


Albania Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and noise abatement services: full commitments in Modes 1, 2 and 3.

Oman Sewage, refuse disposal, sanitation, cleaning services of exhaust gases and noise abatement services and Nature and landscape protection services: full commitments in Modes 1, 2 and 3.

Croatia Sewage, Refuse Disposal, Sanitation, Cleaning services of exhaust gases and noise abatement services: unbound limitations in Mode 1, full commitments in Modes 2 and 3 with some limitations on market access in Mode 3. Landscape protection services and other: commercial presence required in Mode 1, full commitments in Modes 2 and 3.

Lithuania Sewage services, sanitation and other environmental services: full commitments in Modes 1, 2 and 3. Refuse disposal: Mode 1 unbound, full commitments in Modes 2 and 3. Nature and landscape protection services: Mode 1 unbound*. Full commitments in Modes 2 and 3.

Moldova Sewage, refuse disposal, sanitation and other environmental services: full commitments in Modes 1, 2 and 3.

China Sewage, solid waste disposal, cleaning of exhaust gases, noise abatement, nature and landscape protection, other environmental protection and sanitation services: Mode 1 unbound for market access expect for environmental consultation services and full commitments for national treatment; full commitments in Mode 2; Mode 3 limitations for joint ventures.

Chinese Taipei Sewage, refuse disposal, sanitation and similar and other services: Mode 1 unbound*

for market access. Full commitments for national treatment Mode 1 and Modes 2 and 3.

Armenia Sewage, refuse disposal, sanitation and similar, cleaning of exhaust gasses, noise abatement and nature and landscape protection services: Mode 1 unbound*. Full commitments in Modes 2 and 3.

FYROM Sewage, refuse disposal, sanitation and similar, cleaning of exhaust gasses, noise abatement and nature and landscape protection services: Mode 1 unbound. Full commitments in Modes 2 and 3.

Cambodia Sewage, refuse disposal, sanitation and similar, cleaning of exhaust gasses, noise abatement, nature and landscape protection and other services: full commitments in Modes 1, 2 and 3.

Nepal Sewage, refuse disposal and sanitation and similar services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation.

Saudi Arabia Sewage, refuse disposal, sanitation and similar, cleaning of exhaust gasses, noise abatement, nature and landscape protection and other services: full commitments in Modes 1, 2 and 3.

Viet Nam Sewage services: Mode 1 market access and national treatment unbound, full commitments in Mode 2. Mode 3 market access limitation on services supplied in the exercise of governmental authority and on the maximum level of foreign capital contribution. Refuse disposal services: Mode 1 market access unbound, except for consulting services. Full commitments in Mode 2. Mode 3 market access limitation. Full commitments for national treatment Modes 1, 2 and 3. Other services: Cleaning services of exhaust gases and noise abatement services: Mode 1 market access and national treatment unbound, except for related consulting services. Full commitments in Mode 2. Mode 3 market access limitations. Environmental impact assessment services: full


commitments in Modes 1 and 2. Mode 3 market access limitation on maximum level of foreign ownership limited to four years from accession. Full commitments in Mode 3 thereafter without exception.

Tonga Sewage, refuse disposal, sanitation and similar services and other environmental services: full commitments in Modes 1, 2 and 3.

Ukraine Sewage, refuse disposal, sanitation and similar services and other environmental services : full commitments in Modes 1, 2 and 3.

Cape Verde Sewage, refuse disposal, sanitation and similar services and other environmental services: full commitments in Modes 1, 2 and 3.

7. Financial Services

Ecuador Insurance Services: unbound limitations in Modes 1 and 2 and further limitations on mode 4. Full commitments in Mode 3. Banking: full commitment with some national treatment restrictions in a footnote.

Mongolia Full commitment in insurance. Partial commitments in banking: excludes lending, financial leasing, securities, money broking, asset management, and other auxiliary and advisory services.

Bulgaria Insurance services: important aspects of commitments phased-in (three years and six years); separation between life and non-life; supply of services only through participation in domestic companies, but no limits on foreign equity; some limitations on national treatment. Banking: modes 1 and 2 unbound; mode 3 subject to licensing and authorization requirements. Other financial services: only mode 3, subject to various limitations.

Panama Commitments on insurance but no mode 1 and 2 for life and non-life. Banking: very broad and very liberal commitments.

Kyrgyz Republic Insurance: mode 1 only for insurance of cargo transportation, brokerage and reinsurance; mode 3, 49 per cent foreign equity ceiling until 2002. Banking and other financial services: full commitment, but NT mode 3 higher capital requirement for banks with more than 20 per cent foreign equity until 2003.

Latvia Insurance: full commitment, but no mode 1 for direct insurance; mode 3: restriction on legal form, no branches until 2003 and intermediaries can only be natural persons. Banking: full commitment in all sub-sectors, but no (MA) mode 1, except for (g) securities, (l) provisions and transfer of financial information and (k) advisory and auxiliary services; residency requirement for managers of foreign branches and subsidiaries.

Estonia Insurance and pension fund services: full commitments, except in mode 3 an insurance joint-stock company with foreign capital participation may include foreigners not exceeding half of the members of the management group and the head of management must reside in Estonia, mode 4 unbound. Full commitments, mode 4 unbound for reinsurance and retrocession, insurance intermediation, services auxiliary to insurance. Banking: full commitment with mode 4 unbound in all sub-sectors, but authorisation requirement in mode 1 for acceptance of deposits and other repayable funds from the public.

Jordan Insurance services: commercial presence required in Mode 1, unbound limitations in Mode 2. Mode 3 access restricted to public share holding companies. Reinsurance and retrospection:


full commitments in Modes 1 and 2 with limitations on market access in Mode 3. Agency and Average and loss adjustment services: unbound limitations in Modes 1 and 2, Mode 3 access restricted to nationals. Insurance consultancy and Actuarial services: full commitments in Modes 1, 2 and 3. Banking services: full commitments in modes 1, 2 and 3 except for credit lending and real property in Jordan cannot be mortgaged by banks outside Jordan. Mode 3 services to be provided through banks and specialized financial companies. Participation in issues of all kinds of securities and Asset management: unbound limitations in Modes 1 and 2 (with exemptions), Mode 3 market access restricted to limited partnership. Settlement and clearing services for financial assets; mode 1 unbound limitations, Mode 3 restrictions. Advisory and other auxiliary services and provision and transfer of information: commitments in Modes 1, 2 and 3 with market access limitations in Mode 3.

Georgia Insurance and Insurance-related services, non-life insurance services: full commitments in Modes 2 and 3, limitations in Mode 1 (commercial presence is required). Marine, Aviation and other Transport insurance services: commitments in Modes 2 and 3 and unbound limitations (except direct insurance regarding international transport) on market access in Mode 1. Reinsurance and retrospection, services auxiliary to insurance, insurance intermediation: full commitments in Modes 1, 2 and 3. Banking and other financial Services (all sub-sectors): full commitments in Modes 1, 2 and 3.

Albania Life insurance and non-life insurance: unbound limitations in Mode 1 (except from 1 January 2005 none for insurance of non-residents and for foreign investments). full commitments in Mode 2 as of 1 January 2003, commitments in Mode 3 with some limitations on national treatment. Marine, aviation, transport and reinsurance and retrocession, insurance intermediation and services auxiliary to insurance: full commitments in Modes 1, 2 and 3. Banking and other financial services (all sub-sectors): unbound limitations on market access in Mode 1, full commitments in Modes 2 and 3, except for limitations on capital controls in Mode 2 to be removed no later than in 2010.

Oman Life insurance and non-life insurance, reinsurance and retrocession: full commitments in Modes 1, 2 and 3 (starting no later than 1 January 2003, commercial presence in the form of wholly foreign-owned subsidiaries and branches permitted). Insurance intermediation, and services auxiliary to insurance: full commitments in Modes 1, 2 and 3 with limitations on market access in Mode 3, 8 foreign equity limited to 70 per cent). Banking and other financial services: full commitments in Mode 1 for financial information and advisory services, unbound limitations for other services; commitments in Modes 2 and 3 with limitations on market access in Mode 3.

Croatia Insurance or banking activities, as well as securities trading and related activities should be carried out by legally separated companies. However, banks are allowed to participate in activities related to securities trading until the end of 1999. Life insurance and non-life insurance, insurance intermediation: limitations on market access in Modes 1 and 2, full commitments in Mode 3. Marine, aviation, transport insurance, reinsurance and retrocession and services auxiliary to insurance: full commitments in Modes 1, 2 and 3. Banking and other financial services: limitations on market access in all Modes, full commitments on national treatment in Modes 1, 2 and 3.

Lithuania Insurance and insurance-related services: Insurance companies cannot provide both life and non-life insurance. Life and non-life direct insurance and insurance intermediation unbound in Mode 1. Full commitments in Modes 2 and 3. Banking and other financial services: full commitments in Modes 1, 2 and 3 except as indicated in horizontal section and Mode 3 limitation in asset management.

Moldova Insurance and insurance-related services: full commitments in Modes 1 2 and 3. Banking and other financial services: full commitments in Modes 1, 2 and 3 except as indicated in horizontal section.


China All insurance and insurance-related services: Mode 1 some elements unbound for market access and full commitments for national treatment; full commitments in Mode 2 except unbound in market access for brokerage; Mode 3 limitations on form of establishment, geographic coverage, business scope and licenses. Banking and other financial services: Mode 1 some elements unbound for market access and full commitments for national treatment; full commitments in Mode 2 except unbound in market access for brokerage; Mode 3 limitations on geographic coverage, clients, licensing and conditions for foreign financial institutions to meet. Motor vehicle financing by non-bank financial institutions: Mode 1 unbound with some exceptions for market access; full commitments in Modes 2 and 3. Provision and transfer of financial information, advisory, intermediation and other auxiliary financial services: full commitments in Modes 1, 2 and 3. Securities: Mode 1 unbound with one exception for market access and full commitments for national treatment; full commitments in Mode 2; Mode 3 unbound with two exceptions.

Chinese Taipei Insurance and insurance-related services: direct insurance, insurance intermediation: market access Mode 1 unbound except for maritime shipping, commercial aviation, goods in international transit and individual life-insurance. Mode 3 limitations. National treatment full commitments in Modes 1 and 3, Mode 2 unbound; reinsurance and retrocession and insurance auxiliary services: full commitments in Modes 1, 2 and 3. Banking and other financial services: Mode 1 unbound except for provision and transfer of financial information (full commitments), full commitments in Modes 2 and 3 with detailed restrictions.

Armenia Insurance services: life and non-life, marine and aviation transport insurance services, insurance intermediation and auxiliary services: Mode 1 unbound except marine and aviation transport only to 2005. Full commitments in modes 2. Mode 3 limitation on banking services providing insurance. Reinsurance and retrocession: full commitments in Modes 1 and 2, Mode 3 limitation on banking services providing insurance. Banking and other financial services: some Mode 3 limitations for acceptance of deposits, lending, financial leasing, payment and money transmission services and guarantees and commitments. Mode 1 unbound for trading with full commitments in Modes 2 and 3. Full commitments in Modes 1, 2 and 3 for advisory, intermediary and auxiliary financial services and provision and transfer of financial information.

FYROM A single legal person (insurance company or a bank) cannot provide both insurance and banking services. A review of this limitation will take place by 31 December 2008. Mode 3 restrictions requiring establishment of a joint-stock company. Branching allowed from 1 January 2008. Limitations on foreign participation. Insurance services: except for the above-mentioned limitations, Modes 1 and 2 full commitments for reinsurance and retrocession, maritime, aviation and commercial transportation vehicle insurance, auxiliary services and insurance brokerage. Banking and other financial services: other than the above-mentioned limitations, Mode 1 unbound, Mode 2 and 3 restrictions, except for auxiliary services and provision: full commitments in Modes 1 and 2, and transfer of financial information: full commitments in Modes 1, 2 and 3.

Cambodia Insurance services: life and non-life: Mode 1 limitations, full commitments in Modes 2, and 3. Reinsurance and retrocession: full commitments in Modes 1, 2 and 3 except reinsurance Mode 1 and 3 limitations until 2008. Auxiliary services: full commitments in Modes 1, 2 and 3. Banking (commercial banking only) and other financial services: acceptance of deposits, lending and payment and money transmission services: Mode 1 and 3 limitations. financial leasing, guarantees and commitments: Mode 1 unbound, full commitments Mode 2, Mode 3 unbound pending laws and regulations. Trading, participation in all issues of securities, money broking, asset management, settlement and clearing for financial asses, provision of financial information and data processing and advisory, intermediation and other auxiliary financial services: Mode 1 unbound, full commitments Mode 2, Mode 3 unbound pending Government decisions.


Nepal Life and non-life insurance services: full commitments in Modes 1, 2 and 3 (except as indicated in general conditions). Reinsurance and retrocession services: full commitments in Modes 1 and 2 after 2007. Mode 3 unbound until 2007 (except as indicated in general conditions). Services auxiliary to Insurance: full commitments in Modes 1, 2 and 3 (except as indicated in general conditions). Banking and other financial services: Modes 1 and 2 unbound except for provision and transfer of financial information, financial data processing and related software by suppliers of other financial services, and advisory services. Full commitments in Mode 3, except derivatives and settlement and clearing services for financial assets unbound pending government decision and as indicated in general conditions.

