RESTRICTEDWORLD TRADE
ORGANIZATIONG/C/W/132/Rev.1
29 March 1999
(99-1234)
Council for Trade in Goods
TRADE FACILITATION
Background Note
Revision
Introduction
(i) This background note contains an inventory of delegations’ suggestions on the scope for
WTO rules in the area of trade facilitation in the context of the Council for Trade in Goods’ work
programme on this subject.  In addition to those categories already contained in the original documentG/C/W/132, i.e “Proposals concerning government mandated information requirements (Section I);
“Proposals concerning official procedures” (Secti on II); and “Proposals concerning transparency and
related issues” (Section III), the present Revision 1 contains new sections on “Proposals relating to
transport and transit, ”(Section IV); and “Proposals relating to payment, insurance and other financial
requirements,”(Section V).  A section listing proposa ls relevant to existing WTO Agreements will be
added after the next meeting.  The present update also reflects changes in the text of relevant Articles
of the General Annex of the proposed revised Kyoto Convention, the drafting of which has been
finalized in March 1999.  A summary of each proposal made by delegations is reproduced for
convenience.  Since some proposals have overlapping content, some international instruments are
reproduced under several headings.
(ii) The listed proposals are referenced to provisions of international instruments related to the
subject-matter to the extent to which such instrument s exist.  For reasons of space, not all instruments
referred to are reproduced in their entirety.  The background note is intended to assist delegations in
their analysis of the scope for WTO rules in the area of trade facilitation and to help to examine
possible gaps in the existing international regulative framework.
(iii) The note specifically takes into account proposals made in the context of the Goods Council’s
first and second informal meetings on trade facilitation, i.e. (i) on import and export requirements and
procedures (28 and 29 September 1998), and (ii) on physical movement of consignments (Transport
and Transit) and payment, insurance and other financial requirements affecting cross-border trade in
goods (7 December 1998).
(iv) Additional ideas put forward by delegations are listed at the end of this background note in
section VI.
(v) The table in the Annex to this document lists the international conventions quoted, including
their Contracting Parties.G/C/W/132/Rev.1
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Table of Contents
I. PROPOSALS CONCERNING GOVERNMENT MANDATED INFORMATION
REQUIREM ENTS................................................................................................................4
1. Adoption of International Standards for Import and Export Data .................................4
- Adoption of International Standards for Im ports and Export Data (EC, G/C/W/122) .........4
- Compatible Electronic Data Interchang e (EDI) Systems (Canada, G/C/W/126)…………..4
2. Reduction and Harmonization of Data Requirements ......................................................6
- Reduction and Harmonization of Data Se ts and Messages (EC, G/C/W/126).....................6
- Harmonization of Import Documents and Data (Canada, G/C/W/126) ...............................7
3. Adoption of Harmonized Documentation Format (EC, G/C/W/122) ..............................9
4. Mutual or Reciprocal Recognition of Documents (Switzerland, Meeting of
28 September 1998)............................................................................................................. 10
5. Single Window Submission of Information (EC, G/C/W/122) .......................................11
6. The Seamless Integrated Transaction (EC, G/C/W/122) ................................................11
II. PROPOSALS CONCERNING OF FICIAL PROC EDURES .........................................13
1. Avoidance of Unnecessary Procedural Obstacles (EC, G/C/W/122)..............................13
2. Introduction of Automated Customs Clearance (EC, G/C/W/122)................................143. Pre-Arrival Processing, Post Clearance Controls And Audit (EC, G/C/W/122) ..........16
4. Authorised Traders (EC, G/C/W/122) ..............................................................................195. Rationalization of Official Interventions at Borders .......................................................20
- One Stop Clearance (EC, G/C/W/122)...............................................................................20
- Border Agency Coordination (Canada, G/C/W/126) .........................................................21
6. Remote Filing and Simplified Clearance Procedures  (EC, G/C/W/122) .......................23
7. Release Of Goods (Canada, G/C/W/126) ..........................................................................248. Clearance Times (EC, G/C/W/122) ...................................................................................279. The Use of Risk Assessment Principles (Canada, G/C/W/126).......................................2710. Commercial Samples And Goods For Exhibition  (Canada, G/C/W/126)......................29
11. Express Consignment Clearance  (Canada, G/C/W/126).................................................31
III. PROPOSALS CONCERNING TRANSP ARENCY AND RELATED  ISSUES ...........32G/C/W/132/Rev.1
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1. Access to Information Necessary for Import and Export ...............................................32
- Availability of Requiremen ts (Canada, G/C/W/126).........................................................32
- Transparency (Creation of a Single Comprehensive Database) (EC, G/C/W/122)............32
2. Advance Rulings  (Canada, G/C/W/126) ...........................................................................33
3. Judicial or Administrative Redress, Review and Appeal................................................35
- Judicial or Administrative  Redress (EC, G/C/W/122) .......................................................35
- Review and Appeal (Canada, G/C/W/126) ........................................................................35
4. Cooperation Between Trade and Customs/Other Agencies (EC, G/C/W/122) .............36
5. Corruption and Integrity Issues (EC, G/C/W/122)..........................................................37
IV. PROPOSALS RELATING TO  TRANSPORT AND TRANS IT....................................39
1. Documentation and Data Requirements Arising From International Transport
EC, G/C/W/133) ................................................................................................................. .39
2. Integration of Specific Instruments into a WTO Framework of Rules on Trade
Facilitation  (EC, G/C/W/133) ............................................................................................41
V. PROPOSALS RELATING TO PAYMENT, INSURANCE AND OTHER FINANCIAL
REQUIREM ENTS..............................................................................................................42
1. Non-Payment & Credit Worthiness (EC, G/C/W/133)....................................................42
2. Late Payment in Commercial Transactions (EC, G/C/W/133).......................................43VI. OTHER ISSUES RAISE D BY DELEG ATIONS ............................................................43G/C/W/132/Rev.1
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I. PROPOSALS CONCERNING GOVERNMENT MANDATED INFORMATION
REQUIREMENTS
1. Adoption of International Standards for Import and Export Data
Adoption of International Standards for Import and Export Data1 (EC, G/C/W/122)
1.1 Agreement to use or accept existing UN/UN-ECE standards, codes and guidelines on trade
facilitation2 as the basis for Members’ regulatory and administrative requirements for import and
export documentation and data.  It would be necessary (i) to make a clear identification of the
standards and codes in question; (ii) to ensure that these standards and codes reflect current business
needs and have the in-built flexibility to change as tr ade practises change; (iii) to consider the need for
and scope of any exceptions to the proposed rule.
Compatible Electronic Data Interchange (EDI) Systems (Canada, G/C/W/126)
1.2 Agreement to the increased application of the United Nations Electronic Data Interchange for
Administration, Commerce and Transport (EDIFACT) electronic messaging format for automated
customs systems.  The objectives would be to facilitate increased and rapid exchanges of informationbetween administrations, contribute to cooperative compliance and facilitation activities and provide
the trading community with expedited cleara nce procedures through EDI applications.
International Instruments
1.3. Several international instruments encourage the use and acceptance of international standards,
codes and guidelines on trade facilitation, including the EDIFACT messaging format.  Existing
instruments include:
1.3.1 International Convention on the Simplification and Harmonization of Customs Procedures
(Kyoto Convention ) 
3
Existing Convention of 1973
Annex J.1. (customs application of computers), Recommended Practice 9:
“Whenever practicable, computer applications implemented by Customs authorities should
use internationally accepted standards, especially those adopted by the Council and referred to
in the Computerization File.4”
                                                     
1This proposal relates closely to the proposal on documentation and data requirements arising from
international transport (EC, G/C/W/133) which is listed in section IV - “Proposals relating specifically totransport and transit”.
2UN/ECE recommendations as well as information on UN/EDIFACT, etc. can be accessed online at
http://www.unicc.org/unece/cefact/cef_main.htm.
3established under the auspices of the Customs Co-operation Council (now WCO), concluded at Kyoto,
18 May 1973, entered into force 25 September 1974, referred to thereafter as ‘Kyoto Convention’.
4WCO Recommendations concerning computers recommend the use of the EDIFACT standards and
the use of the United Nations Trade Data Element Directory.G/C/W/132/Rev.1
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Proposed revised Convention5
General Annex, Chapter 3 (Clearance formalities), Standard 11:
“The contents of the Goods Declaration shall be described by Customs.  The paper format of
the Goods Declaration shall conform to the UN-layout key.
For automated customs clearance processes, the format of the electronically lodged Goods
declaration shall be based on international standards for electronic information exchange as
prescribed in the Customs Co-operation Council Recommendations on information
technology.6”
General Annex, Chapter 7 (Application of information technology), Standard 2:
“When introducing computer applications, the Customs shall use relevant internationally
accepted standards.”
1.3.2 International Convention on the Harmonization of Frontier Controls of Goods7
Article 9:1 (Documents):
“The Contracting Parties shall endeavour to furt her the use, between themselves and with the
competent international bodies, of documents aligned on the United Nations Layout Key.”
1.3.3 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments, Section B (Customs), Recommendation 15:
“[Governments, through their Customs authorities, should] enhance Customs controls and
facilitate import clearance by considering, on a bilateral (or multilateral) basis, the routine
electronic transmission of export data from the country of export to the Customs authority of
the importing country, in accordance with the laws and regulations concerning disclosure of
information.”
1.3.4 WCO Recommendations
-- Use of codes for the representation of data elements, including:
Annex II – Container identification, recommendi ng use of ISO 6347 (freight containers –
coding, identification and marking) and the IATA code for the representation of data
concerning air freight containers;
Annex III – Dates, recommending use of UN/ECE Recommendation 7 (Numerical
representation of dates, time and periods of time), which is based on ISO 2014 (writing of
calendar dates in all-numeric form) and ISO 3307 (information exchange – representations of
time of the day).
