RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/7/Rev.2
1 November 2000
(00-4581)
TECHNICAL NOTE ON THE ACCESSION PROCESS
Note by the Secretariat
Revision
The present paper has been updated by the Secretariat to reflect recent accessions.  This paper
was originally produced in response to a request by  the General Council for a Technical Note on the
Accession Process (WT/GC/M/32).
This paper is organized under the following headings:
Page No.
1. Overview 2
2. Introduction 5
3. Relevant WTO Provisions 7
4. The Accession Process
(a) General 8
(b) Establishment of Working Party 16
(c) Collection of Factual Information on Acceding Government's
Trade Regime16
(d) Negotiation of Terms of Accession 20
(e) Completion of the Working Party Mandate 32
(f) Adoption of Working Party Report by General Council, Entry
into Force of Protocol of Accession33
(g) Invocation of Article XIII of the WTO Agreement 33
5. Technical Assistance 33
Annex 1 Status of Working Party Accessions 37
Annex 2 General Council Decisions and Protocols of Accession
2.1 Decisions and Protocols 71
2.2 Commitments on Rules 73
Annex 3 Specific Commitments from the Working Party Reports 75
Annex 4 Specific Commitments on Services 136WT/ACC/7/Rev.2
Page 2
1. Overview
This overview summarises some of the main points made in this Note.  For details and
qualifications, see the following sections.
This Note first summarises the discussions on the process of accession to the WTO which
took place at the meeting of the General Council in December 1998 and at Ministerial Conferences inSingapore and Geneva.  Discussions in particular concerned the following issues:
- the procedures laid down for accessions under Article XII;
- the transparency and pace of the accession process;
- whether the fact finding stage overburdened applicants, particularly smaller
economies;
- the terms and conditions of accession, in particular the availability of special and
differential treatment including transition periods;
- how the special needs and capacities of least developed applicants for accession are
addressed;
- the provision and co-ordination of technical assistance to acceding governments; and
- the relationship between accessions and the new trade negotiations.
This Note then reproduces the relevant WTO provisions, in particular Article XII which
governs the accession process.  The negotiation of accession to the WTO under Article XII is a much
more complicated undertaking than accession to the GATT 1947, largely due to the increased scope
and coverage of the WTO Agreement.  It is, also, much more structured and transparent.  The
Secretariat, in consultation with WTO Members, has drawn up a set of procedures to be followed
(WT/ACC/1, 4, 5, 8 and 9).  This Note examines experience with their operation in the four yearssince the WTO Agreement entered into force.
Table 1 reviews the time taken by the twelve accession Working Parties to complete their
work pursuant to Article XII of the WTO Agreemen t, while Table 2 examines the status of the 29
currently ongoing accession processes, noting that these are at very different stages.  Twenty-three
Applicants have presented memoranda on their trade regime in accordance with WT/ACC/1 which isessential for triggering the first meeting of their Working Parties. Thirteen Applicants have tabled
tariff offers, agricultural supporting tables and services offers which form the basis of negotiations in
these areas.  A significant number of these applicants are approaching the final stages of their
accession processes.
A great deal of information is needed by the Working Party so that it can examine the trade
and legal regime of the applicant, in particular to identify possible areas of inconsistency with the
WTO Agreements - the so called fact-finding stage.   The burden of providing the needed factual data
falls on the applicant government (although technical assistance is provided by the Secretariat and
other international organisations - see below).  However, delays can also occur during this stage if
members of Working Parties do not supply questions in a timely manner and if questions are
duplicated.
In order to provide increased transparency during the fact finding stage, the practice has
developed of requesting the Secretariat to circulate a factual summary of points raised, whichWT/ACC/7/Rev.2
Page 3
identifies the points that are established and those that require further work, which gradually evolves
into a draft Working Party Report.
During the negotiating phase which follows the applicant must table the necessary offers and
be ready to revise these when necessary.  The long intervals between different stages of the process
are often due to different factors - delays in provision of needed input from the applicant government,delayed reactions to offers during the negotiating stage of the work, and members of the Working
Party with differing positions on significant issues.  Working Party meetings can only usefully be
scheduled when delegations have had adequate time to examine the necessary inputs.
This Note analyses the terms agreed in the twelve accessions which have been completed to
date.  The negotiations fall into two main categories - negotiations on multilateral rules, and bilateral
(or sometimes plurilateral) market access negotiations.
The multilateral negotiations on rules relate to goods, including systemic agricultural issues,
TRIPS and services.  Acceding countries are expected to observe the rules in the WTO Agreement.
Each of the Protocols of Accession of the twelve governments which have acceded to the WTO also
bind the new Members to observe specified commitments either set out in the text of the Protocol
itself or, more frequently, in the relevant Working Party's commitment paragraphs, which are
incorporated in the Protocol of Accession (Annex 2 of  this Note). The Note (Annex 3 ) reproduces the
commitments undertaken in the twelve completed accessions. There are different types of
commitments, e.g. statements of fact rather than  commitments; obligations to abide by existing WTO
obligations not to have recourse to specific WTO provisions, such as transitional periods on customs
valuation and TRIPS; identification of transitional periods that may be used; authorisation to depart
temporarily from WTO rules or commitments in the Schedules; and obligations to abide by rulescreated by the commitment paragraphs and not contained in WTO Multilateral Agreements which
relate e.g. to privatisation and accession to Plurilateral Trade Agreements.
Transition periods have been the subject of considerable discussion in accession Working
Parties.  The transition periods granted to original WTO Members have not automatically been made
available to governments acceding under Article XII, regardless of their level of economicdevelopment.  A few transition periods have been granted in limited areas and for short periods of
time following submission of a detailed plan ensuring WTO consistency (by enactment of needed
legislation, training of personnel responsible for implementation, etc.) by the date of accession in all
other areas.
 This Note also examines the results of the market access negotiations with the twelve new
Members which are annexed to their Protocol of accession in their Goods Schedules, containing their
concessions on tariffs and commitments on agricultural domestic supports and export subsidies, andtheir Schedules of specific commitments on services (Annex 4).
Negotiations on tariffs take place on a bilateral basis following submission of an offer by the
applicant.  Table 3 (pages 25 and 26) examines the concessions granted on agricultural and non-
agricultural products by the twelve new Members.  These appear to have bound all items in their
tariffs.  The simple average of their agricultural bindings vary from a low of 10.4 per cent to a high of34.9 per cent.  The picture is a little more complex in the case of their non-agricultural bindings.  In
this sector the simple average of bindings of twelve of the new Members varied from 5 per cent to
20.1 per cent. Nine of these new Members have joined in sectoral tariff agreements reached on a
plurilateral basis by some participants in the Uruguay Round.  This Note also surveys tariff-rate
quotas and special safeguard clauses in the twelve Tariff Schedules.WT/ACC/7/Rev.2
Page 4
Negotiations on agricultural supports and export subsidies now take place largely on a
plurilateral basis (chaired by the applicant).  Negotiations on the selection of a representative base
period have been difficult and in only one case has the most recent available period not been taken,
and then for the very specific reasons set out in th e Report of the Working Party.  This has meant that
eight of the twelve new Members commit themselves to keep domestic support which is subject tolimitation (the "amber box") at de minimis  levels, although flexibility has been shown by the granting
of a time-bound transitional period in one case.  Some Members have developed a firmly-held
position that regardless of whether export subsidies were granted in the base period, commitments
must be taken to abolish their use. Ten of the twelve new Members have bound export subsidies at
zero.  Two of them have been granted a transitional period for the phasing out of its export subsidies.
Table 4 (pages 31 and 32) and Annex 4 to this Note analyse the specific commitments
undertaken in the services sector by the twelve Members that have acceded under Article XII of theWTO Agreement.  Although it is more complicated in the services area than the goods area to specify
and compare the levels of liberalisation bound by governments, this analysis does show that all eleven
have entered commitments in a relatively large number of sectors, unlike some original Members of
the WTO.
Annex 2 of this Note also briefly examines the texts of the Protocols of these twelve Members
which incorporate the commitment paragraphs, the goods Schedules and the services Schedules
referred to in the preceding paragraphs.  These set out the terms which the WTO offers to the
acceding government in a single package.  All the obligations in this package are enforceable through
the Dispute Settlement Understanding.  The texts of the Protocols of the twelve new Members are
nearly identical and a standard pattern therefore appears to have been established.
The Secretariat provides technical co-operation to all governments in the process of accession
on request within the limit of available resources.  This Note provides information on the activities of
the Secretariat and refers to the substantial technical co-operation provided by national governments
and other international organisations.  It reviews technical co-operation provided during 1999.  All
governments in the process of accession have received technical assistance from the WTO Secretariatin one form or another.  This coverage has been achieved thanks to financial contributions from
individual WTO Members.  This has taken the form  of, e.g. regional or Geneva based courses or
seminars, as well as focussed assistance in the provision of information needed by the Working Party,
assistance in the drafting of legislation, tabling of offers, training courses and the like.  Other
international organisations including UNCTAD, the World Customs Organization and WIPO have
also provided technical assistance.  Co-operation with UNCTAD in the provision and tailoring of
technical assistance has been particularly close and complementary.  The Co-operation Agreementsbetween the WTO and the IMF and the World Bank provide for consultations with a view to
achieving greater coherence in global economic policy-making, and are also relevant to the provision
of technical co-operation for acceding countries.  In addition, the Secretariat takes all possible steps to
co-ordinate technical assistance related to accessions provided by other organisations and WTO
Member governments.  There is a need for more an d better co-ordinated technical assistance for all
acceding governments.
The nine least-developed applicants for accession have been the subject of particular
attention.  In 1999 the representatives from all nine countries participated in intensive training courses
and seminars organised by the Secretariat.  An Integrated Framework for the review and evaluation of
trade-related technical assistance has been established, linking the WTO with UNCTAD, ITC, IMF,The World Bank and UNDP.  Many WTO Members have stated that steps should be taken to expedite
the accession of least-developed candidates.  Recently, the formulation of agreed guidelines for the
accession of LDCs has also been suggested as a means of expediting their accession processes.  The
Secretariat and WTO Members have already managed to reduce to a minimum the number of
Working Party meetings and to ensure that the meetings held are as productive as possible.  However,WT/ACC/7/Rev.2
Page 5
more substantial progress needs to be registered with these seven LDC applicants.  WTO Members
could facilitate the accession of these governments by agreeing to closely co-ordinate and increase
technical assistance to LDC applicants.  This could help ensure that the acceding governments have in
place the necessary legislation and enforcement mechanisms so that the need for transition periods
can be reduced.
Accessions remains a major challenge for the WTO, as 29 Accession Processes have still to
complete their mandate. This note shows that the current accession processes are at very different
stages of advancement, ranging from the very in itial stage to the very advanced.  A significant
number, including one LDC candidate, have the potential to be completed before the new trade
negotiations actually engage, given sufficient flexibility by both the acceding governments and WTO
Members.  It is also in the interest of WTO Members that as many as possible of these governments
should participate as Members in the new trade negotiations.  To accomplish this, constructive andcreative approaches need to be developed and implemented.  This would assist the acceding
governments to ensure that the momentum of thei r domestic reform processes is maintained and that
the evolution of domestic reform is consistent with evolving WTO rules and disciplines.
2. Introduction
Discussions on the accession process itself, as distinct from discussions on the accession of
individual governments, have been held on a number of occasions in the WTO, notably at the
Ministerial Conferences in Singapore in December 1996, in Geneva in May 1998 , in Seattle in
December 1999, and in the General Council on 10 December 1998, 15 June 1999 and 8 May 2000.
Declarations adopted at the two first Ministerial Conferences contain a section on accessions.  This
note summarises the main comments and suggestions made during the discussions.  For details, seethe records of these meetings: WT/MIN(96)/ST/series, WT/MIN(98)/ST/series,
WT/MIN(99)/ST/series and WT/GC/M/ 32 and WT/GC/M/40/Add.3 and WT/GC/M/55.
In the debate, many speakers welcomed the large number of governments which had applied
to join the WTO, saying that this demonstrated the viability of the system, and also represented a
challenge to the WTO and its evolution as a truly global organisation.  The more extensive the WTO'smembership became, the greater the benefits that would be enjoyed by its members and the more
global welfare would be increased.
Many acceding governments stressed the fact that accession would encourage and consolidate
their own internal reform process and accelerate their economic development.  Many speakers
therefore emphasised the importance of bringing the applicant governments into the system as rapidly
as possible.  It was generally recognized also that accession to the WTO involved wide-ranging and,
often difficult, legislative and executive action by acceding governments, that each accession was alsoa negotiation between the acceding government and WTO Members and therefore to be treated on its
own merits, and that the balance in each accession was to accommodate the special situation of the
acceding government on the one hand, and to maintain the credibility of the WTO system on the
other.  The importance of technical assistance to acceding governments was generally recognised.
Many speakers felt that such assistance was essential for developing economies in general and forsmall island developing economies and least-developed countries in particular.  While many
applicants expressed their gratitude for the assistance that they had received, others drew attention to
their specific needs.  It was suggested that the WTO should take the lead in providing technical
assistance, that UNCTAD also had a major role to play and that International Organisations should
co-ordinate their efforts and their advice in this area.  It was felt that the various sources of technical
assistance needed more effective coordination now that the requirements of accession were
complicated and far-reaching.WT/ACC/7/Rev.2
Page 6
As to the accession process itself, the procedures suggested in the Secretariat's papers
WT/ACC/1, 4 and 5, as well as WT/ACC/8 and 9 were generally welcomed as well structured and
transparent.  The view was also expressed however, that ways should be found of keeping all
Members informed of developments in individual accessions.
It was pointed out that the accession process was often lengthy and too demanding for certain
acceding governments;  the fact finding stage, particularly, appeared to be unduly long, inquisitorial
and frequently repetitive.  Many speakers said that many accessions were moving too slowly, some
adding that the process should be simplified.  Other speakers acknowledged that few accessions had
taken place recently but said that this did not mean that the system was not working.  The pace of each
individual accession depended overwhelmingly on the applicant's willingness and capacity to meet the
requirements of the system.  It was possible that up to six governments would be able to accede by the
end of this year and early next year.  Some speakers said that the process also had sufficient flexibilityto address the needs of individual acceding governments.  However, it appeared generally agreed that
the WTO should look for ways to expedite the current accession processes so that applicants are not
kept waiting longer than necessary.
Some speakers said that Members had the right to expect that acceding governments would
observe a standstill on WTO inconsistent measures and on tariff increases during accession, andwould not wait until completion of the negotiations to bring their legislation into conformity with the
WTO.
Many of the comments concentrated on the terms of accession.
Some Members pointed out that Article XII of the WTO, like Article XXXIII of GATT 1947,
placed no limits on the terms, which were to be developed through negotiation with current Members.Some said that the terms should guarantee a balance of rights and obligations.  Many said that the
accession of new governments should strengthen the system, not weaken it and that acceding
governments must therefore demonstrate their will ingness to comply fully with the WTO rules upon
accession.
A number of different criteria were suggested for judging market-access commitments, the
most frequently cited being that these should be, "c ommercially viable", "mean ingful in trade terms",
"meaningful", "fair", or "appropriate to the level of economic development of the applicant".  Both the
Singapore 1996 and Geneva 1998 Ministerial Declarations call for "meaningful market-access
commitments".
A number of speakers stressed that acceding governments should not be asked to undertake
more stringent obligations than present WTO Members (often referred to as "WTO-plus" obligations).
Some said that to do so was an abuse of economic power.  Some said that this applied especially tosmall island developing economies and least-developed countries.
In this connection, some speakers said that legitimate claims for special and differential
treatment for developing economies were not being granted, in particular in regard to the transition
periods foreseen in WTO Agreements, the relevant de minimis  agricultural support commitments,
provisions on export subsidies, the procedures for balance-of-payments consultations, and theDecision on net-food-importing governments.
Some Members said that there was no provision for the automatic granting of transition
periods to acceding governments.  It was pointed out that the transition periods contained in the WTO
Agreements were accorded to original Members to help them become accustomed to their new
obligations and were already expiring.  Acceding Governments were in a different position as theyhad known the requirements of the WTO Agreement since the date of its entry into force.  SomeWT/ACC/7/Rev.2
Page 7
Members said that they were not, a priori , opposed to transitional periods, provided that there was a
clear justification for them.
Some Members said that care should be taken not to introduce two classes of Members but
that there was no easy answer to the question of "WTO-plus".  Members were still adding to their
commitments under the WTO and some order of reciprocity was applicable.
Some speakers said that membership of Plurilateral Agreements (Agreement on Government
Procurement and Civil Aircraft Agreement) should not be made a condition of accession to the WTO,
as Article XII itself made it quite clear that the procedures for accession to these were quite separate
from accession to the WTO itself.
One speaker said that some Members used the negotiations to resolve bilateral disputes not
relevant to WTO accession.
Many speakers said that particular attention needed to be paid to the accession of least-
developed countries.  Some said that the accession procedures for these governments should be
simplified and accelerated.  Some said that the commitments demanded of these governments should
take into account their level of development, and that transitional periods and special and differential
treatment were often appropriate.  Some said that  all existing WTO provisions regarding special and
differential treatment for least-developed countries should be extended automatically and withoutnegotiation to all least-developed countries acceding to the WTO.
Some applicants stressed that they be treated as market-economy governments and be granted
unconditional most-favoured-nation status on accession to the WTO.
The importance of completing a maximum number of accessions before the next series of
trade negotiations actually engage was generally recognized.  It was suggested that the GeneralCouncil should consider how governments which had not acceded by then could take part in the new
negotiations as effectively as possible.  It was also suggested that these governments might be
provided with a degree of security short of a legally-binding undertaking such as Provisional
Accession and that these governments might ensure that their foreign trade regime was consistent
with WTO rules and disciplines.
3. Relevant WTO Provisions
Article XII of the Marrakesh Agreement Establishing the World Trade Organization deals
with accession.  The full text of this provision reads as follows:
"1. Any State or separate customs territory possessing full autonomy in the conduct
of its external commercial relations and of the other matters provided for in this
Agreement and the Multilateral Trade Agreements may accede to this Agreement, on
terms to be agreed between it and the WTO.  Such accession shall apply to thisAgreement and the Multilateral Trade Agreements annexed thereto.
2. Decisions on accession shall be taken by the Ministerial Conference.  The
Ministerial Conference shall approve the agreement on the terms of accession by a two-
thirds majority of the Members of the WTO.
3. Accession to a Plurilateral Trade Agreement shall be governed by the
provisions of that Agreement."WT/ACC/7/Rev.2
Page 8
Perhaps the most striking thing about WTO Article XII is its brevity.  It gives no guidance on
the "terms to be agreed", these being left to negotiations between the WTO Members and the
applicant.  Nor does it lay down any procedures to be  used for negotiating these terms, these being left
to individual Working Parties to agree.  These have evolved separately as will be seen in the next
section of this paper.  In this, it follows closely the corresponding Article XXXIII of GATT 1947.
A number of other WTO provisions are relevant to accession - for instance:
- Article XVI.1, lays down that "Except as othe rwise provided under this Agreement or the
Multilateral Trade Agreements, the WTO shall be guided by the decisions, procedures and
customary practices followed by the CONTRACTING PARTIES to GATT 1947 and the
bodies established in the framework of GATT 1947";
- Article XII:2 states that "Decisions on accession shall be taken by the Ministerial
Conference", Article IV:2 makes it clear that "In the intervals between meetings of theMinisterial Conference, its functions shall be conducted by the General Council";
- Article IX deals with decision-making.  On 15 November 1995 the General Council agreed to
procedures regarding decision-making under Ar ticles IX and XII of the WTO Agreement
which clarified the relation between these two provisions (WT/GC/M/8, page 6);
- Article XIII provides that:
"1. This Agreement and the Multilateral Trade Agreements in Annexes 1 and 2 shall not
apply as between any Member and any other Member if either of the Members, at the time
either becomes a Member, does not consent to such application.
3. Paragraph 1 shall apply between a Member and another Member which has acceded
under Article XII only if the Member not consenting to the application has so notified theMinisterial Conference before the approval of the agreement on the terms of accession by the
Ministerial Conference."