Saudi Arabia Insurance and insurance-related services: Market access allowed only for cooperative insurance providers. Mode 1 unbound except for commitments on non-life insurance; reinsurance and retrocession; brokerage and agency; services auxiliary to insurance. Mode 2 full commitments. Mode 3 limitations on the type of legal entity and on maximum foreign equity participation. Banking and other financial services: Mode 1 unbound except for commitments with respect to cash and portfolio management, advisory and other auxiliary financial services and the provision and transfer of financial information, financial data processing and related software. Full commitments in Mode 2 but unbound for pension fund management and domestic settlement and clearing services. Mode 3 limitations on the type of legal entity and on maximum foreign equity participation; unbound for pension fund management and domestic settlement and clearing services.

Viet Nam Insurance and insurance-related service: full commitments in Mode 1 for insurance services provided to enterprises with foreign-invested capital; reinsurance services; insurance services in international transportation (including international maritime transport and international commercial aviation; goods in international transit); insurance broking and reinsurance broking services; consultancy and risk assessment. Mode 3 limitation on statutory insurance business for 100% foreign-invested insurance enterprises, only valid until 31 December 2007, thereafter full commitments in Mode 3. Banking and other financial services: Mode 1 market access and national treatment unbound, except for commitments with respect to advisory, intermediation and other auxiliary financial services and the provision and transfer of financial information, financial data processing and related software. Full commitments in Modes 2 and 3. Mode 3 market access and national treatment limitations. Securities: Mode 1 market access unbound, except for commitments with respect to advisory, intermediation and other auxiliary financial services and the provision and transfer of financial information, financial data processing and related software. Mode 1 national treatment unbound. Full commitments in Mode 2. Limitations in Mode 3 on market access.

Tonga All insurance and insurance-related services and banking and other financial services: full commitments in Modes 1, 2 and 3.

Ukraine All insurance and insurance-related services: Mode 1 market access and national treatment unbound with two exceptions. Full commitments in Modes 2 and 3. Banking and other financial services: full commitments in Modes 1, 2 and 3. Derivative products, including, but not limited to, futures and options; exchange rate and interest rate instruments, including products such as swaps, forward rate Agreements: Mode 1 market access unbound. Full commitments in Modes 2 and 3. Participation in issues of all kinds of securities, including underwriting and placement as agent and provisions of services related to such issues): full commitments in Modes 1 and 2. Mode 3 limitation on right to issue securities.

Cape Verde Insurance and insurance-related services: Mode 1 unbound, full commitments in Mode 2. Mode 3 limitation on commercial presence. Reinsurance and retrocession and services auxiliary to insurance (consultancy, actuarial risk assessment and claim settlement services) : full commitments in Modes 1 and 2. Mode 3 limitations. Insurance intermediation (brokerage and agency): Mode 1 unbound, except for full commitments in reinsurance. Full commitments in Modes


2 and 3. All banking and other financial services (excluding insurance; provision and transfer of financial information and advisory, intermediation and other auxiliary financial services): Mode 1 unbound, full commitments in Mode 2. Mode 3 limitations on commercial presence. Provision and transfer of financial information and advisory, intermediation and other auxiliary financial services : full commitments in Modes 1, 2 and 3.

8. Health and Social Services

Ecuador Hospital services: full commitments in Modes 1, 2 and 3.

Bulgaria Privately funded social services: unbound* limitations in Mode 1, full commitments in Modes 2 and 3.

Panama Hospital services: unbound* limitations in Mode 1, full commitments in Modes 2 and 3.

Kyrgyz Republic Full commitments in Modes 1, 2 and 3, except for professional services.

Latvia Private hospital and sanatorium services: unbound limitations in Mode 1; in Mode 2, public medical insurance schemes not applicable to treatment abroad; Mode 3, head or deputy of health facility to be qualified medical doctor, all professional services limitations apply, authorization requirement, economic needs test for number of beds. Social services: full commitments in Modes 1, 2 and 3.

Estonia Unbound limitations in Mode 1, full commitments in Modes 2 and 3, except that auxiliary training certificate is required from those trained outside Estonia.

Jordan Hospital and social services: full commitments in Modes 1, 2 and 3, with certain limitations in Mode 3 (one of the owners be a physician except in a public limited company). Other human health services (labs): full commitment in Modes 1, 2 and 3 with Mode 3 restriction on market access (lab. director must be a Jordanian national).

Georgia Management, other human health services (other than 93191) and social services: full commitments in Modes 1, 2 and 3.

Albania Hospitals and other human health services (other than 93191): full commitments in Modes 1, 2 and 3 (with some licensing limitations on national treatment).

Oman Hospital services: full commitments in Modes 1 and 2, partial commitments in Mode 3 (only for hospitals of more than 50 beds).

Croatia Hospitals and other human health and social services facilities - management, and ownership: unbound limitations in Mode 1 (except for telemedicine) commitments in Modes 2 and 3 with limitations on market access in Mode 3.

Lithuania Hospital Services: unbound limitations in mode 1, full commitments in Modes 2 and 3 except that in Mode 3 authorization by health authorities is required and foreign private establishments may not receive financial support. Social services (privately funded): full commitments in Modes 1, 2 and 3.

Moldova Hospital and social services and other hospital services: full commitments in Modes 1, 2, and 3.


Chinese Taipei Human health services: full commitments in Modes 1 and 2; Mode 3 limitations on type of enterprise and composition of employees; Mode 4 limitations on medical licenses.

Armenia Hospital and other human health services: Mode 1 unbound*, full commitments in Modes 2 and 3

FYROM Hospital and other human health services: unbound.

Cambodia Hospital services for ownership and management of private hospitals and clinics only: full commitments in Modes 1, 2 and 3 except requirement for at least one national director for technical matters.

Nepal Hospital services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation and medical experts can work for one year maximum.

Saudi Arabia Hospital and other human health services. Mode 1 unbound*. Full commitments in Mode 2. Full commitments in Mode 3 except subject to formation of a company between foreign hospital/health company and a licensed Saudi medical professional.

Viet Nam Hospital and medical and dental services: full commitments in Modes 1 and 2. Mode 3 limitations on foreign service suppliers and minimum level of investment capital for commercial presence.

Tonga Hospital services: full commitments in Modes 1, 2 and 3.

Ukraine Hospital services (including hospital management services) and other human health services: Mode 1 market access and national treatment unbound, full commitments in Mode 2. Mode 3 limitation on requirement of professional qualification. Social services: full commitments in Modes 1, 2 and 3.

9. Tourism and Travel-Related Services

Ecuador Hotels, restaurants, travel agencies and tour operators: full commitments in Modes 1, 2 and 3.

Mongolia Hotels, restaurants, travel agencies and tour operators: full commitments In Modes 1, 2 and 3.

Bulgaria Hotels, restaurants, travel agencies and tour operators' services: unbound* limitations in Mode 1, commitments in Mode 2 and 3 with limitations (suppliers to be established as Bulgarian incorporated companies, number of foreign managers should not exceed number of citizens in public controlled companies).

Panama Exclusively: Hotels: unbound limitations in Mode 1 and full commitments in Modes 2 and 3. Exclusively: Tour operators' services: full commitments in Modes 1, 2 and 3.

Kyrgyz Republic Hotels, restaurants, travel agencies, tour operators and guides services: full commitments in Modes 1, 2 and 3.

Latvia Hotels, restaurants: unbound* limitations in Mode 1, full commitments in Modes 2 and 3. Travel agencies and tour operators' services, guides services and other: full commitments in Modes 1, 2 and 3.


Estonia Hotels, restaurants, travel agencies, tour operators and guides services: full commitments in Modes 1, 2 and 3.

Jordan Hotel services (excluding casinos) and caterer services: full commitments in Modes 1, 2 and 3. Meal serving services: commitments in Modes 1, 2 and 3 with Mode 3 limitations on market access. Air catering: unbound limitations in Modes 1 and 2. Commitments in Mode 3 with limitations on market access in Mode 3. Travel agencies and tour operator services: full commitments on national treatment, market access limitations in Mode 1and 3, full commitments in Mode 2. Tourist guide services: full commitments in Modes 1, 2 and 3.

Georgia Hotels, restaurants: unbound* limitations in Mode 1, full commitments in Modes 2 and 3. Travel agencies, tour operators and guides services: full commitments in Modes 1, 2 and 3.

Albania Hotels, restaurants, travel agencies, tour operators and guides services: full commitments in Modes 1, 2 and 3.

Oman Hotels, restaurants, travel agencies and tour operators: full commitments in Modes 1, 2 and 3 (except foreign equity for restaurants limited to 49 per cent).

Croatia Hotels, restaurants: unbound* limitations in Mode 1 and full commitments in Modes 2 and 3. Travel agencies, tour operators and guides services: full commitments in Modes 1, 2 and 3.

Lithuania Hotels, restaurants: unbound* limitations in Mode 1, full commitments in Mode 2, limitation on access to environmental protected zones in Mode 3. Travel agencies and tour operators services: full commitments in Modes 1, 2 and 3.

Moldova Hotels and restaurants, travel agencies and tour operators, tours guides services and other travel and tourism related services: full commitments in Modes 1, 2 and 3.

China Hotels (including apartment buildings) and restaurants: full commitments in Modes 1 and 2. Mode 3 limitations for four years after accession. Mode 4 unbound except for certain categories. Travel agency and tour operator: full commitments in Modes 1 and 2. Mode 3 limitations in market access for six years after accession. Mode 3 limitations for natural persons re: Chinese travelling to Hong Kong, China; Macao, China; and Chinese Taipei.

Chinese Taipei Hotels and restaurants, travel agencies and tour operators services: full commitments in Modes 1, 2 and 3. Tourist guide services: Mode 1 unbound; full commitments in Mode 2; Mode 3 market access unbound except provision of services only be travel agency or tour operator and full commitments in national treatment; Mode 4 limitations on applications for travel-guide examinations.

Armenia Hotels and restaurants: Mode 1 unbound*, full commitments in Modes 2 and 3. Travel agencies, tour operators and tourist guide services: full commitments in Modes 1, 2 and 3.

FYROM Hotels and restaurants: Mode 1 unbound*, full commitments in Modes 2 and 3. Travel agencies, tour operators and tourist guide services: full commitments in Modes 1, 2 and 3.

Cambodia Hotels: Full commitments in Modes 1, 2 and 3 except Mode 3 limitations for 3* hotels and higher. Restaurants: Mode 1 unbound*, full commitments in Mode 2, Mode 3 limitations. Travel agencies and tour operators services: full commitments in Modes 1, 2 and 3 except Mode 3 foreign equity participation limited for travel agencies. Tourist guide services: full commitments in Modes 1, 2 and 3.


Nepal Tourism, restaurants, hotel lodging (star hotels only) and grade restaurants: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation.

Saudi Arabia Hotels and restaurant and tourist guide services: full commitments in Modes 1, 2 and 3. Travel agencies and tour operators services: full commitments in Modes 1 and 2. Full commitments Mode 3 except for certain conditions applicable to travel agencies only.

Viet Nam Hotel and restaurant (including lodging, catering food and drink services): full commitments in Modes 1 and 2. Mode 3 limitation for the duration of eight years from accession, full commitments thereafter. Travel agencies and tour operators services: full commitments in Modes 1 and 2. Mode 3 market access and national treatment limitation. Foreign service suppliers are permitted to provide services in the form of joint ventures with Vietnamese partners with no limitation on foreign capital contribution and tourist guides in foreign-invested enterprises shall be Vietnamese citizens.

Tonga Hotel and restaurants (including catering): full commitments in Modes 1 and 2. Mode 3 commitment based on level of investment. Full commitments in Modes 1, 2 and 3 on national treatment. Travel agencies and tour operators: full commitments in Modes 1, 2 and 3.

Ukraine Hotels and restaurants (including catering and hotel management services), travel agencies and tour operators services and tourist guides services: full commitments in Modes 1, 2 and 3.

Cape Verde Hotels and restaurants service: Mode 1 market access and national treatment unbound, full commitments in Mode 2. Mode 3 limitations. Travel agencies and tour operators services: Mode 1 unbound. Full commitments in Mode 2. Mode 3 limitation on maximum level of foreign interest and investment. Tour guides: Modes 1, 2 and 3 market access unbound, except for the commitment for tour guides with language skills, which are not otherwise available. Full commitments in Modes 1, 2 and 3 on national treatment.

10. Recreational Services

Ecuador Entertainment, libraries and etc., and sporting services: full commitments in Modes 1, 2 and 3 (excluding news agency services).

Bulgaria Entertainment services (with listed exclusions): unbound* limitations in Mode 1, full commitments in Modes 2 and 3.

Panama Entertainment services: unbound limitations except commitment on market access in Mode 2.

