 URUGUAY ROUND PROTOCOL TO THE 
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994


      Members, 

      Having carried out negotiations within the framework of the General 
Agreement on Tariffs and Trade 1947, pursuant to the Ministerial Declaration 
on the Uruguay Round,

      Hereby agree as follows:

1.    The schedule annexed to this Protocol relating to a Member shall 
become a Schedule to the GATT 1994 relating to that Member on the day on 
which the Agreement Establishing the MTO enters into force for that Member.  
Any schedule submitted in accordance with the Ministerial Decision on 
measures in favour of least-developed countries shall be deemed to be 
annexed to this Protocol.

2.    The tariff reductions agreed upon by each Member shall be implemented 
in five equal rate reductions, except as may be otherwise specified in a 
Member's Schedule.  The first such reduction shall be made effective on the 
date of entry into force of the Agreement Establishing the MTO, each 
successive reduction shall be made effective on 1 January of each of the 
following years, and the final rate shall become effective no later than the 
date four years after the date of entry into force of the Agreement 
Establishing the MTO, except as may be otherwise specified in that Member's 
Schedule.  Unless otherwise specified in its Schedule, a Member that accepts 
the Agreement Establishing the MTO after its entry into force shall, on the 
date this Agreement enters into force for it, make effective all rate 
reductions that have already taken place together with the reductions which 
it would under the preceding sentence have been obligated to make effective 
on 1 January of the year following, and shall make effective all remaining 
rate reductions on the schedule specified in the previous sentence.  The 
reduced rate should in each stage be rounded off to the first decimal.  For 
agricultural products, as defined in Article 2 of the Agreement on 
Agriculture, the staging of reductions shall be implemented as specified in 
the relevant parts of the schedules.

3.    The implementation of the concessions and commitments contained in the 
schedules annexed to this Protocol shall, upon request, be subject to 
multilateral examination by the Members.  This would be without prejudice to 
the rights and obligations of Members under Agreements in Annex 1A of the 
Agreement Establishing the MTO.

4.    After the schedule annexed to this Protocol relating to a Member has 
become a Schedule to the GATT 1994 pursuant to the provisions of paragraph 
1, such Member shall be free at any time to withhold or to withdraw in whole 
or in part the concession in such Schedule with respect to any product for 
which the principal supplier is any other Uruguay Round participant the 
schedule of which has not yet become a Schedule to the GATT 1994. Such 
action can, however, only be taken after written notice of any such 
withholding or withdrawal of a concession has been given to the Council for 
Trade in Goods and after consultations have been held, upon request, with 
any Member, the relevant Schedule relating to which has become a Schedule to 
the GATT 1994 and which has a substantial interest in the product involved.  
Any concessions so withheld or withdrawn shall be applied on and after the 
day on which the schedule of the Member which has the principal supplying 
interest becomes a Schedule to the GATT 1994.


5.    (a)  Without prejudice to the provisions of Article 4:2 of the 
           Agreement on Agriculture, for the purpose of the reference in 
           Article II:1(b) and (c) of the GATT 1994 to the date of that 
           Agreement, the applicable date in respect of each product which 
           is the subject of a concession provided for in a schedule of 
           concessions annexed to this Protocol shall be the date of this 
           Protocol.

      (b)  For the purpose of the reference in Article II:6(a) of the GATT 
           1994 to the date of that Agreement, the applicable date in 
           respect of a schedule of concessions annexed to this Protocol 
           shall be the date of this Protocol.

6.    In cases of modification or withdrawal of concessions relating to 
non-tariff measures as contained in Part III of the schedules, the 
provisions of Article XXVIII of the GATT 1994 and the Procedures for 
Negotiations under Article XXVIII (BISD 27S/26) shall apply.  This would be 
without prejudice to the rights and obligations of Members under the GATT 
1994.

7.    In each case in which a schedule annexed to this Protocol results for 
any product in treatment less favourable than was provided for such product 
in the Schedules of the General Agreement 1947 prior to the entry into force 
of this Protocol, the Member to whom the schedule relates shall be deemed to 
have taken appropriate action as would have been otherwise necessary under 
the relevant provisions of Article XXVIII of the GATT 1947 or 1994.  The 
provisions of this paragraph shall apply to the Schedules of Members listed 
by agreement in the Annex to this Protocol.