4. The Accession Process
(a) General
Procedures
The organization and pursuit of the accession negotiations in each Working Party follow a
well-established pattern based on procedures set out in a note by the Secretariat, WT/ACC/1 of
24 March 1995. These procedures were modelled on those followed by the
CONTRACTING PARTIES to GATT 1947, including the Complementary Procedures on Accession
Negotiations agreed by the Council of GATT 1947 on 27 October 1993 (L/7317) and the statement by
the Chairman of the Council of GATT 1947 on the Management of Accession Negotiations on
10 November 1994 (C/COM/4).  Before issuing WT/ACC/1, the Secretariat consulted extensivelywith interested WTO Members and took the views expressed into account.  During these consultations
an understanding was reached that this note would not be submitted to the Ministerial
Conference/General Council (hereinafter referred to as the General Council unless specific reference
to the Ministerial Conference is required) or to individual Working Parties for formal endorsement but
that it would be prepared as a practical guide for delegations of both WTO Members and accedingGovernments or separate customs territories and not a general policy statement on accession
negotiations (see WT/ACC/1, paragraph 2).WT/ACC/7/Rev.2
Page 9
WT/ACC/1 sets out the different stages in the accession process.  It notes that the General
Council considers applications to accede under WTO Article XII and the establishment of a Working
Party.  The Working Party first conducts a factual examination of the trade regime of the acceding
government on the basis of a Memorandum presented by the acceding government and replies to
questions from Members.  The actual multilateral work commences with the submission of aMemorandum on the Foreign Trade Regime by the applicant government.  At an appropriate moment,
it moves on to negotiate the terms of accession, which relate to three main areas:  WTO rules, on
goods, TRIPS and services.  When agreed, the Report of the Working Party, including a draft
Decision and Protocol of Access ion, is forwarded to the General Council.  The Protocol, which
contains a single package of agreed commitments on rules; concessions and commitments on goods;
and specific commitments on services, sets out the terms on which the applicant is invited to join
WTO.  Following the General Council's adoption of the Report and approval of the draft Decision, theacceding government becomes a Member of the WTO thirty days after it accepts its Protocol of
Accession.
WT/ACC/1 is supplemented by two Technical Notes by the Secretariat, WT/ACC/4 -
Information to be provided on Domestic Support and Export Subsidies in Agriculture, WT/ACC/5 –
Information to be Provided on Policy Measures Affecting Trade in Services, WT/ACC/8 -Information to be Provided on Policy Measures with Respect to SPS and TBT Issues, and WT/ACC/9
– Information to be Provided on Implementation of the TRIPS Agreement.
The Accessions Division of the Secretariat has regular consultations with acceding
governments, WTO Members and the chairpersons on the programme of meetings and agenda of
accession Working Parties.
In consultation with Members, the Secretariat has also streamlined the accession process for
least-developed and small island developing economies by reducing the number of Working Party
meetings and ensuring that maximum progress is made between meetings without the acceding
government concerned having to visit Geneva.  This includes, to the extent possible, the bilateral
market access negotiations in goods and services.
Status of Accession Working Parties
Forty three governments have applied to accede under Article XII since the WTO Agreement
entered into force on 1 January 1995.  A number of these converted requests made earlier to accede to
GATT 1947 into applications to the WTO.  In pursuance of the decision adopted by the General
Council on 31 January 1995, their GATT 1947 Working Parties were converted into WTO Working
Parties.
Twelve of these have completed the accession procedures and have become WTO Members.
These are, in the order in which they acceded:  Ecuador; Mongolia; Bulgaria; Panama;
Kyrgyz Republic; Latvia; Estonia; Jordan, the Republic of Georgia, Albania and Croatia and Oman,
which have completed the accession process and will become WTO members pending ratification in
their country.
Table 1: Timetable of Completed Accessions shows the length of time between presentation
of Memoranda and accession.  The shortest of these accession processes took 34 months (Kyrgyz
Republic) and the longest 123 months (Bulgaria), or between approximately three and ten years.
These governments are not a random sample of applicant governments.  These are the governments
that have completed the process.  It is possible that the governments still in the queue may, on the
whole, take longer to do so.WT/ACC/7/Rev.2
Page 10Table 1 (a) :  Timetable of Completed Accessions1
Country Ecuador Mongolia Bulgaria Panama Kyrgyz Republic Latvia Estonia
Date Time
Since
MemoDate Time
Since
MemoDate Time
Since
MemoDate Time
Since
MemoDate Time
Since
MemoDate Time
Since
MemoDate Time
Since
Memo
Application Sept 92 Jul 91 Sep 86 Aug  91 Feb  96 Nov  93 Mar 94
Working PartyEstablishedOct   92 Oct 91 Feb  90 Oct
91Apr 96 Dec  93 Mar 94
Memorandum May 93 Jan 92 Jul  93 Jun 93 Aug  96 Aug  94 Mar 94
1st Meeting of
Working PartyJul  93 2
monthsJun 93 17
monthsJul  93 1 month Apr 94 10
monthsMar 97 7
monthsMar  95 7
monthsNov 94 8
months
Draft WPReportOct 94 17
monthsDec 94 35
monthsMay 94 10
monthsMay 96 35
monthsApr  98 20
monthsDec  96 28
monthsNov 98 56
months
ReportAdopted by
Working PartyJul  95 26
monthsJun 96 53
monthsSep 96 38
monthsSep 96 39
monthsJul  98 23
monthsSep 98 49
monthsApr 99 61
months
ReportAdopted byCouncilJul 95 26
monthsJul 96 54
monthsOct 96 39
monthsOct 96 40
monthsOct 98 26
monthsOct 98 50
monthsMay 99 62
months
Membership Jan. 96 32
monthsJan 97 60
monthsDec  96 41
monthsSep 97 51
monthsDec  98 28
monthsFeb 99 54
monthsNov 99 68
months
Total Time
Passed Since
Memorandum2 years
8
months5 years 3 years
5
months 4 years
3
months2 years
4
months4 years
6
months5 years
8
months
                                                     
1 These governments are arranged in the order that they became WTO MembersWT/ACC/7/Rev.2
Page 11Table 1 (b) :  Timetable of Completed Accessions2
Country Jordan Georgia Albania Oman Croatia
Date Time
Since
MemoDate Time
Since
MemoDate Time
Since
MemoDate Time
Since
MemoDate Time
Since
Memo
Application Jan 94 Jul 96 Nov 1992 Apr 1996 Sept 1993
Working Party
EstablishedJan 94 Jul 96 Dec 1992 June 1996 Oct 1993
Memorandum Oct 94 Apr 97 Jan 1995 June 1996 June 1994
1st Meeting of
Working PartyOct 96 24 months Mar 98 11  months April 1996 15 months April 1997 10  months April 1996 22 months
Draft WP
ReportApril  99 54  months Feb 99 22   months July 1999 54 months March 1999 33  months Aug 1998 26  months
Report Adopted
by Working
PartyNov 99 61 months Oct 99 30   months July 2000 66 months Sept  2000 39  months June 2000 72  months
Report Adopted
by CouncilDec 99 62 months Oct 99 30   months July 2000 66 months Oct  2000 40  months July  2000 73 months
Membership April 2000 66 months June 2000 38 months Sept 2000 68 months Nov  2000 41 months Nov 2000 77 months
Total Time
Passed SinceMemorandum5 years and
6 months3 years and
2 months5 years and
8 months3 years and
5 months6 years and
5 months
                                                     
2 These governments are arranged in the order that they became WTO MembersWT/ACC/7/Rev.2
Page 12
Working Parties have been established to examine the requests presented by:  Algeria;
Andorra;  Armenia;  Azerbaijan;  Belarus;  Bh utan;  Bosnia and Herzegovina; Cambodia; Cap
Verde; China; Kazakstan;  Lao People's Democratic Republic;  Lebanon;  Lithuania;  Former
Yugoslav Republic of Macedonia;  Moldova;  Nepal; the Russian Federation;  Samoa;  Saudi
Arabia;  Seychelles;  Sudan;  the Separate Customs Territory of Taiwan, Penghu, Kinmen and
Matsu (hereinafter referred to as Chinese Taipei);  Tonga;  Ukraine;  Uzbekistan;  Vanuatu,Vietnam and Yemen.  Working parties have not been established to examine requests from Iran
and the Federal Republic of Yugoslavia (Serbia and Montenegro).
Annex 1 and Table 2 summarise the status of the 29 accession processes
They show that:- Working Parties have been established for 29 Applicants;
- 23 Applicants have presented the memorandum on their trade regime which
triggers the  multilateral process;
- 17 Working Parties have held their first meeting;
- 15 Applicants have tabled the offers on tariffs, offers on services, and basic
data necessary for the negotiations on market access and agricultural support;
- Draft Working Party Reports, or elements of a draft Report, have been
circulated in respect of 11 Applicants.WT/ACC/7/Rev.2
Page 13Table 2:  Status of Accession Processes
Country China Algeria Nepal Chinese
TaipeiRussian
Fed.Saudi
ArabiaBelarus Moldova Armenia Ukraine
Application Jul  86 Jun 87 May 89 Jan 92 Jun 93 Jun 93 Sep 93 Nov 93 Nov 93 Nov 93
Working Party
EstablishedMar 87 Jun 87 Jun 89 Sep 92 Jun 93 Jul 93 Oct 93 Dec 93 Dec 93 Dec 93
Memorandum Feb 87
  Sep 93
  Mar 00Jul 96 Feb 90
Aug 98
Sep 98
 June 00Oct 92 Mar 94
Oct 95
Nov 97Jul 94
May 96
Jul 96Jan 96 Sep 96 Apr 95 Jul 94
First Meeting of
Working PartyMar 87 Apr 98 May 00 Nov 92 Jul 95 May 96 June 97 Jun 97 Jan 96 Feb 95
Tariff Offers Sep 94
Apr 98July 00 Feb 96
July 99March 00 Sep 97
Jun 99Mar 98
Jan 99
Oct 99
Sep 00Jan 99 May 96
Services Offers Apr 94
Sep 94
Dec 96
Nov 97July 00 Sep 94
Jul 96
Oct 98
Apr 99
July 99Oct 99 Sep 97
Aug 98
Jun 99Feb 98
Oct 98
Feb 99
Aug 99Aug 00Oct 98
Jan 99
June 99
Oct 99Feb 97
Nov 97
Jun 98
April 00
Agricultural Data Jun 94
Apr 96
June 00
Sep 00Jan 98     Sep 98
   July 99Jul 98
Feb 99
July 99Oct 96
Dec 98
May 00May 97
Oct 97
Sep 98
Nov 99
Feb 00March
2000May 97
Oct 98
Jan 99
Jul 99
 Oct 99
Mar 00
May 00March 97
March 99Oct 95
Feb 97
Nov 97
Apr 98
Feb 00
Apr 00
Draft Working PartyReportDec 94
May 97
June 00
July 00
Sept 00
Oct 00Mar 98
Apr 99
July 99Jan 00
Oct 00Mar 99*
Jul 99
Oct 99
May 00
Sep 00Mar 97*
Mar 98
Feb 99
June 99
Aug 99Nov 99
*  Elements of a Draft Report               Note:  App licants are arranged in the order that they made their application.WT/ACC/7/Rev.2
Page 14 Country Lithuania Sudan Cambodia FYR of
MacedoniaUzbekistan Vietnam Seychelle
sTonga Vanuatu Kazaksta
n
Application Jan 94 Oct 94 Dec 94  Dec 94 Dec 94 Jan 95 May 95 Jun 95 July 95 Jan 96
Working Party
EstablishedFeb 94 Oct 94  Dec 94      Dec 94 Dec 94 Jan 95 Jul 95 Nov 95 July 95 Feb 96
Memorandum Dec 94 Jan 99  June 99 April 99 Oct 98 Sep 96 Aug 96 May 98 Nov 95 Sep 96
1st Meeting of
Working PartyNov 95 Jul 98 Feb 97 Jul 96 Mar 97
Tariff Offers Oct 96
Jun 97
Aug 00Jun 97 Nov 97
May 98
Nov 99Jun 97
May 00
Sep 00
Services Offers Jul 96
Sep 97
Oct 99
Jul 00May 97 Nov 97
Nov 99Sep 97
May 00
Sep 00
Agricultural Data     Jul 96
    Oct 96
 Jun 97
Oct 97
Jan 98
Aug 00Jul 97
Sep 00
Draft Working
Party
ReportJun 97
Oct 98
Jun 99
Feb 00Sep 00
Report Adopted byWorking Party
Report Adopted byCouncil
Membership
*  Elements of a Draft ReportWT/ACC/7/Rev.2
Page 15Country Iran Yugo-
slaviaAzer-
baijanAndorra Laos Samoa Lebanon Bosnia
Herze-
govinaBhutan Cap
VerdeYemen
Application Sep 96 Sep 96 Jun 97 Jul 97 Jul 97 Apr 98 Jan 99 May 99 Sep 99 Oct 99 April
2000
Working PartyEstablishedJul 97 Oct 97 Feb 98 Jul 98 Apr 99 Jul 99 Oct 99 Jul 00
Memorandum Apr 99 Mar 99 Feb 00
1st Meeting of
Working PartyOct 99
Tariff Offers Sep 99
Services Offers Sep 99
Agricultural Data Aug 99
Draft WP
Report
Report Adopted byWorking Party
Report Adopted byCouncil
MembershipWT/ACC/7/Rev.2
Page 16
(b) Establishment of Working Party
Governments wishing to accede to the WTO as a state or as a separate customs territory write
to the Director-General, indicating that they wish to do so under Article XII of the WTO.  The
Director-General verifies these requests and  transmits them to the General Council which normally
considers them at its next meeting.  At this stage, discussion in the General Council is usually generalin nature.  Normally, the acceding government presents its application, Members welcome this and
the General Council establishes a Working Party with standard terms of reference, which read as
follows:
"to examine the application of the Government of [name of country concerned] to
accede to the World Trade Organization under Article XII and to submit to the
General Council/Ministerial Conference recommendations which may include a draft
Protocol of Accession."
These terms of reference are modelled on those previously used for GATT Accession
Working Parties.  All Working Parties have been given the standard terms of reference.
When the Working Party is established, it is standard practice for the Chairman of the General
Council to be given the authority to nominate its chairperson after consulting with the Applicant and
members of the Working Party.
Membership of the Working Party is open to a ll interested WTO Members.  This ensures that
the multilateral part of the accession process is conducted in as transparent manner as possible.  The
acceding government also, of course, participates in the work.  The size of Working Parties varies
considerably.  Of the seventeen Working Parties that have held their first meeting, the two largest
have 74 and 58 members (China and the Russian Federation) and the two smallest 23 and 29(Seychelles and Vanuatu), the average being 40 members.  Any WTO Member or observer wishing to
become an observer to a Working Party may do so.
IMF and the World Bank have observer status in accession Working Parties by virtue of their
Agreements with the WTO.  The latest list of requests from other International Organisations is
contained in WT/GC/W/51/Rev.9.  Pending the outcome of broad informal consultations conductedby the Chairperson of the General Council, these requests are considered on a case-by-case basis by
each Working Party, based on the criteria contained in the guidelines on the subject in WT/L/161,
Annex 3, paragraph 4 (see Minutes of the General Council of 22 October 1998, WT/GC/M/23,
page 23).
(c) Collection of Factual Information on Acceding Government's Trade Regime
The next phase in the process is one of fact finding, designed to give WTO Members an
understanding of the applicant country or territory, its economy and, in particular, its trade regime.This phase is usually also one of mutual education during which the applicant gains a better
understanding of the WTO and its requirements.  Th is process is inevitably demanding, especially on
the applicant, but is an essential preliminary to, and basis for the negotiation of the terms of accession.
Memorandum
The applicant submits a Memorandum describing in detail its foreign trade regime and
providing relevant statistical data for circulation to all WTO Members according to the outline format
attached to WT/ACC/1.  This outline was based on experience gained in GATT 1947 Working
Parties, much expanded to reflect the coverage of the WTO Agreements.WT/ACC/7/Rev.2
Page 17
The length of time taken to present Memoranda is an indication of the fact that its preparation
represents a considerable investment of time and resources for the applicant.  However, the
presentation of a complete and accurate document greatly helps to simplify and facilitate the
subsequent stages of the accession procedure.
However, many Memoranda presented have not been fully consistent with the outline format,
despite the efforts made by the Secretariat (see below under Technical Assistance).  In some cases,
Working Parties have started by considering information on certain main sections of the
Memorandum.  In others, an applicant may be asked to supplement and complete its Memorandum.
Copies of legislation
WT/ACC/1 states that laws and regulations relevant to accession are to be made available to
members of the Working Party at the same time as the Memorandum.  It goes on to state that "the
customary practice in this respect has been that  the Applicant send a complete and comprehensive
copy of the relevant laws and regulations to the Secretariat.  If the textual material is short, it should
be entirely translated by the Applicant into one of the WTO official languages (English, French and
Spanish), if it is long, the Applicant should pr ovide a detailed summary in one of the official
languages."
The purpose of this arrangement is, of course, to enable Working Party members to check
relevant sections of the Memorandum and to ensure that the laws and regulations conform to WTO
requirements.  As made clear in WT/ACC/1, only laws and regulations that are relevant to the
particular accession in question should be submitted.
In practice, many laws and regulations are supplied to the WTO after the Memorandum has
been distributed, especially since many acceding governments are in transition or are undertaking aprocess of reform which require major changes in their legislation.
Experience has shown that detailed summaries of laws and regulations are of limited
usefulness, as some major trading governments have insisted that they need to receive the full text of
laws and regulations relevant to accession in a WTO working language.
Data on applied duty rates
The procedures provide that copies of the Applicant's currently applicable tariff schedule in
the harmonized system (HS) nomenclature also be made available to members of the Working Party
at the same time as the Memorandum.  Applicants are requested to supply this in electronic format.
The expectation of WTO Members has been that the applied rates will be taken as the base rates in the
negotiations on the tariff concessions to be included in the Goods Schedule of the Applicant.
Members also ask that import data be supplied in electronic format on a tariff line level, broken down
by country.
As the details of the tariff are mainly used in the negotiations on the Tariff Schedule, these
details have often been provided to the WTO only when these negotiations are about to begin.
Data on agricultural domestic support and export subsidies
WT/ACC/1 foresees that the Memorandum will contain a description of the range of policies
affecting foreign trade in agricultural products.  In addition, a Technical Note by the Secretariat(WT/ACC/4) has been circulated "to allow acceding Governments to present factual information on
their domestic support and export subsidy measures actually in place in agriculture … in a manner
consistent with the notification requirements of the Agreement on Agriculture".  Information is
required "normally for each of the three most recent years".WT/ACC/7/Rev.2
Page 18
This Technical Note was drawn up in consultation with Members.  It sets out their
expectations in this regard and provides details of the information to be provided in the supporting
tables that form a basis for the negotiations on the commitments limiting subsidization of agricultural
products to be included in the Goods Schedule of the Applicant.
The preparation of the supporting tables involves a thorough grasp of complex WTO
requirements and detailed technical work.  Working Party members have also made clear the
importance that they attach to the full and accurate presentation of support actually granted and not,
for instance, budgetary estimates.  It is therefore not surprising that these tables are often presented at
a fairly advanced stage of the accession process.  Nor is it unusual that the tables are revised several
times before they are acceptable to members of the Working Party and that the revision of the tables
becomes a part of the process of negotiation dealt with below.  Acceding governments often hold
plurilateral meetings with interested WTO Members to assist in revision of these tables.
Data on services
The outline format attached to WT/ACC/1 gives some guidance on the information which
should be included in the Memorandum on the Applicant's trade - related services regime.  Here
again, the Secretariat has put together a 13 page Technical Note (WT/ACC/5) in consultation with
Members, which is designed "to assist acceding Governments in submitting factual information ontheir policies affecting trade in services relevant to their economy".
It appears that acceding governments have experienced difficulties in collecting and
presenting the information called for in the Te chnical Note.  Some Working Party members have
shown understanding of this problem and have indicated that they would be prepared to open
negotiations on specific commitments to be included in the Services Schedule of the Applicant on thebasis of a detailed offer, rather than a full response to WT/ACC/5.  This is logical because the request
to acceding governments to response to WT/ACC/5 was, in any case, aimed at helping them put
together a services offer as soon as possible.
Questions and answers
WT/ACC/1 procedures provide that, following the circulation of the Memorandum, members
of the Working Party be invited to submit questions in writing.  Answers are provided in writing by
the acceding government to the Secretariat, which consolidates them and arranges them by topic
under the headings of the Memorandum.  It was foreseen from the outset that more than one round of
questions and answers might be necessary before the first meeting of the Working Party is held.
The headings of the Memorandum have, on the whole, provided a good framework for the
questions and answers and Members have posed questions on other topics in only a few instances.
However, an understanding of the precise relationship between some measures and WTO
provisions has sometimes proved difficult to establish, registration requirements being a case in point.
Questions on the Memorandum have been submitted in all cases by Members and in a few
cases more than one round of questions and answers have taken place before the first meeting of the
Working Party.  The number and diversity of questions and the number of rounds has varied widely
from one accession to another.
Discussions have also been complicated on occasion by the fact that different delegations
have allocated similar questions to different sect ions of the Memorandum.  Duplication has occurred
fairly often, for instance, between sections II.2(b) monetary and fiscal policies and IV.1(k) application
of internal taxes on imports, between sections II.2(a) which includes privatisation plans andWT/ACC/7/Rev.2
Page 19
IV.3(e) State-trading practices and between sections IV.1(e) quantitative import restrictions and
IV.1(f) import licensing procedures.
