TaxTMI 
TaxTMI 
The Harmonization Work Programme (HWP)
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....e HWP, it could not be completed due to the complexity of issues. In July 1998, the General Council approved a decision, whereby, Members committed themselves to making their best endeavours to complete the Programme by a new target date, November 1999. However, due to various outstanding issues, this work is still under process. 5.2 The above work is ongoing at both the WTO Committee on Rules of....
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....uring the transition period (i.e. until the entry into force of the new harmonized rules) Members are required to ensure that: (a) rules of origin, including the specifications related to the substantial transformation test, are clearly defined; (b) notwithstanding the measure or instrument of commercial policy to which they are linked, their rules or origin are not used as instruments to purs....
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....onsistent, uniform, impartial and reasonable manner; (f) rules of origin are based on a positive standard. Negative standards are permissible either as part of a clarification of a positive standard or in individual cases where a positive determination of origin is not necessary; (g) rules of origin are published promptly; (h) upon request, assessments of origin are issued as soon as possibl....