                 FINAL ACT EMBODYING THE RESULTS OF THE
            URUGUAY ROUND OF MULTILATERAL TRADE NEGOTIATIONS


1.    Having met in order to conclude the Uruguay Round of Multilateral 
Trade Negotiations, the representatives of the Governments and of the 
European Communities, members of the Trade Negotiations Committee 
(hereinafter referred to as "participants"), agree that the Agreement 
Establishing the Multilateral Trade Organization and the Ministerial 
Declarations and Decisions, as set out in the annexes attached hereto 
(hereinafter referred to as "instruments"), embody the results of their 
negotiations and form an integral part of this Final Act.

2.    By adopting the present Final Act, participants agree 

      (a)  to adopt the Ministerial Declarations and Decisions;  and

      (b)  to submit, as appropriate, the Agreement Establishing the 
           Multilateral Trade Organization for the consideration of their 
           respective competent authorities with a view to seeking approval 
           of this Agreement in accordance with appropriate procedures of 
           the participant concerned.

3.    Participants agree on the desirability of acceptance of the Agreement 
Establishing the Multilateral Trade Organization by all participants with a 
view to its entry into force as early as possible and not later than [1 July 
1995].  Not later than [early 1995], Ministers will meet, in accordance with 
the final paragraph of the Punta del Este Ministerial Declaration, to decide 
on the international implementation of the results including the timing of 
their entry into force.

4.    Participants agree that the Agreement Establishing the Multilateral 
Trade Organization shall be open for acceptance as a whole, by signature or 
otherwise, by all participants in the Uruguay Round of Multilateral Trade 
Negotiations pursuant to Article XIV of the Agreement Establishing the 
Multilateral Trade Organization.  The acceptance and entry into force of a 
Plurilateral Trade Agreement, included in Annex 4 of the Agreement 
Establishing the Multilateral Trade Organization, shall be governed by the 
provisions of that Agreement. 

5.    Before accepting the Agreement Establishing the Multilateral Trade 
Organization, participants who are not contracting parties to the GATT 1947 
must first have concluded negotiations for their accession to the GATT 1947 
and become contracting parties thereto.  For participants who are not 
contracting parties to the GATT 1947 as of the date of the Final Act, the 
Schedules are not definitive and shall be subsequently completed for the 
purpose of their accession to GATT 1947 and acceptance of the Agreement 
establishing the MTO.  

6.    This Final Act and the texts of the instruments set out in the Annexes 
shall be deposited with the Director-General to the CONTRACTING PARTIES to 
the General Agreement on Tariffs and Trade who shall promptly furnish to 
each participant in the Uruguay Round of Multilateral Trade Negotiations a 
certified copy thereof.

      DONE at [.........] this [.........] day of [.....] one thousand nine 
hundred and ninety-four in a single copy, in the English, French and Spanish 
languages, each text being authentic.