Kyrgyz Republic (Other than audio-visual services) Full commitments in Modes 1, 2 and 3.

Latvia Cinema theatre operation services: Mode 1 unbound limitations, NT unbound limitations for subsidies. News agency services: full commitments in Modes 1, 2 and 3.

Estonia Recreational, cultural and sporting services: unbound limitations in Modes 1 and 3 except for full commitment on market access in Mode 3 for cinema theatre operation services. Commitments in Mode 2 but unbound limitations on national treatment for cinema theatre operation services with Mode 3 exception for access to subsidies.

Jordan Other entertainment services (theatrical, singer group) and circus troupes: unbound limitations in Mode 1, full commitments in Modes 2 and 3 (except foreign circus to be sponsored by a registered national). News agency services and libraries, archives and museums: full commitments


in Modes 1, 2 and 3. Sporting and other recreational services: unbound* limitations in Mode 1, full commitments in Modes 2 and 3.

Georgia Entertainment (theatre, live bands, etc.), news agency services and libraries, archives and museums, sporting and other recreational services: full commitments in Modes 1, 2 and 3.

Albania Entertainment (including cinema theatre operation services): unbound limitations in Mode 1, full commitments on market access in Modes 2 and 3, unbound limitations on national treatment in Mode 2, limited commitments on national treatment in Mode 3. News agency services, library and sporting services: full commitments in Modes 1, 2 and 3. Archive services: Unbound limitations on market access in Modes 1 and 2, full commitments in Mode 3 and commitments on national treatment in Modes 1 and 2.

Croatia Entertainment (including cinema theatre operation services): unbound limitations in Mode 1, commitments in Modes 2 and 3 on market access but unbound limitations in Mode 2 on national treatment and partial limitations on national treatment in Mode 3 (access to subsidies).

Lithuania Entertainment (excluding cinema theatre operation services): unbound limitations in Modes 1 and 2, commitments in Mode 3 except for gambling houses. Cinema theatre operation services: unbound limitations in Mode 1; Mode 2 commitments in market access and unbound limitations in national treatment; Mode 3 commitments except for access to subsidies. Libraries, archives, museums and other cultural services: unbound limitations in Modes 1 and 2; Mode 3 limitations re: immovable and moveable cultural values.

Moldova Cinema theatre operation services: limitations on market access unbound in Mode 1 and full commitments in Modes 2 and 3; limitations on national treatment unbound in Modes 1 and 2 and full commitments in Modes 3 except for access to subsidies.

Chinese Taipei News agency, sporting and other recreational services: full commitments in Modes 1, 2 and 3.

Armenia Entertainment (other than audiovisual) and sporting and recreational services: full commitments in Modes 1, 2 and 3.

FYROM Other entertainment and cultural services: Market access Mode 1 unbound, full commitments Modes 2 and 3 except access to subsidies; national treatment unbound in Modes 1 and 2, full commitments in Modes 3 and 4. News agency services: full commitments in Modes 1, 2 and 3 except Mode 3 market access unbound. Sporting and other recreational services: full commitments in Modes 1, 2 and 3.

Cambodia Other entertainment: cinema theatre services: full commitments in Modes 1, 2 and 3.

Nepal Other entertainment services: cinema theatre services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation.

Saudi Arabia News agency and recreational services: full commitments in Modes 1, 2 and 3.

Viet Nam Entertainment services (including theatre, live bands and circus services): Mode 1 market access unbound. Full commitments in Mode 2 on market access. Mode 3 limitation on market access. Mode 1 national treatment unbound, full commitments in Modes 2 and 3 on national treatment. Other (electronic games business): Mode 1 market access and national treatment unbound. Full commitments in Mode 2. Mode 3 limitation on market access.


Tonga Cinema theatre operation services: Mode 1 market access unbound, full commitments in Modes 2 and 3. Modes 1 and 2 national treatment unbound, full commitments in Mode 3, except for access to subsidies.

Ukraine Entertainment services (including theatre, live bands and circus services): Mode 1 market access unbound, full commitments in Modes 2 and 3 on market access. Full commitments in Modes 1, 2 and 3 on national treatment. Cinema theatre operation services: Mode 1 market access unbound, full commitments in Modes 2 and 3. Modes 1 and 2 national treatment unbound, full commitments in Mode 3, except for access to subsidies. Dance instructor services (except dance sport): Mode 1 market access and national treatment unbound, full commitments in Modes 2 and 3. News agency services: full commitments in Modes 1 and 2. Mode 3 limitation on maximum level of foreign investment. Libraries, archives, museums and other cultural services: Mode 1 market access unbound, full commitments in Modes 2 and 3. Modes 1, 2 and 3 national treatment unbound. Sporting services and other recreational services (including gambling and betting services): full commitments in Modes 1, 2 and 3.

Cape Verde Recreational fishing: Mode 1 market access unbound, full commitments in Modes 2 and 3. Cinema theatre operation services: Modes 1 and 2 national treatment unbound, full commitments in Mode 3 national treatment, except unbound for support programmes established to preserve or promote the cultural identity.

11. Transport Services

Ecuador Air transport, road transport and auxiliary services for maritime: unbound limitations in Mode 1, full commitments in Modes 2 and 3.

Bulgaria Maintenance and repair of aircrafts, rail transport equipment and road transport equipment: unbound* limitations in Mode 1, full commitments in Modes 2 and 3. Air transport services: sales and marketing including CRS; full commitments in Modes 1, 2 and 3 . Storage and warehouse services auxiliary to road transport: Mode 1 unbound*, full commitments in Modes 2 and 3. Freight transport agency services and other auxiliary transport services: full commitments in Modes 1 and 2 but commercial presence required, commitments in Mode 3 with limitations.

Panama Maintenance and repair of aircrafts: full commitments in Modes 1, 2 and 3.

Kyrgyz Republic Maritime transport services, rail transport services, road transport services, pipeline transport, services auxiliary to all modes of transport, services on transport tickets reservation by means of computers: full commitments in Modes 1, 2 and 3. Maintenance and repair of aircrafts: full commitment in Modes 1, 2 and 3 with 49 per cent foreign equity limitation until 2005.

Latvia Maritime transport services: full commitment in Modes 1, 2 and 3. Internal waterways transport: mode 1 unbound* limitations, full commitment in Modes 2 and 3. Maintenance and repair of aircrafts: full commitment in Modes 1, 2 and 3. Road transport services: unbound limitations in Mode 1; commitments in Modes 2 and 3 with authorization requirement. Auxiliary services to all modes of transport: full commitments in Modes 1, 2 and 3.

Estonia Maintenance and repair of vessels, maintenance and repair of aircraft, maintenance and repair of rail equipment, auxiliary services to all modes of transport: full commitments in Modes 1, 2 and 3. International truck transport: unbound limitations in Mode 1, full commitments in Modes 2 and 3.


Jordan Maritime transport: passenger, freight transportation services: full commitments in Modes 1 and 2 (with certain limitations on market access in Mode 1), limitations in Mode 3. Rental services of vessels with operator: full commitments in Modes 1, 2 and 3. Maintenance and repair of vessels: full commitment in Modes 1, 2 and 3 except for Mode 3 access restricted to Jordanians nationals and juridical entities. Storage and warehousing services: unbound limitations in Mode 1, full commitments in Modes 2 and 3. Shipping agents: unbound limitations in Mode 1, commitments in Modes 2 and 3 with restrictions on market access in Mode 3. Air Transport: maintenance and repair of aircraft; Mode 1 subject to an Agreement with the National carrier. Mode 2 full commitment and mode 3 unbound limitations on market access. Computer reservation system: full commitments in Modes 1, 2 and 3. Air auxiliary services: full commitments in Modes 1 and 2, with Mode 3 restrictions on market access. Freight inspection services (excluding pre-shipment inspection for customs valuation purposes on imports): commitments in Modes 1, 2 and 3 except for limitations on market access.

Georgia Maritime transport services: full commitments in Modes 1, 2 and 3, except unbound*

limitations in Mode 1 for maintenance and towing services. Air transport services: full commitments in Modes 1, 2 and 3 for sales and marketing but unbound* limitations in Mode 1 for maintenance and repair. Rail transport services: unbound limitations in Mode 1, commitments in Modes 2 and 3 with some limitations in Mode 3. Road transport services: unbound limitations in Mode 1, full commitments in Modes 2 and 3. Freight transportation services: commitments in Modes 1, 2 and 3, with limitations on market access in Mode 3. Auxiliary services: unbound limitations in Mode 1, commitments in Modes 2 and 3, with limitations on market access in Mode 3. Freight inspection services: full commitments in Modes 1, 2 and 3.

Albania Maritime transport services: rental of vessels with crew and maintenance and repair - full commitments in Modes 1, 2 and 3. Air transport services: maintenance and repair: full commitments in Modes 1, 2 and 3. Road transport services: passenger and freight transportation - unbound limitations in Mode 1, full commitments in Modes 2 and 3 except where this mode of delivery is not feasible. Rental, maintenance and support: full commitments in Modes 1, 2 and 3 (except where exists a technical unfeasibility). Auxiliary services: commitments in Modes 1, 2 and 3 with certain licensing limitations.

Oman Maritime transport services: passenger and freight transportation - full commitments in Modes 1, 2 and 3. Air transport services: maintenance and repair - full commitments in Modes 1, 2 and 3. Selling and marketing, computer reservation system - full commitments in Modes 1, 2 and 3 except for limitations on market access in Mode 3 (foreign equity limited to 51 per cent). Auxiliary services: commitments in Modes 1, 2 and 3 with limitations on market access in Mode 3 (foreign equity limited to 51 per cent).

Croatia Maritime transport services: full commitments in Modes 1 (except for cabotage) 2 and 3, except unbound* limitations in Mode 1 for maintenance and towing services. Air transport services: full commitments in Modes 1, 2 and 3 for sales and marketing but unbound* limitations in Mode 1 for maintenance and repair and rental services. Rail transport services: unbound limitations in Mode 1, commitments in Modes 2 and 3. Road transport services: unbound limitations in Mode 1, full commitments in Modes 2 and 3. Pipeline transport services: full commitments in Modes 1, 2 and 3. Auxiliary services: unbound limitations in Mode 1, commitments in Modes 2 and 3, with limitations on market access in Mode 3.

Lithuania Maritime transport services: pushing and towing services - full commitments in Modes 1 and 2, and unbound limitations in Mode 3; supporting services – limitations on market access in Mode 3 (language requirement for licence obtention). Internal waterways services: unbound*

limitations in Modes 1 and 3, full commitments in Mode 2. Air transport services: unbound*

limitations in Mode 1, full commitments in Modes 2 and 3. Rail transport services: maintenance and


repair of equipment - unbound* limitations in Mode 1, full commitments in Modes 2 and 3; supporting services - unbound* limitations in Mode 1, full commitments in Modes 2 and 3. Road transport services: Unbound limitations in Mode 1, full commitments in Modes 2 and 3. Auxiliary services: Full commitments except for unbound* limitations in Mode 1 for cargo handling and storage and warehouse services.

Moldova Maritime, internal waterways, air, space, rail, road, pipeline and other transport services, and services auxiliary to all modes of transport: full commitments in Modes 1, 2 and 3.

China Maritime transport services. full commitments in Modes 1 and 2, except Mode 1 unbound* for auxiliary services (maritime cargo-handling, customs clearance and container station and depot services). Mode 3 limitations on foreign investment for operation of fleet under national flag. Mode 3 unbound for other forms of commercial presence. Internal waterways transport services (freight transport): Mode 1 limited to ports open to foreign vessels; full commitments in Mode 2; unbound in Mode 3. Air transport services: aircraft repair and maintenance: Mode 1 unbound*; full commitments in Mode 2; Mode 3 limitations for joint ventures; computer reservation systems: limitations in Mode 1; full commitments in Mode 2; unbound in Mode 3. Rail and road transport services: full commitments in Modes 1 and 2. Mode 3 limitations for six and three years after accession respectively. Services auxiliary to all modes of transport: storage and warehousing services: unbound in Mode 1; full commitments in Mode 2; Mode 3 limitations for three years after accession; freight forwarding agency services: full commitments in Modes 1 and 2; Mode 3 limitations four years after accession.

Chinese Taipei Air transport services: maintenance and repair of aircraft: Mode 1 unbound*, full commitments in Modes 2 and 3; selling and marketing and computer reservation systems: full commitments in Modes 1, 2 and 3. Rail transport services: passenger transportation and freight transport services: Mode 1 unbound*, full commitments in Modes 2 and 3; Maintenance and repair of equipment: full commitments in Modes 1, 2 and 3. Road transport services: passenger transportation and import and export of freight: Mode 1 unbound*, full commitments in Modes 2 and 3; Maintenance and repair of equipment: full commitments in Modes 1, 2 and 3. Services auxiliary to all modes of transport: full commitments in Modes 1, 2 and 3, except Mode 1 unbound* for cargo handling and storage and warehousing services.