Examination of trade regime in the Working Party
The first meeting of the Working Party is set once an adequate documentary basis is
available.  WT/ACC/1 stresses that a minimum of four to six weeks should elapse between the formalcirculation of the documentation in the 3 workin g languages and meetings of the Working Party to
allow adequate time for delegations to prepare.
Some Members have stressed from the start of the work that acceding governments should
maintain a standstill on WTO-inconsistent measures and on tariff increases during the accession
process.
WT/ACC/1 foresees that at the first meeting, representatives from the Applicant and members
of the Working Party will examine the Memorandum and the questions and answers provided, with aview to seeking any further clarifications that may be required in the light of the various provisions of
the WTO Agreement and the Multilateral Trade Agreements.  After the meeting, members of the
Working Party submit the comments and questions posed during the meeting and any additional
points that they may have to the Secretariat, which consolidates them and forwards them to the
Applicant.  Further fact finding meetings may be held as necessary before the Working Party begins
to negotiate the terms on which the Applicant will accede.  In practice, the fact-finding and
negotiating phases of the work often overlap.
Experience has shown that six weeks need to be left between the circulation of the
documentation and the meeting at which it is to be examined if the meeting is to be productive.  This
amount of time has normally been provided.
The number of fact finding meetings that have been held of each Working Party has varied
considerably, depending on a number of factors including the interest generated by a particular
accession, the complexity of the policies examined and the adequacy of the information supplied.
Increasingly, in order to accelerate the process and ensure that time is used most productively, it has
been found useful for acceding governments to subm it sufficiently in advance supporting information
on agriculture in the WT/ACC/4 format, and on services in the WT/ACC/5 format.
Questions from WTO Members are channelled through the Secretariat which obtains
consolidated answers in writing.  There have been a few cases when questions have been directly sent
to the acceding government by some WTO Members;  even these are promptly transmitted to the
Secretariat in the interest of transparency.
The written "questions and answers" document distributed after each meeting of the Working
Party constitutes a record of the discussions.  In accordance with the agreed procedures set out inWT/ACC/1, at the conclusion of each meeting of th e Working Party, the Chairman sums up the state
of play and next steps to be taken.
The practice has emerged since the circulation of WT/ACC/1 of requesting the Secretariat to
prepare a Factual Summary of Points Raised at an appropriate stage arranged by topic under the
headings of the Memorandum in order to consolidate the information contained in the Memorandum,in supplementary documents and in the questions and answers relevant to the Working Party's Report.
The aim of this is to facilitate the work of the Applicant and the members of the Working Party by
identifying the points that are established, those th at require further elucidation, examination in the
negotiating stage, and, more generally, to make the process more transparent.  As work proceeds and
as negotiations advance on multilateral commitments, the Factual Summary of Points Raisedgradually evolves into a Report of the Working Party.  During this process, further revisions asWT/ACC/7/Rev.2
Page 20
necessary are prepared and circulated to Working Party members.  The final version of the Report of
the Working Party sets out the results of the work done by the Working Party both in the fact finding
and in the bilateral and multilateral negotiating stages.
(d) Negotiation of Terms of Accession
The multilateral negotiations relate to three main areas:  rules in goods, TRIPS; and services.
The negotiations on these three areas are, on the whole, dealt with separately as they address different
issues.  The bilateral negotiations relate to market access concessions in goods and commitments in
the services sector.  The results of the acceding governments bilateral market access negotiations on
goods and services are consolidated by the Secretariat into Schedules of concessions and
commitments on goods (including negotiated levels of domestic support and export subsidisation of
agricultural products) and services.
The procedures in WT/ACC/1 contain fewer details concerning the negotiating phase of the
process than about the earlier fact-finding phase and the last phase in which the results of the
negotiation are formalised and put into effect, the main aim of that document being to define the
framework for the negotiations between the Members of the WTO on the one hand and the acceding
government on the other.
Paragraph 12 of WT/ACC/1 indicates that  "when the examination of the foreign trade regime
is far enough advanced, members of the Workin g Party may initiate bilateral market access
negotiations on goods and services and on the other terms to be agreed.  It is understood that the fact-
finding work on the foreign trade regime and the negotiating phase can overlap and proceed in
parallel".
The following sections show how the proces s has worked in practice, by giving some
information on the procedures followed and by an alysing the terms contained in the Reports of the
twelve Accession Working Parties which have so far completed their work.  These sections are
general in nature as it is the aim of this paper to assist in a discussion of the accession process rather
than particular cases.  However, they are specific enough to demonstrate that the negotiations on the
terms of accession reflect the particular requirements of each case.
These terms are contained in the following documents:
Commitments on Rules Goods Schedule Services Schedule
Ecuador WT/L/77 and Corr.1 Add.1 and Add.1/Corr.1 and 2 Add.2
Mongolia WT/ACC/MNG/9 and Corr .1 Add.1 and Add.1/Corr.1 Add.2
Bulgaria WT/ACC /BGR/5 and Corr.1 Add.1 Add.2
Panama WT/ACC/PAN/19 and Corr.1 Add.1 Add.2
Kyrgyz
RepublicWT/ACC/KGZ/26 and Corr.1 Add.1 Add.2
Latvia WT/ACC/LVA/32 Add.1 and Add.1/Corr.1 Add.2
Estonia WT/ACC/EST/28 Add.1 Add.2 and
Add.2/Corr.1
Jordan WT/ACC/JOR/33 Add.1 Add.2
Georgia WT/ACC/ GEO/31 Add.1 Add.2
Croatia WT/ACC/ HRV/59 Add.1 Add.2
Albania WT/ACC/ ALB/51 Add.1 Add.2
Oman WT/ACC/O MN/26 Add.1 Add.2WT/ACC/7/Rev.2
Page 21
Rules
The discussions on rules arise naturally from the fact-finding stage of the work and recently
the decision to move to examine the commitments that the Applicant should undertake in the rules
area has been taken less formally than in the past.  In some cases, the move is made first only in
certain areas of the work that are relatively far advanced.
While bilateral meetings with some Member s may deal with the commitments on rules,
discussions on these are in the main conducted multilaterally in the Working Party because the
application of WTO rules is a matter of common concern.
The main aim of the discussions on WTO rules is to establish if the Applicant's regime
conforms to WTO rules and, in particular, how it is to be brought into conformity where necessary.  It
is the position of some Members, however, that acceding governments do not have the automatic right
to the treatment laid down in the WTO Agreements for original Members of the WTO, as is madeclear from Article XII which simply provides that accession shall be "on terms to be agreed between
[the Applicant] and the WTO".
Among the subjects which have given rise to the most discussion in Working Parties are
whether or not the Applicant in question should rece ive the special and differential treatment reserved
in the WTO Agreements for developing economies.  Similar discussions have not taken place in thecase of least-developed countries because these are clearly identified in the United Nations list of
LDCs which is accepted by the WTO.  As it has been difficult to resolve this issue, participants in a
number of Working Parties have taken the view that it is more productive not to discuss the principle
involved but to concentrate on the terms that are appropriate in each accession case and in relation to
each subject dealt with by the Working Party.
Several applicants have requested that they be granted transitional periods of the kind
provided in WTO Agreements for developing Members and, in some instances, for Members in the
process of transformation from a centrally-planned into a market, free-enterprise economy.  It is the
position of some WTO Members that only original Members of the WTO are entitled to use the
transitional periods referred to, which form part of the single undertaking of the WTO Agreement.Some members state that a transitional period should not ordinarily be granted.  In this connection,
some Members make it plain that where existing legislation is deficient or lacking, draft laws and
regulations in full conformity with WTO rules be  presented to the Working Party for examination,
together with a timetable for their implementation.
Others say that they are not, a priori , opposed to transitional periods for applicants but that
applicants must demonstrate that they have done as much as they can to bring their system into line
with WTO requirements before asking for transitional periods.  Some others urge flexibility in thismatter, especially for small developing economies and least-developed countries.
Consequently, acceding governments usually present a plan and timetable showing, for each
of the main subjects dealt with in the Working Part y, what steps they have taken towards conformity,
what remains to be done and how and when they expect to complete this process.  This is then the
subject of negotiations in the Working Party on the terms to be included in the Protocol.
Each of the twelve protocols, which follow a common pattern, make the acceding government
a Member of the WTO and bind it to observe the rules contained in the Agreement establishing the
WTO as rectified, amended or otherwise modified as of the date that the relevant Protocol entered into
force.  Each of these Protocols also bind the new Member in question to observe specified
commitments.  These special commitments are either se t out in the text of the Protocol itself or, more
frequently, in the relevant Working Party Report's commitment paragraphs (which are incorporated by
reference in the Protocols).Both sets of rules are integral parts of the Protocol and have the sameWT/ACC/7/Rev.2
Page 22
status and legal effect.  They are enforceable through the Dispute Settlement Mechanism of the WTO.
The entire package of Report, Protocol of Accession and Schedules of Concessions and Commitments
in Goods and Services constitute the conditions under which the acceding government is permitted to
join the WTO Agreement.
The following paragraphs give information on the rules accepted by the twelve governments
that have acceded to date, as contained in their Protocols of Accession.  The relevant texts are set out
in full in Annex 3, grouped together by subject for purposes of comparison.
The Protocol of Ecuador, the first country to accede to the WTO, incorporates 21 specific
commitments.  Comparable figures for the other eleven governments which have acceded are:
Mongolia 17;  Bulgaria 26;  Panama 24;  Kyrgyz Republic 29; Latvia 22; Estonia 24; Jordan 29;
Georgia 29; Croatia 27; Albania 29; Oman 26. Two additional rules specific to Mongolia are
contained in the body of its Protocol.
On the evidence provided by these twelve cases, it appears that the outline for the original
Memorandum on the Applicant's trade regime prov ides a good framework for the whole accession
process.
It should be noted, however that the early sections of the outline dealing with Economic
Policies are included in the Memorandum mainly (but not exclusively) as background for theWorking Party's consideration of the Applicant's foreign trade regime.  In these sections specific
commitments have been required of some of the nine governments on the following specific subjects:
foreign exchange and payments; State ownership and privatisation; and price controls.
It can also be noted that the commitment paragraphs are of different types:
- statements of fact rather than commitments;- obligations to abide by existing WTO rules, sometimes specifying national measures to be
amended to bring them into conformity with WTO provisions on the subject in question,
sometimes elaborating on the WTO provisions on the subject in question;
- obligations not to have recourse to specific WTO provisions;
- specific identification of transitional periods that may be used;- 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.
Market access
Paragraph 13 of WT/ACC/1 goes on to state that the negotiations on concessions and
commitments on goods and specific commitments on services may begin either on the basis ofrequests from WTO Members or, as a means of expediting the work, on the basis of offers from the
Applicant.  Experience to date shows that, usually, it is the Applicant which initiates the market
access negotiations by presenting both basic factual information and offers on goods, including
agriculture, and/or services.  The offers have been circulated in WTO documents, except in one case
in which the document stated that the offer was available to interested Members on request.WT/ACC/7/Rev.2
Page 23
Negotiations on tariffs and services have been conducted bilaterally, but it now appears to be
accepted that the draft commitments on agricultural domestic support and export subsidies are dealt
with from a relatively early stage in plurilateral meetings conducted by the Applicant with interested
WTO Members.  These commitments are of more general systemic interest than concessions on
specific tariff lines of interest to individual Members.  Paragraph 13(iii) of WT/ACC/1 adds howeverthat, following the conclusion of bilateral negotiations, the draft Schedules on both goods and services
are formally circulated to all members of the Working Party and reviewed multilaterally.  This
provides an opportunity to WTO Members to verify that the concessions contained in the draft
Schedules conform to the results of their bilateral negotiations with the acceding government.  It is
also, inter alia , to ensure that contents are in accordance with the relevant WTO provisions.
Goods Schedule
The Goods Schedule contains the tariff concessions and agricultural commitments made by
the acceding government.  These take the same form as the Schedules of all other WTO Members –
Part I containing most-favoured-nation tariff conces sions (often referred to as "bindings"), Part II
containing any preferential tariff concessions, Part  III containing any non-tariff concessions and Part
IV containing commitments limiting subsidisation of agricultural products.  All WTO Members must
undertake most-favoured-nation tariff bindings and agricultural commitments but concessions on thepreferential tariff and non-tariff measures are seldom made.  None of the twelve governments which
completed their WTO accession processes have made bindings in Parts II and III of their Goods
Schedules.
Tariff concessions
Table 3 analyses the most-favoured-nation bindings that the twelve new Members have made
in Part I of their Schedules, to the extent that this is possible.  It is divided into two parts (Table 3a
and 3b) dealing with agricultural items and non-agricultural items.
The Table shows that all twelve countries bound all items in their tariffs.  These bindings
have been made at different H.S. levels (including 4, 6, 8 digit).  This affects those averages in the
table and the inter-country comparability of the data.
The agricultural part of the Table shows, inter alia :
- that Bulgaria, Kyrgyz Republic, Latvia, Jordan, Georgia and Croatia have bound a
number of specific or compound rates.  The ad valorem  equivalent of these has not
been calculated;
- that Ecuador, Bulgaria, Kyrgyz Republic, Latvia, Estonia, Jordan, Georgia, Croatia,
Albania and Oman have listed and bound all agricultural items individually.  The
simple average of their ad valorem  bindings is 25.8 per cent, 34.9 per cent,
11.7 per cent, 33.6 per cent, 17.7 per cent, 25 per cent, 12.1 per cent, 10.4 per cent,
10.6 per cent and 30.5 per cent respectively;
- that Mongolia and Panama have listed and bound only some of their agricultural
tariffs individually, the remaining items, on which no specific requests were received,
being bound at a single rate in a headnote.  For Mongolia, the simple average of therates bound individually is 18.4 per cent, while the remaining items are bound at
20 per cent.  For Panama the corresponding figures are 26.1 per cent and 30 per cent;
- tariff rate quotas (TRQ) are not included in the table above.  The agricultural part of
the Schedule of Ecuador contains 17 TRQs at the 6 and 8 digit level of the
Harmonised System and comparable figures for the other new Members are:WT/ACC/7/Rev.2
Page 24
Mongolia - none;  Bulgaria - 90 at HS 8 digit level;  Panama - 57 at HS 8 digit level;
Kyrgyz Republic - none; Latvia - 4 at HS 4, 6 and 8 digit level; Estonia – none;
Jordan – none, Croatia 9 at  HS  4, 6 and 8 digit level. Albania – none, Oman – none.
- Article 5 of the Agreement on Agriculture provides for the use of special safeguard
clauses in certain defined circumstances.  Of the twelve governments underexamination, only the Schedules of Panama (6 items at HS 8 digit level) Bulgaria (21
items at HS 6 and 8 digit levels) include special safeguard clauses;
- no reference is made in any of the nine Schedules to the special treatment
("tariffication") provided for in Annex 5 of the Agreement on Agriculture.
- The non-agricultural part of the Table shows, inter alia :
- that Kyrgyz Republic has bound some specific or compound rates, Jordan has bound
a few.  The ad valorem  equivalent of these has not been calculated;
- that Ecuador, Kyrgyz Republic, Latvia, Est onia, Jordan, Georgia, Croatia, Albania
and Oman  have listed and bound all non-agricultural items individually. The simple
average of these bindings is 20.1 per cent, 6.7 per cent, 9.3 per cent, 6.6 per cent, 15
per cent, 5.8 per cent,  5 per cent, 6 per cent and 11 per cent respectively;
- Mongolia, Bulgaria and Panama  have listed and bound only some of their non-
agricultural tariffs individually, the remaining items being bound in a headnote.  For
Mongolia, the simple average of the rates bound individually is 20 per cent, while the
remaining items are also bound at 20 per cent.  For Bulgaria, the corresponding
figures are 12.6 per cent and 35 per cent and for Panama 11.5 per cent and
30 per cent.
Table 3 also shows the number of zero bindings made by the twelve governments.  These
reflect the fact that nine of them have joined in  so-called "zero-for-zero" initiatives negotiated among
a limited number of participants in the Uruguay Round in the following sectors:  Bulgaria, some civil
aircraft, and some medical equipment;  Kyrgyz Republic, agricultural equipment, construction
equipment, ITA, medical equipment, paper, steel, toys and most furniture; Latvia, beer, distilled
spirits, furniture, ITA, paper, toys, most agricu ltural equipment, most construction equipment, most
medical equipment, and most steel. Estonia, agricultural equipment, beer, some civil aircraft,
construction equipment, distilled spirits, ITA, furniture, medical equipment, paper, pharmaceuticals,steel and toys. Jordan, agricultural equipment, medical equipment, ITA, most steel and toys. Georgia
,
agricultural equipment, most construction equipm ent, ITA, furniture, medical equipment, paper
Croatia, agricultural equipment, beer, some cons truction equipment, ITA, some medical equipment,
some pharmaceuticals, most steel and toys. Albania, agricultural equipment, beer, some civil aircraft,
ITA, construction equipment, distilled spirits, furniture, medical equipment and paper. Oman, some
civil aircraft, ITA, some medical equipment and pharmaceuticals.  Mongolia, Panama, Kyrgyz
Republic, Latvia, Estonia, Georgia, Albania and Oman harmonised their bindings in the chemical
sector on the rates agreed by a group of governments in the Uruguay Round.WT/ACC/7/Rev.2
Page 25Table 3:  Tariff bindings of members which have acceded to the WTO
Table 3a: Agricultural Products
Ecuador Mongolia Bulgaria Panama Kyrgyz Republic Latvia
No. of Tariff  Items 1,019 n.a. 725 n.a. 912 729
No. of Tariff  Items Bound
Individually1,019 98 725 550 912 729
Specific + Compound Rates None None 114 None 49 8
0 0 4 42 4 19 32
0-5 30 2 47 94 64 16
6-10 11 4 66 75 530 129
11-15 110 50 82 100 98 64
16-20 230 27 16 43 151 29
21-30 509 2 92 157 1 26
31-40 61 6 63 10 0 41
41-50 43 2 3 8 0 375
51+ 25 1 200 59 0 9
Simple Average of
Individual Tariff Bindings25.8% 18.4% 34.9% 26.1% 11.7% 33.6%
M i n i m u m 5 %00000
Maximum 86% 75% 98% 260% 30% 55%
Other Tariff Items Bound in
HeadnoteNone 20% None 30% None NoneWT/ACC/7/Rev.2
Page 26
Estonia Jordan Georgia Croatia Albania Oman
No. of Tariff  Items 724 867 776 1,163 2,125 719
No. of Tariff  Items Bound
Individually724 867 776 1,163 2,125 719
Specific + Compound Rates None 7 776 229 None None
0 119 11 26 171 207 0
0-5 52 116 56 247 300 55
6-10 142 137 10 171 1,096 46
11-15 88 117 61 142 5 497
16-20 91 177 503 94 517 2
21-30 127 259 93 51 0 30
31-40 46 2 27 57 0 0
41-50 55 5 0 0 0 0
51+ 4 36 0 1 0 89
Simple Average of
Individual Tariff Bindings17.7% 25% 12.1% 10.4% 10.6% 30.5%
M i n i m u m 00000 5 %
Maximum 59% 200% 30% 55% 20% 200%
Other Tariff Items Bound in
HeadnoteNone None None None None None
Notes:
Tariff ranges go up to and include the second figure in each range
n.a. = not available
This table analyses the agricultural tariff schedules of the twel ve countries to the extent that is possible.  Please see text above for further explanations.WT/ACC/7/Rev.2
Page 27Table 3b: Non-agricultural Products
Ecuador Mongolia Bulgaria Panama Kyrgyz Republic Latvia
No. of Tariff Items 5,758 n.a. n.a. n.a. 6,068 4,564
No. of Tariff Lines Bound
Individually5,758 186 2,491 2,308 6,068 4,564
Specific + Compound Rates None None None None 36 None
0 0 4 100 127 1,401 802
0-5 111 1 282 291 812 243
6-10 1,189 13 899 1,076 3,371 2,365
11-15 773 0 846 319 447 777
16-20 1,242 145 93 133 1 298
21-30 2,425 23 209 350 0 19
31-40 18 0 62 6 0 3
41-50 0 0 0 0 0 45
5 1 + 00060 1 2
Simple Average of Individual
Tariff Bindings20.1% 20% 12.6% 11.5% 6.7% 9.3%
M i n i m u m 5 %00000
Maximum 40% 30% 40% 81% 20% 55%
Other Tariff Items Bound in
HeadnoteNone 20% 35% 30% None NoneWT/ACC/7/Rev.2
Page 28
Estonia Jordan Georgia Croatia Albania Oman
No. of Tariff Items 5,328 5,896 5,206 6,469 8,459 4,858
No. of Tariff Lines Bound
Individually5,328 5,896 5,206 6,469 8,459 4,858
Specific + Compound Rates None 2 None None None None
0 1,439 482 1,677 2,138 3,082 598
0-5 405 1,226 994 2,231 2,515 309
6-10 2,993 1,068 1,038 1,322 1,526 925
11-15 445 490 1,484 762 171 2, 927
16-20 10 1,283 13 15 1,165 99
21-30 36 1,345 0 1 0 0
3 1 - 4 0 000000
4 1 - 5 0 000000
5 1 + 000000
Simple Average of Individual
Tariff Bindings6.6% 15% 5.8% 5.0% 6.0% 11%
M i n i m u m 000000
Maximum 30% 30% 20% 25% 20% 20%
Other Tariff Items Bound in
HeadnoteNone None None None None None
Notes:
n.a. = not available
Tariff ranges go up to and include the second figure in each range
This table analyses the non-agricultural tariff schedules of the twelve countries to the extent that is possible.  Please see t ext above for further explanations.WT/ACC/7/Rev.2
Page 29
Agricultural commitments
The agricultural commitments on domestic support and export subsidies that must be made by
each acceding government are negotiated bilaterally and then plurilaterally at meetings attended by
the acceding government and interested members of the Working Party.