                                                     
5Where references are made to the Kyoto Convention, both the texts of the existing Convention and the
proposed text of the revised Convention are referred to; all standards and recommended practices of the General
Annex of the revised Convention are quoted in their draft version of November 1998 (Draft version 2), as
prepared by the Kyoto Working Group.
6These are the WCO Recommendations concerning the use of computers, some of which are listed
under I:1.3.4.
7Concluded at Geneva, 21 October 1982, entered into force 15 October 1985;G/C/W/132/Rev.1
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Annex IV – Currencies, recommending use of ISO 4217 (three-letter alphabetic currency
code);
Annex V – Country Codes, recommending us e of the two-letter alphabetic code ISO 3166,
alpha-2;
Annex VI – Description of goods, and tariff or statistical headings, recommending use of the
HS Coding system;
Annex VII – Customs procedures, recommending use of the CCC 1-digit code for the
representation of customs procedures;
Annex VIII – Units of measurement, r ecommending use of UN/ECE Recommendation 20
(Codes for units of measurement used in international trade);
Annex IX – Mode of transport, recomme nding use of UN/ECE Recommendation 19 (codes
for modes of transport).
--  Use of the UN/EDIFACT rules for electronic data interchange;--  Use of the United Nations Trade Data Directory (UNTDED);
--  Use of WCO Data Mapping Guide for Customs UN/EDIFACT Messages;
--  The Single Goods Declaration;1.3.5 APEC: Collective Action Plan by the Sub- Committee on Customs Procedures (SCCP)
“Objective 4:Adoption and Support for the UN/EDIFACT:
To use the standard UN electronic messaging format for automated systems, the United
Nations/Electronic Data Interchange for Administration, Commerce and Transport, to
promote an electronic highway for business.”
2. Reduction and Harmonization of Data Requirements
Reduction and Harmonisation of Data Sets and Messages (EC, G/C/W/122)
2.1 A multilateral programme could be developed to reduce and harmonize data-sets/messaging
as done by G 7 and as recommended eg by Australia in its paper to the WTO Symposium on APEC
procedures. The programme could be carried out under WTO auspices in conjunction with other
relevant organisations such as WCO and the UN-ECE who have obvious technical expertise to
contribute.
2.2 Alternatively, WTO rules or guidelines could be established which dictate in general terms
the objectives and parameters of such an exercise, which could then be carried out either under a
specialist body, at plurilateral level, or via autonomous national measures, within an agreed
timeframe.
2.3 The result should be the adoption of a multilaterally harmonized and reduced maximum data
set, with any national exceptions or variations limited as far as possible, applicable to all relevant
stages of the trade transaction and tailored to meet the majority of trade transactions and, ultimately,
all governmental agency requirements.G/C/W/132/Rev.1
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2.4 The proposed harmonisation exercise should ensure that data-set requirements
• are reduced and restricted to the very minimum needed for appropriate administrative control,
enabling the trader to submit a single data set which would be retained throughout the differentstages of the trade transaction;
• are designed for electronic messaging purposes;
• use to the maximum possible extent relevant internationally agreed standards and codes;
• are capable of supplying the needs of other actors in the trade and transport chain so that seamless
transfer of data is the norm, and re-keying or variation of data reduced to the minimum;
• be obtainable from commercially available information, to the extent possible for the purpose of
proper customs administration, so that traders do not need to develop separate data sets for officialpurposes;
• cover the majority of international trade transactions.
Harmonization of Import Documents and Data (Canada, G/C/W/126)
2.5 Import documents and data required for release of merchandise should be harmonized, using
existing international standards where appropriate.  This could include expansion of efforts of
like-minded countries (e.g. G-7) to harmonize electronic data elements and electronic data
transmission standards.
International Instruments
2.6. The following international instruments are aiming at a reduction of required information,
and/or are calling for the harmonization of documents, data sets and standard messages:
2.6.1 Kyoto Convention
Existing Convention of 1973
Annex A.1 (Customs formalities prior to the lodg ement of the Goods declaration), Standard 11:
“Where the Customs authorities require documentation in respect of the production of the
goods to the Customs this shall not be required to contain more than the information
necessary to identify the goods and the means of transport.”
Annex B.1 (Clearance for home use); Standard 11:
“(1) Forms for the Goods declaration for home use shall conform to the official model laid
down by the competent authorities.
(2) The competent authorities shall require the Goods declaration to provide only such
particulars as are deemed necessary for the assessment and collection of import duties and
taxes, the compilation of statistics and the application of the other laws and regulations which
the Customs are responsible for enforcing.”
Annex B.1 (Clearance for home use); Recommended Practice 25:
“Where goods are imported frequently by the same person, the Customs authorities should
allow a single Goods declaration to cover all importations by that person in a given period.”G/C/W/132/Rev.1
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Annex B.1 (Clearance for home use); Recommended Practice 60:
“If the Customs authorities are satisfied that the declarant will subsequently accomplish all
the formalities in respect of clearance for home use they should release the goods, provided
that the declarant produces a commercial or official document giving the main particulars of
the consignment concerned and acceptable to the Customs.”
Annex C.1 (Outright exportation); Standard 8:
“(1) Forms for the Goods declaration for outright exportation shall conform to the official
model laid down by the Customs authorities.
(2) The Customs authorities shall require only such particulars as are deemed necessary
for the assessment and collection of any export duties and taxes chargeable, any repayment
of, or exemption from, internal duties and taxes, the compilation of statistics and theapplication of the other laws and regulations which the Customs are responsible for
enforcing.”
Proposed revised Convention
General Annex, Chapter 3 (Clearance formalities), Standard 11:
“The contents of the Goods Declaration shall be described by Customs.  The paper format of
the Goods declaration shall conform to the UN-layout key.
For automated customs clearance processes, the format of the electronically lodged Goods
declaration shall be based on international standards for electronic information exchange as
prescribed in the Customs Co-operation Council Recommendations on information
technology.”
General Annex, Chapter 3 (Clearance formalities), Standard 12:
“The Customs shall limit the data required in the Goods declaration to only such particulars as
are deemed necessary for the assessment and collection of duties and taxes, the compilation ofstatistics and the application of Customs law.”
2.6.2 WCO Recommendations
--  Use of the United Nations Trade Data Elements Directory (UNTDED);--  Use of WCO Data Mapping Guide for Customs UN/EDIFACT Messages;--  The Single Goods Declaration.2.6.3 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments, Section B (Customs), Recommendation 6:
“[Governments, through their Customs authorities, should] examine closely the possibility
of speeding up, as much as possible, the process of goods release based on a minimum of
essential information. However, they should ensure that all information necessary for properrevenue collection, accounting, and precise statistical reporting is communicated to the
Customs authorities.”G/C/W/132/Rev.1
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2.6.4 APEC: Collective Action Plan by the Sub-Committee on Customs Procedures8
Objective 10:
“Harmonized APEC Data Elements9
To develop a comprehensive directory supported in UN/EDIFACT which includes a
simplified "core set" of data elements, largely derived from commercially available data, that
would satisfy the standard data requirements of the majority of APEC trade transactions and
so facilitate the exchange of information and provide a foundation for common forms and
electronic commerce.”
3. Adoption of Harmonized Documentation Format (EC, G/C/W/122)
3.1 Pending the global use of electronic messaging formats there will still be a need for
submission of import and export data in paper form.  Multilateral acceptance of the concept and
design of the Single Administrative Document  (SAD) (based on the UN aligned document system,
currently used by over 60 countries and the standard tool used by UNCTAD in its ASYCUDA
programme to streamline customs procedures in developing countries) would be a significant
international harmonisation measure.  Further discussion and possibly reduction of content of theSAD in the light of progress made to reduce and harmonize data sets would need to accompany such
multilateral acceptance.  Integration into the SAD of elements of the WCO standard for a Single
Goods Document (SGD) would also be a useful meas ure to ensure a product with global acceptability.
International Instruments
3.2 Most existing international instruments do not refer to the concept of a Single Administrative
Document, but recommend minimum data requirements and/or aligned documents or document series
in conformity with the UN Layout Key.  The relevant provisions of these instruments are listed below:
3.2.1 Kyoto Convention
Existing Convention of 1973
Annex B.1 (Clearance for home use), Standard 11:10
“(1) Forms for the Goods declaration for home use shall conform to the official model laid
down by the competent authorities.
(2) The competent authorities shall require the Goods declaration to provide only such
particulars as are deemed necessary for the assessment and collection of import duties and
taxes, the compilation of statistics and the application of the other laws and regulations which
the Customs are responsible for enforcing.”
Annex C.1 (Outright exportation), Recommended Practice 9:
“When they are considering revision of present forms or preparation of new forms for the
Goods declaration for outright exportation, the customs authorities should use as far as
possible the lay-out key in Appendix I in accordance with the Notes in Appendix II.11”
                                                     
8Other initiatives on harmonization of data elements for customs procedures are underway in the G 7,
as well as in NAFTA (North American Trade Automation Prototype).
9see also WTO document G/C/W/115, p.184
10Note 2 to Standard 11 suggests that Contracting Parties may use of the a layout key which is in
conformity with the UN Layout Key.
11The layout key suggested is in conformity with the UN Layout Key.G/C/W/132/Rev.1
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Proposed revised Convention
General Annex, Chapter 3 (Clearance formalities), Standard 11, first sentence:
“The contents of the Goods Declaration shall be described by Customs.  The paper format of
the Goods Declaration shall conform to the UN-layout key.
3.2.2 UN/ECE Recommendations12
Recommendation 1: United Nations Layout Key for Trade Documents
The United Nations Layout Key for Trade Documents aims at providing an international basis
for the standardization of documents used in intern ational trade and transport and for visual display
representations of such documents. The UN Layout Key is intended particularly to serve as a basis for
designing aligned series of forms employing a master document in a reprographic one-run method of
document preparation; it can also be applied for the layout of visual display presentations in electronic
data processing applications.