Armenia Air transport services: maintenance and repair of aircraft: Mode 1 unbound*, full commitments in Modes 2 and 3; selling and marketing and computer reservation systems: full commitments in Modes 1, 2 and 3. Rail transport services: Maintenance and repair of equipment: Mode 1 unbound*, full commitments in Modes 2 and 3. Road transport services: passenger and freight transportation: full commitments in Modes 1, 2 and 3 except for Mode 1 limitations on national treatment for public roads and entry permits; Maintenance and repair of equipment: Mode 1 unbound*, full commitments in Modes 2 and 3. Services auxiliary to all modes of transport: cargo handling and storage and warehouse services Mode 1 unbound*, full commitments in Modes 2 and 3: freight transport agency and inspection services: Full commitments in Modes 1, 2 and 3 except Mode 1 and 3 limitations on customs clearance.

FYROM Air transport services: full commitments in Modes 2 and 3 for aircraft repair and maintenance services, and full commitments in Mode 2 for supporting services and CRS services. Mode 1 unbound for aircraft repair and maintenance services and Modes 1 and 3 (national treatment) unbound for supporting services and CRS services. Rail and road transport services: Maintenance and repair of rail transport equipment – full commitments in Mode 2, Modes 1 and 3 unbound (market access). Road transport services: full commitments in Modes 2 and 3. Mode 1 unbound. No commitments on supporting services. Pipeline transport: full commitments in Modes 1, 2 and 3. Services auxiliary to all modes of transport (storage and warehouse services, freight transport agency services): Air transport – Modes 1 and 3 unbound full commitments in Mode 2. Road transport – full


commitments except Mode 1 unbound. Rail transport – full commitments except Modes 1 and 3 (market access) unbound.

Cambodia Maritime services: unbound. Air transport services: aircraft repair and maintenance, selling and marketing of air transport and CRS services: full commitments in Modes 1, 2 and 3. Road transport services: full commitments in Modes 1, 2 and 3. Pipeline transport services: Mode 1 and 3 limitations, full commitments in Mode 2.

Nepal Air transport services maintenance and repair of aircraft and CRS, pipeline transport and storage and warehouse services: full commitments in Modes 1 and 2. Mode 3 limitations on maximum foreign equity participation.

Saudi Arabia Maritime services: full commitments in Modes 1, 2 and 3 and additional commitments for international maritime transport services. Air transport services: aircraft repair and maintenance and supporting services for air transport. Full commitments in Modes 1, 2 and 3. Rail transport services: full commitments in Mode 1 and 2. Mode 3 limitation on foreign investment in the form of Build, Operate and Transfer arrangement. Pipeline transport services and auxiliary transport services: full commitments in Modes 1, 2 and 3.

Viet Nam Maritime transport services: Mode 1 market access and national treatment unbound, except for full commitments in freight transportation. Full commitments in Mode 2. Mode 3 market access. Full commitments in Mode 3 on national treatment. Maritime auxiliary services: Mode 1 market access and national treatment unbound. Full commitments in Mode 2. Mode 3 limitation on maximum level of foreign capital in joint ventures. Customs clearance and container station and depot services: Mode 1 market access and national treatment unbound.* Full commitments in Mode 2. Mode 3 limitation. Internal Waterways Transport: Mode 1 market access and national treatment unbound.* Full commitments in Mode 2. Mode 3 limitation. Air transport services: Sales and marketing air product services: full commitments in Modes 1 and 2. Mode 3 limitation on airlines. Computer reservation services: full commitments in Modes 1, 2 and 3, except for market access limitations on the use of the public telecommunication network. Maintenance and repair of aircraft: full commitments in Mode 1 and 2. Mode 3 limitation on maximum foreign capital contribution. Rail transport services: Mode 1 market access and national treatment unbound, full commitments for Mode 2. Mode 3 market access and national treatment unbound, except for limitations on maximum foreign equity participation. Road transport services: Mode 1 unbound. Full commitments for Mode 2. Mode 3 limitation on level of foreign equity participation. Services auxiliary to all modes of transport: Mode 1 unbound. Full commitments for Mode 2. Mode 3 limitation. Storage and warehouse and freight transport agency services: Mode 1 unbound.* Full commitments for Mode 2. Mode 3 limitation. Other: Mode 1 unbound, except for freight brokerage services. Full commitments for Mode 2. Mode 3 limitation.

Tonga Maritime transport services: Modes 1, 2 and 3 market access and national treatment unbound. Air transport services and services auxiliary to all modes of transport: full commitments in Modes 1, 2 and 3.

Ukraine Maritime transport services: International Transport (freight and passengers): full commitments in Mode 1 for liner shipping, bulk, tramp, and other international shipping (including passenger transportation). Full commitments in Mode 2. Mode 3 limitation. Maritime cargo handling services, storage and warehousing services, customs clearance services for maritime transport services, container station and depot services: Mode 1 unbound, full commitments in Modes 2 and 3. Maritime agency services and (maritime) freight forwarding services: full commitments in Modes 1, 2 and 3. All internal waterways transport: full commitments in Modes 1, 2 and 3. Passenger transportation and freight transportation (excluding cabotage): Modes 1 and 3 unbound*, full commitments in Mode 2. All air transport services: full commitments in Modes 1, 2


and 3. Computer reservation system: Modes 1 and 3 unbound, full commitments in Mode 2. All rail transport services: full commitments in Modes 1, 2 and 3. Passenger and freight transportation: Modes 1 and 3 unbound, full commitments in Mode 2. Full commitments in Modes 1, 2 and 3 on national treatment. All road transport services: full commitments in Modes 1, 2 and 3. Passenger transportation and freight transportation: Mode 1 market access unbound. Full commitments in Mode 2. Mode 3 market access limitation. Full commitments in Modes 1, 2 and 3 on national treatment. Pipeline transport: full commitments in Modes 1, 2 and 3. All services auxiliary to all modes of transport: Mode 1 market access and national treatment unbound*, full commitments in Modes 2 and 3. Freight transport agency services: full commitments in Modes 1, 2 and 3. All other services not elsewhere specified: Mode 1 unbound*, full commitments in Modes 2 and 3.

Cape Verde International maritime transport (passenger and freight, except cabotage transport): full commitments in Modes 1 and 2. Mode 3 limitation. Maritime auxiliary services: Mode 1 market access and national treatment unbound, full commitments in Mode 2. Mode 3 limitation on minimum level of locally employed staff. Storage and warehousing services: Mode 1 unbound, full commitments in Modes 2 and 3. Customs clearance services: Modes 1 and 3 market access and national treatment unbound, full commitments in Mode 2. Container station and depot services: Mode 1 market access and national treatment unbound, full commitments in Modes 2 and 3. Maritime agency services, maritime freight forwarding services, and rental of boats and ships : full commitments in Modes 1 and 2. Mode 3 limitation. Supporting services for maritime transport: full commitments in Modes 1 and 2, Mode 3 unbound. Road transport services: full commitments in Modes 1, 2 and 3.

MFN Exemptions

Ecuador Audiovisual services: Ibero-American Cinematographic Agreement and Latin American Cinematographic Agreement (preferential).

Bulgaria Audiovisual services: bilateral and plurilateral Agreements on co-production of audio-visual works (preferential); European audio-visual Agreements (preferential). Transport services: Passenger and freight transportation on internal waterways (preferential). Passenger and freight transportation by rail (preferential). Road passenger and freight transportation (preferential). Maritime transport: UN Liner Conference Convention and bilateral cargo sharing (preferential). Sales and marketing services for air transport including CRS. Cargo-handling services and storage in warehouse services in sea and rivers harbours, including services relating to containers and goods in containers (reciprocal). Legal services (preferential). Medical services (preferential).

Panama All sectors: very broad exemption on legal Agreements between governments of the region (preferential). All sectors: preferential treatment for suppliers operating under Panama Canal treaties (preferential). Professional services: reciprocity for authorization to exercise a profession (reciprocal). Audiovisuals: Ibero-American Cinematographic Agreement and Latin American Cinematographic Agreement (preferential).

Latvia Transport services: Passenger and freight road transport: bilateral and plurilateral Agreement on road transport (preferential). Sales and marketing of air transport services and CRS: bilateral air transport Agreements (reciprocal). Audio-visual services: bilateral and plurilateral Agreements on co-production of audiovisual works; European audio-visual Agreements (preferential).

Estonia All sectors: granting permits for entry, stay, and work in Estonia to service providers (reciprocal). Audiovisual services: bilateral and plurilateral Agreements on co-production of audiovisual works; European audio-visual Agreements (preferential). International road transport services: bilateral or plurilateral Agreements on international road transport (preferential).


Jordan All sectors: Commercial presence, Movement of natural persons (preferential): Land use (reciprocal). Temporary access to auditors and pharmacists, geologists/geological engineers (reciprocal). Licence for Medical labs (reciprocal). Audiovisual services: bilateral and plurilateral Agreements on co-production of audio-visual works (preferential); European audio-visual Agreements (preferential). Travel agencies and tour operator services (preferential). News agency service (reciprocal). Land transport arrangements (preferential).

Georgia Transport services: bilateral Agreements (reciprocal). Fishing related services (reciprocal). Motion picture/video tape production services (preferential).

Albania Transport services: Road Transport, Passenger and Freight: bilateral and plurilateral Agreements (preferential). Sale and marketing of air transport services and computer reservation systems: bilateral air transport Agreements (preferential). Audiovisual services: bilateral and plurilateral Agreements on co-production and distribution of audio-visual works and production and distribution of television programs (preferential).

Croatia Transport services: Road Transport, Passenger and Freight: bilateral and plurilateral Agreements (preferential). Audio-visual services: bilateral and plurilateral Agreements on co-production and distribution of audio-visual works and production and distribution of television programs (preferential). Real Estate Services: reciprocity requirement for foreign persons and approval from the minister for foreign affairs (reciprocal).

Lithuania: Legal services: Attorneys require bilateral legal assistance Agreements. Audiovisual services: European Agreements, bilateral Agreements on co-production and European support programmes. Tourist guide services: bilateral Agreements (reciprocal). Road transport, passenger and freight services: bilateral Agreements. Sale and marketing of air transport services and computer reservation systems: bilateral Agreements. Purchase of land: acquisition procedure established by constitutional law.

Moldova Audiovisual services: European Agreements, bilateral Agreements on co-production and European support programmes. Road transport services: Passenger and freight - bilateral Agreements and road cabotage for domestic registered vehicles only. Selling and marketing of air transport services - bilateral Agreements (preferential).

China Maritime transport, international transport and freight and passengers: bilateral Agreements to engage in unusual business in China and Agreements of cargo sharing.

Chinese Taipei All sectors: reciprocity of land rights and acquisition of land for offices, residences, shops and factories, churches, expatriate schools, chancellery, facilities of non-profit organisations and graveyards. Supporting and auxiliary air transport services: bilateral Agreements with foreign air carriers for self-handling in ramping and other supporting services.

Armenia Road transport services (passenger and freight): bilateral (reciprocal). Audiovisual services: bilateral and plurilateral Agreements on co-production and European support programmes (preferential).

FYROM Audiovisual services: bilateral, plurilateral Agreements on co-production and European support programmes (preferential). Educational services: bilateral Agreements for exchange programmes. CRS and sales and marketing of air transport services: exemption if no equivalent treatment in country of origin of parent carrier of system vendor. Road transport services: bilateral Agreements regulating traffic rights (reciprocal).


Cambodia Audiovisual services: bilateral and plurilateral Agreements on co-production, support programmes and access to broadcasting transmission. Land transport: bilateral and plurilateral Agreements on facilitation of transport and transit transport Agreements. Internal waterways: bilateral and plurilateral Agreements for ships of countries concerned operating in Mekong river basin. Maritime transport: bilateral and plurilateral Agreements on ships of countries concerned operating in Siam Gulf.

Nepal All sectors: bilateral Agreement on allocation of non-convertible currency effected by commercial banks without involvement of Central Bank. Audiovisual services: bilateral and multilateral Agreements on co-production. Tourism: plurilateral Agreement on higher allocation of convertible currency for travel purposes.

Saudi Arabia Road transport and maritime shipping services: bilateral Agreements allowing preferential treatment.

Viet Nam All sectors: Commercial Presence: bilateral investment treaties (preferential). Audiovisual services: bilateral or plurilateral Agreements on co-production; bilateral and plurilateral Agreements granting the benefit of support programmes; bilateral or plurilateral Agreements on measures which extend national treatment. Maritime transport: bilateral Agreements on normal business operations of fully owned subsidiaries of foreign shipping companies. Sea-transport services: bilateral Agreement on three sub-sectors subject to preferential treatment.

Tonga Audiovisual services: bilateral or plurilateral Agreements on co-production; bilateral and plurilateral Agreements on granting the benefit of support programmes; and bilateral or plurilateral Agreements on measures which extend national treatment.