This section examines the agricultural comm itments of the nine governments which have
already acceded.  These are contained in Part IV of their Goods Schedule, which sets out first those
relating to domestic measures and second those relating to export subsidies.
One of the most difficult issues in this area has been agreement on the base period to be used
in the negotiations, which has been dealt with above.  The most recent period for which data were
available was used in all cases except Bulgaria, where it was agreed that the most recent period was
not representative and a different period was taken as the base.  The Working Party Report on
Bulgaria notes that "An earlier period than the most recent three-year period was accepted by WTOMembers only because the latter was not regarded as representative due to the United Nations
embargo applied to the former Republic of Yugoslavia".
The Agreement on Agriculture provides that domestic support measures in the "green box"
are not subject to limitation but that non-product-specific and product-specific domestic support
measures in the "amber box" maintained in the base period must be reduced and bound if they areabove the relevant " de minimis " levels laid down in the Agreement, which is 5 per cent of the value of
total agricultural production of the country in question for developed countries and 10 per cent for
developing economies.
Many acceding governments' domestic support measures either fall in the "green box" or are
below " de minimis " levels, either as a result of policy decisions or a lack of financial resources.  This
is reflected in the Commitments of the nine governments under consideration, which are contained in
Part IV of their Goods Schedule.
While there are some differences in the way in which these are scheduled, Ecuador,
Mongolia, Kyrgyz Republic, Latvia, Albania and Oman all undertook " de minimis " domestic support
commitments.  Latvia, however, negotiated a transitional period to 1 January 2003, during whichlevels of domestic support would be calculated using a method specified in the Working Party Report
(WT/ACC/LVA/32, paragraph 109).
Maximum permitted levels of domestic support are detailed in the case of Bulgaria, Panama,
Jordan. Bulgaria and Croatia. Jordan's Schedule specifies annual and final bound levels of aggregate
support.  Panama's Schedule contains a reference to a supporting table detailing the form and level of
non-product specific support which is below the de minimis  level and reserving Panama's right to use
this support up to that level.
The Government of Oman provided technical and economic feasibility studies for agro-
industry, poultry, date processing and other projects.  No subsidies were granted to farmers, but the
Government supported the introduction of innovations in all aspects of agricultural work. As regards
domestic support reduction commitments, the Working Party agreed that Oman could have recourse
to Article 6.2 and Article 6.4(b) of the Agreement on Agriculture upon accession.  As regards exportsubsidies, the representative of Oman confirmed that Oman would not introduce any export subsidies
within the context of Part V of the Agreement on Agriculture after accession.
The Agreement on Agriculture lays down that expo rt subsidies maintained in the base period
must be reduced and bound. Ecuador, Mongolia, Kyrgyz Republic, Georgia and Albania did not grant
export subsidies during the relevant period, and their Schedule binds these at zero. Oman did notWT/ACC/7/Rev.2
Page 30
provide specific export subsidies on agricultural products.  Latvian export subsidies are also bound at
zero.  In the Working Party, the Latvian representative stated that "export subsidies had been provided
in the base period for milk powder, canned milk, cheese, butter and rye in 1994, 1995 and 1996.  He
also made clear that Latvia's intention was to incr easingly direct its investment in agriculture towards
programmes designed to improve the efficiency and competitiveness of Latvian agriculture andensure its alignment with world requirements.  In th is context, Latvia would be prepared to eliminate
export subsidies as reflected in its schedule of commitments annexed to Latvia's Protocol of
Accession" (Working Party Report, WT/ACC/LVA/32, paragraph 107).
The Bulgarian Schedule sets out maximum levels of export subsidies by quantity and value
for wheat and wheat flour; sunflower seed; specified fruits and vegetables, fresh and preserved;  wine;
tobacco;  white cheese;  kashkaval (yellow cheese);  specified live animals;  specified meats;  eggs;
and "incorporated products".  Transitional and final rates are provided.  A separate table excludes thegranting of export subsidies to certain listed markets and indicates that export subsidies shall only be
granted in respect of oriental tobacco
Panama's Schedule commits it to eliminate its "Certificados de Abono Tributario" (CAT) on
31 December 2002, noting that the form of this export subsidy made it difficult to provide for its
gradual phasing out and that therefore no transitional provisions are laid down.  Additionalinformation on the CAT is contained in the Working Party's Report (WT/ACC/PAN/19,
paragraphs 52 and 53).
             The Government of Croatia guaranteed prices for the following commodities:  wheat, sugar
beet, sunflower, soybeans, rapeseed and tobacco. The abolition of the system of guaranteed prices was
a long-term policy objective. Croatia was reforming its system of agricultural subsidies.  This was alengthy process as it required the establishment of a land registry to allow the Government and the
Ministry of Agriculture and Forestry to define "less favoured areas" and other factors determining
subsidy payments. Croatia took a commitment to decrease the AMS ceiling relating to the 1996-1998
base period by 20 per cent in equal annual instalments within a period of five years from the date of
accession (document WT/ACC/SPEC/HRV/1/Rev.2).
Services Schedule
Negotiations on services are usually engaged after members of the Working Party have
undertaken some form of multilateral examination of the services regime, generally based on
information submitted in the outline format descri bed in the Secretariat's Technical Note WT/ACC/5.
The negotiations usually start in earnest with th e circulation to all Working Party members of the
Applicant's initial offer.  The offer is made avai lable to all interested Working Party members and
takes the format of a draft of the Schedule of Specific Commitments which upon finalisation isattached to the Protocol.  Negotiations then take  place bilaterally with interested members of the
Working Party, on the basis of the offer and requests from the members.  This process invariably
leads to revisions of the offers which are then circulated to members of the Working Party.
The results of the negotiations with the tw elve governments which have acceded are
summarised in Table 4.  This shows that all seve n have entered commitments in a relatively large
number of sectors, unlike some original Members of the WTO.  The table can only indicate whether
or not commitments have been made, but not the depth of these commitments.  In particular, it does
not reflect how many sub-sectors have actually been included and what type of limitations, if any, the
governments concerned have qualified the ensuing Market Access and National Treatment
obligations.  In turn, this implies that it is far mo re complicated in the services than in the goods area
to specify and compare the levels of liberalisation bound by governments under the relevant
provisions.  Fuller details on the commitments are annexed to this Note (Annex 4).WT/ACC/7/Rev.2
Page 31
Table 4:  Sector Specific Commitments in Services of Members who have Acceded to the WTO
Ecuador Mongolia Bulgaria Panama Kyrgyz
RepublicLatvia
Professional services xxxxxx
- Legal services xx x x x
- Accountancy
servicesxxxxxx
- Taxation services xx x x
- Architectural and
engineering servicesxx x x x
- Medical services xx x
Computer and relatedservices xx x x x
Research anddevelopment services xx x
Other businessservices xxxxxx
Postal services xx
Courier services xx x
Telecommunications
– valued addedxx x x x
Telecommunications– basic xxx x
Audiovisual services xx
Construction services xxxxxx
Distribution services xxxxxx
Educational services xxxx
Environmental
servicesxx x x x
Financial – insurance xxxxxx
Financial - bankingand other financialservicesxxxxxx
Health services xx x
Social services xx x
Tourism services xxx xx
Recreational services xxx x
Transport services xx x x x
- Maritime transport xx
- Air transport xx x x x
- Rail transport x
- Road transport xx x
Limitations onNational Treatment xxxxxxWT/ACC/7/Rev.2
Page 32
Estonia Jordan Georgia Croatia Albania Oman
Professional services xxxxxx
- Legal services xxxxxx
- Accountancy
servicesxxxxxx
- Taxation services xxxxxx
- Architectural andengineering services x
xxxxx
- Medical services xxxxxx
Computer and related
servicesx
xxxxx
Research and
development servicesx
xxx
Other business
servicesxxxxxx
Postal services xx x
Courier services xxxxxx
Telecommunications– valued added x
xxxxx
Telecommunications
– basicxxxxxx
Audiovisual services xx x
Construction services xxxxxx
Distribution services xxxxxx
Educational services x x x        x x x
Environmentalservices xxxxxx
Financial – insurance xxxxxx
Financial - banking
and other financial
servicesxxxxxx
Health services x x x        x x x
Social services xxxx
Tourism services xxxxxx
Recreational services xxxxx
Transport services x x x        x x x
- Maritime transport xxxxxx
- Air transport xxxxxx
- Rail transport xx x
- Road transport x x        x x
Limitations onNational Treatment x
xxxxx
Note:  For fuller information please see Annex 4 of this Note.
(e) Completion of the Working Party Mandate
When the Working Party agrees that it has completed its mandate, it adopts its package of
Report and Draft Protocol of Accession (annexing Schedules of Concessions and Commitments in
Goods (including Agriculture) and Services).  These form a single package which must be accepted as
a whole by the Applicant.  The Working Party also adopts a Draft Decision which when taken by theGeneral Council invites the applicant to accede to the WTO on the terms set out in the Report,WT/ACC/7/Rev.2
Page 33
Protocol and Schedules of Concessions and Comm itments.  The package of Report, Draft Protocol
(and its annexes) is submitted to the General Council for appropriate action.  The terms set out therein
reflect the result of negotiations amongst the applicant and the members of the Working Party and
have been adopted by consensus in all of the seven Working Parties concluded so far.  The Report,
Protocol (and its annexes) and Draft Decision have been forwarded to the next General Councilmeeting in each case.
The text of the draft General Council Decisions has been identical in each of the seven cases
and a standard pattern therefore appears to have been established.  This text is reproduced in Annex 2
to this Note.
The nine accession Protocols are nearly identical to each other (Annex 2 to this Note
identifies the text that is common to all nine Protocols and the four paragraphs containing
differences).
(f) Adoption of Working Party Report by General Council, Entry into Force of Protocol of
Accession
The next stage is the adoption of the Report by the General Council, and the taking of the
Decision forwarded to it in dr aft form by the Working Party.
Following completion of their domestic ratification procedures, the twelve governments
concerned became Members of the WTO thirty days after depositing their acceptances of the terms of
entry set out in the Protocol of Accession (and annexes) with the Director General.  The ratification
period in those cases varied from 2-11 months.
(g) Invocation of Article XIII of the WTO Agreement
In three cases, one WTO Member has invoked Article XIII of the WTO Agreement  (Non-
Application of Multilateral Trade Agreements between Particular Members) prior to the decisions of
the General Council to adopt the Report and open the Protocol of Accession for acceptance.  One of
these invocations is still in force.
5. Technical Assistance
It has been recognized from the outset that, given the demands made by the process on
applicants, the provision of technical assistance from the earliest stages of the accession procedure is
of critical importance.  The need for this assistance ranges from help in the preparation of
documentation and in the negotiation of the terms of accession to the setting up of adequate legislative
and administrative infrastructures to ensure that the new members become effective participants in the
WTO as soon as possible.  Special attention has been given to technical assistance for least-developed
countries that are acceding to the WTO;  however, it is clear that more needs to be done.
The technical assistance currently provided by the Secretariat, including assistance given to
acceding governments, is summarised in the annual reports which it makes on the subject to the
Committee on Trade and Development.  These reports have noted that the process is demand-driven
and within existing human and financial resource constraints the Secretariat has been trying to deal
with greatly increased requests both from acceding governments and from governments
contemplating accession. The most recent of these reports covers activities in 1999(WT/COMTD/W/70 of 23 May 2000).
           The Secretariat provides technical assistance in different ways. During 1999, the Secretariat
continued to provide technical assistance to countries in the process of accession to the WTO.  TheWT/ACC/7/Rev.2
Page 34
year was marked by a rush to conclude as many accessions as possible prior to the Seattle Ministerial
Conference, and thus the workload of Accessions Division was at a peak.  Due to the unusually
extensive programme of accession meetings in Geneva, the number of technical missions had to be
reduced, with more emphasis on assistance provided to delegations of acceding governments during
their visits to the WTO.  The Secretariat also spent considerable time assisting governments, at
different stages of accession, to ensure that the flow of information between them and WTO Member
governments remain pertinent and timely. Requests for, and consequently the number of, technical
assistance missions is expected to increase in 2000.
In 1999 there were 158 activities wholly organized by the WTO and 86 activities organized
by the WTO and other organizations. In 1999 the Secretariat organized or helped to organize
53 events which were attended by governments acceding to the WTO, 29 of which were regional
events, such as conferences, seminars or workshops, and 24 were national events, such as seminars ortechnical missions.  Thirty acceding governments took part in one or more of these events.  A large
number of these events were financed by the following individual WTO Members:  the Netherlands,
Switzerland Hong Kong China, Norway,  Sweden, UK,  Japan, and Singapore.
The Secretariat assists any Applicant that so requests with the technical demands of the
accession process as such, in particular in the preparation of its Memorandum and of subsequentdocumentation required by the accession process.  In accordance with the procedures laid down in
WT/ACC/1, it checks the consistency of each Applicant's Memorandum on its foreign trade regime
with the outline attached to that document, make s technical comments to the Applicants concerned
and consults informally with interested Members, in particular before circulating Memoranda which
are not fully consistent with the outline.  In such cases it has made the views of these interestedMembers known to the Applicants concerned, which have then decided whether to insist on
circulation or whether to revise their document.
The complexity of the accession negotiations also requires acceding governments to provide
highly technical data and information on specific sectors, such as tariffs, agriculture, TRIPS and
services, as well as notifications on customs valuation, technical barriers to trade, sanitary andphytosanitary measures and State-trading.  Both during missions and from Geneva, the Secretariat
assists in the compilation and tabling the necessary in formation in agreed formats, such as those for
replies to questions from WTO Members, market access offers and tables of support measures in
agriculture.
Applicants also avail themselves, to the extent possible, of the WTO training courses as part
of their preparation for accession negotiations.  Representatives of acceding governments have taken
part in the regular twelve-week training courses in Geneva on trade policy, international trade law andthe multilateral trading system which are organised alternatively in English, French and Spanish for
officials from developing economies' Members or Observers of the WTO.  In 1999 participants
included officials from fifteen acceding governments.  In addition, special courses financed by the
Swiss Government are organised for officials from Eastern and Central European and Central Asian
Governments. In 1999 the Secretariat with the financial assistance of donor governments, held anumber of regional workshops on different WTO subjects. Lectures were also given to visiting groups
from acceding governments, or governments interested in accession.
The nine least-developed countries which are in the process of accession have been the
subject of particular attention.  In 1999 representatives of these governments were among the
participants in 15 regional and 8 national events organised by the WTO Secretariat for least-developed countries. WTO has also provided five of the least-developed countries in the process of
accession with a reference centre with computer hard- and software, a link to the internet and training
in the use of this technology.WT/ACC/7/Rev.2
Page 35
Applicants are being advised to use their observer status to follow WTO meetings, in
particular those of other accession Working Parties and various WTO Councils and Committees.
Individual WTO Members have often given help, sometimes in a very substantial way, to
these governments to implement their plans for a transition to a market economy or for far-reaching
reform programmes; to set up the necessary basic legal and institutional framework; as well as torespond to the detailed requirements of the accession process itself.
Acceding governments also receive technical assistance from other International
Organisations, including the International Bank for Reconstruction and Development (World Bank),
the United Nations Conference on Trade and Development (UNCTAD), the World Customs
Organisation (WCO) and the World Intell ectual Property Organisation (WIPO).
The Comprehensive and Integrated WTO Plan of Action for the Least-Developed
Governments adopted at the Singapore Ministerial Conference, in which UNCTAD, ITC, IMF, theWorld Bank and UNDP are actively involved, has led to the establishment of an Integrated
Framework for the review and evaluation of trade-related technical assistance provided to these
governments.  Recent information on th is is contained in WT/COMTD/LDC/W/12.
The WTO, the International Monetary Fund (IMF), World Bank, the Bank for International
Settlements (BIS), the Organisation for European Cooperation and Development (OECD) and theEuropean Bank for Reconstruction and Developm ent (EBRD) are sponsors of the Joint Vienna
Institute, which has been established to provide training support for governments making the
transition from centrally-planned to market-based economies.
Cooperation with UNCTAD has been particularly close.  UNCTAD has extensive experience
in providing technical assistance and has executed a number of national projects, generally financedby UNDP, related to WTO accession.  These have the following general objectives:
- to assist national officials in elaborating optimal approaches in the initial phase of the
WTO accession process, particularly in making an inventory of relevant problems to
be solved both of internal and external nature;
- to strengthen knowledge of national officials of multilateral trade negotiations'
techniques and tactics in order to improve their negotiating capacity;
- to provide advice in trade policy formulation, particularly relating to the WTO
accession negotiations; and
- to strengthen the capacities of trade supporting national institutional structures
(including academic community) through training and joint analysis of the relevant
problem areas.
UNCTAD delivers technical assistance by: undertaking advisory missions and working
directly with national negotiating teams; assisting in the preparation of documentation required by the
WTO accession negotiations;  preparing analytical papers and briefings for national policy-makers;
organising brainstorming meetings and seminars;  and diffusing trade policy information.
When the Secretariat elaborates its plans for assistance it coordinates them, to the extent
possible, with similar assistance being provided by individual Members and other InternationalOrganisations so as not to duplicate assistance already available.  This is usually done in an informal,
ad hoc  way, which has worked well on the whole.  The sort of assistance that the Secretariat provides
is often by its very nature complementary to the help provided by national Governments and otherWT/ACC/7/Rev.2
Page 36
Organisations.  As the Secretariat's assistance is demand-driven, it can also rely on the acceding
government to identify the assistance which it needs.
The Cooperation Agreements between the WTO and the IMF and the World Bank provide
fora for consultations with a view to achieving greater coherence in global economic policy-making.
The recent report of the Managing Director of the IMF, the President of the World Bank and theDirector-General of the WTO on Coherence (WT/GC/13 of 19 October 1998) contains the following
paragraphs:
"15. An important example of common policy issues is the interrelationship
between trade liberalization as the outcome of WTO-based negotiations and unilateral
trade reforms in the context of programmes supported by the IMF and the World
Bank.  When governments make autonomous reductions in trade barriers as part of
IMF or World Bank programmes, two questions can arise.  The first concerns thepermanence of such liberalization, in order to provide greater predictability of policies
and help promote private sector activity by avoiding policy reversals.  The second and
related question is the degree to which such liberalization should receive “credit” in
future trade negotiations.  Discussions among the three institutions could help
elucidate the issues involved."
"19. Also of operational concern is the interaction among the three organizations in
their work relating to the governments that  are in accession to the WTO.  The WTO
and, in many cases, the World Bank, are active in helping interested governments
prepare for accession, and this effort may benefit from closer cooperation with the
IMF.  By combining the WTO’s knowledge of what needs to be done to facilitateaccession, with the country-specific knowledge accumulated by the IMF and the
World Bank staffs, it should be possible to make the accession process faster and
smoother for the benefit of the governments involved."
The General Council has an item on its agenda  dealing with "Agreements between the WTO
and the IMF and the World Bank".  The Secretariat has prepared a check-list of issues raised byDelegations in the course of the discussions (WT/GC/W/140), which deals, inter alia , with
cooperation in trade-related technical assistance and capacity-building.  These discussions are
continuing.WT/ACC/7/Rev.2
Page 37
ANNEX 1:    STATUS OF WORKING PARTY ACCESSIONS
ALGERIA
1. Application Received 3 June 1987 L/6182
2. Working Party Established
Chairperson:
H.E. Mr. C.Pérez del Castillo
(Uruguay)17 June 1987 C/M/211
3. Memorandum 11 July 1996 WT/ACC/DZA/1
4. Questions and Replies 14 July 1997 WT/ACC/DZA/2
5. Meetings of the Working Party 23 April 1998 1 formal meeting
Documentation (other)
(a) Additional Questions &
Replies22 January 1998
10 February 1999WT/ACC/DZA/4
WT/ACC/DZA/13
Add.1
Add.2
(b) Agriculture (WT/ACC/4) 30 January 1998 WT/A CC/SPEC/DZA/2
Corr.16. 