Recommendation 18: Facilitation Measures Related to International Trade Procedures
Group 9- Measures . related to entry and/or transit
9.2  Alignment of Customs import declarations
“National Customs import declarations should be aligned with the United Nations Layout
Key, taking into account the aligned layout for Goods declaration for home use specified in
Appendix 1 to Annex B.1 of the Internati onal Convention on the Simplification and
Harmonization of Customs Procedures (Kyoto 1973).”
3.2.3 WCO Recommendation
--  The Single Goods Declaration.
4. Mutual or Reciprocal Recognition of Documents (Switzerland, Meeting of
28 September 1998)
4.1 Consideration of mutual recognition of comparable documentation, possibly with some
tolerance with regard to a limited number of non-comparable documents.  For the purpose of allowing
traders to submit to the extent possible the same set of documentation to different Member’s
administrations.
International Instruments
4.2 The concept of mutual recognition of documents has found entry in the following WCO
Recommendations:
--  The Single Goods Declaration;
--  Customs Requirements Rega rding Commercial Invoices;
--  The Adoption of a Standard fo rm of Certificate of Origin.
                                                     
12The full texts of UN/ECE Recommendations, including all background information, can be accessed
on the internet at http://www.unicc.org/unece/trade/facil/bdy_recs.htm.G/C/W/132/Rev.1
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5. Single Window Submission of Information (EC, G/C/W/122)
5.1 Agreement should be sought on the principle th at submission of data or other information
requirements either at export or import be one time only and to a single agency (normally customs or
a trade department), which will then ensure onward transmission of data to other relevant agencies,
and interagency coordination thereafter.  Such a provision naturally relies on the recognition of an
agreed common data set by different government agencies concerned with an export or import
transaction, rather than the imposition of unique, non-harmonized alternatives.  EDI is also an
important element in the functioning of such arrangements.  Discussion would be needed on
acceptable exceptions that may be necessary to the norm of providing information to one
administrative window alone.
International Instruments
5.2 When identifying its scope, it needs to be noted that a “single window” concept seems
practical and feasible only in an electronic envir onment.  No international instruments could be found
which provide for a single-window approach. However, one useful differentiation could be made
between data and information required for the release of the goods and such data and information that
is not.  For the present the G7 initiative agreed to include the following areas in their Feasibility Studyon Other Governmental Departments/Agencies: f ood, pharmaceutical products, drugs, animal and
plant health and quarantine.  With this limita tion the following WCO/Customs Instruments apply:
5.2.1 Kyoto Convention
Existing Convention of 1973
Annex B.1 (Clearance for home use), Standard 11, paragraph 2:
The competent authorities shall require the Goods declaration to provide only such particulars
as are deemed necessary for the assessment and collection of import duties and taxes, the
compilation of statistics and the application of the other laws and regulations which the
Customs are responsible for enforcing.
Annex C.1 (Outright exportation), Standard 8, paragraph 2;
The Customs authorities shall require only such particulars as are deemed necessary for the
assessment and collection of any export duties and taxes chargeable, any repayment of, or
exemption from, internal duties and taxes, the compilation of statistics and the application of
the other laws and regulations which the Customs are responsible for enforcing.
Proposed revised Convention
General Annex, Chapter 3 (Clearance formalities), Standard 12:
“The Customs shall limit the data required in the Goods declaration to only such particulars as
are deemed necessary for the assessment and collection of duties and taxes, the compilation ofstatistics and the application of Customs law.”
6. The Seamless Integrated Transaction (EC, G/C/W/122)
6.1 The seamless integrated transaction (sometimes called the seamless electronic transaction)
enables a single submission by the trader of data at export, thus bringing considerable cost and timebenefits to his operation.  It also permits far more effective governmental control over illegal activities
such as systematic under-invoicing through enab ling the comparison of export and import data.G/C/W/132/Rev.1
Page 12
6.2 It is likely that seamless integrated transactions will progressively be introduced at a bilateral
or regional level irrespective of a WTO-driven data harmonisation exercise.  WTO principles (of
non-discrimination, rights of access by all companies able to meet certain objective conditions,
conditions of participation by third countries etc) could be designed to ensure that the development of
such arrangements is both encouraged and guided in the optimum manner.
International Instruments
6.3 Existing instruments that promote a seamless integrated transaction include13:
6.3.1 Kyoto Convention
Existing Convention of 1973
Annex J.1 (Customs application of  computers); Recommended Practice 8:
Subject to conditions laid down in national legislation, the Contracting Parties should ensure
that the Customs authorities have the right to  retain information for their own use and, as
appropriate, to exchange such information with other Customs administrations and all other
interested parties by means of ADP techniques.  Similarly, Customs authorities should have
access to traders' computer systems for verification/audit purposes.
Proposed revised Convention
General Annex, Chapter 6 (Customs control), Standard 7:
“The Customs shall seek to co-operate with other Customs administrations and seek to
conclude mutual administrative assistance agreements to enhance Customs control”.
General Annex, Chapter 7 (Information technology), Standard 4:
“New or revised national legislation shall provide for:
- electronic commerce methods as an alternative to paper-based documentary
requirements;
- electronic as well as other paper-based authentication methods;
- the right of the Customs to retain information for their own use and, as appropriate, to
exchange such information with other Customs administrations and all other legally
approved parties by means of electronic commerce techniques.”
6.3.2 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments, Section B (Customs), Recommendation 15:
“Enhance Customs controls and facilitate import clearance by considering, on a bilateral (or
multilateral) basis, the routine electronic transmission of export data from the country of
                                                     
13At present, a customs prototype project is being developed between the UK and the US, which will
provide for the electronic transmission of minimal data to effect export departure and import clearance  at the
frontier.  This project is intended to facilitate trade by simplifying customs procedures and developing standarddata elements to support both import and export requirements.  It will also incorporate information sharingbetween customs administrations, leading to increased levels of compliance and enhance mutual assistance in
the enforcement field.G/C/W/132/Rev.1
Page 13
export to the Customs authority of the importing country, in accordance with the laws and
regulations concerning disclosure of information.”
II. PROPOSALS CONCERNING OFFICIAL PROCEDURES
1. Avoidance of Unnecessary Procedural Obstacles (EC, G/C/W/122)
1.1 Consideration could be given to making Article VIII :1(c) GATT 1994 fully operational by a
provision to expand and elaborate on it: namely a requirement for WTO members to reduce import
and export procedures to the absolute minimum necessary to ensure the application of legitimate
controls, and to use the least trade restrictive procedures available.  Provisions might be necessary to
define what would be such legitimate controls and what application of them would constitute the
"minimum necessary", taking account of risk based management techniques, individual traders’
compliance etc.
1.2 Such a provision would be comparable to existing provisions in eg the TBT Agreement
concerning the avoidance of unnecessary technical obstacles.  The other EC recommendations on
documentation and information requirements at import and export would constitute means to achieve
this avoidance of unnecessary procedural obstacles.
International Instruments
1.3 Existing international instruments that require its parties to reduce procedural obstacles to a
minimum, include:
1.3.1 Kyoto Convention
Existing Convention of 1973:
Annex A.1 (Customs formalities prior to the l odgement of the Goods declaration), Standard 9:
“Customs control in respect of imported goods shall be reduced to the minimum.”
Annex A.3 ( Commercial means of transport), Standard 18:
“Customs control in respect of commercial means of transport before arrival at a designated
Customs office or other approved place of call shall be reduced to the minimum necessary to
ensure compliance with the laws and regulations which the Customs are responsible for
enforcing.”
Annex F.7 (Carriage of goods coastwise), Standard 25:
“Customs control of goods conveyed under the carriage of goods coastwise procedure shall be
reduced to the minimum necessary to ensure co mpliance with the laws and regulations which
the Customs are responsible for enforcing.”
Proposed new Convention
General Annex; Chapter 6 (Customs control), Standard 2:
“Customs control shall be limited to that nece ssary to ensure compliance with the Customs
law.”G/C/W/132/Rev.1
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General Annex; Chapter 6 (Customs control), Standard 3:
“In the application of Customs control, the Customs shall use risk management.”
1.3.2 International Convention on the Harmonization of Frontier Controls of Goods
Article 2 (Aim):
“In order to facilitate the international movement of goods, this Convention aims at reducing
the requirements for completing formalities as well as the number and duration of controls, in
particular by national and international coordination of control procedures and of their
methods of application.”
1.3.3 UN/ECE Trade Facilitation Recommendations
Recommendation 18: Facilitation Measures Related to International Trade Procedures
Recommendation 18 outlines a series of measures related to the movement of goods,
presented in groups covering different phases of a common international trade transaction.
Each section describes the application area, outlines the procedures and documents covered,
and describes the particular problems for which facilitation measures are provided.
2. Introduction of Automated Customs Clearance (EC, G/C/W/122)
2.1. members should consider provisions to introduce electronic-based systems progressively as
an optional alternative to paper based systems, using the relevant internationally accepted standards
such as the UN-EDIFACT.  Provisions to ensure that introduction of IT-based systems is carried out
in consultation with all affected parties, is used  in a coordinated way by all agencies involved in
export and import verification or information collection, and for each stage in the trade and transportchain.  A comprehensive, « holistic » approach is needed to maximise the benefits of IT based
systems.  Automation should logically follow, rather  than precede other initiatives to simplify and
harmonize requirements.
International Instruments
2.2 Existing instruments calling for the application of automated customs clearance:
2.2.1 Kyoto Convention
Existing Convention of 1973
Annex J.1 (Customs application of computers), Recommended Practice 7:
“The Customs authorities should review and where appropriate modernize existing manual
procedures, documentation and coding practices prior to introducing the use of ADP
techniques.”
Annex J.1 (Customs application of computers), Recommended Practice 10:
“Customs authorities should consult with other agencies (both national and international),
when systems are being considered, develope d or enhanced, with a view to avoiding
duplication of effort wherever possible.”G/C/W/132/Rev.1
Page 15
Proposed revised Convention
General Annex: Chapter 7 (Information technology), Standard 1:
“The Customs shall apply information technology to support Customs operations, where it is
cost-effective and efficient for the Customs and for the trade.”
