“GATT-Minus” termsofthe GATT AccessionProtocolsSubjectto Cut-Off Dates and Deadlines (Includingthe Terms Incorporated fromthe Working Party Reports)

Acceding State / PA or WPR provision / GATT Art. / Rule / Measure / Deadline (period or date) / Action of the Contracting parties if not complied with
Poland / Paras 3, 5, Annex A / XI, XII, XIII / Continued application of prohibitions or quantitative restrictions to the imports from Poland by certain of the contracting parties, providing that discriminatory element in such restrictions a) not increased and b) progressively relaxed as far as the quantities or values of permitted imports are concerned with the view of their elimination (c) (subject to annual review)
[GATT-Minus for the Contracting Parties] / Date to be determined during the course of the third Annual consultation; if the date is not fixed – during subsequent consultation[s] until the date is not fixed. / N/A
Egypt / PA Para 6 / III / Maintenance of “consolidation of economic development” tax on bound duties (standstill on the level of 13 November 1962) / 31 December 1975 / Review by the Contracting Parties
WPR Para 16 (not a commitment _paragraph)
Romania / Paras 3, 5, Annex A / XI, XII, XIII / Continued application of prohibitions or quantitative restrictions to the imports from Romania by certain of the contracting parties, providing that discriminatory element in such restrictions is not increased and is progressively relaxed with the view of their elimination (subject to notification of such restrictions and bi-annual review)
[GATT-Minus for the Contracting Parties] / 1 January 1975 / Examination by a Working Party with the view to elimination
Hungary / Paras 4, 6, Annex B / XI, XII, XIII / Continued application of prohibitions or quantitative restrictions to the imports from Hungary by certain of the contracting parties, providing that discriminatory element in such restrictions is not increased and they are removed progressively (subject to notification of such restrictions and bi-annual review)
[GATT-Minus for the Contracting Parties] / 1 January 1975 / Examination by a Working Party with the view to elimination
Philippines / Para 3 / III / Rates of sales and specific taxes collected in accordance with Titles IV and V of the Philippines IRC, varying according to items are locally manufactured or imported / As soon as possible in the light of development, financial and trade needs, but no later than 31 December 1984 / Review by the Contracting Parties
WPR para 14 (not a commitment) / III / Internal Tax system not in line with the GATT rules / Five years / N/A
Mexico / WPR Para 19 / II, III / Application of surtaxes of up to 50% to the general duties in the nine sectors subject to sectoral development programmes (in particular, to unbound items), with their incidence diminishing over 30 months / Period of time not exceeding 10 years / N/A
WPR Para 23
(incorporating WPR Para 20) / II, III / Maintenance of mandatory “Additional Charge” of 2.5% on imports, destined for specific economic activities and import promotion (applied without discrimination, subject to exemptions). Justified by Mexico under the grandfathering clause. / 31 December 1990 / Review by the Contracting Parties
WPR Para 23 (incorporating WPR Para 21) / II, VIII / Maintenance of mandatory “Additional Duties” of 3% and 10%, essentially – import taxes levied on the amount of the general import duty, destined to cover approximate cost of the services rendered by postal administration.
WPR Para 23 (incorporating WPR Para 22) / VIII / Maintenance of percentage rate charged for the issuance of the import permit (0.6%)
WPR Para 25 / VII / Non-conformity of Mexico’s customs valuation system with the GATT Rules / 31 December 1987 / N/A
[III:9] / Maintenance of official pricing system
WPR Para 46 / XI / Maintenance of import permit system and quantitative restrictions in agriculture / Gradual (no deadline) / N/A
(incorporating WPR para 29) / X / Substitution of tariff protection for prior permits / Gradual (no deadline) / N/A
XI, XII, XVIII, XIX, XX, XXI / Initial notification of residual quantitative restrictions and import permit requirements / Six month after accession / N/A
(incorporating WPR para 44) / II, VIII, XI, XVIII, XXXVI / Gradual replacement of prior permits by tariff protection to the extent compatible with its objectives in agricultural sector / Gradual (no deadline) / N/A
Thailand / PA Para 3 / III / Rates of business and excise taxes with respect to certain items vary according to whether the items are locally produced or imported / As soon as possible in the light of development, financial and trade needs, but no later than 30 June 1987 / Review by the Contracting Parties
Costa Rica / PA Para 3 / II / Maintenance of certain import surcharges and surtaxes in excess of levels bound in the schedules / Four years after accession / Review by the Contracting Parties
WPR Para 31 / II, III, VI, XVIII, XIX / Application of the 1 per cent tax on customs value, the two per cent surcharge on all imports, and the 6 per cent surcharge on selected items in excess of tariff rates bound in Costa Rica’s schedule / Four years after the day of accession to GATT / Review by the Contracting Parties