(c) Services (WT/ACC/5) 4 Fe bruary 1998 WT/ACC/SPEC/DZA/1
Corr.1
Corr.2
Negotiations on Goods
(a) Tariff Offers7. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8. 
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 38
ANDORRA
1. Application Received 4 July 1999 WT/ACC/AND/1
2. Working Party Established
Chairperson:
H. E. Mr. B. Jonsson  (Iceland)22 October 1997 WT/GC/M/23
3. Memorandum 15 February 1999 WT/ACC/AND/3
4. Questions and Replies 15 September 1999 WT/ACC/AND/5
5. Meetings of the Working Party 13 October 1999 1 formal meeting
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4) 30 August 1999 WT/ACC/SPEC/AND/26. 
(c) Services (WT/ACC/5) 1 September 1999 WT/ACC/SPEC/AND/3
Negotiations on Goods
(a) Tariff Offers 30 September 1999 WT/ACC/SPEC/AND/17. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8. 
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 39
ARMENIA
1. Application Received 29 November 1993 L/7334
2. Working Party Established
Chairperson:
H.E. Mr. D. Kenyon (Australia)17 December 1993 C/M268
3. Memorandum 10 April 1995 WT/ACC/ARM/1 and Rev.5
4. Questions and Replies 27 September 1995 WT/ACC/ARM/2
5. Meetings of the Working Party 24 January 1996
23-24 September 1996
14 May 1997
24 June 19994 Formal Working Party
Meetings
Documentation (other)
(a) Additional Questions &
Replies26 April 1996
25 July 1996
3 April 1997WT/ACC/ARM/5
WT/ACC/ARM/5/Add.1
WT/ACC/ARM/8
(b) Agriculture (WT/ACC/4) 12 March 1999 WT/ACC/SPEC/ARM/46. 
(c) Services (WT/ACC/5) 27 June 1996 WT/SPEC/42
Negotiations on Goods
(a) Tariff Offers 15 January 1999 WT/ACC/SPEC/ARM/37. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 2 October 1998
14 June 1999
6 October 1999WT/ACC/SPEC/ARM2
Rev.2
Rev.3 & Corr.18. 
(b) Services Schedule
9. Factual Summary 20 June 1994
10. Draft Working Party Report 26 March 1997
12 August 199923 November 1999WT/ACC/SPEC/ARM/1
Rev.5Rev.5 & Corr.1WT/ACC/7/Rev.2
Page 40
AZERBAIJAN
1. Application Received 30 June 1997 WT/ACC/AZE/1
2. Working Party Established
Chairperson:
H. E. Mr. W. Hoynck (Germany)16 July 1997 WT/GC/M/21
3. Memorandum 9 April 1999
12 April 1999WT/ACC/AZE/2
WT/ACC/AZE/2/Add.1
4. Questions and Replies 14 July 2000 WT/ACC/AZE/4
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6. 
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8. 
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 41
BELARUS
1. Application Received 23 September 1993 L/7297
2. Working Party Established
Chairperson:
H.E. Mr. C. Manhusen  (Sweden )27 October 1993 C/M/267
3. Memorandum 16 January 1996 WT/ACC/BLR/1
4. Questions and Replies 17 January 1997 WT/ACC/BLR/2
5. Meetings of the Working Party 5 June 1997
28 April 19982 meetings
Documentation (other)
(a) Additional Questions &
Replies19 December 1997
12 January 1999WT/ACC/BLR/7
WT/ACC/BLR/12
(b) Agriculture (WT/ACC/4) 13 March 2000 WT/ACC/SPEC/BLR/36. 
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers 17 March 1998
2 March 2000WT/ACC/BLR/9
WT/ACC/SPEC/BLR/5& Rev.17. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 25 February 2000 WT/ACC/SPEC/BLR/48. 
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 42
BHUTAN
Least Developed Country
1. Application Received 17 September 1999 WT/ACC/BTN/1/Rev.1
2. Working Party Established 6 October 1999 WT/GC/M/48
3. Memorandum
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6. 
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8. 
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 43
BOSNIA AND HERZEGOVINA
1. Application Received 11 May 1999 WT/ACC/BIH/1
2. Working Party Established
Chairperson:  Mr. Peter Jenkins
(United Kingdom)15 July 1999 WT/GC/M/45
3. Memorandum
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6. 
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8. 
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 44
CAMBODIA
Least Developed Country
1. Application Received 8 December 1994 PC/W/19
2. Working Party Established
Chairperson:
Mr. A. Meloni (Italy)21 December 1994 PC/M/11
3. Memorandum 22 June 1999 WT/ACC/KHM/2
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6. 
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8. 
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 45
CAP VERDE
Least Developed Country
1. Application Received 12 November 1999 WT/ACC/CPV/1
2. Working Party Established 17 July 2000
3. Memorandum
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6. 
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8. 
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 46
CHINA
1. Application Received 10 July 1986 L/6017
2. Working Party Established
Chairperson: H.E. Mr. P-L. Girard
(Switzerland)4 March 1987 C/M/207
3. Memorandum 18 February 1987
9 December 1988
4 May 1993
7 September 1993
21 March 2000L/6125
Spec(88)13/Add.4
Spec(88)13/Add.4/Rev.1
Spec(88)13/Add.13
"Consolidated Summary of the
Information on China's Foreign
Economic and Trade Regime"WT/ACC/CHN/17
4. Questions and Replies 27 November 1987 L/6270
5. Meetings of the Working Party 4 March 1987
October 198723-24 February 1988
26-28 April 1988
28-30 June 1988
27-28September 1988
28 February 1989
1 March 1989
18-19 April 198912-14 December 1989
19-20 September 1990
13-14 February 1992
21-23 October 1992
10-11 December 199215-17 March 1993
24-28 May 1993,
28 September 1993
15-18 March 1994,
28-29 July 199420 December 1994
19 July 1995
22 March 1996
1 November 1996
6 March 199723 May 1997
1 August 1997
5 December 1997
8 April 1998
24 July 199821 March 2000
27 July 2000
28 September 2000 32 meetingsWT/ACC/7/Rev.2
Page 47
Documentation (other)
(a) Additional Questions &
Replies8 March 1996
17 April 199613 July 1998
18 July 2000WT/SPEC/22
WT/SPEC/28WT/ACC/CHN/15 & Corr.1
WT/ACC/CHN/30
(b) Agriculture (WT/ACC/4) 7 June 1994
8 March 1996
17 April 1996
20 June 2000
14 September 2000Spec(88)13/Add.17
WT/SPEC/22
WT/SPEC/28
WT/ACC/CHN/22
WT/ACC/CHN/38 & Rev.1
(c) Services (WT/ACC/5) 6 April 1993 MTN.GNS/W/124/Rev.1
(d) Notifications about Customs
Tariff3 February 1992
2 October 1992
22 October 1997
2 April 1998Spec(88)13/Add.9
Spec(88)13/Add.12
WT/ACC/CHN/11
WT/ACC/CHN/14
(e) Other 6 February 1992
17 March 1992
31 January 1994
18 May 1994
7 June 19948 March 1996
4 March 1997
6 April 1998
21 March 2000
16 June 200019 June 2000
18 July 2000
18 July 2000
18 July 2000
18 July 2000
24 July 2000
22 September 2000Spec(88)13/Add.10
Spec(88)13/Add.11
Spec(88)13/Add.14
Spec(88)13/Add.15
Spec(88)13/Add.16WT/SPEC/22
WT/ACC/CHN/6
WT/ACC/CHN/14 & Corr.1
WT/ACC/CHN/17
WT/ACC/CHN/20WT/ACC/CHN/21 (SPS)
WT/ACC/CHN/24 (State
Trading)
WT/ACC/CHN/27 (TBT)
WT/ACC/CHN/28 (StateTrading)
WT/ACC/CHN/29 (TRIPs)
WT/ACC/CHN/33 (SPS)
WT/ACC/CHN/39
Negotiations on Goods
(a) Tariff Offers 12 September 1994 Spec(88)13/Add.18
(b) Goods Schedule 20 September 2000
4 October 2000WT/ACC/SPEC/CHN/2
 & Corr.1
Negotiations on Services
(a) Draft Services Schedule April 1994
12 September 1994
18 October 1995
4 December 1996
20 November 1997GATS/SC/19
Spec(88)13/Add.18
Spec(88)13/Add.19
WT/ACC/CHN/4
WT/ACC/CHN/126. 
(b) Services ScheduleWT/ACC/7/Rev.2
Page 48
7. Factual Summary 29 March 1988 Spec(88)13
"Summary of the Main Points"
8. Draft Working Party Report 20 December 1994
28 May 199714 June 2000
18 July 2000
21 July 2000
11 September 200025 October 2000Draft Outline of the Report of
the Working Party
Revised Outline of the Draft
Report of the Working Party
WT/ACC/SPEC/CHN/1Revised Outline of the Draft
Report of the Working Party
WT/ACC/SPEC/CHN/1/Rev.1
Revised Outline of the Draft
Report of the Working Party
WT/ACC/SPEC/CHN/1/Rev.2
Revised Outline of the DraftReport of the Working Party
WT/ACC/SPEC/CHN/1/Rev.3
Revised Outline of the Draft
Report of the Working Party
WT/ACC/SPEC/CHN/1/Rev.4Revised Outline of the Draft
Report of the Working Party
9. Draft Protocol 20 December 1994
6 March 1997
28 May 1997Draft Protocol on China
Revision of Draft Protocol on
China
Revision of Draft Protocol on
China
Documentation on Annexes
WT/ACC/CHN/3 16 August 1996
Communication from China – Annexes to the Draft
Protocol
WT/ACC/CHN/5 26 February 1997
Communication from China on Revised Annexes –
Annex 2a-1 Products Subject to State Trading, Import
Annex 2a-2 Products Subject to State Trading, ExportAnnex 2b-2   Products Subj ect to Designated Trading
Annex 3  Non-Tariff Measures Subject to Elimination
Annex 4    Products and Se rvices Subject to Price
Controls
Annex 5    Notification a nd Phase-out of Subsidies
Annex 6     Products Subject to Export Duty10. 
WT/ACC/CHN/7 6 May 1997
Communication from EC - Non-Tariff Measures
Maintained by the EU (Annex 8)WT/ACC/7/Rev.2
Page 49
WT/ACC/CHN/8 23 May 1997
Communication from China - on Revised Annexes
Annex 2a-1. Products Subject to State Trading (Import);
Annex 2b Products Subject to Designated Trading;
Annex 3 Non-Tariff Measures Subject to PhasedElimination;
Annex 4 Products and Services Subject to Price Controls;
Annex 5 Notification and Phase-out of Subsidies;
Annex 7a Products Subject  to Import Statutory
Inspection.
WT/ACC/CHN/9 23 July 1997
Communication from China :Annex 2a-1 Products Subject to State Trading, Import
Annex 5a Notification pursuant to Article 25 of the
Agreement on Subsidies and Countervailing Measures
Annex 5b Subsidies to be Phased Out
Annex 7a Products subject to Import Statutory Inspection
WT/ACC/CHN/10 31 July 1997
Annex 3 (Revised) Non-Tariff Measures Subject to
Phased Elimination.
WT/ACC/CHN/13 2 December 1997
Annex 7a  (Revised)  Products subject to Import and
Statutory Inspection.
WT/ACC/CHN/14 2 April 1998
Communication from China :
Annex 5a:  Notification Pursuant to Article XXV of
 the Agreement on Subsidies and Countervailing Measures (Revised March 1998);
Annex 5b:  Subsidies to be Phased Out (revised July
1997)
WT/ACC/CHN/16 13 July 1998
Annex 3 (Revised) Non-Tariff Measures Subject to
Phased Elimination
WT/ACC/CHN/18 6 June 2000
Communication from China :
Annex 1  Statistical Data and Information DescribingChina's Economic and Trading System
Annex 2a-1 Products Subject to State Trading  (Import)
Annex 2a-2  Products Subject to State Trading (Export)
Annex 2b  Products Subject to Designated Trading
Annex 4   Products /Services Subject to Price Controls
Annex 5a  Notification Pursuant to Article XXV of the
Agreement on Subsidies and Countervailing MeasuresAnnex 5b  Subsidies to be Phased Out
Annex 6    Products Subject to Export Duty
Annex 7a   Products Subject to Import Statutory
Inspection (circulated as WT/ACC/CHN/18/Add.1)
WT/ACC/CHN/19/Corr.1 20 June 2000
Annex 3 (Revised  12 June 2000)
-Non-Tariff Measures Subject to Phased EliminationWT/ACC/7/Rev.2
Page 50
WT/ACC/CHN/25 18 July 2000
Annex 3 (Revised) Non-Tariff Measures Subject to
Phased Elimination
WT/ACC/CHN/26 18 July 2000
Annex 4 (Revised) Products and Services Subject to
Price Controls
WT/ACC/CHN/31 18 July 2000
Annex 7a (Revised) Products Subject to Import
Statutory Inspection
WT/ACC/CHN/32 24 July 2000
(Revised) Products Subject to Inspection for Compliance
with SPS Measures
WT/ACC/CHN/33 18 July 2000
Annex 7b (Revised) Products Subject to Export
Statutory Inspection
WT/ACC/CHN/34 14 September 2000
Annex 2a1 (Revised) Products Subject to State Trading
(Import)
WT/ACC/CHN/35 14 September 2000
Annex 2a2 (Revised) Products Subject to State Trading
(Export)
WT/ACC/CHN/36 14 September 2000
Annex 3 (Revised) Non-Tariff Measures Subject to
Phased Elimination
WT/ACC/CHN/37 14 September 2000
Information on State Trading (Revised)WT/ACC/7/Rev.2
Page 51
KAZAKSTAN
1. Application Received 29 January 1996 WT/ACC/KAZ/1
2. Working Party Established
Chairperson:
H.E. Mr. P. Huhtaniemi (Finland)6 February 1996 WT/GC/M/10
3. Memorandum 23 September 1996
4 October 1996WT/ACC/KAZ/3
WT/ACC/KAZ/3/Add.1
4. Questions and Replies 3 February 1997 WT/ACC/KAZ/6
Add.1Add.2.
5. Meetings of the Working Party 19-20 March 1997
9 October 1997
9 October 19983 formal meetings
Documentation (other)
(a) Additional Questions &
Replies25 July 1997
5 August 1997
20 February 199823 June 1999WT/ACC/KAZ/10
WT/ACC/KAZ/11
WT/ACC/KAZ/14WT/ACC/KAZ/22
(b) Agriculture (WT/ACC/4) 25 July 1997
21 September 2000WT/ACC/SPEC/KAZ/2
WT/ACC/SPEC/KAZ/66. 
(c) Services (WT/ACC/5) 19 September 1997 WT/ACC/KAZ/12
Negotiations on Goods
(a) Tariff Offers 24 June 1997
9 May 2000
22 September 2000WT/ACC/SPEC/KAZ/1
WT/ACC/SPEC/KAZ/4
Add. 1 & Add. 27. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 19 September 1997
30 May 2000
21 September 2000WT/ACC/SPEC/KAZ/3
WT/ACC/SPEC/KAZ/5
Add. 18. 
(b) Services Schedule
9. Factual Summary 9 October 1997
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 52
LAO PEOPLE'S DEMOCRATIC REPUBLIC
Least Developed Country
1. Application Received 16 July 1997 WT/ACC/LAO/1
2. Working Party Established
Chairperson:
H. E. Dr. G. Raby (Australia)19 February 1998 WT/GC/M/26
3. Memorandum
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 53
LEBANON
1. Application Received 30 January 1999 WT/ACC/LBN/1
2. Working Party Established
Chairperson:
H.E. Mrs. L. Dubois-Destrizais
(France)14 April 1999 WT/GC/M/40
3. Memorandum
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 54
LITHUANIA
1. Application Received 18 January 1994 L/7398
2. Working Party Established
Chairperson:
Mr. Peter Witt (Germany)22 February 1994 C/M/270
3. Memorandum 14 December 1994 L/7551
4. Questions and Replies 12 September 1995
1 November 1999WT/ACC/LTU/2  & Add.1
Add.2 & Add.3 & Add.4
WT/ACC/LTU/4
5. Meetings of the Working Party 10 November 1995
25-26 March 19967 October 1996
26 March 1997
27 May 1998
2 October 20006 formal meetings
Documentation (other)
(a) Additional Questions &
Replies27 February 1996
30 July 1996
24 February 1997
13 June 1997
13 June 2000WT/ACC/LTU/7
WT/ACC/LTU/10
WT/ACC/LTU/12
WT/ACC/LTU/15 & Add. 1
WT/ACC/LTU/48
(b) Agriculture (WT/ACC/4) 30 July 1996
14 October 1996
12 June 199717 October 1997
8 January 1998
14 May 1998
3 February 2000
15 August 2000WT/ACC/SPEC/LTU/2
WT/ACC/SPEC/LTU/4
WT/ACC/SPEC/LTU/7Rev.1
Rev.1/Add.1
WT/ACC/SPEC/LTU/23
WT/ACC/SPEC/LTU/12
WT/ACC/SPEC/LTU/7/
Rev.26. 
(c) Services (WT/ACC/5) 27 November 1995 WT/ACC/LTU/5
Negotiations on Goods
(a) Tariff Offers 14 October 1996
7 June 1997
11 August 2000WT/ACC/SPEC/LTU/3
Rev.1
WT/ACC/SPEC/LTU/147. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 30 July 1996
23 September 1997
15 October 19974 October 1999
28 July 2000WT/ACC/SPEC/LTU/1
Rev.1
Rev.1/Add.1Rev.2
WT/ACC/SPEC/LTU/138. 
(b) Services Schedule
9. Factual Summary 4 July 1996
10. Draft Working Party Report 23 June 1997
23 October 1998
25 June 1999
14 February 200028 September 2000WT/ACC/SPEC/LTU/8
Rev.3/Corr.1
Rev.4
Rev.5Rev.7WT/ACC/7/Rev.2
Page 55
FORMER YUGOSLAV REPUBLIC OF MACEDONIA
1. Application Received 8 December 1994 PC/W/18
2. Working Party Established
Chairperson:
H.E. Mr. Kåre Bryn (Norway)21 December 1994 PC/M/11
3. Memorandum 12 April 1999
16 April 1999WT/ACC/807/2
WT/ACC/807/3
Add.1
4. Questions and Replies 5 May 2000
9 June 2000
13 July 2000
12 July 2000WT/ACC/807/5
Add.1
Add.2
Add.3
5. Meetings of the Working Party 10 July 2000
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 56
MOLDOVA
1. Application Received 25 November 1993 L/7332
2. Working Party Established
Chairperson:
Mr. M. Kumar (India)17 December 1993 C/M/268
3. Memorandum 23 September 1996 WT/ACC/MOL2
Add.1
Add.2
4. Questions and Replies 13 May 1997
20 May 1997WT/ACC/MOL/3
Corr.1
Add.1
Add.2/Corr.1
WT/ACC/MOL/4
Add.1Corr.1
5. Meetings of the Working Party 17 June 1997
18 March 1998
16 April 1999
19 July 19994 Formal Working Party
Meetings
Documentation (other)
(a) Additional Questions &
Replies27 October 1997
20 January 199923 June 1999
15 October 1999
25 April 2000
30 June 2000WT/ACC/MOL/8 & Add.1
WT/ACC/MOL/9 & Add.1WT/ACC/MOL/11
WT/ACC/MOL/25
WT/ACC/MOL/28
WT/ACC/MOL/30
(b) Agriculture (WT/ACC/4) 20 May 1997
1 May 2000
15 February 1999
7 July 1999
21 October 1999WT/ACC/SPEC/MOL/1
Rev.8
WT/ACC/MOL/10
Rev.1
WT/ACC/MOL/296.