8.    The Schedules annexed hereto are authentic in the English, French and 
Spanish language as specified in each Schedule.

9.    The date of this Protocol shall be the date of the adoption of the 
Final Act Embodying the Results of the Uruguay Round Multilateral Trade 
Negotiations.
Appendix I

SCHEDULE ... (Name of Member)
This schedule is authentic only in the [English] [French] [Spanish] language
PART I  MOST-FAVOURED-NATION TARIFF
SECTION I   Agricultural Products
SECTION I - A Tariffs



Tariff item numberDescription of productsBase rate of dutyBound rate of 
                                                   dutyImplementation period 
                                                   from/to       Special 
                                                                 safeguard     
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               l 
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               g 
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               t            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            r 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            s 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            d 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            s

1            2            3           4            5             6             
                                                                               
                                                                               7            
                                                                                            
                                                                                            8


PART I (continued)

SECTION I - B Tariff Quotas


Description of ProductsTariff item number(s)Initial quota quantity and 
                            in-quota tariff rateFinal  quota quantity and 
                                            in-quota tariff 
                                                            rateImplementati
                                                            on period 
                                                            from/to         
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            l 
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            g 
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            
                                                                            t               
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            r 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            s 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            d 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            s

1              2            3               4               5               
                                                                            
                                                                            6               
                                                                                            
                                                                                            7






                                             Appendix II

                                   SCHEDULE ... - (Name of Member)

            This schedule is authentic only in the [English] [French] [Spanish] language.

                                PART I - MOST-FAVOURED-NATION TARIFF

                                     SECTION II - Other Products



Tariff item
number            Description of productsBase rate of duty (U/B)Bound rate 
                                                      of duty           
                                                                        Init
                                                                        ial 
                                                                        nego
                                                                        tiat
                                                                        ing 
                                                                        righ
                                                                        t                 
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          r 
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          s 
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          d 
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          
                                                                                          s

1                          2                3                 4                 5         
                                                                                                  6

00.00.00
(at appropriate level)Manufactured etc. ...24% [U] [B]12%               CA                

Appendix III

                                  SCHEDULE ...  - (Name of Member)

                                    PART II - PREFERENTIAL TARIFF

                                           (If applicable)

                                             Appendix IV

                                 SCHEDULE . . .   - (Name of Member)

                                  PART III - NON-TARIFF CONCESSIONS



Tariff item number                  Description of products             
                                                                        Conc
                                                                        essi
                                                                        ons




Appendix V
SCHEDULE  ... (Name of Member)
This schedule is authentic only in the [English] [French] [Spanish] language
PART IV:  AGRICULTURE PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION
(Article 3 of the Agreement on Agriculture)
SECTION I  - Domestic Support:  Total AMS Commitments


BASE TOTAL AMS                      Annual and final bound commitment levels
                                    199X - 200Y                         
                                                                        Rele
                                                                        vant 
                                                                        Supp
                                                                        orti
                                                                        ng 
                                                                        Tabl
                                                                        es 
                                                                        and 
                                                                        docu
                                                                        ment 
                                                                        refe
                                                                        renc
                                                                        e

1                                   2                                   3
                                         PART IV (continued)SECTION II:  
Export Subsidies:  Budgetary Outlay and Quantity Reduction Commitments


Description of products and tariff item numbers at HS six digit levelBase 
                outlay levelCalendar/other year appliedAnnual and final 
                                       outlay commitment levels 199X - 
                                                      200YBase 
                                                                quantityCale
                                                                dar/other 
                                                                year applied 
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             l 
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             d 
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             l 
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             y 
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             t 
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             
                                                                             s              
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
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                                                                                            g 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            s 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            d 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            t 
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            
                                                                                            e

1               2         3            4              5         6            
                                                                             
                                                                             7              
                                                                                            
                                                                                            8
PART IV (Continued)SECTION III:  Commitments Limiting the Scope of Export 
Subsidies



Description of products    Nature of commitments                                 

1                          2                                                     