PA Para 4 / VIII, XI, XIII / Maintenance of current import licensing restrictions and quantitative restrictions / Four years after accession / Review by the Contracting Parties
WPR Para 50 / XI / Issuance of prior import permits in some specific sectors, to the fullest extent possible / Four years after accession / Review by the Contracting Parties
El Salvador / WPR para 27 / III / Maintenance of the domestic taxes, whose application vary according to whether the items are locally manufactured or imported. / 31 December 1991 / Review by the Contracting Parties
WPR para 33 / XI, XII, XVIII, XIX, XX, XI / Maintenance of import prohibitions, licensing requirements and other quantitative restrictions for reasons other than to protect human and plant health and public morals, or national security purposes. / 31 December 1993 / Review by the Contracting Parties
Venezuela / WPR para 27 / II, VIII / Application of the customs, warfage and warehousing charges in amount exceeding the approximate cost of services rendered / 31 December 1993 / Review by the Contracting Parties
WPR para 30 / VII, X / Customs services operations not fully compliant with the GATT / 31 December 1993 / Review by the Contracting Parties
WPR para 37 / XI. XII, XIII, XVIII, XIX, XX, XXI / Use of quantitative restrictions to regulate imports, resort to import prohibitions, restrictive import licensing requirements and other quantitative measures on imports in all sectors / 31 December 1993 (manufactured products);
31 December 1995 (agriculture). / Review by the Contracting Parties
WPR para 67 (incorporating WPR para 63) / XVI:1 / Maintenance of fiscal credits or export bonuses, fixed with reference to domestic value added (subject to standstill before elimination) / One year of accession to GATT / N/A
WPR para 71 / III, XVII / Non-conformity of the “buy national” provisions of the Decree 1182 with GATT Art. III in its application to purchases other than those for ultimate consumption in governmental use to imports from other contracting parties / 30 June 1994 / Review by the Contracting Parties
WPR para 75 / XVII / Initial notification of the enterprises subject to GATT Art. XVII / 31 December 1990 / N/A
Guatemala / WPR para 25 / XI / Maintenance of GATT-inconsistent import restrictions / Reasonable period of time in the near future / N/A
WPR para 30 / XI, XII, XIII, XVIII, XIX, XX, XXI / Use of import prohibitions, import licensing and other quantitative restrictions for reasons other than to protect human and plant health and public morals, for national security purposes or if not otherwise in accordance with GATT provisions / 31 July 1994 / Review by the Contracting Parties
Paraguay / WPR para 20 / III, VIII / Use of domestic taxes and charges whose application varies according to whether the items are locally produced or imported. / 1 July 1992 or one year after accession / Review by the Contracting Parties
WPR para 22 / XI, XII, XIII, XVIII, XIX, XX, XXI / Use of import prohibitions, restrictive import licenses and other quantitative restrictions, which are inconsistent with the provisions of the General Agreement. / 31 December 1994 / N/A
WPR para 30 / XVII / GATT – inconsistent governance of state-trading activities. / 31 December 1994 / N/A
Honduras / WPR para 12 / [I], III / Use of selective consumption tax with differences in methods of valuation of imports from different sources and the imputed profit added to the valuation for application of the tax to imports / 30 June 1994 / Review by the Contracting Parties
WPR para 14 / II, VIII / Application of the 10% tariff surcharge / 31 December 1994 / Review by the Contracting Parties
Application of 5% levy for customs administrative services / 31 December 1994 (reduction to 3%);
31 December 1995
(reduction to 1.5%);
31 December 1996
(elimination) / N/A
Practice of requiring consular invoices as well as the consular fees currently collected by Honduran consulates abroad for the legitimization of commercial invoices. / 30 June 1995 / N/A
Slovenia / WPR para 19 / [III] / Maintenance of import surcharge on imported beverages, cigarettes and used car and parts. / Three years / N/A
WPR para 23 / III / Application of import surcharges in excess of bound concessions of Slovenia’s GATT schedule / 31 December 1995 / Review by the Contracting Parties
VIII / GATT –inconsistent customs formality fee / N/A
WPR para 26 / [I] / Maintenance of the provisions regarding long-term production cooperation, incorporated in the Foreign Trade Law / Within 3 years of accession / N/A
WPR para 46 / [I] / Unilateral exemptions from tariffs, surcharges, taxes and quantitative restrictions to imports from the territories of the former Republics of the SFRY. / Two years from the date of accession / Request to the Contracting Parties for approval of extension by the contracting parties if relevant/
WPR para 42 / III, VI, VIII:4, XII, XIII, XVIII, XIX, XX, XXI / GATT – inconsistent application of governmental authority to levy taxes and surcharges on imports and exports and to suspend imports and exports / Within two years from the date of accession / Review by the Contracting Parties