Decision on the Acceptance of and Accession to the Agreement Establishing the World 
Trade Organization  
Ministers , 
 Noting  that Articles XI and XIV of the Agreement Establishing the World Trade Organization (hereinafter referred 
to as "WTO Agreement") provi de that only contracting parties to the GATT 1947 as of the entry into force of the WTO 
Agreement for which schedules of concessions and commitments are annexed to GATT 1994 and for which schedules of 
specific commitments are annexed to the General Agreement on Trade in Services (hereinafter referred to as "GATS") may 
accept the WTO Agreement;  
 Noting  further that paragraph 5 of the Final Act Embodying the Results of the Uruguay Round of Multilateral Trade 
Negotiations (hereinafter referred to as "Final Act " and "Uruguay Round" respectively) provides that the schedules of 
participants which are not contracting parties to GATT 1947 as of the date of the Final Act are not definitive and shall be 
subsequently completed for the purpose of their accession to GATT  1947 and their acceptance of the WTO Agreement;  
 Having regard to paragraph 1 of the Decision on Measures in Favour of Least -Developed Countries which provides 
that the least -developed countries shall be given an additional time of one year from 15 April 1994 to submit their schedules 
as required in Article XI of the WTO Agreement;  
 Recognizing  that certain participants in the Uruguay Round which had applied GATT 1947 on a de facto  basis and 
became contracting parties under Article XXVI:5(c) of the GATT 19 47  were not in a position to submit schedules to GATT 
1994 and the GATS;  
 Recognizing  further that some States or separate customs territories which were not participants in the Uruguay 
Round may become contracting parties to GATT 1947 before the entry into force of the WTO Agreement and that States or 
customs territories should be given the opportunity to negotiate schedules to GATT 1994 and the GATS so as to enable them 
to accept the WTO Agreement;  
 Taking into account  that some States or separate custom s territories which cannot complete the process of accession 
to GATT 1947 before the entry into force of the WTO Agreement or which do not intend to become contracting parties to 
GATT 1947 may wish to initiate the process of their accession to the WTO before the entry into force of the WTO 
Agreement;  
 Recognizing  that the WTO Agreement does not distinguish in any way between WTO Members which accepted 
that Agreement in accordance with its Articles XI and XIV and WTO Members which acceded to it in accordance with its 
Article XII and wishing to ensure that the procedures for accession of the States and separate customs territories which have 
not become contracting parties to the GATT 1947 as of the date of entry into force of the WTO Agreement are such as to 
avoid any unnecessary disadvantage or delay for these States and separate customs territories;  
Decide that: 
1. (a)  Any Signatory of the Final Act  
  - to which paragraph 5 of the Final Act applies, or  
  - to which paragraph 1 of the Decision on Measures i n Favour of Least -Developed Countries 
applies, or  
  - which became a contracting party under Article XXVI:5(c) of the GATT  1947  before 15 
April 1994 and was not in a position to establish a schedule to GATT 1994 and the GATS 
for inclusion in the Final Act , and  
   any State or separate customs territory  
  - which becomes a contracting party to the GATT 1947 between 15  April  1994  and the date 
of entry into force of the WTO Agreement  
may submit to the Preparatory Committee for its examination and appro val a  schedule of concessions and 
commitments to GATT 1994 and a schedule of specific commitments to the GATS.  
 (b)  The WTO Agreement shall be open for acceptance in accordance with Article XIV of that 
Agreement by contracting parties to GATT 1947 the schedule s of which have been so submitted 
and approved before the entry into force of the WTO Agreement.  
 (c) The provisions of  subparagraphs (a) and (b) of this paragraph shall be without prejudice to the 
right of the least -developed countries to sub mit their s chedules within one year from 15 April 
1994.  
2. (a) Any State or separate customs territory may request the Preparatory Committee  to propose for 
approval by the Ministerial Conference of the WTO the terms of its accession to the WTO 
Agreement in accordan ce with Article XII of that Agreement. If such  a request is made by a State 
or separate customs territory which is in the process of acceding to GATT 1947, the Preparatory 
Committee shall, to the extent practicable, examine the request jointly with the Wo rking Party established by the CON TRACTING PARTIES to GATT 1947 to examine the accession of that 
State or separate customs territory.  
 (b) The Preparatory Committee shall submit to the Ministerial Confer ence a report on its examination 
of the request. Th e report may include a protocol of accession, including a schedule of concessions 
and commit ments to GATT 1994 and a schedule of specific commitments for the GATS, for 
approval by the Ministerial Conference. The report of the Preparatory Committee shall b e taken 
into account by the Ministerial Conference in its consideration of any application by the State or 
separate customs territory concerned to accede to the WTO Agreement.  
 