Ukraine Audiovisual services: European Agreements, defining works of European origin; bilateral Agreements on co-production; European Agreements on granting the benefit of any support programs. Internal waterways transport (passenger and freight transportation): bilateral and plurilateral Agreements on access and/or traffic rights and the terms of conduct of the kind of economic activity. Rail transport (passenger and freight transportation): bilateral or plurilateral Agreements on access and/or traffic rights and the terms of conduct of this kind of economic activity. Road transport passenger and freight transportation: bilateral Agreements on measures, which reserve and/or restrict the supply of this kind of transportation services and specify the terms and conditions of this supply, including transit permits and/or preferential road taxes, in the territory or across the borders of Ukraine. Air transport computer reservation system services: gradual transition and upgrading of the international investor and distributing system in the internal market.

Cape Verde All sectors: bilateral or plurilateral Agreements on waiver of nationality requirements for the exercise of certain activities and professions; bilateral and regional Agreements on full national treatment extended to nationals of ECOWAS. Audiovisual services: bilateral or plurilateral Agreements on co-production; bilateral or plurilateral Agreements on granting the benefit of support programmes; bilateral or plurilateral Agreements on extending national treatment to audiovisual works.


ANNEX 5

Transitional Arrangements

The following commitment paragraphs are numbered according to the original Working Party Reports for reference purposes. They have been grouped together by subject, for the purposes of comparison.

ECONOMIC POLICIES

Non-discrimination

China

In particular, the representative of China confirmed that measures would be taken at national and sub-national level, including repeal or modification of legislation, to provide full GATT national treatment in respect of laws, regulations and other measures applying to internal sale, offering for sale, purchase, transportation, distribution or use of the following:

– After sales service (repair, maintenance and assistance), including any conditions applying to its provision, such as the MOFTEC third Decree of 6 September 1993, imposing mandatory licensing procedures for the supply of after-sales service on various imported products;

– Pharmaceutical products, including regulations, notices and measures which subjected imported pharmaceuticals to distinct procedures and formulas for pricing and classification, or which set limits on profit margins attainable and imports, or which created any other conditions regarding price or local content which could result in less favourable treatment of imported products;

– Cigarettes, including unification of the licensing requirements so that a single licence authorized the sale of all cigarettes, irrespective of their country of origin, and elimination of any other restrictions regarding points of sale for imported products, such as could be imposed by the China National Tobacco Corporation ("CNTC"). It was understood that in the case of cigarettes, China could avail itself of a transitional period of two years to fully unify the licensing requirements. Immediately upon accession, and during the two year transitional period, the number of retail outlets selling imported cigarettes would be substantially increased throughout the territory of China;

– Spirits, including requirements applied under China's "Administrative Measures on Imported Spirits in the Domestic Market", and other provisions which imposed distinct criteria and licensing for the distribution and sale of different categories of spirits, including unification of the licensing requirements so that a single licence authorized the sale of all spirits irrespective of their country of origin;

– Chemicals, including registration procedures applicable to imported products, such as those applied under China's "Provisions on the Environmental Administration of Initial Imports of Chemical Products and Imports and Exports of Toxic Chemical Products"; and

– Boilers and pressure vessels, including certification and inspection procedures which had to be no less favourable than those applied to goods of Chinese origin, and fees applied by the relevant agencies or administrative bodies, which had to be equitable in relation to those chargeable for like products of domestic origin.

The representative of China stated that in the cases of pharmaceuticals, spirits and chemicals cited above, China would reserve the right to use a transitional period of one year from the date of accession in order to amend or repeal the relevant legislation. The Working Party took note of these commitments (paragraph 23, see also Annex 1A).


Foreign Exchange and Payments

Cape Verde

In reply, the representative of Cape Verde confirmed that his Government would revise its existing legislation to eliminate the prior authorization requirement for acquiring foreign exchange to pay for imported merchandise worth more than CVE 5 million. He expected the revised legislation to be enacted by December 2007 (and in any case no later than July 2008). He also confirmed that the acquisition of foreign exchange for payment of foreign services or foreign investment was not subject to any requirements or restrictions. The Working Party took note of this commitment (paragraph 18).

POLICIES AFFECTING TRADE IN GOODS

Trading rights

China

Members of the Working Party noted China's commitment that it would phase out the limitation on the grant of trading rights for goods specified in Annex 2B of its Draft Protocol within three years after accession. In responding to questions raised by some members of the Working Party, the representative of China confirmed that China would progressively liberalize the right to trade in such goods by increasing the number of designated entities permitted to import goods in each of the three years of the transition period specified in Annex 2B. The representative of China added that China would eliminate import and export volume as a criterion for obtaining the right to trade these products, reduce minimum capitalization requirements and extend the right to register as designated importing and exporting enterprises to enterprises that used such goods in the production of finished goods and enterprises that distributed such goods in China. At the end of three years, all enterprises in China and all foreign enterprises and individuals would be permitted to import and export such goods throughout the customs territory of China. During the transition period, none of the criteria applicable under the designated trading regime would constitute a quantitative restriction on imports or exports. The Working Party took note of these commitments (paragraph 86).

Cambodia

The representative of Cambodia confirmed that it was not the intent of his Government that the current requirements for importation of pharmaceuticals or of veterinary medicines should discriminate against imports. In this regard, he further confirmed that no later than 1 June 2005, Cambodia would amend its legislation, e.g., the Law on Drug Management and Prakas No. 82 of 31 March 1999 on "Procedures for Exports and Imports of Pharmaceuticals", so as not to abridge the right to import and to export, and that any registered entity could be the importer or exporter of record. He confirmed that from that date, Cambodia would ensure that its laws and regulations relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in full conformity with its WTO obligations, including Articles VIII:I(a), XI:I and III:2 and 4 of the GATT 1994 and that it would also implement such laws and regulations in full conformity with these obligations. He confirmed in particular that this was recognized as without prejudice to requirements that might be placed on distributors of domestic and imported products to preserve plant, animal or human health, life, or safety. The Working Party took note of these commitments (paragraph 50).


IMPORT REGULATION

Tariff Rate Quotas, Tariff Exemptions

Ukraine

The representative of Ukraine said that from the date of accession Ukraine would allocate its only tariff rate quota on raw cane sugar only in conformity with the WTO Agreement, including Articles I, II, VIII, X, XI and XIII of GATT 1994, Article 4 of the Agreement on Agriculture, the Agreement on Import Licensing Procedures and other WTO provisions. Ukraine would not maintain, apply or revert to the auctioning of tariff quota for any product. Allocation methods used would not have trade-restrictive or -distortive effects on imports additional to those occasioned by a quantity-limited in-quota rate and an out-of-quota rate and would take account of the need to issue any licenses in economic quantities. Any arrangements applied would be administered and applied in a uniform, impartial, reasonable, transparent, predictable and fair manner. Ukraine would introduce a process for consultation with trading partners, importers and exporters prior to the amendment of tariff quota regulations, involving public notification of intended arrangements and the provision of adequate opportunity for comments to be made before final decisions are taken and implemented on such changes. The representative of Ukraine confirmed that Ukraine would adopt a system of allocating raw-cane sugar on a first-come first-served basis within three years of the date of WTO accession. In the period prior to the adoption of the first-come first-served method, Ukraine would apply the principles outlined in Table 14 and amend any internal regulations or instructions accordingly to reflect these principles. The Working Party took note of these commitments (paragraph 136).

Fees and Charges for Services Rendered

Bulgaria

The representative of Bulgaria confirmed that by 31 December 1997 Bulgaria would bring its customs clearance fee into conformity with Article VIII of the GATT 1994. In this regard, from that time revenues collected through the application of the Customs Clearance Fee would be used solely for the operation of customs clearance of imports and exports to which the fee was applied, and total annual revenues from collection of the fee would not exceed the cost of customs clearance operations items subject to the fees. Information regarding the application and level of the fee, revenues collected and their use would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 37).

Jordan

The representative of Jordan confirmed that from the date of accession, Jordan would impose any fees or charges for "services rendered" to importation or exportation only in conformity with Article VIII of the GATT 1994. He further confirmed that the fee described in paragraph 71 for the authentication or certification of import documents by Chambers of Commerce or consular officials in the exporting country would be fixed at JD 21 per transaction from the date of accession. The practice of requiring such certifications would be eliminated by 31 December 2002. Information regarding the application and level of such fees, revenues collected and their use, would be provided to WTO Members upon request. The Working Party took note of these commitments (paragraph 72).


Saudi Arabia

The representative of Saudi Arabia confirmed that the requirement for notarization, authentication or consularization of trade documents, including certificates of origin and invoices, and the associated fees applied to all exports to Saudi Arabia would be terminated no later than 31 December 2007, as authorized by Council of Ministers Decision No. 5-B-57611 of 28.11.1424H (20 January 2004). He confirmed that this commitment included fees charged by Consular Offices of the Kingdom of Saudi Arabia and by the Business Council. The Working Party took note of this commitment (paragraph 122).

Cape Verde

The representative of Cape Verde confirmed that his Government would revise its legislation to eliminate or to alter its current customs processing fee of 1.04 per cent ad valorem to ensure that by December 2012 its application was in accordance with Article VIII of the GATT 1994, and that from the date of accession any additional fees or charges imposed on or in connection with importation and exportation would be applied in accordance with Article VIII of the GATT 1994. The Working Party took note of this commitment (paragraph 99).

Application of Internal Taxes on Imports

Ecuador

The representative of Ecuador acknowledged that the Special Consumption Tax is applied to a number of imported products at rates in excess of those applied to similar domestically produced goods, and that this practice is not in conformity with Article III. Ecuador would equalize the application of the tax no later than 31 July 1996. The Working Party took note of this commitment (paragraph 19).

Bulgaria

The representative of Bulgaria stated that as of 31 December 1997, Bulgaria would apply its excise tax rates on beer, wine, distilled spirits and tobacco products in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imported and domestically produced goods. During this period, Bulgaria will not increase the difference in the amount of tax between imported and domestically produced goods. As of 31 December 1997, Bulgaria will implement a new system of excise taxes on beer, wine, spirits and cigarettes, which is currently being developed, that envisages the following methods of determination of the excise tax levels: (a) for distilled spirits, specific duties based on percentage alcohol content; and (b) for beer, wine and cigarettes, an identical tax on imported and domestically produced articles, or on the basis of specific, measurable characteristics of the product or the component parts of the product, which criteria will be consistent with Article III of the GATT 1994, published and readily available to importers, exporters and domestic producers. The Working Party took note of these commitments (paragraph 45).

Lithuania

The representative of Lithuania stated that, from the date of accession, Lithuania would, with two exceptions, apply its domestic taxes on products, including those listed in paragraphs 62 to 65 and Tables 6 and 7 in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imports regardless of country of origin and to domestically-produced goods. Lithuania's


excise taxes applied to imported and domestic beer from whatever size brewery, and the excise tax differentiation for mead beverages relative to other distilled alcoholic beverages, would be equalized or otherwise brought into conformity with Article III of the GATT by 31 December 2005. He added that Lithuania would report annually to WTO Members on the status of legislation concerning the taxation of beer and mead during this period. The Working Party took note of these commitments (paragraph 66).

Armenia

The representative of Armenia confirmed that his Government had enacted legislation that would eliminate, as of 31 December 2008, the existing exemption from the value added tax of domestic agricultural production sold by producers and for sales of veterinary products. He added that during this period, the scope of the exemption would not be increased, either in terms of coverage or level of exemption, nor would the scope or amount of the tax exemption be restored if it were reduced during this period. He further confirmed that, to ensure transparency during this period, Armenia would notify the General Council annually of the status of the tax exemption, and on its scope and level. Upon request, Armenia would consult with WTO Members concerning the status of the VAT exemption and its effect on their trade. The Working Party took note of these commitments (paragraph 65).

FYROM

The representative of FYROM stated that, from the date of accession, FYROM would, with one exception, apply its domestic taxes on products, including those listed in paragraphs 85 to 96 and Tables 3(a), 4(a) and 4(b) in strict compliance with Article III of the GATT 1994, in a non-discriminatory manner to imports regardless of country of origin and to domestically-produced goods. FYROM's excise taxes applied to imported and domestic tobacco products would be equalized or otherwise brought into conformity with Article III of the GATT in accordance with the timetable contained in Table 3(b) and the Amendments to the Law on Excise Taxes of June 2002. The Working Party took note of these commitments (paragraph 97).

Viet Nam

The representative of Viet Nam confirmed that from the date of accession, Viet Nam would ensure that its laws, regulations and other measures relating to internal taxes and charges levied on imports, except for those relating to distilled spirits and beer, would be in full conformity with its WTO obligations, in particular Article III of the GATT 1994, and that Viet Nam would implement such laws, regulations and other measures in full conformity with those obligations. The representative of Viet Nam further confirmed that, within three years after the date of accession, Viet Nam would apply excise taxes and other internal taxes on distilled spirits and beer in accordance with the WTO Agreement, including Articles I and III of the GATT 1994. To this end, he further confirmed that, within three years after the date of accession, all distilled spirits with an alcohol content of 20 per cent or higher would be subject to either a single specific rate per litre of pure alcohol or a single ad valorem rate. The Working Party took note of these commitments (paragraph 198).