(c) Services (WT/ACC/5) 18 June 1997 WT/ACC/MOL/6
Negotiations on Goods
(a) Tariff Offers 4 March 1998
22 October 1999
21 September 2000WT/ACC/SPEC/MOL/3
Rev.4
WT/ACC/SPEC/MOL/97.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 25 February 1998
16 February 199910 August 1999
 9 June 2000
4 August 2000WT/ACC/SPEC/MOL/2
Rev.2WT/ACC/SPEC/MOL/5
Rev.5
Rev.5/Corr.18.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party Report 12 July 1999
20 October 1999
19 May 20008 June 2000
15 September 2000WT/ACC/SPEC/MOL/4
Rev.2
Rev.3Rev.3 /Add.1
Rev.4WT/ACC/7/Rev.2
Page 57
NEPAL
Least Developed Country
1. Application Received 16 May 1989
2. Working Party Established
Chairperson: H.E. Mr. R. Farrell
(New Zealand)21-22 June 1989 C/M/234
3. Memorandum 26 February 1990
10 August 1998
18 September 1998
16 June 2000L/6637 (Goods only)
WT/ACC/NPL/2
Add.1 & Add.2
Corr.1
4. Questions and Replies 8 June 1999
14 June 2000
17 May 2000WT/ACC/NPL/3  &
Add.1/Add2
Add.3Corr.1
5. Meetings of the Working Party 22 May 2000
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4) 17 September 1998
8 July 1999WT/ACC/SPEC/NPL/1
WT/ACC/SPEC/NPL/26.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers 7 July 2000 WT/ACC/SPEC/NPL/37.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 7 July 2000 WT/ACC/SPEC/NPL/48.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 58
 RUSSIAN FEDERATION
1. Application Received June 1993 L/7240 and L/7243
2. Working Party Established
Chairperson:
H.E. Mr. K. Bryn (Norway)16-17 June 1993 C/M/264
3. Memorandum 1 March 1994 L/7410 (Goods only)
4. Questions and Replies 2 June 1995
7 June 1996WT/ACC/RUS/2
Add.1 & Add.2
Add.3
5. Meetings of the Working Party 17-19 July 1995
4-6 December 199530-31 May 1996
15 October 1996
15 April 1997
9-10 December 1997
29-30 July 199816-17 December 1998
25-26 May 20009 Formal Working Party
Meetings
Documentation (other)
(a) Additional Questions &
Replies1 November 1995
14 October 1996
23 April 1996
23 August 1996
11 March 19972 December 19971 May 1998
1 May 199813 November 1998
23 June 2000WT/ACC/RUS/4
Add.1
WT/ACC/RUS/9Corr.1 &Add.1& Add.2
Add.3 & Corr.1
WT/ACC/RUS/13
Add.1
WT/ACC/RUS/17Add.1 &Corr.1
WT/ACC/RUS/23
Add.1
WT/ACC/RUS/25
WT/ACC/SPEC/RUS/8WT/ACC/RUS/30 & Add.1
WT/ACC/RUS/38
(b) Agriculture (WT/ACC/4) 1 October 1996
13 May 199814 December 1998
14 February 2000
18 May 2000WT/ACC/SPEC/RUS/3
WT/ACC/RUS/26 & Corr.1WT/ACC/SPEC/RUS/10
WT/ACC/SPEC/RUS/11
Add.1
WT/ACC/SPEC/RUS/146.
(c) Services (WT/ACC/5) 25 October 1995 WT/ACC/RUS/6
Negotiations on Goods
(a) Tariff Offers 16 February 1998
21 March 2000WT/ACC/RUS/24
WT/ACC/RUS/357.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 8 October 1999 WT/ACC/RUS/328.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 59
SAMOA
1. Application Received 15 April 1998 WT/ACC/WSM/1
2. Working Party Established
Chairperson:
Mr. Yoichi Suzuki (Japan)15 July 1998 WT/GC/M/29
3. Memorandum 17 February 2000 WT/ACC/SAM/2
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 60
SAUDI ARABIA
1. Application Received 13 June 1993 L/7248
2. Working Party Established
Chairperson:
H.E. Mr. J. Weekes (Canada)21 July 1993 C/M/265
3. Memorandum 5 July 1994
13 May 1996
11 July 1996L/7489
WT/ACC/SAU/4 & Add.1
WT/ACC/SAU/5
4. Questions and Replies 15 November 1995 L/7645 and Add.1
5. Meetings of the Working Party 2-3 May 1996
6-8 November 1996
29-30 May 1997
2-4 December 1997
17-19 November 1998
22 September 19994 April 2000
17 October 20008 Formal Working Party
Meetings
Documentation (other)
(a) Additional Questions &
Replies13 May 1996
30 September 1996
4 November 1996
14 November 1996
20 March 1997
21 October 1997
15 April 199720 May 1997
26 May 1997
24 September 1997
24 June 1999
14 July 1998
4 April 2000
20 June 2000WT/ACC/SAU/3
WT/ACC/SAU/6
Add.1& Add.2 & Add.3WT/ACC/SAU/8 & Corr.1
WT/ACC/SAU/10
WT/ACC/SAU/13 & Add.1
Add.1/Corr.1
Rev.1WT/ACC/SAU/16
WT/ACC/SAU/21
WT/ACC/SAU/29
Add.1& Add.2& Add.3
Corr. 1 & Corr.2WT/ACC/SAU/29/Add.4
WT/ACC/SAU/35 & Corr.1
WT/ACC/SAU/44
WT/ACC/SAU/46
(b) Agriculture (WT/ACC/4) 23 May 1997
23 September 1997
23 September 1997
24 September 199720 March 1997
17 September 1998
17 November 1999
22 February 2000WT/ACC/SAU/19
WT/ACC/SAU/27
WT/ACC/SAU/28
WT/ACC/SAU/29WT/ACC/SPEC/SAU/1
Rev.3
Rev.4
Rev.4/Corr.16.
(c) Services (WT/ACC/5) 23 September 1997
23 September 1997WT/ACC/SAU/23
WT/ACC/SAU/24WT/ACC/7/Rev.2
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Negotiations on Goods
(a) Tariff Offers 24 September 1997
28 November 199717 August 1998
29 June 1999WT/ACC/SPEC/SAU/2 &
Rev.2Rev.3
Rev.47.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 24 September 1997
17 August 1998
28 June 1999WT/ACC/SPEC/SAU/3 &
Rev.1
Rev.28.
(b) Services Schedule
9. Factual Summary 29 October 1998
10. Working Party Report 11 January 2000
2 October 2000WT/ACC/SPEC/SAU/4 &
Rev.1WT/ACC/7/Rev.2
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SEYCHELLES
1. Application Received 31 May 1995 WT/ACC/SYC/1
2. Working Party Established
Chairperson:
H.E. Mr. M. J. Berthet (Uruguay)11 July 1995 WT/GC/M/5
3. Memorandum 22 August 1996 WT/ACC/SYC/3
4. Questions and Replies 8 January 1997 WT/ACC/SYC/5
5. Meetings of the Working Party 20 February 1997 1 formal Meetings
Documentation (other)
(a) Additional Questions &
Replies11 April 1997
20 February 1998WT/ACC/SYC/7
WT/ACC/SYC/8
(b) Agriculture (WT/ACC/4)6. 
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers 5 June 1997 WT/ACC/SPEC/SYC/27. 
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 27 May 1997 WT/ACC/SPEC/SYC/38. 
(b) Services Schedule
9. Factual Summary 6 June 1997
10. Draft Working Party ReportWT/ACC/7/Rev.2
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SUDAN
1. Application Received 11 October 1994 PC/W/4
2. Working Party Established
Chairperson:
Mr. A. Lecheheb (Morocco)25 October 1994 PC/M/6
3. Memorandum 26 January 1999 WT/ACC/SDN/3
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8.
(b) Services Schedule
9. Factual Summary
10. Working Party ReportWT/ACC/7/Rev.2
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CHINESE TAIPEI
1. Application Received 15 January 1992
2. Working Party Established
Chairperson:
H.E. Mr. M. Morland (UK)29 September 1992 C/M/259
3. Memorandum 29 October 1992 L/7097
4. Questions and Replies 26 March 1993 L/7189 and Rev.1
5. Meetings of the Working Party 6 November 1992
21 December 1992
28 June 1993
12 October 199317 May 1994
26 July 1994
21 December 1994
28 February 1997
8 May 199812 May 1999
30 July 199911 Formal Working Party
Meetings
Documentation (other)
(a) Additional Questions &
Replies27 April 1994
7 December 1998
15 January 1999
9 February 19999 February 1999
6 May 1999L/7429Add.1
WT/ACC/SPEC/TPKM/6
Corr.1WT/ACC/SPEC/TPKM/7
Corr.1
WT/ACC/TPKM/14
Add.1 & Corr.1
WT/ACC/SPEC/TPKM/8Add.1 & Corr.1
(b) Agriculture (WT/ACC/4) 3 July 1998
22 July 1999
8 June 199922 July 1999WT/ACC/SPEC/TPKM/4
Rev.3
WT/ACC/SPEC/TPKM/10Rev.16.
(c) Services (WT/ACC/5) 5 August 1994
11 April 1995SPEC(94)39
SPEC(95)5
Negotiations on Goods
(a) Tariff Offers 13 February 1996
23 June 1999
3 July 1998
22 July 1999WT/ACC/TPKM/2
WT/ACC/SPEC/TPKM/11
WT/ACC/SPEC/TPKM/5
Rev.17.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule 28 September 1994
10 July 1996
6 May 1998
29 July 1999SPEC(94)37
WT/SPEC/40
WT/ACC/SPEC/TPKM/3
Rev.3 & Corr.18.
(b) Services Schedule
9. Factual Summary 20 June 1994
10. Working Party Report 13 March 1998
23 July 1999WT/ACC/SPEC/TPKM/2
Rev.2WT/ACC/7/Rev.2
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TONGA
1. Application Received 30 June 1995 WT/ACC/TON/1
2. Working Party Established
Chairperson: Mr. S. Harbinson
(Hong Kong, China)15 November 1995 C/M/268
3. Memorandum 27 May 1998 WT/ACC/TON/3 and Add.1
4. Questions and Replies
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 66
UKRAINE
1. Application Received 30 November 1993 L/7333
2. Working Party Established
Chairperson:
Mr. S. Marchi (Canada)17 December 1993 C/M/268
3. Memorandum 26 July 1994 L/7499
4. Questions and Replies 3 February 1995 WT/L/20
Add.1
Add.2Add.3.
5. Meetings of the Working Party 27-28 February 1995
11 December 1995
24-25 June 1996
6-7 May 1997
24-25 November 1997
10 June 199812 July 20007 Formal meetings
Documentation (other)
(a) Additional Questions &
Replies31 August 1995
10 October 1995
16 October 1995
16 October 199510 October 1995
16 October 1995
21 March 199721 March 1997
21 March 19978 May 1996
21 March 1997
28 April 1998
6 July 1999
18 August 1999WT/ACC/UKR/1
WT/ACC/UKR/3,
WT/ACC/UKR/4,
WT/ACC/UKR/5WT/ACC/UKR/6
WT/ACC/UKR/7
WT/ACC/UKR/22/Add.2
WT/ACC/UKR/23/Add.1
Corr.1WT/ACC/UKR/24/Add.1
Corr.1
WT/ACC/UKR/25
WT/ACC/UKR/41
WT/ACC/UKR/50WT/ACC/UKR/59 & Add.1
Add.2 & Add.3
(b) Agriculture (WT/ACC/4) 11 October 1995
2 November 199523 November 1995
27 February 1997
28 April 1998
17 February 2000
23 July 199918 August 1999
24 February 2000
19 April 2000WT/ACC/UKR/12
Rev.1WT/ACC/UKR/17
WT/ACC/SPEC/UKR/1
Rev.3
Rev.4
WT/ACC/UKR/62Add.1
Add.2
Add.36. 
(c) Services (WT/ACC/5) 11 October 1995
23 November 1995
6 May 1996WT/ACC/UKR/13
WT/ACC/UKR/19
WT/ACC/UKR/24
Negotiations on Goods
(a) Tariff Offers 2 May 1999 WT/ACC/UKR/22/Add.17. 
(b) Goods ScheduleWT/ACC/7/Rev.2
Page 67
Negotiations on Services
(a) Draft Services Schedule 26 February 1997
20 November 19979 June 1998
25 April 2000WT/ACC/SPEC/UKR/2
Rev.4 & Add.1Rev.5
Rev.68. 
(b) Services Schedule
9. Factual Summary 8 June 1998
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 68
UZBEKISTAN
1. Application Received 8 December 1994 PC/W/20
2. Working Party Established
Chairperson:
H.E. Mr. A. De la Pena(Mexico)21 December 1994 PC/M/11
3. Memorandum 21 October 1998
8 February 2000
26 October 1998WT/ACC/UZB/2
Add.1
Add.2
Add.2/Corr.1
Add.3
4. Questions and Replies 21 October 1999
27 April 2000WT/ACC/UZB/3
Add.1
Add.2
5. Meetings of the Working Party
Documentation (other)
(a) Additional Questions &
Replies
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers7.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 69
VANUATU
Least Developed Country
1. Application Received 7 July 1995 WT/ACC/VUT/1
2. Working Party Established
Chairperson:
H.E. Mrs. S. Syahruddin
(Indonesia)11 July 1995 WT/GC/M/5
3. Memorandum 30 November 1995 WT/ACC/VUT/2
4. Questions and Replies 9 May 1996 WT/ACC/VUT/4 & Add.1
5. Meetings of the Working Party 3 July 1996
18 October 19992 Formal Meetings of the
Working Party
Documentation (other)
(a) Additional Questions &
Replies27 October 1997
11 May 1998WT/ACC/VUT/6
WT/ACC/VUT/7
Add.1 & Corr.1
Add.2
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5)
Negotiations on Goods
(a) Tariff Offers 3 November 1997
11 May 1998WT/ACC/SPEC/VUT/2
Rev.27.
(b) Goods Schedule 10 November 1999 WT/ACC/VUT/12/Add.1
Negotiations on Services
(a) Draft Services Schedule 3 November 1997
22 September 19999 November 1999WT/ACC/SPEC/VUT/3
Rev.2WT/ACC/VUT/128.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party Report 22 September 1999
9 November 1999WT/ACC/SPEC/VUT/7
WT/ACC/VUT/12WT/ACC/7/Rev.2
Page 70
VIETNAM
1. Application Received 4 January 1995 WT/L/1
2. Working Party Established
Chairperson:  H.E. Mr. Seung Ho
(Republic of Korea)31 January 1995 WT/GC/M/1
3. Memorandum 24 September 1996 WT/ACC/VNM/2
4. Questions and Replies 4 March 1998
20 August 1998WT/ACC/VNM/3
Corr.1
Add.1 & Add.2Add.3
5. Meetings of the Working Party 30-31 July 1998
3 December 1998
22-23 July 19993 Formal Working Party
Meetings
Documentation (other)
(a) Additional Questions &
Replies20 August 1998
20 April 1999
19 April 199916 July 1999
26 June 2000WT/ACCVNM/3/Add.2
WT/ACC/VNM/6
Add.1 & Add.2WT/ACC/VNM/7
WT/ACC/VNM/9 & Add.1
(b) Agriculture (WT/ACC/4)6.
(c) Services (WT/ACC/5) 24 August 1998 WT/ACC/VNM/5 & Add.1
Negotiations on Goods
(a) Tariff Offers7.
(b) Goods Schedule
Negotiations on Services
(a) Draft Services Schedule8.
(b) Services Schedule
9. Factual Summary
10. Draft Working Party ReportWT/ACC/7/Rev.2
Page 71
ANNEX 2
General Council Decisions and Protocols of Accession
This Annex analyses the General Council Decisions and Protocols of the Accession of
Ecuador (WT/L/77 and Corr.1), Mongolia  (WT/ACC/MNG/9 and Corr.1), Bulgaria
(WT/ACC/BGR/5 and Corr.1), Panama (WT/ ACC/PAN/19 and Corr.1), Kyrgyz Republic
(WT/ACC/KGZ/26 and Corr.1), Latvia (WT/ACC/ LVA/32), Estonia (WT/ACC/EST/28) Jordan
(WT/ACC/JOR/32) and Ge orgia (WT/ACC/LVA/32)
2.1 Decisions and Protocols
General Council Decisions
This Part reproduces the text of the relevant Decisions.  This is a common text used in all
twelve.
"The General Council,Having regard to the results of the negotiatio ns directed towards the establishment of the
terms of accession of [name of country] to the Agreement Establishing the
World Trade Organization and having prepared  a Protocol for the Accession of [name of
country].
Decides, in accordance with Article XII of the Agreement Establishing the World Trade
Organization, that [name of country] may accede to the Agreement Establishing the
World Trade Organization on the terms set out in the said Protocol."
Protocols of Accession
This Part examines the text of the relevant Protocols of Accession.  The following text is
common to all twelve protocols.
"PROTOCOL OF ACCESSION OF [name of country]
TO THE 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 "WTOAgreement"), and the Republic of …[name of country]… (hereinafter referred to as "[short form
of name]"),
Taking note of the Report of the Work ing Party on the Accession of …[name of
country]… to the WTO in document WT/ACC/[...] (h ereinafter referred to as the "Working Party
Report"),
Having regard to the results of the negotiations on the accession of …[name of country]…
to the WTO,
Agree as follows:WT/ACC/7/Rev.2
Page 72
Part I – General
1. Upon entry into force of this Protocol, …[name of country]… accedes to the WTO
Agreement pursuant to Article XII of that Ag reement and thereby becomes a Member of the
WTO.
2. The WTO Agreement to which …[name of country]… accedes shall be the WTO
Agreement as rectified, amended or otherwise m odified 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 paragr aph …[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 pa ragraphs referred to in paragraph …[list of
relevant paragraphs numbers]… of the Working Pa rty Report, those obligations in the Multilateral
Trade Agreements annexed to the WTO Agreement that are to be implemented over a period oftime starting with the entry into force of that  Agreement shall be implemented by …[name of
country]… 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 referredto as the "GATT 1994") and the Schedule of Sp ecific Commitments annexed to the General
Agreement on Trade in Services (hereinafter referred to as "GATS") relating to …[name of
country]….  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 th e 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
country]… 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 certifi ed copy of this Protocol and a notification of
acceptance thereto pursuant to paragraph 7 to each Member of the WTO and to…[name of
country]…
9. This Protocol shall be registered in accordan ce 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, exce pt that a Schedule annexed hereto may specify
that it is authentic in only one or more of these languages."WT/ACC/7/Rev.2
Page 73
- 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 th e Tariff Adjustment Mechanism shall be
implemented according to the time-table in Annex II of this Protocol".
Mongolia
The following text was included after paragraph 2 above:
"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".
The following text was included after paragraph 3 above:
"Those notifications that are to be made under the Multilateral Trade Agreements annexed
to the WTO Agreement within a specified peri od of time starting with the date of entry
into force of the WTO Agreement shall be ma de by Mongolia within that period of time
starting with the date of entry into force of this Protocol".
Bulgaria, Panama, Kyrgyz Republic, Latvia, Estoni a, Jordan, Georgia, Al bania, Croatia and Oman
The following text was included after paragraph 3 above:
"4. …[name of country]… may maintain a measure inconsistent with paragraph 1 of
Article II of the GATS provided that such a m easure is recorded in the List of Article II
Exemptions annexed to this Protocol and m eets the conditions of the Annex to the GATS on
Article II Exemptions".
2.2  Commitments on Rules
This part reproduces the commitments on rules contained in the Protocols of Accession of the
twelve 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 referencepurposes. 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 asexamples.WT/ACC/7/Rev.2
Page 74
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
transitional periods. These most often relate to customs valuation and TRIPS.
- Specific identification of transitional periods that may be used, e.g. customs
valuation. These relate to right of appeal, other duties and charges, subsidiaries and
trade-related investment measures.
- Authorisations to depart temporarily from WTO rules or from commitments in Goods
Schedule. These related to internal taxes, import licensing, technical barriers to trade
and agricultural support.
- Obligations to abide by rules created by the commitment paragraph and not contained
in WTO Multilateral Agreements. These relate to an obligation to comply with "WTO
obligations and other international obligations", privatisation, sub-central
governments, government procurement, trade in civil aircraft and publication.WT/ACC/7/Rev.2
Page 75
ANNEX  3
Specific Commitments from the Working Party Reports of the Twelve Governments
that have acceded to the WTO under Article XII of the Marrakesh Agreement
Establishing the World Trade Organization
- ECONOMIC POLICIES
- Foreign Exchange and Payments
Ecuador
The representative of Ecuador stated that the m odality 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 complian ce with WTO obligations including GATT Article XV,
GATS Article XI and other international obliga tions.  The Working Party took note of these
commitments (paragraph 10).
- 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).
- 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 regi me, 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.  Th e 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 pr ivate enterprises with State firms and the eventual
separation of former State firms from government asso ciation after privatization, the current rules for the
management of State-owned firms c ontemplated a State role in ente rprise operations.  For example,
Government ministries appointed the Management a nd Supervisory Boards that select the management
of State firms and that negotiate the terms of a Ma nagement Contract with the selected individuals.WT/ACC/7/Rev.2
Page 76
These contracts regulated the relationship between management, labour and the State, and there were
areas, such as the establishment of subsidiaries, wh ere 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 th e 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 ve ry 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 prep aring 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 St ate 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 Bulg aria's economic transition progressed and would intend
to address these issues in the Protocol of Accession of Bulgaria.  A member recalled that Bulgaria hadthe commitment to keep the WTO informed of th ese developments.  The representative of Bulgaria
affirmed his Government's intention to ensure th e 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 fo r 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 domesticindividuals and enterprises to import and export goods and services within Bulg aria'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 Part y, 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 stat ed 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 th e 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 itsobligations under the WTO.  The Working Party took note of this commitment (paragraph 14).WT/ACC/7/Rev.2
Page 77
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 theprivatization 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 thereform 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. TheWorking 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 provideannual 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).