General Annex: Chapter 7 (Information technology), Standard 3:
“The introduction of information technology shall be carried out in consultation with all
relevant parties directly affected to the greatest extent possible.”
General Annex: Chapter 1 (General Principles), Standard 3:
“The Customs shall institute and maintain formal consultative relationships with the trade to
increase co-operation and facilitate participation in establishing the most effective methods of
working commensurate with national provisions and international agreements.”
2.2.2 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments; S ection B (Customs), Recommendation 3:
“Maximize the use of information technology to assist Customs in the efficient performance
of their duties. Computer applications for the Customs processing of commercial and
financial transactions should be developed taking into consideration the experiences of all
countries. Consideration should be given where applicable to implementing UNCTAD's
programme for Customs computerization and reform, the Automated System for Customs
Data (ASYCUDA). Computer interfaces (aimed at using United Nations EDIFACTinterchange standards) which allow for the electronic submission of manifests, goods
declarations, etc., should be developed and made available to traders;”
2.2.3 UN/ECE Recommendations:
Recommendation 18: Facilitation Measures Related to International Trade Procedures
Group 9- Measures related to entry and/or transit
9.4 Acceptance of ADP-produced Customs Goods declarations, etc.
“Customs authorities in importing count ries should implement the Recommendation
(16 June 1981) of the Customs Co-operation Council concerning the transmission and
authentication of Goods declarations which are processed by computer. In consequence, and
under conditions to be laid down by the Customs authorities, they should:
1. Allow declarants to use electronic or other automatic means to transmit to the Customs
Goods declarations for automatic processing. Such declarations may be transmitted either by
direct link between the data processing systems of the Customs and those of the declarant oron magnetic or other ADP media;
2. Accept that Goods declarations which are transmitted by electronic or other automatic
means to Customs be authenticated other than by handwritten signature.”G/C/W/132/Rev.1
Page 16
3. Pre-Arrival Processing, Post Clearance Controls and Audit (EC, G/C/W/122)
3.1 WTO provisions should be conceived that integrate the revised Kyoto Convention in order to
promote, progressively, the universal introduction of modern concepts such as Pre-arrival Processing,
Post Clearance Controls and Audit, and guide their development in a trade enhancing and equitable
manner.  Trade issues that should be addressed in such a set of provisions would include : the
definition and scope of such systems, the eligibility of  traders to benefit from them (to ensure that not
only major companies but all traders able to comply with objective competence and compliance
benchmarks would qualify); how to ensure their app lication for all control purposes (the benefits of
audit based controls are negated if they apply only for eg duty calculation purposes, while origin
verification, licensing, or statistical returns remained subject to transaction based clearance) ; and how
to ensure the flexibilities needed for customs administrations to operate according to local
circumstances.  Elaboration of the scope of audit procedures could also be considered : UN-ECE with
WCO are currently developing recommendations in this area that could be drawn upon.
International Instruments
3.2 International instruments that provide for introduction concepts such as Pre-arrival
Processing, Post Clearance Controls and Audit, include:
3.2.1 Kyoto Convention
Existing Convention of 1973
Annex J.1 (Customs application of computers), Recommended Practice 12:
“For the purposes of Customs control, Customs authorities should use administrative
assistance arrangements to facilitate the audit of commercial ADP systems located in other
States.”
Annex J.1 (Customs application of computers), Recommended Practice 17:
“The Customs authorities should consider incorporating Customs selectivity criteria in
Customs ADP systems, in particular, to facilitate the identification of Goods declarations forchecking or of consignments for examination.”
Annex B.1 ( Clearance for home use), Recommended Practice 24:
“The declarant should be authorized to lodge a Goods declaration for home use at a
competent Customs office before the goods arrive at that office.”
Proposed revised Convention
14
                                                     
14During the third meeting of the Kyoto Working Group, it was decided to develop general guidelines
covering all aspects of customs control.  These guideli nes, which are expected to be adopted by the WCO in
April 1999, are set to contain a comprehensive overview of best practices and issues which a control programmeof any modern customs administration should address. Inter alia , the guidelines will promote (i) a shift from
exclusive movement controls to more audit-based contro ls, e.g. from the introduction of simplified procedures
up to the authorization for trader self-assessment; ( ii) risk management, (iii) compliance an performance
indicators to keep the programme efficient and effective,  (iv) customs/trade co-operation, (v) mutual assistance
among customs authorities, (vi) use of information technology.  The guidelines further emphasize that theimplementation of a modern Customs control programme requires continuous support from senior management,sufficient trained, motivated and paid staff and proper legislation, organization and procedures.  The content ofthese guidelines also relates to other proposals of this section; i.e. in section II:2-7, 9, and in section III:4 and 5.G/C/W/132/Rev.1
Page 17
General Annex, Chapter 3 (Clearance formalities), Standard 25:
“National legislation shall make provision for the lodging and registering or checking of the
Goods declaration and supporting documents prior to the arrival of the goods.”
General Annex, Chapter 3 (Clearance formalities), Transitional Standard 32:
“For authorized persons who meet criteria specified by the Customs, including having an
appropriate record of compliance with Customs requirements and a satisfactory system for managing
their commercial records, the Customs shall provide for :
- release of the goods on the provision of the minimum information necessary to
identify the goods and permit the subsequent completion of the final Goodsdeclaration;
- clearance of the goods at the declarant's premises or another place authorized by the
Customs;
and, in addition, to the extent possible, other special procedures such as :
- allowing a single Goods declaration for all imports or exports in a given period where
goods are imported or exported frequently by the same person;
- use of the authorized persons’ commercial records to self-assess their duty and tax
liability and, where appropriate, to ensure compliance with other Customs
requirements;
- allowing the lodgement of the Goods declaration by means of an entry in the records
of the authorized person to be supported subsequently by a supplementary Goods
declaration.;
- allowing the Goods declaration by means of an entry in the records of the authorized
person to be supported subsequently by a supplementary Goods declaration.”
General Annex, Chapter 6 (Customs control), Standard 6:
“Customs control systems shall include audit-based controls.”
3.2.2 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments; S ection B (Customs), Recommendation 5
“Take steps to make available facilities for pre-arrival processing of transactions, which can
deliver significant trade facilitation benefits and, with appropriate safeguards, does not
compromise in any way the control objectives of Customs. The electronic submission of pre-arrival cargo data further facilitates this process.”
3.2.3 UN/ECE Recommendations:
Recommendation 18: Facilitation Measures Related to International Trade Procedures
Group 9- Measures related to entry and/or transit
9.5  Periodic lodgement of import declarations by ADP meansG/C/W/132/Rev.1
Page 18
“Importers' forwarders/Customs brokers should investigate the benefits of periodic lodgement
of import declarations (including those for goods released from private bonded warehouses)
in computer-readable form.”
9.9 Release of goods without submission of transport documents“National authorities in importing countries should amend regulations, where necessary, in
order to permit the release of goods to the importer without the necessity of handing over a
bill of lading or any other transport document. Where there is currently a need to use transport
documents to meet import regulations, the reasons should be investigated and alternative
methods adopted.”
9.13 Deferred duty payment
“National authorities should--where necessary--introduce legislation enabling Customs to
allow deferred payment of duty to all persons who provide an adequate guarantee covering
the amount of relevant duties and taxes, or w ho are otherwise acceptable to the Customs.”
9.15 Advance lodgement of Customs declarations"Custom authorities should study the advant ages of authorizing advance lodgement and
examination of Customs declarations, without prejudice to relevant provisions for acceptanceof such declarations, in order to allow goods to be cleared immediately after arrival at the
port, border crossing point, inland depot, or other place of clearance (e.g. importer's
premises).”
9.16 Immediate release system“Customs authorities should study the advantages of immediate release systems for Customs
clearance, allowing goods to be taken directly to the importer's premises for immediate
disposal against the submission of a simplif ied Customs document or on the presentation of
an administrative or commercial document which permits the identification of the goods inquestion. Such release should be subject to later submission of a proper declaration, which
may be in computer-readable form. The release should not prejudice possible future Customs
controls, including periodic controls on the importer's premises of the goods and of the
importer's records.”
9.17 Customs control on importer's premises
“To ease bottlenecks, Customs authorities should study the systems whereby approved
importers are allowed to bring sealed transport units to their premises under a release note;
meanwhile, the Customs declaration is lodged with the importer's local Customs office and
the goods can be used if the Customs have not visited the premises for inspection within a
specified short period of time.”
9.18 Periodic Customs entry“Customs authorities should study the advantages of permitting approved importers to clear
goods under a partly-completed Import declaration, subsequently to be supplemented by aperiodic schedule--which may be in computer-readable form--containing full details of the
goods imported within the relevant period.”G/C/W/132/Rev.1
Page 19
4. Authorised Traders (EC, G/C/W/122)
4.1 Consideration should be given to the introduction of measures that would allow companies of
all sizes, including SMEs, able to meet objective cr iteria, to benefit from authorised trader status. The
WTO should be prepared to develop the necessary criteria to ensure that systems of authorised traders
are WTO-compatible, do not discriminate among traders on the basis of size or origin, and reduce
trade barriers to the greatest possible extent.
4.2 Agreement between member governments on the criteria for eligibility, and the nature and
extent of benefits to be accorded to authorised traders, while preserving the flexibility needed by
customs administrations, would be an important step in facilitating the development between
administrations of seamless integrated transactions, which depend on common standards and
assumptions.
