 The northern boundary of the sanctuary follows the 40°S parallel of latitude except in the Indian Ocean sector where it joins the southern boundary of the Indian Ocean Whale Sanctuary at 55°S, and around South America and into the South Pacific where the boundary is at 60°S.The Southern Ocean Whale Sanctuary was established by the IWC in 1994 with 23 countries supporting the agreement and Japan opposing it.The status of the Southern Ocean Sanctuary is reviewed and open to change by the IWC every 10 years.