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 itseconomic reforms as relevant to its obligations under the WTO.  The Working Party took note of
these commitments (paragraph 26).
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 reformof 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 onWT/ACC/7/Rev.2
Page 78
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).
- Pricing Policies
Ecuador
The representative of Ecuador assured the Workin g 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 ev ery 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 servi ces subject to State price controls in the State
Gazette including any changes from the list in paragraph 15.  The Working Party took note of thesecommitments (paragraph 16).
Panama
The representative of Panama confirmed that pr ice controls on products and services in Panama
have been eliminated with the exception of those lis ted 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 19above by HS code where applicable.  All other pri ces 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 pr ofit 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).WT/ACC/7/Rev.2
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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 inArticle 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 thefuture, 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 th e 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 Of ficial Journal, including any changes in current
controls.  The Working Party took note of this commitment. (paragraph 26)
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 GATT1994.  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 Of ficial Journal, including any changes in the list
provided of current requirements in place.  The Working Party took note of this commitment
(paragraph 33).
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 notsubject 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 inthe list provided in WT/ACC/ALB/25 of current requ irements in place.  The Working Party took note
of these commitments (paragraph 34).WT/ACC/7/Rev.2
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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 meas ures 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, in cluding any changes in the list provided of current
requirements in place.  The Working Party to ok note of this commitment (paragraph 25).
- FRAMEWORK FOR MAKING AND ENFORCING POLICIES
- Powers of Executive, Legislative and Judiciary, Administration of Policies on WTO-
Related Issues
Kyrgyz Republic
The representative of the Kyrgyz Republic stat ed that the Kyrgyz Republic would provide a
right of appeal to an independent body for foreig n 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 toan independent tribunal in conformity with WTO obligations, including but not limited to
Article X:3(b) of the GATT 1994.  The Working Pa rty took note of this commitment (paragraph 35).
Croatia
The representative of Croatia confirmed that from the date of accession Croatia’s laws would
provide for the right to appeal administrative ru lings 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).
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 toan independent tribunal in conformity with WTO obligations, including but not limited to
Article X:3(b) of the GATT 1994.  The Working Pa rty took note of this commitment (paragraph 32).
- Authority of Sub-Central Governments
Kyrgyz Republic
The representative of the Kyrgyz Republic confir med that central authorities would be solely
responsible for establishing foreign trade policy a nd 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 Centra l Government would eliminate or nullify measures
taken by sub-central authorities in the Kyrgyz Repub lic 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).WT/ACC/7/Rev.2
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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 Agreem ent 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 specialregimes 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 andregulations 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 notbeing applied or were applied in a non-uniform manne r, central authorities would act to enforce WTOWT/ACC/7/Rev.2
Page 82
provisions without requiring affected parties to petition through the courts.  The Working Party took
note of these commitments (paragraph 40).
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 issuesof 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, includi ng 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 beingapplied 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).
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 Agr eement, 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 areaswhere 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 WTOprovisions without requiring affected parties to petition through the courts. The Working Party took
note of these commitments (paragraph 38).
- 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 Pana ma 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).WT/ACC/7/Rev.2
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- IMPORT REGULATION
- 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 righ ts 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 conform ity 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 leviedon 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, includingArticles VIII:1(a), XI:1 and III:2 and 4 of the GA TT 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).
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 leviedWT/ACC/7/Rev.2
Page 84
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 Work ing Party took note of this commitment (paragraph
47).
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 fullconformity with these obligations.  The Working Party took note of these commitments (paragraph
40).
- 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 C oncessions at zero in accordance with the requirements
of the WTO.  Any other fees and charges for servi ces 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 th e 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 Custom s 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).WT/ACC/7/Rev.2
Page 85
- Other duties and charges levied on imports but not on domestic production (except
charges for services rendered)
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.  Heconfirmed 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 co mmitments undertaken in the Schedule of Concessions
on Goods annexed to the Protocol.  After accession, the Government of Bulg aria 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 Appli cation 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 long er justified in applying such measures for balance
of payments purposes, the Government of Bulgaria w ould advance the elimination of this surcharge.  He
further confirmed that Bulgaria would not expa nd 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 Agreemen ts.  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 Cu stoms 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 exportsin 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 servicesrendered.  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).WT/ACC/7/Rev.2
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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 inconformity 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 fu rther confirmed that Albania would not list any
other charges in its Goods Market Accession Sche dule 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).
- 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 co mpete with ordinary private sect or trade and that there was no
discrimination among supplying governments thr ough 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 conform ity 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 10 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 WhiteCement 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).WT/ACC/7/Rev.2
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- 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 in creases 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 th e 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 app lication 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 Pa nama had abolished consular fees and invoices
and document certification requirements, as provid ed 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 Dollars 70 for transactions over US Dollars 2 ,000 would replace other customs fees and charges for
services rendered and would be the only customs char ges 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).WT/ACC/7/Rev.2
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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 regardin g the application and level of any such fees,
revenues collected and their use would be provided to WTO Members upon request.  The WorkingParty 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 co st of processing import and export declarations,
revenues from the fee would be used solely for customs processing of imports and exports, and totalannual 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 inthe 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).
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).WT/ACC/7/Rev.2
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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 forservices 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 theapplication 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).
- 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 t hose applied to similar domestically produced goods,
and that this practice is not in conformity with Artic le 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 Agreem ent, 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 otherproducts.  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 andWT/ACC/7/Rev.2
Page 90
domestically produced goods.  As of 31 December  1997, Bulgaria will implement a new system of
excise taxes on beer, wine, spirits and cigarettes, wh ich is currently being developed, that envisages the
following methods of determination of the excise tax le vels:  (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 sp ecific, 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 taxesor 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 stat ed 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 pa rticular, 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 Septem ber 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 ofthis 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 3, in compliance with Articles I and III ofWT/ACC/7/Rev.2
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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 theGATT 1994.  The Working Party took note of this commitment (paragraph 62).
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 4, in compliance with Articles I and III of
the GATT 1994.  The Working Party took note of this commitment (paragraph 64).
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 WorkingParty took note of this commitment (paragraph 51).
- Prohibitions, quotas, restrictive licences
Ecuador
The representative of Ecuador indicated that his Government would eliminate by the date of
accession all non-tariff import and export restrictions (i ncluding all quantitative restrictions currently in
place in the agricultural sector) that cannot be justified specifically under WTO provisions (e.g., bans,
quotas, permits and licences), in particular th e Agreements on Agriculture and Import Licensing
Procedures, and Article XI of the GATT 1994.  In th is 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 measuresWT/ACC/7/Rev.2
Page 92
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).
Mongolia
The representative of Mongolia said that Mong olia 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, San itary and Phytosanitary Measures, Import Licensing
Procedures, and Technical Barriers to Trade and th at his government would not maintain from the date
of accession non-tariff import measures, including ba ns, quotas, permits and licences, that cannot be
justified specifically under WTO provisions.  In par ticular, Mongolia would apply the same controls and
rules regarding technical regulations, standards certification, and labelling requirements to imported anddomestic goods, and would not use such regulations to restrict imports.  Mongolia would ensure that its
technical regulations, standards, certification, and labe lling requirements are not applied to imports in an
arbitrary manner, in a way that discriminates be tween supplier governments where the same conditions
apply or as a disguised restriction on international tr ade.  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 ag reed that the Committee on Import Licensing would
review the compatibility of the product coverage of th e 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 licences would be ex tended 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 Go vernment would use its authority to suspend or
prohibit imports and exports or otherwise restrict th eir 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 a pply quantitative restrictions on imports or other non-
tariff measures such as licensing, quotas, bans and othe r 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 WorkingParty 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 administer ed in accordance with WTO obligations, includingWT/ACC/7/Rev.2
Page 93
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 not e 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 licences 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 la belling requirements to imported and domestic goods,
and would not use such regulations to restrict im ports unnecessarily.  Panama would ensure that its
technical regulations, standards, certification and la belling requirements were not applied to imports in
an arbitrary manner, in a way that discrimina ted 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 it s 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 ad ministered in a transparent, expeditious and
nondiscriminatory manner.  Panama would be willing to consult with WTO Members concerning the
effect of these requirements on WTO Members trade w ith a view to resolving specific problems.  The
Working Party took note of these commitments (paragraph 42).
Kyrgyz Republic
The representative of the Kyrgyz Republic conf irmed 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 li censing, quotas, bans, permits, prior authorization
requirements, licensing requirements and other restri ctions having equivalent effect that cannot be
justified under the provisions of the WTO Agreements .  He added that the special import licences 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 Licensi ng 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 requirement s 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, ImportLicensing 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 othernon-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'sWT/ACC/7/Rev.2
Page 94
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 Barr iers 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 ba lance-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 Provisionsof 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 industri al use" within 3 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 ba lance-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).
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 otherWT/ACC/7/Rev.2
Page 95
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 ofaccession 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 Mu ltilateral 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).
Albania
In response to further questions, the representative of Albania stated that members’ concerns
would be addressed by the amendment of the fo llowing legislation:  "On Seeds and Saplings"
(No. 7659 12 January 1993);  "Law on Veterinary  Services" (No. 7674 23 February 1993);  "Law on
Plant Protection Services" (No. 7662 19 January 1993);  and an  Order of the Minister on "Creation of
Inter-Agency Working Group for the Decisions of th e Council of Ministers for the Approving of the
Import Licensing Agreement of the WTO" (No. 55 da ted 24 August 1999); "Decision of the Council
of Ministers for the Approving of the Import Li censing 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, orother 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 longerapply 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).
- Import licensing procedures
Ecuador
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.  IfWT/ACC/7/Rev.2
Page 96
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 applie d in a way consistent with Article XIII of the
GATT 1994 and shall apply all restrictions in accordan ce with the principle of non-discrimination.  The
representative of Ecuador further confirmed that hi s Government would, if requested, consult with the
Contracting Parties concerning the effect of these m easures on their trade.  The Working Party took note
of these commitments (paragraph 38).
Mongolia
See "prohibitions, quotas, restrictive licences" above.Panama
See "prohibitions, quotas, restrictive licences" above.Kyrgyz Republic
See "prohibitions, quotas, restrictive licences" above.
Latvia
See "prohibitions, quotas, restrictive licences" above.Estonia
See "prohibitions, quotas, restrictive licences" above.
Jordan
See "prohibitions, quotas, restrictive licences" above.Georgia
See "prohibitions, quotas, restrictive licences" above.Croatia
See "prohibitions, quotas, restrictive licences" above.
Albania
See "prohibitions, quotas, restrictive licences" above.Oman
See "prohibitions, quotas, restrictive licences" above.
- 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 accessi on of Ecuador to the WTO.  Ecuador would abideWT/ACC/7/Rev.2
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by the provisions of the Agreements on Preshipmen t 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 Im plementation 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 in spection firm be used to assist Mongolia in the
implementation of its customs procedures, the Go vernment 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 Part y 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 pr ocedures 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 th at 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 pr ocedures 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 administra tive regulation that provided for
practices inconsistent with the above-mentioned prov isions.  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 t ook 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 fu ll conformity with the WTO Agreement on the
Implementation of Article VII of the GATT 1994, a nd that that law would come into effect by
1 January 1997.  Panama would not require recour se to any additional transitional period for
implementation of the Agreement.  The Working Pa rty took note of this commitment (paragraph 35).
Also, see "preshipment inspection" below.WT/ACC/7/Rev.2
Page 98
Kyrgyz Republic
The representative of the Kyrgyz Republic i ndicated 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 fo r Data Processing Equipment and the provisions on
the Treatment of Interest Charges in Customs Valu e of Imported Goods.  He further confirmed that, as
an international agreement, the provisions of th e 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 cu stoms 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 valu ation, including in addition to the Agreement on
the Implementation of Article VII of the GATT 1 994, 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 us ed 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 theWT/ACC/7/Rev.2
Page 99
terms under which it will be provided. The Working Party took note of this commitment (paragraph
73).
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 Partytook note of these commitments (paragraph 83).
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 Impl ementing 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 fulfill itsobligations 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 cu stoms valuation, including in addition to the
Agreement on the Implementation of Article VII of the GATT 1994, the Interpretive Notes to thatAgreement, 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, whichprovided 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 woul d be amended to provide that the transaction
value of cinematographic films imported into Albani a would not include royalties and licence fees forWT/ACC/7/Rev.2
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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 valu ation, including in addition to the Agreement on
the Implementation of Article VII of the GATT 1 994, 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 us ed were in strict conformity with those provided
for in the WTO Agreement on the Implementation of Article VII of the GATT 1994.  The WorkingParty took note of these commitments (paragraph 64).
- 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 Orig in 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 Ag reement on Rules of Origin prior to its accession,
and that by that time, the Kyrgyz Republic's applica tion of rules of origin for both MFN and preferential
trade would be administered in conf ormity with the provisions of the Agreement.  The Kyrgyz Republic
would adopt the Harmonized Rules of  Origin once finalized by the WT O in co-operation with the World
Customs Organization.  The Working Party took  note of this commitment (paragraph 66).
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 th e import upon the request of an exporter, importer or
any person with a justifiable cause.  Any request for such an assessment would be accepted evenbefore 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).
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 thisregard, 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 theWT/ACC/7/Rev.2
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terms under which it will be provided.  The Working Party took note of this commitment (paragraph
88).
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 th at 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 fu lly with the WTO Agreement on Rules of Origin.
The Working Party took note of this commitment. (paragraph 67).
- Preshipment inspection
Ecuador
See "Customs valuation" above.
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 pres hipment inspection requirements; however, if such
requirements were introduced, they would be consis tent with the requirements of the Agreement on
Preshipment Inspection.  The Working Party t ook note of this commitment (paragraph 67).
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).WT/ACC/7/Rev.2
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Jordan
The representative of Jordan stated that if Jord an 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 theestablishment 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, th e Agreement on the Implementation of Article VII
(the Customs Valuation Agreement), and the Agre ements on Import Licensing Procedures, Rules of
Origin, Implementation of Article VI (Antidum ping), 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 WTOmembers 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 fullyconsistent with WTO provisions, in particular Article VIII of the GATT.  The Working Party took
note of this commitment (paragraph 76).
Croatia
See "Customs valuation" above.Albania
The representative of Albania stated that if Albania in the future engaged the services of a
pre-shipment inspection service provider Albani a 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 oper ating 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
See "Customs valuation" above.WT/ACC/7/Rev.2
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- 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 Pa rty 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 cons ideration to accomplish that goal.  He further
confirmed that, from the date of accession, and notwith standing any provision of domestic law to the
contrary, Bulgaria would administer all proc eedings 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 Bulg aria 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 woul d 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 safegu ard purposes would confor m 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, countervailin g duty, of safeguard purposes until legislation in
conformity with the provisions of these WTO Agre ements 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 theprovisions 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 therelevant 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, onSubsidies 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 CountervailingWT/ACC/7/Rev.2
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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 theAgreement on Safeguards.  After such legislation was implemented, Jordan would only apply any
antidumping duties, countervailing duties and safeguar d 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 1994and 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).
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 andthe 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).
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 th at any legislation concerning anti-dumping or
countervailing duties was in full conformity with the relevant WTO provisions , including Article VIWT/ACC/7/Rev.2
Page 105
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 wa s 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, includingArticle 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 appl y 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).
- EXPORT REGULATION
- 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 accord ance 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 su ch 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).WT/ACC/7/Rev.2
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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.  Thetimetable 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).
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 th e 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).
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 ofaccession 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.WT/ACC/7/Rev.2
Page 107
- Export restrictions
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 dut y would be phased out and eliminated
within 10 years of the date of Mongolia's accession to the WTO.   The representative of Mongolia also
stated that export licensing requirements for fe rrous and non-ferrous metals would be removed by
1 January 1997.  The Working Party took note of these commitments (paragraph 24).
Bulgaria
See "prohibitions, quotas, restrictive licences" above.Panama
The representative of Panama stated that following accession to the WTO, his Government
would only apply export controls in conformity w ith relevant WTO provisions including Article XI
paragraph 2(a) of the GATT 1994.  The Working Part y 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 ofthe 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 th e 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).
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).
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 thoseWT/ACC/7/Rev.2
Page 108
contained in Articles XI, XVII, XX and XXI of th e GATT 1994.  The Working Party took note of this
commitment (paragraph 77).
- Export subsidies
Ecuador
The representative of Ecuador stated that his Government intends to eliminate all existing
export subsidies  no later than November 1995, includi ng the measures described in paragraph 58 above,
and that after this date Ecuador will not have any su ch 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, w ithin the meaning of Article 3 of the Agreement on
Subsidies and Countervailing Measures, and would th erefore not invoke provisions in the Agreement
that provide for the progressive elimination of su ch 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 grante d to enterprises prior to enactment of the Law
Adopting General Production Tax Incentives and Es tablishing Other Provisions, (Law No. 28 of
20 June 1995) and Incentives for Export Promo tion under Law No. 108 of 30 December 1974 (as
amended by Law No. 28 of 20 June 1995).  Consiste nt 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 Articl e XVI:1 of the GATT 1994 to enable other Members
to confirm that such programmes are being progre ssively 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 S ubsidies 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 not e of these commitments (paragraph 63).
Kyrgyz Republic
The representative of the Kyrgyz Republic st ated that the lease payment exemption for
export-oriented and import substitution production pr ovided 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 el iminated 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 c onformity with the requirements of the Agreement on Subsidies and
Countervailing Measures had been adopted and implemented as of 23 June 1998, prior to theKyrgyz Republic's date of accession.  The Work ing 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 an y other subsidy which was inconsistent with theWT/ACC/7/Rev.2
Page 109
provisions of Article 3 of the Agreement on Subsidie s 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 fo llowing enactment of the Foreign Investment Law of
September 1997.  The Working Party took not e 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 Agreemen t 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 Agreemen t on Subsidies and Countervailing Measures, and
would not introduce such prohibited subsidies.  The Working Party took note of this commitment(paragraph 89).
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 suchprohibited subsidies in the future.  The Working Party took note of this commitment (paragraph 108).
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).WT/ACC/7/Rev.2
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- 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 ma nner, 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 gr anted (i) partial and full tax relief during a 5 to
10 year period, and (ii) tax abatement in a 3 year period for foreign invested enterprises which exported
more than 50 per cent of their output.  Consistent wi th this objective, the representative of Mongolia
committed  that the subsidies granted under that programme would not be extended or renewed beyondtheir 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 prohi bited 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 Pa rty took note of this commitment (paragraph 88).WT/ACC/7/Rev.2
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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 onSubsidies and Countervailing Measures, these two export subsidy programs would be notified upon
accession. 
 The Working Party took note of these commitments (paragraph 131).
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 tooknote of this commitment (paragraph 92).
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 CountervailingMeasures 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 ofAccession.  The Working Party took note of these commitments (paragraph 111).
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 benotified 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).WT/ACC/7/Rev.2
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- Technical Barriers to Trade   and   Sanitary and Phytosanitary Measures
Mongolia
See "prohibitions, quotas, restrictive licences" 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 confir med that, in particular, Bulgaria would apply the
same controls, criteria and rules regarding techni cal regulations, standards certification and labelling
requirements to imported and domestic goods, and woul d not use such regulations to restrict imports.
Bulgaria would ensure that its technical regulati ons, standards certification and labelling requirements
are not applied to imports in an arbitrary manne r, 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' fo r imported products will be published and available to
traders, and that its sanitary and other certificati on 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 Tec hnical Barriers to Trade without recourse to any
transitional arrangements.  The Working Party took note of this commitment (paragraph 47).
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 w ithout 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 Pa nama 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 licences" above.
Kyrgyz Republic
The representative of the Kyrgyz Republic stat ed 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 re gulations, standards, certification and labelling
requirements are not applied to imports in an arbi trary manner, in a way that discriminates betweenWT/ACC/7/Rev.2
Page 113
supplier governments where the same conditions appl y or as a disguised restriction on international
trade, and would also ensure that from the date of  accession its criteria for granting licences or securing
required certification for imported products will be published and available to traders, and that its
sanitary and other certification requirements are ad ministered in a transparent and expeditious manner.
The Kyrgyz Republic would be willing to consult w ith WTO Members concerning the effect of these
requirements on their trade with a view to resolvin g specific problems.  The Working Party took note of
these commitments (paragraph 94).
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 pr ogramme of work required to harmonize Kyrgyz
sanitary and phytosanitary standards with internat ional standards in 1999.  The Kyrgyz Republic would
report annually on progress in the work on harmonization until their standards were in conformity withWTO 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 requirement s consistently with the requirements of the WTO
Agreements on Sanitary and Phytosanitary Measures  and Import Licensing Pro cedures without recourse
to any transitional arrangements.  In particular, he stated that if a decision was taken to requirenotification of diseases other than those listed in  OIE Classes A and B, an y 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 criteriafor 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 transparen t 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
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 transi tion 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).WT/ACC/7/Rev.2
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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).