Further, the representative of Viet Nam confirmed that, within three years after the date of accession, Viet Nam would apply a single ad valorem rate to all beer products without regard to the packaging of the product, i.e., draught, draft, bottle, or can. The Working Party took note of this commitment (paragraph 199).


Cape Verde

The representative of Cape Verde confirmed that by June 2008 Cape Verde's laws, regulations and other measures relating to internal taxes and charges levied on imports would be in full conformity with its WTO obligations, including Article III of GATT 1994, and that it would implement such laws, regulations and other measures in full conformity with those obligations. The Working Party took note of these commitments (paragraph 108).

Quantitative import restrictions, including prohibitions, quotas and licensing systems

Ecuador

The representative of Ecuador indicated that his Government would eliminate by the date of accession all non-tariff import and export restrictions (including all quantitative restrictions currently in place in the agricultural sector) that cannot be justified specifically under WTO provisions (e.g., bans, quotas, permits and licenses), in particular the Agreements on Agriculture and Import Licensing Procedures, and Article XI of the GATT 1994. In this regard, Ecuador would eliminate by 1 July 1996 its import bans on used articles listed in paragraph 32, replacing them as necessary with the application of objective criteria uniformly applied to domestic and imported goods for the protection of plant, animal and human health and safety administered in conformity with the provisions of the Agreement on Import Licensing Procedures, e.g., bans on used clothing, automobiles and tires. Such measures would not be applied or re-introduced after accession to the WTO unless specifically provided for in the WTO. The Working Party took note of this commitment (paragraph 34).

China

Some members of the Working Party noted that there were a large number of non-tariff measures in existence in China, both at the national and sub-national levels, which appeared to have a trade restrictive or trade distorting effect. Those members requested that China undertake a commitment to eliminate and not to introduce, re-introduce or apply non-tariff measures other than those specifically identified and subject to phased elimination in Annex 3 to the Draft Protocol. The representative of China confirmed that China would not introduce, re-introduce or apply non-tariff measures other than listed in Annex 3 of the Draft Protocol unless justified under the WTO Agreement. The Working Party took note of this commitment (paragraph 122 and Annex 3).

Some members of the Working Party noted that China had provided a list of non-tariff measures in respect of which China was prepared to commence phased elimination, contained in Annex 3 of the Draft Protocol. Those members stated that China should eliminate the measures listed in accordance with the schedule provided in Annex 3, during the periods specified in Annex 3. For measures subject to phased elimination, China should provide for growth in the quota over the relevant period specified in Annex 3. Those members also noted that the protection afforded by the measures listed in Annex 3 should not be increased or expanded in size, scope, or duration, nor any new measures be applied, unless justified under the provisions of the WTO Agreement (paragraph 124 and Annex 3).

Chinese Taipei

The representative of Chinese Taipei stated that upon accession, Chinese Taipei would implement a licensing system for recreational fishing vessels that conformed to the automatic licensing provisions of the WTO Agreement on Import Licensing Procedures and would require importers to have an approved abandonment/replacement right as applicable to domestically built fishing boats. He also stated that Chinese Taipei would eliminate the import ban on motorcycles over 150cc six months after accession to the WTO and would permit their import. At that time, Chinese Taipei would implement emission standards for motorcycles over 700cc comparable to international standards. The representative of


Chinese Taipei also stated that the restrictions on motorcycle access to roads would generally apply only to the two major cross-island motorways in Chinese Taipei. He stated that restrictions on motorcycle access to roads would not be barriers to market access and that Chinese Taipei would consult, upon request of a WTO member, regarding road access restrictions and their effects. The representative of Chinese Taipei further stated that Chinese Taipei would eliminate the import ban on passenger cars equipped with diesel engines two years after accession to the WTO. The Working Party took note of these commitments (paragraph 71).

FYROM

The representative of FYROM confirmed that, from the date of accession or as otherwise provided for in the timetable outlined in Table 5(a), no later than 31 December 2003, FYROM would eliminate and would not introduce, re-introduce or apply quantitative restrictions on imports, or other non-tariff measures such as licensing, quotas, bans, permits, prior authorization requirements, licensing requirements, and other restrictions having equivalent effect, that cannot be justified under the provisions of the WTO Agreement. He further confirmed that the legal authority of the Government of FYROM to suspend imports and exports or to apply licensing requirements that could be used to suspend, ban, or otherwise restrict the quantity of trade will be applied from the date of accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIII, XIX, XX and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agriculture, Application of Sanitary and Phytosanitary Measures, Import Licensing Procedures, Safeguards and Technical Barriers to Trade. The Working Party took note of these commitments (paragraph 107).

Cambodia

The representative of Cambodia confirmed that, no later than 1 June 2005, Cambodia would eliminate quantitative restrictions on the importation of fertilizers, pesticides and other agricultural inputs as described in paragraphs 75 and 76 and establish a WTO-consistent method of registration and review of imported agricultural chemicals. Requirements related to the safe storage and domestic distribution of these products would apply only to domestic distributors or to importers using bonded storage prior to domestic distribution. He further confirmed that, in the context of Cambodia's implementation of the WTO Agreement on Technical Barriers to Trade, that from 1 January 2007 Cambodia would rely on the provisions of that Agreement to regulate domestic and international trade in these items, and that the commitment contained in paragraph 50 would also apply to requirements for registration and licensing fees for importers of agricultural inputs from 1 June 2005. The Working Party took note of these commitments (paragraph 77).

Viet Nam

The representative of Viet Nam subsequently confirmed that Viet Nam would establish a non-discriminatory and transparent system for the importation, distribution, and use of large motorcycles by individuals and firms that met appropriate criteria by 31 May 2007. He further confirmed that this commitment was made without prejudice to the distribution commitments set forth in Viet Nam's Schedule of Specific Commitments. Prospective purchasers and/or users of large motorcycles would need a large motorcycle operator's licence from the appropriate authority before purchasing or using a large motorcycle. To ensure the responsibility of large motorcycle operators, an applicant for an operator's licence would be required, inter alia, to reach a certain age and to demonstrate knowledge and skill in safely operating a large motorcycle. Distributors of large motorcycles would be permitted to sell such motorcycles only to purchasers presenting a valid large-motorcycle operator's licence from the appropriate regulatory authority. Any approvals required for the importation of large motorcycles (e.g., from the Ministry of Public Security or the Ministry of Trade) would be administered as automatic licenses in conformity with relevant WTO provisions, e.g., the GATT 1994 and the Agreement on Import Licensing Procedures, without restriction on the engine size, based on


non-discriminatory published criteria, and without any overall quantitative restrictions. Distributors would be able to import large motorcycles for demonstration and showroom purposes, and for the operation of rider training programmes. The Working Party took note of these commitments (paragraph 208).

Customs Valuation

Nepal

The representative of Nepal stated that legislation on the valuation of imports for customs and taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted by 1 July 2004. Nepal would progressively implement the Agreement on Customs Valuation in accordance with the action plan in Table 3, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraphs 55 and 56, would be applied by Nepal. Full implementation will start from 1 January 2007. The Working Party took note of these commitments (paragraph 57).

Cambodia

The representative of Cambodia stated that legislation on the valuation of imports for customs and taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted by 1 July 2004. Cambodia would progressively implement the Agreement on Customs Valuation in accordance with the action plan in Table 7, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraphs 89, 90 and 91 would be applied by Cambodia. Full implementation will start from 1 January 2009. The Working Party took note of this commitment (paragraph 93).

Viet Nam

The representative of Viet Nam confirmed that, from the date of accession, Viet Nam would fully apply the WTO provisions concerning customs valuation, including the Agreement on the Implementation of Article VII of the GATT 1994 and Annex I (Interpretative Notes). Viet Nam would ensure that any customs valuation method to be applied would be in accordance with these WTO rules. In this regard, he confirmed that minimum prices and any system of reference prices or fixed valuation schedule applied to imports in lieu of the transaction value to determine customs valuation had been eliminated and would not be reintroduced and that that all methods of valuation used were in strict conformity with those provided for in the WTO Customs Valuation Agreement. He added that Viet Nam was currently applying paragraph 2 of Decision 4.1, the Valuation of Carrier Media Bearing Software for Data Processing Equipment (G/VAL/5), as provided in Annex 1 to Circular 113. Viet Nam committed to implement Decision 3.1 as soon as possible, but in any event no later than two years from the date of accession and paragraph 2 of Decision 4.1 upon accession. He further confirmed that any modification to or amendment of the Decree 155 or Circular 113, including the Annex thereto, would be in compliance with the WTO Customs Valuation Agreement, including the Interpretative Notes. Viet Nam would inform the WTO Customs Valuation Committee of any changes to Decree No. 155 or Circular No. 113, including the Annex to Circular No. 113, or any other laws, regulations, decrees or circulars that were relevant to the WTO Customs Valuation Agreement, in accordance with Article 22 of the Agreement, including relevant changes in the administration of these provisions. The Working Party took note of these commitments (paragraph 238).

Tonga


The representative of Tonga confirmed that legislation on the valuation of imports for customs and taxation purposes conforming to the requirements of the WTO Agreement on the Implementation of Article VII of the GATT 1994 had been drafted and was expected to be submitted to the Parliament for enactment in 2006. Tonga would provide any interested Member a copy of the draft Regulations for implementation of the amended Customs and Excise Act by 31 July 2006. Tonga would apply fully the Agreement no later than 1 January 2008 according to the action plan in Table 9. During this period, the scope of implementation of other aspects of the Agreement and other measures as described in paragraphs 89 and 90 would be applied by Tonga. The Working Party took note of this commitment (paragraph 91).

Cape Verde

The representative of Cape Verde stated that legislation on the valuation of imports for customs and taxation purposes conforming to the requirements of the Agreement on Customs Valuation would be enacted prior to Cape Verde's accession to the WTO, but that some of the provisions would not immediately go into effect. Cape Verde would progressively implement the Agreement on Customs Valuation and Annex I (Interpretative Notes) in accordance with the Action Plan in Table 9, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraphs 127 to 129, would be applied by Cape Verde. Cape Verde would also apply Decision No. 3.1 of the Committee on Customs Valuation (Treatment of Interest Charges in the Customs Value of Imported Goods) and paragraph 2 of the Decision on Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision No. 4.1). Full implementation would start from 1 January 2011. The Working Party took note of these commitments (paragraph 130).

Rules of Origin

Cambodia

The representative of Cambodia confirmed that his Government intended to comply fully with the provisions of the WTO Agreement on Rules of Origin in the application of preferential and non-preferential rules of origin and would be able to do so after enactment of the new Customs Law and its implementing regulations, no later than 1 January 2005. In particular, the requirements of Article 2(h) and Annex II paragraph 3(d) of the Agreement, which require provision, upon request, of an assessment of the origin of the import and outline the terms under which it will be provided, would be established in Cambodia's Law on Customs from the date of its promulgation, or if necessary, by government decree, no later than 1 January 2004. The Working Party took note of this commitment (paragraph 96).

Cape Verde

The representative of Cape Verde stated that, from July 2008, Cape Verde's laws and regulations for preferential and non-preferential rules of origin would comply fully with the WTO Agreement on Rules of Origin. He further confirmed that Cape Verde's rules of origin would be established in law and notified to the WTO Secretariat and the Committee on Rules of Origin by the time of accession. The requirements of Article 2(h) and Annex II, Paragraph 3(d) of the Agreement would be fully implemented by July 2008. He also stated that, by July 2008, the Customs Authorities would provide for an assessment of the origin of the import upon the request of an exporter, importer or any person with a justifiable cause. Any request for such an assessment would be accepted even before trade in the goods concerned began. Any such assessment would be binding for three years. The Working Party took note of these commitments (paragraph 136).


Anti-dumping, countervailing, safeguard regimes

Viet Nam

The representative of Viet Nam confirmed that, upon accession, the following would apply − Article VI of the GATT 1994, the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 ("Anti-Dumping Agreement") and the SCM Agreement shall apply in proceedings involving exports from Viet Nam into a WTO Member consistent with the following:

(a) In determining price comparability under Article VI of the GATT 1994 and the Anti-Dumping Agreement, the importing WTO Member shall use either Vietnamese prices or costs for the industry under investigation or a methodology that is not based on a strict comparison with domestic prices or costs in Viet Nam based on the following rules:

(i) If the producers under investigation can clearly show that market economy conditions prevail in the industry producing the like product with regard to the manufacture, production and sale of that product, the importing WTO Member shall use Vietnamese prices or costs for the industry under investigation in determining price comparability;

(ii) The importing WTO Member may use a methodology that is not based on a strict comparison with domestic prices or costs in Viet Nam if the producers under investigation cannot clearly show that market economy conditions prevail in the industry producing the like product with regard to manufacture, production and sale of that product.

(b) In proceedings under Parts II, III and V of the SCM Agreement, when addressing subsidies, the relevant provisions of the SCM Agreement shall apply; however, if there are special difficulties in that application, the importing WTO Member may then use alternative methodologies for identifying and measuring the subsidy benefit which take into account the possibility that prevailing terms and conditions in Viet Nam may not be available as appropriate benchmarks.