International Instruments
4.3 Existing provisions addressing the concept of authorized traders include:
4.3.1 Kyoto Convention
Existing Convention of 1973
No provision
Proposed revised Convention
General Annex, Chapter 3 (Clearance formalities), Transitional Standard 32:
“For authorized persons who meet criteria specified by the Customs, including having an
appropriate record of compliance with Customs requirements and a satisfactory system for managingtheir commercial records, the Customs shall provide for :
- release of the goods on the provision of the minimum information necessary to
identify the goods and permit the subsequent completion of the final Goods
declaration;
- clearance of the goods at the declarant's premises or another place authorized by the
Customs;
and, in addition, to the extent possible, other special procedures such as :
- allowing a single Goods declaration for all imports or exports in a given period where
goods are imported or exported frequently by the same person;
- use of the authorized persons’ commercial records to self-assess their duty and tax
liability and, where appropriate, to ensure compliance with other Customs
requirements;
- allowing the lodgement of the Goods declaration by means of an entry in the records
of the authorized person to be supported subsequently by a supplementary Goods
declaration.”G/C/W/132/Rev.1
Page 20
4.3.2 UN/ECE Recommendations:
Recommendation 18: Facilitation Measures Related to International Trade Procedures
Group 9- Measures related to entry and/or transit
9.17 Customs control on importer's premises
“To ease bottlenecks, Customs authorities should study the systems whereby approved
importers are allowed to bring sealed transport units to their premises under a release note;
meanwhile, the Customs declaration is lodged with the importer's local Customs office and
the goods can be used if the Customs have not visited the premises for inspection within a
specified short period of time.”
9.18 Periodic Customs entry“Customs authorities should study the advantages of permitting approved importers to clear
goods under a partly-completed Import declaration, subsequently to be supplemented by aperiodic schedule--which may be in computer-readable form--containing full details of the
goods imported within the relevant period.”
5. Rationalization of Official Interventions at Borders
15
One Stop Clearance (EC, G/C/W/122)
5.1. To complement the proposals concerning coordination of the provision of information to
different government agencies, provisions should be considered to ensure, notably at import, that
goods are subject only to a single physical intervention, normally by customs on behalf of other
agencies.  Administrations would ensure, over time, a level of coordination and delegation of controls
to customs to enable all verifications (eg health and safety data and certification, sanction controls,IPR verification, import licence checks, export subsidy verification) to be done once only.  The
overall aim should be to set a norm of such integr ation, subject to possible exceptions (where customs
may not be qualified to carry out specific expert functions), but with the burden of proof clearly lying
on the administration seeking to maintain separate or non-harmonized control functions.
Border Agency Coordination (Canada, G/C/W/126)
5.2 WTO Members could consider rules to ensure that the activities and requirements of all
agencies present at borders are coordinated in a manner designed to facilitate trade.  One such
technique is to make maximum use of a data set which has been harmonized across the various border
agencies of a country.  This "single window" approach also lends itself readily to electronic
technology.
International Instruments
5.3 The following international provisions pursue the rationalization of official interventions at
borders, as set out in the proposals above.  Also included are provisions that address co-operation in
the conduct of official procedures by customs authorities at borders.  As far as sharing of informationis concerned, co-operation issues between customs are addressed under proposals I:6 (Single Window
Submission of Information) and I:7 (The Seamless Integrated Transaction):
                                                     
15This proposal is closely related to proposals I:6 (Single Window Submission of Information) and I:7
(The Seamless Integrated Transaction) which address cooperation regarding information requirements.G/C/W/132/Rev.1
Page 21
5.3.1 Kyoto Convention
Existing Convention of 1973
Annex B.1 (Clearance for home use); Recommended Practice 4:
“Where corresponding Customs offices are located on a common frontier, the Customs
authorities of the two countries concerned should, as far as possible, correlate the business
hours and the competence of those offices.”
Annex B.1 (Clearance for home use); Recommended Practice 34:
"If the goods must also be inspected by other competent authorities (for the purpose of
applying veterinary, health, phytopathological, etc., controls) the Customs should, where
practicable, perform their examination at the same time.”
Annex C.1 (Outright exportation);Standard 5:
Where corresponding Customs offices are located on a common frontier, the Customs
authorities of the countries concerned shall as far as possible correlate the business hours and
the competence of those offices.
Proposed revised Convention
General Annex; Chapter 3 (Clearance formalities); Standard 3:
“Where Customs offices are located at a common border crossing, the Customs
administrations concerned shall correlate the business hours and the competence of thoseoffices.”
General Annex; Chapter 3 (Clearance formalities); Transitional Standard 4:
“At common border crossings, the customs administrations concerned shall, whenever
possible, operate joint controls.”
General Annex; Chapter 3 (Clearance formalities); Transitional Standard 5:
“Where the Customs intend to establish a new Customs office or to convert an existing one at
a common border crossing, they shall, wherever possible, co-operate with the neighbouring
Customs to establish a juxtaposed Customs office to facilitate joint controls.”
General Annex; Chapter 3 (Clearance formalities), Transitional Standard 35:
“If the goods must be inspected by other competent authorities and the Customs also
schedules an examination, the Customs shall ensure that the inspections are co-ordinated and,if possible, carried out at the same time.”
5.3.2 International Convention on the Harmonization of Frontier Controls of Goods
Article 4 (Co-ordination of controls):
“The Contracting parties shall undertake, to the extent possible, to organize in a harmonized
manner the intervention of the Customs service and the other control services.”G/C/W/132/Rev.1
Page 22
Annex 1 (Harmonization of Customs Controls and other Controls):
Article 1:  (Principles)
1. As the Customs are present at all frontiers and as their interventions are of a general
nature, other controls shall, as far as possible, be organized in a harmonized manner withCustoms controls.
2. In application of this principle, it is possible if appropriate to carry out all or part of
these controls elsewhere than at the frontier, pr ovided that the procedures used contribute to
facilitate the international movement of goods.
Article 2:
1. The Customs shall be kept fully informed of the requirements prescribed by laws or
regulations which may lead to the operation of controls other than Customs controls.
2. When it is found other controls are necessary, the Customs shall ensure that the
services concerned are informed and shall cooperate with them.
Article 3 (Organization of Controls):
1. When several controls have to be carried out at the same place, the competent
services shall make all appropriate arrangements to carry them out simultaneously, if
possible, or with the minimum delay.  They shall endeavour to coordinate their requirements
as to documents and information.
2. In particular, the competent services shall make all appropriate arrangements for the
necessary personnel and facilities to be available at the place where the controls are carried
out.
3. The Customs may, through explicit delegation of powers by the competent services,
carry out on their behalf all or part of the controls of which these services are responsible.  Inthis case, these services will see to it that the necessary means be furnished to Customs.
Article 4 (Result of Controls):
1. In all matters dealt with by this Convention, control services and Customs shall
exchange all relevant information as soon as possible so as to ensure that controls are
efficient.
2. On the basis of the results of the controls carried out, the competent service shall
decide on the subsequent treatment of the goods, and if necessary, shall inform the services
responsible for other controls.  On the basis of this decision Customs shall subject the goods
to the appropriate Customs procedure.
The Convention also contains annexes on Medico-Sanitary Inspection (Annex 2); Veterinary
Inspection (Annex 3); Phytosanitary Inspection (Ann ex 4), Control of Compliance with Technical
Standards (Annex 5); Quality Control (Annex 6) which set out particular procedures for these
inspections.
5.3.3 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments, Section B (Customs), Recommendation 7:G/C/W/132/Rev.1
Page 23
“[Governments, through their Customs authorities, should] rationalize the cargo clearance
process, which frequently requires the intervention of several government agencies in
addition to Customs, through coordinated interventions by the agencies concerned or by
investing responsibility for all cargo clearance activities in one single authority, i.e.
Customs.”
6. Remote Filing and Simplified Clearance Procedures (EC, G/C/W/122)
6.1 Consideration of WTO provisions whereby facilities allowing for the filing of customs and
other documents at a location different from the port of export or arrival of the goods, and clearance
of goods at other places than the customs office, would be established by Members as an option for
traders, based on the relevant provisions in the revised Kyoto Convention.
International Instruments
6.2 At present, no international instruments contain mandates to provide for remote filing and
customs clearance at other places than the customs office.  Standards on customs clearance in the
existing Kyoto Convention merely allow for such concepts.  The revised Kyoto Convention seeks tointroduce these concepts to a greater extent.
6.2.1 Kyoto Convention
Existing Convention of 1973
Annex B.1 (Clearance for home use), Standard 3:
“The Customs authorities shall designate the Customs offices at which goods may be cleared
for home use.  In determining the competence of these offices and their hours of business, thefactors to be taken into account shall include the particular requirements of trade and
industry.”
Annex C.1 (Outright exportation), Standard 3:
“The Customs authorities shall designate the Customs offices at which goods may be cleared
for outright exportation.  In determining the competence of these offices and their hours of
business, the factors to be taken into account shall include the particular requirements of
trade, industry and transport.”
Proposed revised Convention
General Annex, Chapter 3 (Clearance formalities), Standard 1:
“The Customs shall designate the Customs offices at which goods may be produced or
cleared.  In determining the competence and location of these offices and their hours of
business, the factors to be taken into account shall include in particular the requirements ofthe trade.”
General Annex, Chapter 3 (Clearance formalities), Standard 2:
“At the request of the person concerned and for reasons deemed valid by the Customs, the
latter shall, subject to the availability of resources, perform the functions laid down for the
purposes of a Customs procedure and practice ou tside the designated hours of business orG/C/W/132/Rev.1
Page 24
away from Customs offices.  Any expenses chargeable by the Customs shall be limited to the
approximate cost of the services rendered.”
General Annex, Chapter 3 (Clearance formalities), Standard 20
“The Customs shall permit the lodging of the Goods declaration at any designated Customs
office.”
6.2.2 UN/ECE Recommendations:
Recommendation 18: Facilitation Measures Related to International Trade Procedures
Group 9- Measures related to entry and/or transit
9.16 Immediate release system“Customs authorities should study the advantages of immediate release systems for Customs
clearance, allowing goods to be taken directly to the importer's premises for immediatedisposal against the submission of a simplified Customs document or on the presentation of
an administrative or commercial document which permits the identification of the goods in
question. Such release should be subject to later submission of a proper declaration, which
may be in computer-readable form. The release should not prejudice possible future Customs
controls, including periodic controls on the importer's premises of the goods and of theimporter's records.”