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 scientificpractices 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 wi th 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 Anne x 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 ofaccession.  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 WorkingPart 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 provis ions 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 inconformity 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 fr om the date of accession, all existing Soviet-
era "GOST" and other regional st andards would be voluntary with respect to products imported from
WTO member countries or from other non-CIS count ries.  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 exportingWT/ACC/7/Rev.2
Page 115
countries, or approvals provided by recognized i ndependent 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 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).
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 transiti on period.  The Working Party took note of this
commitment (paragraph 107).
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).
The representative of Croatia confirmed that Croatia's sanitary and phytosanitary standards
system would be in compliance with WTO provis ions under the Agreement on the Application of
Sanitary and Phytosanitary Measures as of the date of accession to the WTO, and that Croatia wouldapply 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).
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).
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
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 3.  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 Om an 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).WT/ACC/7/Rev.2
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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.  TheWorking 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).
- Trade-related investment measures
Ecuador
The representative of Ecuador acknowledged that the trade related investment measures
described in this paragraph were inconsistent wi th 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 A nnex III to the Council for Trade in Goods for the
information of the TRIMs Committee.  During the pe riod in which these measures are applied, Ecuador
shall not modify the terms so as to increase the de gree of inconsistency with the provisions of the
TRIMs Agreement, in particular Article 2.  In orde r 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 ente rprises.  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 Mong olia 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 In vestment Measures and w ould therefore not invoke
provisions in the Agreement that provide for the prog ressive 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 futu re would not introduce any measure inconsistent with
the TRIMs Agreement.  The Working Party took note of this commitment (paragraph 112).WT/ACC/7/Rev.2
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Kyrgyz Republic
The representative of the Kyrgyz Republic stated that from the date of accession, the
Kyrgyz Government would not maintain measures th at 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 Estoni a 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 98).
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).
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).
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 accessionWT/ACC/7/Rev.2
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without recourse to any transition period.  The Working Party took note of this commitment
(paragraph 107).
- 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 Stat e 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, "E rdenet" Corporation and "Mon golrostsvetmet" Corporation,
described in paragraph 27 above, were engage d in State Trading pursuant to Article XVII of
GATT 1994.  Those firms were also subject to the Pa rtnership and Company Law.  The representative
of Mongolia confirmed that his Go vernment 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 notificati on, 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 U nderstanding 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 Agreemen t, in particular Article XVII of the GATT 1994, the
Understanding on that Article and Article VIII of th e GATS.  He also said that Panama would abide by
the provisions for notification, non-di scrimination, 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).WT/ACC/7/Rev.2
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Kyrgyz Republic
The representative of the Kyrgyz Republic confir med 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 paragra ph 107 of this Report, in conformity with the relevant
provisions of the WTO Agreement, and woul d abide by the provisions for notification,
non-discrimination, and the applicati on 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 fu rther 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 rôle.  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 applica tion 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 V III of
the GATS.  He further confirmed that Georgia would notify any enterprise falling within the scope ofArticle XVII.  The Working Party took note of these commitments (paragraph 111).WT/ACC/7/Rev.2
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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 andArticle 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).
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 Understandingon that Article and Article VIII of the GATS in conformity with the provisions of the WTO
Agreement.  She further confirmed that Albania wo uld 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 rôle.  He further conf irmed 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 applica tion of commercial considerations for trade
transactions.  The Working Party took note of these commitments (paragraph 114).
- 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, ta riffs 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 andCountervailing 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 derivedWT/ACC/7/Rev.2
Page 121
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 provisi ons 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 oftariffs 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 co mmitments taken in the Protocol of Accession, and
that Jordan would ensure enforcement of its WTO obligations in those zones, including thosecommitments 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, a nd 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).
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 tariffWT/ACC/7/Rev.2
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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).
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 Alba nia, 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 oftariffs and taxes.  The Working Party took note of this commitment (paragraph 116).
- 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 viewto 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 GovernmentProcurement and seek observer status in that Comm ittee.  He further confirmed that Bulgaria will
initiate negotiations for membership in the Agreemen t by tabling an entity offer prior to 30 June 1997.
He also confirmed that, if the results of the negotiatio ns are satisfactory to the interests of Bulgaria and
the other members of the Agreement, Bulgaria w ill complete negotiations for membership in the
Agreement by 31 December 1997.  The Working Part y 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 Procurem ent.  He stated that his Government would
notify the Committee at the time of Panama's accessi on 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 en tity offer prior to 30 June 1997.  He also confirmed that, if the results
of the negotiations are satisfactory to the interest s 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).WT/ACC/7/Rev.2
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Kyrgyz Republic
The representative of the Kyrgyz Republic st ated 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 Ag reement, 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 th at, upon accession to the WTO, Estonia would
initiate negotiations for membership in the Ag reement 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 Ag reement 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 179).
Georgia
The representative of Georgia confirmed that, upon accession to the WTO, Georgia would
initiate negotiations for membership in the Ag reement 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).
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 by31 December 2001.  The Working Party took note of this commitment (paragraph 156).WT/ACC/7/Rev.2
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Albania
The representative of Albania confirmed that, upon accession to the WTO, Albania would
initiate negotiations for membership in the Ag reement on Government Procurement by tabling an
entity offer.  She also confirmed that if the result s of the negotiations were satisfactory to the interest
of Albania and the other members of the Agreem ent, 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 theAgreement within a year of accession.  The Working Party took note of these commitments
(paragraph 121).
-T r a n s i t
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 Croatiawould not deny right of transit to exports from any country.  The Working Party took note of this
commitment (paragraph 160).WT/ACC/7/Rev.2
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- 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 just ified under relevant provisions, restrictions would
be implemented in accordance with the relevant provisions, for instance the Agreement on Import
Licensing Procedures. Such measur es would not be applied or re-introduced after accession to the WTO
unless specifically provided for in the WTO Ag reement.  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
061 of 31 January 1991 concerning quotas for wheat im ports had been eliminated in November 1994.
At the time of accession to the WTO, Ecuador would repeal Interministerial Agreement 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 agri cultural 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 prov isions 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 WT O 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 A ccession.  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 th e 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 conf ormity 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 Ag riculture, provided that the sum of product-specific
and non-product-specific domestic support does not exceed SDR 24 million (representing approximatelyWT/ACC/7/Rev.2
Page 126
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-pr oduct specific domestic support in calculating its
Current Total AMS pursuant to paragraph 4(a) of Ar ticle 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 produc t-specific and non-product specific support does not
exceed SDR 24 million during the relevant year.  Th e 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 ofthis 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.  Therepresentative 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 18).
- Trade in Civil Aircraft
Kyrgyz Republic
The representative of the Kyrgyz Republic c onfirmed that his Government would become
signatory to the Agreement on Trade in Civil Airc raft 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.  Therepresentative of Georgia confirmed that Georgia would become a signatory to the Agreement onWT/ACC/7/Rev.2
Page 127
Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of this commitment
(paragraph 125).
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.  Therepresentative 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).
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 ofaccession.  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 anymember of the Agreement on a preferential basis, which ever comes first.  The Working Party took
note of these commitments. (paragraph 128).
- Textiles
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 growthrates from the date of Oman's accession.  The Working Party took note of this commitment (paragraph
130).
- 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 c ountry's laws in the field of intellectual property
rights were already in conformity with the provis ions of the Agreement on the Trade Related Aspects of
Intellectual Property Rights (TRIPS), and that Mong olia would fully apply the provisions of theWT/ACC/7/Rev.2
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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 a pply the provisions of
the Agreement on Trade-Related Aspects of Intellectual Property Rights by the date of its accession tothe WTO, without recourse to any transitional peri od.  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 tr ansitional period.  The Working Party took note of this commitment
(paragraph 111).
Kyrgyz Republic
The representative of the Kyrgyz Republic conf irmed 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 Intellec tual 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 Jord an 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 Georgi a would comply with all the provisions of the
Agreement on Trade-Related Aspects of Intellectual Property Rights from the date of its accession tothe WTO, without recourse to any transitional period.  The Working Party took note of this
commitment (paragraph 161).WT/ACC/7/Rev.2
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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).
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).
 - 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).
- 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 wi ll be published promptly prior to implementation in
"Ardin Erh" the official newspaper of the Parliame nt 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).WT/ACC/7/Rev.2
Page 130
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 pr ior to implementation, unless a longer period is
specified under the relevant WTO Agreement.  He stat ed 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 en ters into force without previous publication in the
Official Gazette.  He also stated that Panama w ould 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 theWTO 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 OfficialGazette.  The Working Party took note of this commitment (paragraph 150).
- Notification
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 be low 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 A ccession:  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 Counter vailing 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 theProtocol of Accession, Ecuador shall submit all other not ifications 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 and78 of this Report and to identify any delays in im plementation together with the reasons therefore
(paragraph 80).WT/ACC/7/Rev.2
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Mongolia
The representative of Mongolia confirmed that dr aft 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;  a nd 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 M ongolia in accordance with the time limits arising from
paragraph 4(b) of Mongolia's Prot ocol 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 th e 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 th erefore.  The Working Party took note of this
commitment (paragraph 90).
Panama
The representative of Panama said that upon en try into force of the Protocol of Accession,
Panama would submit notifications of legislati on 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 a nd Phytosanitary Measures;  Agreement on Import
Licensing Procedures;  Agreement on Technical Barr iers 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 ga ve 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 notifica tions would be submitted to the WTO Secretariat at
the time of Panama's accession.  The Working Part y 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 th e 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).WT/ACC/7/Rev.2
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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 ini tial 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 requireme nts 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 cons tituting 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 partof the WTO Agreement.  His Government would not ify its Innovation Fund at the latest upon entry
into force of Estonia's Protocol of Accession.  An y 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 whichgave 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 thelaws enacted to implement any Agreement cons tituting part of the WTO Agreement would also
conform to the requirements of that Agreement.  The Working Party took note of this commitment
(paragraph 172).
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 cons tituting part of the WTO Agreement would alsoWT/ACC/7/Rev.2
Page 133
conform to the requirements of that Agreement.  The Working Party took note of this commitment
(paragraph 216).
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 partof the WTO Agreement.  Any regulations subsequently enacted by Albania which gave effect to the
laws enacted to implement any Agreement cons tituting 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 Agreem ent 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).
- TRADE AGREEMENTS
Ecuador
The representative of Ecuador stated that his Go vernment would use its best efforts to ensure
that the WTO provisions for notification, consulta tion, 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 tr eatment.  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 Ar ticle 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 syst ems, 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 thesecommitments (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, paragr aph 3 of the Enabling Clause, and Article V of
the GATS in its trade agreements, and would ensure that the provisions of these WTO Agreementsconcerning preferential trading systems, free trade areas, and customs unions of which Panama is aWT/ACC/7/Rev.2
Page 134
member are met from the date of its accession.  Th e Working Party took note of these commitments
(paragraph 80).
Kyrgyz Republic
The representative of the Kyrgyz Republic stat ed that his Government would observe the
provisions of the WTO including Article XXIV of the GATT 1994 and Article V of the GATS in itsparticipation 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 notificat ions and copies of its Free Trade Area and
Customs Union Agreements to the Committee on Re gional Trade Agreements (CRTA).  He further
confirmed that any legislation or regulations requir ed to be altered under its Trade Agreements would
remain consistent with the provisions of the WT O 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 a nd 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 ofthese 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 a nd customs unions of which Jordan was a member
were met from the date of accession.  The Working Party took note of these commitments (paragraph247).
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 orWT/ACC/7/Rev.2
Page 135
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).
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 a nd 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).
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 metfrom the date of accession.  The Working Party took note of these commitments (paragraph 156).
- 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.WT/ACC/7/Rev.2
Page 136
ANNEX 4
Specific Commitments on Services
(a) Horizontal commitments
All twelve acceding governments have entered 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 WTO original Members in the Uruguay Round.  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).
These 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 totalquantity 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.
Ecuador.    Mode 4 unbound limitations except comm itments 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 se ctors.  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);   andWT/ACC/7/Rev.2
Page 137
specialists, 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).
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).
Albania. Mode 3 limitations when buying state-ow ned 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 6 months
but it is renewable), and Persons responsible for the setting up a commercial presence (entry is limited
to 3 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 license or other form of approval establishing or authorizing the
operation or supply of services by an existing foreign service supplier, will not be made morerestrictive than they exist as of the date of Oman's accession to the WTO. Mode 3 limitations. on
market access and national treatment.
(b) Sector specific commitments
All twelve 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 sectoralcoverage, 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, while more often a mode of supply is excluded (more frequently mode 1).  All twelve
Members have undertaken commitments in professional services (mostly accounting, legal, taxation,
architecture and engineering), business services (a very wide range of sectors), communicationservices (but the coverage of basic telecom is uneven), financial services (in some cases withWT/ACC/7/Rev.2
Page 138
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. Eleven
Members have undertaken commitments in environmental, tourism and transport services, ten
Members  in health and social services and in education services, nine Members in recreational
services and five in audiovisual services.
Professional 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.  Veterinaryservices: access granted only to natural persons for private practice;  economic needs test;  Mode 1
unbound
3.
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.  Taxationservices:  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.
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 commitment.  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 insuranceschemes do not cover cost of medicare supplied abroad) and  nationality requirement in Modes 3
and 4.  Veterinary services:  full commitments except  Mode 1 unbound
4.  Services by Midwives and
                                                     
3 Unbound due to the lack of technical feasibility.
4 Unbound due to the lack of technical feasibility.WT/ACC/7/Rev.2
Page 139
nurses in private establishments:  Mode 1 unbound5; 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 lawyerunder 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 Estoni a.  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,
accounting, auditing, bookkeeping and taxation services. Mode 1, 2 and 3 auditing services to be
performed through a national licensed auditor.  Architectural, Engineering and Urban planning andLandscape Architectural services: commitments in Modes 1 and 2 except certain requirements.
Medical services: full commitments in Mode 1, 2 and  3, with some Mode 3 limitations on market
access to physicians, pharmacists (not to midwives, nurses and physiotherapists) and who should be
Jordanian nationality.
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: Unbound6 limitations in Mode 1, full commitments in Modes 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 membership s 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
7 (except for telemedicine) and commitments in Modes 2 and 3. Veterinary services: full
commitments in Modes 1, 2 and 3.
Albania Legal services: commitments in Mode 2 with limitations in every other mode except for
consultancy on law where full commitments are made in Modes 1, 2 and 3. Accounting, Taxation,
Architectural, Engineering, Integrated engineering, Urban planning and Landscape architecturalservices, Medical and Dental services, Veterinary services: full commitments in Modes 1, 2 and 3.
Services provided by Midwives, Nurses and etc.: commitments in Modes 2 and 3 with unbound
8
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.
                                                     
5 Unbound due to the lack of technical feasibility.
6 Unbound due to the lack of technical feasibility.
7 Unbound due to the lack of technical feasibility.
8 Unbound due to the lack of technical feasibility.WT/ACC/7/Rev.2
Page 140
Other business services
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. Management consulting and related services:  full commitmentsin Modes 1,2 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 commitment.  Research and development services:  full
commitment.  Full commitments on:  advertising services, market research and opinion polling
services, management consulting services, technical testing and analysis services, services incidentalto agriculture, hunting, forestry, fishing, mining, manufacturing, maintenance and repair of equipment
(excluding transport equipment), building cleaning services, photographic services and packaging
services.
Panama.  Computer and related services:  full commitment.  Rental of cars without drivers:  only
modes 1 and 2.  Advertising:  no NT for modes 1 and 2.  Association with national firm required for
mode 3.  Management consulting and related services:  full commitment.  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 commitment.  Liberal commitments
also in some other business services.
Kyrgyz Republic.  Full commitments on 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 services.  Real estate services: no mode 3, fullcommitment 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 commitment on (a) and (b).
Rental/leasing without operators relating to ships, relating to other machinery and equipment and
other:  full commitments.  All “F. Other business services” (a) to (s), MTN/GNS/W/120:  fullcommitments.
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 commitment, 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 inWT/ACC/7/Rev.2
Page 141
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: unbound9 limitations
in Mode 1, commitment 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: 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.
Croatia Computer and Related Services and Research and Development services: full commitments in
Modes 1, 2 and 3. Real Estate Services: commercial presence required in Mode 1. 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).
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:
full commitments in Modes 1, 2 and 3.
Communication services
Ecuador.  Telecommunications:  full commitment on all value added services;  cellular telephony, full
commitment, but no mode 1.
Mongolia. Full commitments in postal services, courier services and value added telecommunications
services.
Bulgaria.  Telecommunications:  basic telecomm unications:  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 nationa l company, within five years dire ctly (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.  Teleco mmunications 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 regulatoryprinciples.
                                                     
9 Unbound due to the lack of technical feasibility.WT/ACC/7/Rev.2
Page 142
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.  Full commitment, 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% 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.
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).
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.
 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, 2 and 3 with restrictions in Mode 3 on market access (motion
picture and video-tape distribution services are subject to 50% foreign equity limitation)WT/ACC/7/Rev.2
Page 143
Georgia. Full commitments in Modes 1, 2 and 3, except for Sound-recording (limitations in Mode 3
for market access).
Oman. Full commitments in Modes 1 and 2, limitations in Mode 3 on market access (on foreign
equity).
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.  Part ial 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 (3 years and 6 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:  fu ll commitment, except in mode 3 an insurance joint-
stock company with foreign capital participation ma y 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 commitment, 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 accessWT/ACC/7/Rev.2
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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, in surance intermediation: full commitments in Modes 1,
2 and 3. Banking and other Financial Services (all subsectors): full commitments in  Modes 1, 2 and
3.
Croatia  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.
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 an d 3 with limitations on market access in Mode 3
8foreign equity limited to 70%). Banking and other Financial Services: full commitments in Mode 1for financial information and advisory services, unbound limitations for other services; commitments
in Modes 2 and 3 with limitations on market access in Mode 3.
Construction services
Ecuador. Construction: site preparation work for mining: full commitments in Modes 1, 2 and 3.
Mongolia.  Installation and assembly work: full commitments in Modes 1, 2 and 3. 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 Modes 2 and 3 with limitations on market access in Mode 3 for 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. Commitments in Mode 3 on market access (national licensing requirement),
unbound limitations on national treatment in Mode 3.
Kyrgyz Republic. Construction and Related Engineering Services: full commitments in Modes 1, 2
and 3.WT/ACC/7/Rev.2
Page 145
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, 2 and 3 except limitations on national
treatment in Mode 3: 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% 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 (on not less than 50% of the staff must be Georgian
nationals).
Croatia Construction and Related Engineering Services (five sub-sectors): unbound10 limitations in
Mode 1, full commitments in Modes 2 and 3.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.
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).
                                                     
10 Unbound due to the lack of technical feasibility.WT/ACC/7/Rev.2
Page 146
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.Croatia 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.
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
11 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 (oth er than consulting and advisory services), full
                                                     
11 Unbound due to the lack of technical feasibility.WT/ACC/7/Rev.2
Page 147
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.
Croatia Sewage, Refuse Disposal, Sa nitation, 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 requiredin Mode 1,  full commitments in Modes 2 and 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.
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 and3. 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 3with 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 al l 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
juridicial entities. Storage and warehousing services: unbound limitations in Mode 1, fullcommitments 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  w ith the National carrier. Mode 2 full commitment andWT/ACC/7/Rev.2
Page 148
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.
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 1for 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 transpor t 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.
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 whereexists a technical unfeasibility). Auxiliary serv ices: commitments in Modes 1, 2 and 3 with certain
licencing 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%). Auxiliary services:
commitments in Modes 1, 2 and 3 with limitations on market access in Mode 3 (foreign equity limitedto 51%).
Tourism 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).WT/ACC/7/Rev.2
Page 149
Panama  Exclusively: Hotels: unbound limitations in Mode1 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 limitationson 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.
Croatia Hotels, Restaurants: unbound12 limitations in Mode1 and full commitments in Modes 2 and
313. 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%).
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 .
                                                     
12 Unbound due to the lack of technical feasibility.
13 Special exemption for historic and artistic areas where the Government's approval may be required.WT/ACC/7/Rev.2
Page 150
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
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.
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 Mode s 1 and 2, partial commitments in Mode 3 (only
for hospitals of more than 50 beds).
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 serv ices) 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 fo r cinema theatre operation services. commitment
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: unbound14 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.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).
                                                     
14 Unbound due to the lack of technical feasibility.WT/ACC/7/Rev.2
Page 151
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 treatmentin Modes 1 and 2.
Education 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 on national treatment in Mode 3 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.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.
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.
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).  Passenger and freight
transportation on internal waterways (preferential).  Passenger and freight transportation by rail
(preferential).  Road passenger and freight transportation (preferential).  Maritime transport:WT/ACC/7/Rev.2
Page 152
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 le gal 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.  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-productionof  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 agreemen ts (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). License 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).Croatia 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).
Albania 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). bilateral and plurilateral agreements on co-production and distribution of
audio-visual works and production and distribution of television programs (preferential).
__________