(c) The importing WTO Member shall notify methodologies used in accordance with subparagraph (a) to the Committee on Anti-Dumping Practices and shall notify methodologies used in accordance with subparagraph (b) to the Committee on Subsidies and Countervailing Measures.

(d) Once Viet Nam has established, under the national law of the importing WTO Member, that it is a market economy, the provisions of subparagraph (a) shall be terminated provided that the importing Member's national law contains market economy criteria as of the date of accession. In any event, the provisions of subparagraph (a)(ii) shall expire on 31 December 2018. In addition, should Viet Nam establish, pursuant to the national law of the importing WTO Member, that market economy conditions prevail in a particular industry or sector, the non-market economy provisions of subparagraph (a) shall no longer apply to that industry or sector.



EXPORT REGULATIONS

Export Subsidies

Panama

In response to questions and comments from members of the Working Party, indicating concerns in relation to the compatibility of the various export incentive schemes with the provisions of the GATT 1994 and the Agreement on Subsidies and Countervailing Measures, the representative of Panama stated that, in his Government's view, the CAT scheme was compatible with the provisions of Article XVI of the GATT 1994 and with the provisions of the Agreement on Subsidies and Countervailing Measures in so far as transitional arrangements are foreseen to permit the elimination of this programme over an extended period of time, as they applied to developing countries. The representative of Panama also provided details of Panama's export promotion scheme. The legislative basis for the scheme was Law No. 108 of 30 December 1974. That law established an export incentive mechanism for non-traditional goods wholly or partly produced or processed in Panama, by granting a certificate which could be used as a credit towards direct taxes payable to the State. The Tax Allowance Certificate (CAT) could be used to pay taxes up to an amount equivalent to 20 per cent of the national value added of the exported goods. Such certificates were transferable by endorsement, were exempt from any kind of tax and did not bear interest. He added that following the provisions set out in the Agreement on Subsidies and Countervailing Measures, Panama had decided to eliminate these tax benefits progressively. Law No. 28 of 20 June 1995 Adopting Measures for General Production Tax Incentives and Establishing Other Provisions, provided that up to 31 December 2000, the value of the CAT will remain 20 per cent of the national value added. From 2001 through December 2002, CATs would fall to 15 per cent of the national added value. The incentive was scheduled to be fully eliminated by 31 December 2002. Enterprises in receipt of other tax exemptions could not use the CAT scheme (paragraph 62).

The representative of Panama stated that his Government would progressively eliminate all measures which meet the definition of a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, including those prohibited subsidies covered by Law No. 3 of 1986, including all registrations granted to enterprises prior to enactment of the law Adopting General Production Tax Incentives and Establishing Other Provisions, (Law No. 28 of 20 June 1995) and Incentives for Export Promotion under Law No. 108 of 30 December 1974 (as amended by Law No. 28 of 20 June 1995). Consistent with this obligation, Panama would provide explanatory information in its annual notification of subsidies under Article 25 of the Agreement on Subsidies and Countervailing Measures and Article XVI:1 of the GATT 1994 to enable other Members to confirm that such programmes are being progressively eliminated. The above-mentioned subsidy measures would be notified as provided for in the WTO Agreement on Subsidies and Countervailing Measures upon accession. The Government of Panama would eliminate all subsidies inconsistent with the provisions of Article 3 of the Agreement on Subsidies and Countervailing Measures by no later than 31 December 2002 as provided by Article 27 of the Agreement on Subsidies and Countervailing Measures. The Working Party took note of these commitments (paragraph 63).

Kyrgyz Republic

The representative of the Kyrgyz Republic stated that the lease payment exemption for export-oriented and import substitution production provided for the Bishkek Free Economic Zone and other such free zones which could be considered to conflict with the requirements of the Agreement on Subsidies and Countervailing Measures would be eliminated by 31 December 2002. He further stated that the Regulations No. 376 On the Amendments to Certain Decisions of the Government, which will have the effect of prohibiting any and all such export performance and import substitution incentives within free economic zones, in conformity with the requirements of the Agreement on Subsidies and Countervailing


Measures had been adopted and implemented as of 23 June 1998, prior to the Kyrgyz Republic's date of accession. The Working Party took note of these commitments (paragraph 83).

The representative of the Kyrgyz Republic confirmed that no government or public body within the territory of the Kyrgyz Republic provides any other subsidy which was inconsistent with the provisions of Article 3 of the Agreement on Subsidies and Countervailing Measures. He stated that his Government would terminate, by 31 December 2002, all incentives granted under prior foreign investment laws which had retained their validity following enactment of the Foreign Investment Law of September 1997. The Working Party took note of these commitments (paragraph 84).

Jordan

The representative of Jordan stated that the following programmes were export subsidies, which met a definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures: (i) the Income Tax Law No. 57 of 1985 and its amendments, which authorized partial or total exemptions from income tax for profits on certain exports, and Decision No. 3394 of 1994 pursuant to this Law, which exempted from income tax profits on all exports (except phosphate and potash) to non-protocol countries and territories, i.e. all countries and territories except Israel, Lebanon, Palestinian Authority and Saudi Arabia; and (ii) the discount facility below the going interest rate for commercial documents operated by the Central Bank of Jordan. He confirmed that Jordan had taken appropriate legal measures in September 1999 (Council of Ministers Decision No. 12-9-76) to eliminate these export subsidies by 31 December 2002 (paragraph 125).


Cambodia

Some Members considered the existing system of remission of import fees and waiver of duty for certain goods used by certain investors to be highly complex, lacking in transparency and prone to abuse, and therefore encouraged Cambodia to implement a duty drawback scheme consistent with the Agreement on Subsidies and Countervailing Measures. Pending the implementation of a functioning duty drawback programme limiting rebates to the amount of tariff and tax incorporated in the exported product, the current programmes would need to be notified as subsidies as they did not appear to qualify as valid duty drawback schemes (paragraph 119).

The representative of Cambodia confirmed that any subsidy programmes provided by his Government after accession would be administered in conformity with the Agreement on Subsidies and Countervailing Measures, including Article 27, and that all necessary information on Cambodia's export subsidies and other notifiable programmes would be notified to the Committee on Subsidies and Countervailing Measures according to Article 25 of the Agreement upon entry into force of Cambodia's Protocol of Accession. He also confirmed that Cambodia would either eliminate the existing system of remission of import fees and waiver of duty for certain goods used by certain investors or establish a functioning duty drawback system consistent with WTO provisions, through amendment of the Law on Investment, as necessary, by the end of 2013. The Working Party took note of these commitments (paragraph 120).


Viet Nam


Cape Verde


INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS

Industrial Policy, Including Subsidies

Mongolia

The representative of Mongolia committed that his Government would eliminate by no later than 31 December 2002, preferably in a progressive manner, the measures which meet the definition of a prohibited subsidy within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, i.e. the subsidies provided under the new Foreign Investment Law, which came into force on 1 July 1993. These include the incentives for foreign investment in sectors such as mining, metal processing, machinery and infrastructure, which granted (i) partial and full tax relief during a five to ten year period, and (ii) tax abatement in a three year period for foreign invested enterprises which exported more than 50 per cent of their output. Consistent with this objective, the representative of Mongolia committed that the subsidies granted under that program would not be extended or renewed beyond their current scope of application, and agreed to provide explanatory information in its annual notification of subsidies under Article 25 of the Agreement on Subsidies and Countervailing Measures and Article XVI:1 of the GATT 1994 which was sufficiently precise to enable other Members to confirm that such programs are being eliminated in a manner consistent with this commitment. He further confirmed that the subsidy measures listed above would be notified as provided for in the Agreement on Subsidies and Countervailing Measures upon accession, and that Mongolia applied no other subsidies which fall within the meaning of prohibited subsidies as described in Article 3 of that Agreement, or that would require notification under the provisions of GATT Article XVI:1 or Article 25 of the Agreement. The Working Party took note of these commitments (paragraph 23).

Viet Nam

The representative of Viet Nam confirmed that, as of the date of Viet Nam's accession to the WTO, no prohibited subsidies would be provided to new beneficiaries pursuant to the programme that provided investment incentives contingent upon export performance for domestic businesses and the programme that provided investment incentives contingent upon export performance for foreign-invested enterprises. He further confirmed that over a five-year period beginning on the date of accession, benefits to current beneficiaries under these two programmes would be phased-out. The representative of Viet Nam further confirmed that the programme that provided investment incentives contingent upon export performance for domestic businesses and the programme that provided investment incentives contingent upon export performance for foreign-invested enterprises would be eliminated completely no later than five years from the date of Viet Nam's accession to the WTO. The representative of Viet Nam also confirmed that all other prohibited subsidies would be eliminated as of the date of accession and that any other remaining subsidy programmes would be brought into conformity with the WTO Agreement on Subsidies and Countervailing Measures. Viet Nam would provide notice of measures eliminating these programmes and any other prohibited subsidies to the WTO. He also confirmed that, by the date of accession, a subsidy notification, in accordance with Article 25 of the Agreement, would be provided to the Committee on Subsidies and Countervailing Measures. The Working Party took note of these commitments (paragraph 288).


Cape Verde

The representative of Cape Verde confirmed that Cape Verde would administer its subsidy programmes, including those provided for in (i) the Foreign Investment Law No. 89/IV/93 of 13 December 1993; (ii) Law No. 92/IV/93 of 15 December 1993 (Law on Free or "Franc" Enterprises); (iii) The Industrial Statute, Decree-Law No. 108/89 of 30 December 1989; (iv) the Tourism Utility Law No. 55/VI/2005 of 10 January 2005; and (v) Law No. 99/IV/93 of 31 December 1993, in full conformity with the WTO Agreement on Subsidies and Countervailing Measures, including Article 27.2, from 1 January 2010. The representative of Cape Verde further confirmed that incentives that had been granted to firms and individuals authorized by these laws and programs prior to the date of accession that constituted a prohibited subsidy, within the meaning of Article 3 of the Agreement on Subsidies and Countervailing Measures, would be withdrawn by the earlier of 1 January 2015 or at the end of the term originally granted to these firms and individuals. All necessary information on subsidy programmes would be notified to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement on Subsidies and Countervailing Measures upon entry into force of Cape Verde's Protocol of Accession. Cape Verde also would provide explanatory information in its subsequent notifications under Article 25 to enable other Members to confirm that such programs are being progressively eliminated. The Working Party took note of these commitments (paragraph 163).

Technical Barriers to Trade

Jordan

The representative of Jordan stated that Jordan's Standardization Department was gradually reviewing the remaining 1,110 mandatory standards to replace them with voluntary standards or with technical regulations, consistent with Article 2 of the TBT Agreement. No less than one quarter of the remaining standards would be converted each year after accession, and Jordan intended to complete the process of conversion by 31 December 2003. The Working Party took note of this commitment (paragraph 137).

Georgia

The representative of Georgia confirmed that from the date of accession, all existing Soviet-era "GOST" and other regional standards would be voluntary with respect to products imported from WTO member countries or from other non-CIS countries. GOST and other regional standards would continue to apply mandatorily only to products produced in Georgia or imported from non-WTO member CIS states. These standards would be replaced with international standards, or technical regulations based on international standards, in accordance with the timetable outlined in document WT/ACC/GEO/28, and be fully replaced by May 2002. With respect to the items for which certification remained mandatory in Georgia (Table 5(a)), he further confirmed that imported products meeting either international, European, or GOST standards would be accepted. Georgia would accept conformance assessment certificates issued by internationally recognized authorities of the exporting countries, or approvals provided by recognized independent conformity assessment bodies or agencies recognized by "Sakstandarti", with respect to these standards. Georgia would also reduce further the number of categories of imported products subject to mandatory certification prior to the end of 1999, notifying the revised list to the WTO by 1 January 2000, and would complete the process of conversion to voluntary certification in accordance with the timetable outlined in document WT/ACC/GEO/28. Upon request of WTO Members, Georgia would meet to discuss these measures and their impact on trade with a view to resolving problems. The Working Party took note of these commitments (paragraph 99).


Nepal

The representative of Nepal confirmed that Nepal would progressively implement the Agreement on Technical Barriers to Trade in accordance with the Action Plan in Table 5 and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 97 would be applied by Nepal. Nepal would implement fully the provisions of the Agreement on Technical Barriers to Trade, including compliance with the Code of Good Practice by 1 January 2007. The Working Party took note of these commitments (paragraph 98).

Cambodia

The representative of Cambodia stated that Cambodia would progressively implement the Agreement on Technical Barriers to Trade in accordance with the action plan in Table 10 and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 129 would be applied by Cambodia. Full implementation will start from 1 January 2007 without recourse to any further transitional period. The Working Party took note of this commitment (paragraph 131).

