Accession decisions are taken by the Ministerial Conference. The Ministerial Conference approves the agreement on the conditions of accession by a two-thirds majority of wto members. > Go to a basic statement of agreements. > . or a more technical > of abbreviations 3. In respect of existing national taxes which are incompatible with the provisions of paragraph 2 but which have been expressly authorized under a trade agreement in force on 10 April 1947, in which the import duty on the taxed product is bound against an increase, the Contracting Party bearing the tax shall be required to defer the application of paragraph 2 to that tax, until they exempt the obligations arising from that trade agreement in order to allow for the increase of that tax to the extent necessary to compensate for the elimination of the protective element of the tax. (d) At the request of a Party that can demonstrate on a first-sight view that the restrictions are inconsistent with the provisions of this Article or with those referred to in Article XIII (subject to Article XIV), and that their trade is thereby affected, the Contracting Parties shall request any Party that applies restrictions under this Article to enter into consultations with them. However, such a request shall be made only if the Contracting Parties have found that the direct discussions between the Parties concerned have not been successful. In the absence of agreement following consultations with the Parties and finding that the restrictions are applied in contravention of those provisions and that they cause or threaten injury to the trade of the Party initiating the proceedings, they shall recommend the lifting or modification of the restrictions. If the restrictions are not withdrawn or modified within the period prescribed by the Contracting Parties, they may, in their circumstances, consider that the Party initiating the proceedings is proportionate to the obligations under this Agreement vis-à-vis the Contracting Party applying the restrictions. These negotiations shall be initiated in good faith in order to achieve a compensatory adjustment satisfactory to both parties. Those negotiations, as referred to in Article XXIV(6), shall take due account of tariff reductions made on the same customs line by other elements of the customs union when it was set up. If such reductions were not sufficient to allow the necessary compensatory adjustment, the customs union would offer compensation that could take the form of tariff reductions on other tariff headings.

Such an offer shall be taken into account by members who have negotiating rights when modifying or withdrawing the undertaking. If the adjustment of compensation remains unacceptable, negotiations should continue. If, despite these efforts, an agreement on the compensatory adjustment under Article XXVIII can be reached within a reasonable time after the start of the negotiations on compensatory adjustment under Article XXVIII, as elaborated in the Agreement on the Interpretation of Article XXVIII of the GATT in 1994, the Customs Union shall nevertheless be free to modify or withdraw concessions; the members concerned shall then be free to withdraw substantially equivalent concessions in accordance with Article XXVIII. . . .