9.17 Customs control on importer's premises“To ease bottlenecks, Customs authorities should study the systems whereby approved
importers are allowed to bring sealed transport units to their premises under a release note;
meanwhile, the Customs declaration is lodged with the importer's local Customs office and
the goods can be used if the Customs have not visited the premises for inspection within a
specified short period of time.”
6.2.3 APEC: Collective Action Plan by the Sub- Committee on Customs Procedures (SCCP)
Objective 3: Simplification and Harmonizati on on the Basis of the Kyoto Convention
To improve efficiency in customs clearance and the delivery of goods in order to benefit
importers, exporters and manufacturers through simplified customs procedures and best
practices.
7. Release of Goods (Canada, G/C/W/126)
7.1 Goods should be released from the border and customs control as quickly as possible on the
basis of presentation and acceptance of appropriate documents and data.  Approaches to securing
expedited clearance may be premised on:
-  the pre-arrival or arrival provision of a minimal level of documentation and data coupled with
post-entry accounting and verifications; or
-  the pre-arrival or arrival provision of more extensive documentation and data which may not
require post-entry accounting and verifications.
7.2 Customs administrations may apply both of these approaches based on the nature of the
client’s business, its accounting procedures, its compliance performance, etc.  The emphasis is placedG/C/W/132/Rev.1
Page 25
on introducing tailored approaches to particular goods and traders that secure the objective of
expedited clearance.
International Instruments
7.3 International instruments calling for rapid release of goods include the following:
7.3.1 Kyoto Convention
Existing Convention of 1973
Annex B.1 (Clearance for home use), Standard 15,
“In support of the Goods declaration the Customs authorities shall require only those
documents considered necessary by them in order to permit control of the operation and
ensure that all requirements relating to the application of relevant restrictions or other
regulations have been complied with.”
Annex B.1 (Clearance for home use), Recommended Practice 24:
“The declarant should be authorized to lodge a Goods declaration for home use at a
competent Customs office before the goods arrive at that office.”
Proposed revised Convention
General Annex, Chapter 3 (Clearance formalities), Standard 12:
“The customs shall limit the data required in the Goods declaration to only such particulars as
are deemed necessary for the assessment and collection of duties and taxes, the compilation of
statistics and the application of Customs law.”
General Annex:, Chapter 3 (Clearance formalities), Standard 14, paragraph 2:
“The release of the goods shall not be delayed provided that any security required has been
furnished to ensure collection of any applicable duties and taxes.”
General Annex, Chapter 3 (Clearance formalities), Standard 25:
“National legislation shall make provision for the lodging and registering or checking of the
Goods declaration and supporting documents prior to the arrival of the goods.”
General Annex, Chapter 3 (Clearance formalities), Standard 31:
“For the purpose of checking the Goods declaration the Customs shall take only such action
as they deem essential to ensure compliance with Customs law.”
General Annex, Chapter 3 (Clearance formalities), Transitional Standard 32:
“For authorized persons who meet criteria specified by the Customs, including having an
appropriate record of compliance with Customs requirements and a satisfactory system formanaging their commercial records, the Customs shall provide for :G/C/W/132/Rev.1
Page 26
- release of the goods on the provision of the minimum information necessary to
identify the goods and permit the subsequent completion of the final Goods
declaration;
- clearance of the goods at the declarant's premises or another place authorized by the
Customs;
and, in addition, to the extent possible, other special procedures such as :
- allowing a single Goods declaration for all imports or exports in a given period where
goods are imported or exported frequently by the same person;
- use of the authorized persons’ commercial records to self-assess their duty and tax
liability and, where appropriate, to ensure compliance with other Customs
requirements;
- allowing the lodgement of the Goods declaration by means of an entry in the records
of the authorized person to be supported subsequently by a supplementary Goodsdeclaration.”
General Annex, Chapter 3 (Clearance formalities), Standard 33:
“When the Customs decide that goods declared shall be examined, this examination shall take
place as soon as possible after the Goods declaration has been registered.”
General Annex ; Chapter 3 (Clearance formalities), Standard 41:
“If the Customs are satisfied that the declarant will subsequently accomplish all the
formalities in respect of clearance they shall release the goods, provided that the declarant
produces a commercial or official document gi ving the main particulars of the consignment
concerned and acceptable to the Customs, and that security, where required, has been
furnished to ensure collection of any applicable duties and taxes.”
7.3.2 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments, Section B (Customs), Recommendation 6
“[Governments, through their Customs authorities, should] examine closely the possibility of
speeding up, as much as possible, the process of goods release based on a minimum of
essential information. However, they should ensure that all information necessary for properrevenue collection, accounting, and precise statistical reporting is communicated to the
Customs authorities.”
7.3.3 UN/ECE Recommendations:
Recommendation 18: Facilitation Measures Related to International Trade Procedures
Group 9- Measures related to entry and/or transit
9.9 Release of goods without submission of transport documents“National authorities in importing countries should amend regulations, where necessary, in
order to permit the release of goods to the importer without the necessity of handing over a
bill of lading or any other transport document. Where there is currently a need to use transportG/C/W/132/Rev.1
Page 27
documents to meet import regulations, the reasons should be investigated and alternative
methods adopted.”
9.15 Advance lodgement of Customs declarations“Customs authorities should study the advantages of authorizing advance lodgement and
examination of Customs declarations, without prejudice to relevant provisions for acceptance
of such declarations, in order to allow goods to be cleared immediately after arrival at the
port, border crossing point, inland depot, or other place of clearance (e.g. importer's
premises).”
9.16 Immediate release system
“Customs authorities should study the advantages of immediate release systems for Customs
clearance, allowing goods to be taken directly to the importer's premises for immediate
disposal against the submission of a simplified Customs document or on the presentation of
an administrative or commercial document which permits the identification of the goods in
question. Such release should be subject to later submission of a proper declaration, whichmay be in computer-readable form. The release should not prejudice possible future Customs
controls, including periodic controls on the importer's premises of the goods and of the
importer's records.”
9.18 Periodic Customs entry“Customs authorities should study the advantages of permitting approved importers to clear
goods under a partly-completed Import declaration, subsequently to be supplemented by a
periodic schedule--which may be in computer-readable form--containing full details of the
goods imported within the relevant period.”
8. Clearance Times (EC, G/C/W/122)
8.1 Consideration of setting, as a norm an abso lute time limit for routine customs clearance, with
suitable flexibility provided both for exceptional circumstances and goods that fall outside the scope
of a routine clearance procedure, which would need to be defined.
8.2. Currently, no international instruments exist that provide for absolute time limits  for customs
clearance.  Provisions that seek to secure speedy clearance or release of goods are compiled above
under II:3, II:4, and II:7.
9. The Use of Risk Assessment Principles (Canada, G/C/W/126)
9.1 Consideration should be given if and how risk assessment principles fall under the scope for
WTO rules, since for purposes of inspections at the border and for post-entry verification procedures,
risk assessment techniques will provide the greatest degree of facilitation while at the same time
providing a highly efficient means of compliance.
9.2 Existing instruments seeking the application of risk assessment principles in customs
operations:
9.2.1 Kyoto Convention
Existing Convention of 1973
No provisionG/C/W/132/Rev.1
Page 28
Proposed revised Convention
General Annex:, Chapter 6 (Customs control), Standard 3:
“In the application of Customs control, the Customs shall use risk management.”
General Annex:, Chapter 6 (Customs control), Standard 4:
“The Customs shall use risk analysis to determine which persons and which goods, including
means of transport, should be examined and the extent of the examination.”
General Annex:, Chapter 6 (Customs control), Standard 5:
“The Customs shall adopt a compliance measurement strategy to support risk management.”
9.2.2 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments, Section B (Customs), Recommendation 4:
“[Governments, through their Customs authorities, should:] ensure the effective use of scarce
manpower resources by means of risk assessment, profiling, selectivity and targeting
techniques to identify high-risk consignments for physical examination. The proportion of
consignments to be physically examined by Customs should be kept to a minimum consistentwith the accomplishment of control objectives.”
9.2.3 UN/ECE Recommendations:
Recommendation 18: Facilitation Measures Related to International Trade Procedures
Group 9- Measures related to entry and/or transit
9.11 Selective Customs examination
“Customs authorities should avoid systematic physical examination of goods under clearance.
They should carry out selective controls on the basis of the Customs entry, to be
complemented by a physical examination of the goods only when required.”
9.2.4 WCO Recommendations
--  Good Classification Work Model
9.2.5 APEC: Collective Action Plan by the Sub-Committee on Customs ProceduresObjective 11: Risk Management Techniques
“To focus Customs enforcement efforts on high-risk goods and travellers and facilitate the
movement of low-risk shipments, through a flexible approach tailored to each APEC
economy.”G/C/W/132/Rev.1
Page 29
10. Commercial Samples and Goods for Exhibition (Canada, G/C/W/126)
10.1 Simplified and streamlined clearance requirements and procedures for these types of goods
are increasingly critical to the timely and effective operations of international business.  These
procedures considered should secure timely clearance and entry through the introduction of
standardized and simplified procedures for such g oods that are not destined to enter the economy for
commercial purposes, are of negligible value or are to be subsequently exported.
International Instruments
10.2 International Instruments that provide for simplified import requirements for commercial
samples and/or goods for exhibition include:
10.2.1 Convention on Temporary Admission (Istanbul Convention)16
Preamble:
“…Resolved to facilitate temporary admission by simplifying and harmonizing procedures, in
pursuit of economic, humanitarian, cultural, social or touring objectives,…"
Annex B.1. (goods for display or use at exhibitions, fairs, meetings or similar events), Article 6:
“(1) Customs examination and clearance on the importation and re-exportation of goods
which are to be, or have been, displayed or used at an event shall, whenever possible andappropriate, be effected at that event.