Ukraine

The representative of Ukraine confirmed that from the date of accession, all existing national and regional standards would be voluntary, except those referred to or set out in technical regulations intended inter alia to protect national security interests, prevent deceptive practices, protect the life and health of people, animals or plants, as well as protect the environment. Ukraine shall ensure that by 30 December 2011, all of its technical regulations use relevant international standards as a basis, in accordance with Article 2.4 of the Agreement on Technical Barriers to Trade (TBT Agreement) and the timetable outlined in document WT/ACC/UKR/129. However, with respect to the items that require conformity assessment and for which standards have not yet been harmonized with relevant international standards, the representative of Ukraine confirmed that, from the date of accession to the WTO, imported products would be deemed to have met the relevant Ukrainian standards or technical regulations if conformity assessment bodies recognized by Ukraine confirmed that such products conformed to relevant international standards, or regional or national standards that are identical to such standards. The Working Party took note of these commitments (paragraph 299).

Thus, notwithstanding the timetable outlined in document WT/ACC/UKR/129, Ukraine would comply with all provisions of the TBT Agreement and would abide by the provisions of the Code of Good Practice for the Preparation, Adoption and Application of Standards (i.e., Annex 3 to the TBT Agreement) as of the date of accession without recourse to any transitional arrangements. Ukraine would also continue to reduce further the number of categories of products subject to mandatory third party certification with a view to the broadest possible acceptance of manufacturer's supplier's declaration of conformity (SDOC), without requiring registration with or approval from Ukrainian authorities, in relation to the relevant technical regulation, prior to the end of year 2011. Ukraine would notify the revised list of products subject to mandatory certification to the WTO by 31 January 2012. The Working Party took note of these commitments (paragraph 300).

Sanitary and Phytosanitary Measures

Jordan

The representative of Jordan confirmed that Jordan would initiate immediately the process of examining its shelf-life standards (JS:401:1977 and JS 288:1994) in light of international scientific practices on shelf-stable food products to identify shelf-stable products currently appearing on the lists of these two standards. He further confirmed that Jordan would eliminate shelf-stable products


from the coverage of these two standards by 30 June 2000. He added that Jordan would establish within one year regulations and procedures in line with international norms for "highly perishable refrigerated" food products to gradually replace remaining shelf life requirements on these products with a scientific regulatory framework by 31 December 2000. The Working Party took note of these commitments (paragraph 145).

The representative of Jordan replied that the new Laws on Agriculture, Standards and Metrology, and Food Control, all to be enacted before the end of February 2000, defined clearly the relevant mandates for the Ministry of Agriculture, the Ministry of Health, and the Jordan Institute of Standards and Metrology. Jordan was evaluating the process of sampling, inspecting and testing of food to streamline and eliminate any redundancies observed with the assistance of the World Bank and USAID. The reform process would be completed by the end of June 2000, and by then the activities of all Jordanian bodies involved in the testing and/or sampling of frozen foodstuffs would be in conformity with all relevant provisions of the Agreement on the Application of Sanitary and Phytosanitary Measures, including those relating to Control, Inspection and Approval Procedures (Annex C). The refrigeration requirements for meat were applied to protect consumers against deceptive practices in the absence of legislation on consumer protection (paragraph 148).

The representative of Jordan confirmed that, as from the date of accession, unnecessary inspections of imported meat and meat from imported animals would be eliminated, and national treatment would be accorded fully to such products as part of Jordan's program for the development and adoption of guidelines and/or rules for food inspection and testing procedures. The new Law on Agriculture would include provisions of Annex C of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures. All instructions and testing procedures would be in accordance with the WTO Agreement on the Application of Sanitary and Phytosanitary Measures, in particular its Annex C. To address concerns over the lack of national treatment for and the unnecessary inspection of imported meat and meat from live animals, he confirmed that Jordan would make a particular commitment to abide by the provisions of paragraphs 1(a), 1(e) and 1(g) of Annex C from the date of accession. Jordan would implement the least trade restrictive requirements possible to prevent deceptive practices vis-à-vis consumers of meat, taking into account the national treatment requirements of Article III of GATT 1994. All remaining prohibitions on the use of powdered milk by industrial users of dairy products would be abolished as soon as legislatively possible upon accession, and in any event no later than within 12 months from the date of accession. The Working Part took note of these commitments (paragraph 149).

Nepal

The representative of Nepal confirmed that Nepal would progressively implement the Agreement on Sanitary and Phytosanitary Measures in accordance with the Action Plan in Table 7 and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 106 would be applied by Nepal. Nepal would implement fully the provisions of the Agreement on Sanitary and Phytosanitary Measures by 1 January 2007. He also confirmed that Nepal would consult with WTO Members upon request if they deemed that any measures applied during the transition period affected their trade negatively. The Working Party took note of these commitments (paragraph 107).

Cambodia

The representative of Cambodia confirmed that Cambodia would implement progressively the provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within the timetable provided for in the Action Plan for Implementation in Table 11, and would ensure full implementation of the Agreement no later than 1 January 2008, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in


paragraph 141 would be applied by Cambodia. He further confirmed that Cambodia should consult with WTO Members upon request if they deemed that any measures applied during the transition period affected their trade negatively. The Working Party took note of these commitments (paragraph 142).

Ukraine

The representative of Ukraine said that, as none of the factors set out in Article 83 of the Law "On Veterinary Medicine" were dispositive, the existence of a State system of animal identification and registration was not a mandatory requirement. As a result, imports of commodities could enter into the territory of Ukraine without a system of animal identification and registration in their country of origin. The representative of Ukraine further confirmed that, within six months after the date of accession, Ukraine would publish and implement a legal instrument amending Article 83 of the Law "On Veterinary Medicine" to remove the reference to the establishment of a national animal ID system as a consideration for determining risk. The Working Party took note of these commitments (paragraph 318).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would implement progressively the provisions of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures within the timetable provided for in Table 10, and would ensure full implementation of the Agreement no later than 1 January 2010, and with the understanding that during this period the scope of implementation of other aspects of the Agreement, as described in paragraph 176 would be applied by Cape Verde. He further confirmed that Cape Verde would consult with WTO Members upon request if they deemed that any measures applied during the transition period affected their trade negatively. The Working Party took note of these commitments (paragraph 177).

Trade-related Investment Measures

Ecuador

The representative of Ecuador acknowledged that the trade related investment measures described in this paragraph were inconsistent with the provisions of the Agreement on TRIMS. He confirmed that these measures would be eliminated prior to 1 January 2000. Regarding this programme, Ecuador committed to provide the information in Annex III to the Council for Trade in Goods for the information of the TRIMS Committee. During the period in which these measures are applied, Ecuador shall not modify the terms so as to increase the degree of inconsistency with the provisions of the TRIMS Agreement, in particular Article 2. In order not to disadvantage established enterprises which are subject to these measures, Ecuador will consider applying the same measures to the investments during the transitional period (i) where the products of such investment are like products to those of the established enterprises, and (ii) where necessary to avoid distorting the conditions of competition between the new investment and the established enterprises. Ecuador will notify any TRIM so applied to a new investment to the Council for Trade in Goods. The terms of such a TRIM shall be equivalent in their competitive effect to those applicable to the established enterprises, and it shall be terminated at the same time. The Working Party took note of these commitments (paragraph 76).

Free zones, special economic areas

Cape Verde

Concerning the free trade zones, including Commercial Franc (Free) Zones, and "free" enterprises or "franc" enterprises designated by the Government, the representative of Cape Verde confirmed that


Cape Verde would ensure enforcement of its WTO obligations in its free trade zones from 1 January 2010, including the provisions of the WTO Agreement and Cape Verde's commitments in its Protocol of Accession. In this regard, imports and goods produced in the free trade zones or areas under tax and tariff provisions that exempt imports and imported inputs from tariffs and certain taxes would be subject to normal customs formalities when entering the rest of Cape Verde, including the application of exempted tariffs and taxes. The Working Party took note of these commitments (paragraph 187).

Agricultural Policies

Ecuador

The representative of Ecuador said that his Government undertook to operate this tariff adjustment mechanism in conformity with the provisions of Article II of the General Agreement 1994 and without impairing the rates duty bound in Ecuador's schedule of concessions. He added that in order to comply with the provisions of the WTO Agreement on Agriculture, Ecuador would gradually eliminate the price band system within a seven year period in accordance with the time table annexed to Ecuador's Protocol of Accession. During the period for the phase-out of this mechanism, Ecuador would not enlarge the coverage of the system nor reintroduce products back into the system. The Working Party took note of these commitments (paragraph 48).

Panama

Regarding export subsidies, the representative of Panama stated that because of the nature of the CAT programme, it is not possible to provide for detailed commitments on the reduction of amounts of the subsidies and volume of agricultural products benefiting from such subsidies during the implementation period as compared to the base period. However, Panama would reduce the base in which the CAT subsidy is calculated from 20 per cent to 15 per cent of the national value added by 1 January 2001, and would terminate the CAT programme on 31 December 2002. This commitment is reflected in the relevant column of the supporting tables and document reference of Part IV of the agricultural country schedule. The agricultural country schedule of Panama is reproduced in Part I - Goods of the Annex to the Protocol of Accession of Panama (paragraph 52).

Latvia

The representative of Latvia said that during a transition period to expire on 1 January 2003, Latvia would forego the 5 per cent de minimis exemption for product-specific domestic support and for non-product specific domestic support in calculating its Current Total AMS as provided for in paragraph 4 (a) of Article 6 of the Agreement on Agriculture, provided that the sum of product-specific and non-product-specific domestic support does not exceed SDR 24 million (representing approximately 8 per cent of the average value of final agricultural production during the period 1994-1996) and that SDR 24 million instead constitutes Latvia's de minimis exemption under Article 6.4 (a) during each year of the said transition period. Accordingly, during the transition period, Latvia would not be required to include product-specific domestic support or non-product specific domestic support in calculating its Current Total AMS pursuant to paragraph 4 (a) of Article 6 of the Agreement on Agriculture, and would not be required to reduce such domestic support in accordance with paragraph 1 of Article 6 of the Agreement on Agriculture, where the sum of product-specific and non-product specific support does not exceed SDR 24 million during the relevant year. The Working Party took note of these commitments (paragraph 109).


TRADE-RELATED INTELLECTUAL PROPERTY REGIME

Ecuador

The representative of Ecuador confirmed that the date of application of the provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights for Ecuador will be no later than 31 July 1996. The Working Party took note of this commitment (paragraph 78).

Nepal

The representative of Nepal confirmed that Nepal would apply the Agreement on Trade-Related Intellectual Property Rights by no later than 1 January 2007 according to the action plan in Table 10 with the understanding that during this period protection for intellectual property rights listed in paragraphs 136 and 137 would be applied in Nepal. The Working Party took note of this commitment (paragraph 138).

Cambodia

The representative of Cambodia confirmed that Cambodia would apply the Agreement on Trade-Related Aspects of Intellectual Property Rights no later than 1 January 2007 according to the Action Plan in Table 12 with the understanding that during this period protection for intellectual property rights listed in paragraphs 204 and 205 would be applied in Cambodia. The Working Party took note of this commitment (paragraph 206).

Tonga

The representative of Tonga confirmed that Tonga would apply the Agreement on Trade-Related Aspects of Intellectual Property Rights no later than 30 June 2008 according to the Action Plan in Table 11 with the understanding that during this period protection for intellectual property rights listed in paragraphs 167 and 168 would be applied in Tonga. The Working Party took note of this commitment. (paragraph 169).

Cape Verde

The representative of Cape Verde confirmed that Cape Verde would apply the Agreement on Trade-Related Intellectual Property Rights by no later than 1 January 2013 according to the action plan in Table 12 with the understanding that for the obligations covered by Sections 5 and 7 of Part II of the TRIPS Agreement or to enforce rights provided for under these Sections, Cape Verde would apply the TRIPS Agreement in respect of these obligations no later than 1 January 2016, in light of paragraph 7 of the Doha Declaration on the TRIPS Agreement and Public Health. During this period, protection for intellectual property rights as described in paragraphs 244 and 245 would be applied in Cape Verde. The Working Party took note of this commitment (paragraph 246).

POLICIES AFFECTING TRADE IN SERVICES

Vietnam

Members also sought clarification about how Viet Nam would implement its commitment to allow direct branching for foreign non-life insurance companies after five years from the date of accession. The representative of Viet Nam explained that the legislation and regulations necessary to implement this commitment would be developed with the goal of promoting investment and the creation of meaningful commercial opportunities, ensuring the sustainable development of Viet Nam's insurance market and protecting the legitimate interests of policy-holders and the safety and soundness of the


insurance market in Viet Nam. He further stated that regulation of such branches would be in line with the internationally recognized insurance industry standards and principles of the International Association of Insurance Supervisors (IAIS). The Working Party took note of these commitments (paragraph 494).

TRANSPARENCY

Notification

Ukraine

The representative of Ukraine said that, unless otherwise provided for in this Report, within six months of entry into force of the Protocol of Accession, Ukraine would submit all the initial notifications required by any Agreement constituting part of the WTO Agreement. Any regulations subsequently enacted by Ukraine which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also conform to the requirements of that Agreement. The Working Party took note of these commitments (paragraph 500).

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