(2) Each Contracting party shall endeavour, wherever it deems appropriate in view of the
importance and size of the event, to establish a Customs office for a reasonable period on the
premises of an event held within its territory.”
10.2.2 Customs Convention on the ATA Carnet for the Temporary Admission of Goods
17
The ATA Convention regulates the use and issuance of the ATA carnet, under which
commercial samples can be temporarily imported (as well as goods temporarily imported under otherinternational conventions concerning temporar y admission to which the state concerned is a
Contracting party, or under national regulations on temporary admission).  The ATA Convention
seeks to eliminate the two main difficulties encountered whenever goods are temporarily imported,
namely the need to fill out a  national customs declar ation and the necessity of furnishing security for
the payment of the customs duties and other taxes chargeable in case of failure to re-export.  The ATA
Carnet is an international customs document issued and approved by associations approved by the
customs.
10.2.3 Customs Convention concerning facilities for the importation of goods for display or use at
exhibitions, fairs, meetings or similar events
18
Article 8 (Reduction of formalities to a minimum):
“This Article contains a general undertaking that each Contracting Party will reduce to a
minimum the Customs formalities required in connection with the facilities provided for in
the Convention and  will promptly publish all regulations concerning such formalities.”
                                                     
16Concluded at Istanbul, 26 June 1990 ; entered into force 27 November 1993.
17Concluded at Brussels, 6 December 1961, entered into force 30 July 1963.
18Concluded at Brussels, 8 June 1961, entered into force 13 July 1962.G/C/W/132/Rev.1
Page 30
Article 10 (Customs Clearance):
“With a view to avoiding the unpacking of goods and delays caused by customs clearance
carried out at the frontier, the Convention recommends that, whenever possible and
appropriate, customs examination and clearance of goods both on importations and
re-exportation should take place at the event at which the goods are to be, or have beendisplayed or used.  Furthermore, in order to reduce the exhibitor’s costs it is recommended
that, where they deem appropriate in view of the importance and size of the event, the
customs authorities should establish a  customs office for a reasonable period within the
premises of that event.”
10.2.4 Kyoto Convention
Existing Convention of 1973
Annex B.2. (relief from import duties and taxes in respect of goods declared for home use),
Standard 14:
“Relief from import duties and taxes and from economic prohibitions or restrictions shall be
granted in respect of samples of no commercial value (samples of negligible value within the
meaning of the international Convention to facilitate the importation of commercial samples
and advertising material; Geneva, 7 November 1952).”
Proposed revised Convention
Specific Annex B – Importation, Chapter 3 (relief from import duties and taxes in respect of goods
declared for home use), Recommended Practice 719:
“Relief from import duties and taxes and from economic prohibitions and restrictions should
be granted in respect of the following goods under the conditions specified, and provided that
any other requirements set out in national legislation for such relief are complied with :
[ … ]
(b) Samples of no commercial value;”
10.2.5 WCO Recommendation
-- Samples to be regarded as being of ne gligible value within the meaning of the
International Convention to facilitate the Importation of Commercial Samples and
Advertising Material, 30 November 1956, (T2-4101)
10.2.6 International Convention to facilitate the im portation of commercial samples and advertising
material20
Article VII (Simplification of Formalities):
“1. Each Contracting Party shall keep to  a minimum the formalities required in
connection with the facilities accorded by the present Convention.
                                                     
19Draft as of February 1999.
20Concluded at Geneva, 7 November 1952, entry into force 20 November 1955.G/C/W/132/Rev.1
Page 31
2. Each Contracting Party shall publish pr omptly all regulations introduced in this
respect in such a manner as to enable persons concerned to become acquainted with
them and to avoid the prejudice which might result from the application of formalities
of which they are unaware.”
10.2.7 APEC: Collective Action Plan by the Sub-Committee on Customs Procedures
Objective 9: Provisions for Temporary Importation, e.g. acceding to the A.T.A. Carnet Convention
or the Istanbul Convention.
“To help business move goods such as commercial samples, professional equipment, tools of
trade and exhibition material across borders with a high degree of certainty as to how these
goods will be treated by Customs by having standard procedures for admitting goods on atemporary basis.”
11. Express Consignment Clearance (Canada, G/C/W/126)
11.1 WTO Members could promote the widespread im plementation of principles contained in the
WCO Express Consignment Guidelines, the international standard procedures for clearance of expressgoods.  The objective would be to introduce expedited clearance procedures for these shipments while
maintaining appropriate enforcement and targeting activities.
International Instruments
11.2 International instruments providing for expedited clearance of express consignments:
11.2.1 Kyoto Convention
Existing Convention of 1973
Annex F.5. concerning urgent consignments, Standard 3:
“Clearance of urgent consignments shall be carried out rapidly as a matter of priority, and
Customs control shall be restricted to the mi nimum necessary to ensure compliance with the
laws and regulations which the Customs are responsible for enforcing.”
Annex F.5. concerning urgent consignments, Standard 4:
“When clearing urgent consignments Customs auth orities shall take into account such factors
as the degree of urgency with which a consignment is needed, the nature and value of the
consignment and the particular circumstances relating to it. In any event absolute priorityshall be granted to relief consignments.”
Proposed revised Convention
General Annex, Chapter 3 (Clearance Formalities), Standard 34:
“When scheduling examinations, priority shall be given to the examination of live animals
and perishable goods and to other goods which the Customs accept are urgently required.”
11.2.2 WCO  Customs Guidelines for the Clearance of Express Consignments
The WCO Express Consignment Guidelines  provide a tool for customs administrations to
grant fast clearance while maintaining customs control with regard to express consignments.G/C/W/132/Rev.1
Page 32
Guidelines are given on the scope of documentation necessary for clearance, on valuation, on
conditional and unconditional clearance, and on the differentiation between high- and low-valueconsignments.
11.2.3 APEC: Collective Action Plan by the Sub-Committee on Customs Procedures
Objective 12: Guidelines on Express Consignments Clearance
To implement principles contained in the WCO Guidelines on Express Consignment
Clearance,  the international standard procedures for clearance of express goods, working in
partnership with express industry associations.
III. PROPOSALS CONCERNING TRANSPARENCY AND RELATED ISSUES
1. Access to Information Necessary for Import and Export
Availability of Requirements (Canada, G/C/W/126)
1.1 The public dissemination of and easy access to national laws, regulations and administrative
policies and guidelines (e.g. through electronic means) to the international trading community
(including references to various governmental requirements which may need to be satisfied depending
on the particular goods).
Transparency (Creation of a Single Co mprehensive Database) (EC, G/C/W/122)
1.2 Calls have been made accordingly for the creation of a single comprehensive database,
accessible by internet, assembling all relevant laws, rules and procedures for import and export.  It
will be necessary in the WTO discussions to evaluate the most efficient means of ensuring maximumtransparency and availability to traders, especially SMEs, by exploiting existing national and
international sources, avoiding duplication, and to the extent that more information is needed, to
ensure that sufficiently detailed and comprehensive transparency requirements are established.
International Instruments
1.3 The following provisions in international agr eements seek to increase access to information
necessary for import and export:
1.3.1 Kyoto Convention
Existing Convention of 1973
Annex G.1 (Information supplied by the Customs); Standard 3:
“The Customs authorities shall ensure that all relevant information of general application
pertaining to the laws and regulations which they are responsible for enforcing is readilyavailable to any interested person.”
Annex G.1 (Information supplied by the Customs); Standard 5:
“At the request of the interested person, the Customs authorities shall provide, as quickly and
as accurately as possible, information relating to the specific matters raised by the interested
person and pertaining to the laws and regulations which the Customs authorities are
responsible for enforcing.”G/C/W/132/Rev.1
Page 33
Annex G.1 (Information supplied by the Customs); Recommended Practice 6:
“The Customs authorities should supply not only the information specifically requested but
also any other pertinent information which they consider the interested person should be made
aware of.”
Proposed revised Convention
General Annex, Chapter 9 (Information, decisions and rulings supplied by the Customs), Standard 1:
“The Customs shall ensure that all relevant information of general application pertaining to
Customs law is readily available to any interested person.”
General Annex, Chapter 9 (Information, decisions and rulings supplied by the Customs), Transitional
Standard 3:
“The Customs shall use information technology to enhance the provision of information.”
General Annex, Chapter 9 (Information, decisions and rulings supplied by the Customs), Standard 4:
“At the request of the interested person, the Customs shall provide, as quickly and as
accurately as possible, information relating to the specific matters raised by the interested
person and pertaining to Customs law.”
General Annex, Chapter 9 (Information, decisions and rulings supplied by the Customs), Standard 5:
“The Customs shall supply not only the information specifically requested but also any other
pertinent information which they consider the interested person should be made aware of.”
1.3.2 APEC: Collective Action Plan by the Sub-Committee on Customs Procedures
Objective 2: Transparency of Customs Procedures, including Information on Customs Laws,
Regulations, Administrative Guidelines, Procedures and Rulings:
“To ensure traders have all the pertinent information for business decisions through the
provision of accurate, consistent and user-friendly information.”
2. Advance Rulings (Canada, G/C/W/126)
2.1 International business requires as much certainty as possible in the conduct of international
trade.  WTO Members should consider the use of rulings, issued in advance of importations, whichare binding on the importing authorities provided that the goods and the circumstances at importation
are identical to those presented in the ruling request.  Rulings could cover the main elements of import
requirements, for example, tariff classification and applicable duties and taxes.  The Uruguay Round
Agreement on Rules of Origin contains provisions for such advance rulings and might serve as a
model to apply more generally
International Instruments
2.2 International instruments that have introduced the concept of advance rulings include:
2.2.1 Kyoto ConventionG/C/W/132/Rev.1
Page 34
Existing Convention of 1973
Annex G.1 (Information supplied by the Customs); Standard 3:
“The Customs authorities shall ensure that all relevant information of general application
pertaining to the laws and regulations which they are responsible for enforcing is readilyavailable to any interested person.”
Annex G.1 (Information supplied by the Customs); Standard 5:
“At the request of the interested person, the Customs authorities shall provide, as quickly and
as accurately as possible, information relating to the specific matters raised by the interested
person and pertaining to the laws and regulations which the Customs authorities areresponsible for enforcing.”
Proposed revised Convention
General Annex, Chapter 9 (Information, decisions and rulings supplied by the Customs), Standard 1:
“The Customs shall ensure that all relevant information of general application pertaining to
Customs law is readily available to any interested person.”
General Annex, Chapter 9 (Information, decisions and rulings supplied by the Customs), Standard 4
“At the request of the interested person, the Customs shall provide, as quickly and as
accurately as possible, information relating to the specific matters raised by the interested
person and pertaining to Customs law.”
2.2.2 WCO Recommendation concerning a Good Classification Model
This Recommendation provides a framework for improvement of classification work by
Customs Administrations.  It recommends, inter alia , that classification work be carried out “so as to
facilitate international trade and investment and to ensure compliance with both fiscal and trade rulesor laws with emphasis being placed on the pre-entry and post-clearance stages and not only on the
declaration-processing stage.” It further suggest s that (i) “details on pre-entry classification
information should be included in a centralized database so as to enable checking by others and thus
avoiding issuance of conflicting information on the same product by different offices;” and states that
(ii) “binding classification information is highly desirable, and ideally should be issued within a
prescribed time and should remain valid for a specific period unless found to be incorrect, altered or
withdrawn.  It further states that it is (iii) “highly desirable that any pre-entry or binding classificationinformation (or ruling) issued to an importer or pr ospective importer or an exporter should also be
published in order to provide guidance to the general public on the classification of similar or related
merchandise.”
2.2.3 APEC: Collective Action Plan by the Sub-Committee on Customs Procedures
Objective 8: Introduction of an Advance Classification Ruling System
“To establish simplified procedures for providing classification information prior to
importation, thus bringing certainty and predictability to international trading and helpingtraders to make sound business decisions based on legally binding advice.”G/C/W/132/Rev.1
Page 35
3. Judicial or Administrative Redress, Review and Appeal
Judicial or Administrative Redress, EC; G/C/W/122)
3.1 Supplement GATT Article X :3 and Article VIII :3 with a provision ensuring that tribunals
act rapidly enough to preserve commercial interests (eg delivery deadlines, perishable goods),
drawing on what has been developed within the Kyoto Convention work.  In addition, study the way
in which the provisions of Articles VII :3 and X :3 have been implemented by WTO members.
Review and Appeal, (Canada, G/C/W/126)
3.2 WTO Members should consider obligations relating to the ability of importers and exporters
to have access to an unbiased administrative appeal process, in the first instance, and then to judicial
levels to seek a redetermination of treatment accorded by port of entry officials.
International Instruments
3.3 The following international instruments dealin g with customs procedures provide for rules on
judicial and administrative redress:
3.3.1 Kyoto Convention
Existing Convention of 1973
Annex H.1 (Appeals in Customs matters), Standard 6:
“National legislation shall provide for the right of an initial appeal to the Customs
authorities.”
Annex H.1 (Appeals in Customs matters), Standard 7:
“Where an appeal to the Customs authorities is dismissed, the appellant shall have the right of
a further appeal to an authority independent of the Customs administration.”
Annex H.1 (Appeals in Customs matters), Standard 8:
“In the final instance, the appellant shall have the right of appeal to a judicial authority.”
Proposed revised Convention
General Annex, Chapter 10 (Appeals in Customs matters), Standard 4:
“National legislation shall provide for the right of an initial appeal to the Customs.”
General Annex, Chapter 10 (Appeals in Customs matters), Standard 5:
“Where an appeal to the  Customs is dismissed, the appellant shall have the right of a further
appeal to an authority independent of the Customs administration.”
General Annex, Chapter 10 (Appeals in Customs matters), Standard 6:
“In the final instance, the appellant shall have the right to appeal to a judicial authority.”G/C/W/132/Rev.1
Page 36
4.3.2 APEC: Collective Action Plan by the Sub- Committee on Customs Procedures (SCCP)
Objective 7: Introduction of Clear Appeals Provision:
“To provide business with an opportunity to challenge potentially erroneous or inequitable
Customs decisions through mechanisms for transparent, independent and timely appeals.”
4. Cooperation Between Trade and Customs/Other Agencies (EC, G/C/W/122)
4.1 Consideration of the scope for WTO rules requiring each Member to set up a systematic
mechanism of cooperation on trade facilitation.  This could be a sui generis provision or based on
adoption of the UN-ECE Recommendation 4 concer ning the establishment of national trade
facilitation organs.
International Instruments
4.2 The following international instruments fore see institutionalized trade-customs co-operation:
4.2.1 Kyoto Convention
Existing Convention of 1973
No provision
Proposed revised Convention
General Annex, Chapter 1 (General Principles), Standard 3:
“The Customs shall institute and maintain formal consultative relationships with the trade to
increase co-operation and facilitate participation in establishing the most effective methods of
working commensurate with national provisions and international agreements.”
General Annex, Chapter 6 (Customs control), Standard 7:
“The Customs shall seek to co-operate with other Customs administrations and seek to
conclude mutual administrative assistance agreements to enhance Customs control.”
General Annex, Chapter 6 (Customs control), Standard 8:
“The Customs shall seek to co-operate with the trade and seek to conclude Memoranda of
Understanding to enhance Customs control.”
4.2.2 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments: S ection B (Customs), Recommendation 10
“Take steps to foster a cooperative rather than a confrontational approach to Customs
operations. The Memorandum of Understanding (MOU) programme of the Customs
Cooperation Council should be used as a ve hicle for greater cooperation between Customs
authorities and commercial operators.”G/C/W/132/Rev.1
Page 37
4.2.3 UNECE Trade Facilitation Recommendation 4: National Trade Facilitation Organs
The Working Party on Facilitation of International Trade Procedures “recommends that the
governments of countries Members of the Economic Commission for Europe, in accordance with
their national regulations, encourage the implementation of recommendations on facilitation of
international trade procedures through setting up national organizations or committees, or byadministrative or other suitable means.”
The Working Party “further recommends to the Commission to draw the attention of the
Economic and Social Council and the other United Nations Regional Economic Commissions to the
desirability of establishing national committees on facilitation of trade procedures, in countries not
members of the Economic Commission for Europe, where they do not exist
21.”
4.2.4 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments, Section B (Customs), Recommendation 10:
“Take steps to foster a cooperative rather than a confrontational approach to Customs
operations. The Memorandum of Understanding (MOU) programme of the CustomsCooperation Council should be used as a ve hicle for greater cooperation between Customs
authorities and commercial operators.”
4.2.5 WCO Declaration on the Further National De velopment of Memoranda of Understanding
Between Customs and the Trading Community Aimed at Co-operation to prevent Drug Smuggling
The Customs Co-operation Council declares, inter alia , “that Members should give urgent
consideration to concluding MOUs on a national level with companies and trade associations involved
in international commerce, transport and travel, where they have not done so, or to introducing other
voluntary co-operative programmes, to further support the joint efforts of Customs and the trade in thefight against drug smuggling.”
5. Corruption and Integrity Issues (EC, G/C/W/122)
5.1 Consideration of benchmarking of certain generally agreed standards of performance, so as to
give political guidance to administrations as to the direction they should be taking in terms of medium
to long term administrative reform.  The WCO’s Arusha Declaration and the WCO’s customs reformguidelines could offer such benchmarks.  Further consideration could also be given to the valuable
observation made by Chile, at the WTO Symposium in March, that the setting of performance
indicators, and the establishment of customs’ own missions and management programmes, with
unequivocal political support, was a key factor in ensuring effective customs modernisation.
International Instruments
5.2. Existing instruments that address corruption and integrity issues:
5.2.1 Columbus Ministerial Declaration on Trade Efficiency
Recommendations to Governments, Section B (Customs), Recommendation 1:
                                                     
21In the annotations to the recommendation, the Working party provides guidelines for establishing
such national organizations or committees, and identifies as action areas (i) trade document alignment, as wellas (ii) automatic data processing and coding.G/C/W/132/Rev.1
Page 38
In consultation with other interested parties (both governmental and non-governmental, as
appropriate), clearly define their corporate objectives for Customs and develop and publish an
overall long-term plan which sets out the manner in which it is intended to achieve these
objectives;
Recommendations to Governments, Section B (Customs), Recommendation 2:
“[Governments should, through their Customs authorities] urgently examine their existing
Customs practices and institute a programme of reform for those procedures that are
identified as inefficient or redundant.  Reference should be made to existing international
conventions on Customs process simplification and harmonization (the Kyoto Convention of
the Customs Cooperation Council).  This should be undertaken with national trade and
transport interests to ensure full coordination of carrier, port and Customs controls.”
Recommendations to Governments, Section B (Customs), Recommendation 11:
“[Governments should, through their Customs authorities] take steps to ensure the highest
level of integrity and professional standards within their Customs service. The measuresidentified by the Customs Cooperation Council in the Arusha Declaration on Integrity in
Customs should be implemented. Effective measures are also required to discourage low
standards of integrity in the trading community.”
Recommendations to Governments, Section B (Customs), Recommendation 12:
“[Governments should, through their Customs authorities] institute Customs reform
programmes aimed at enhancing the efficiency and effectiveness of their Customs services,
thereby avoiding as far as possible, for example, the need to use the services of pre-shipment
inspection agencies to carry out Customs-related activities. While recourse to such servicesmight be a necessity in certain circumstances, it should be regarded as an interim measure and
conducted in conformity with the provisions of the agreement on preshipment inspection
(PSI) annexed to the Marrakesh agreement.”
Recommendations to Governments, Section B (Customs), Recommendation 17:
“[Governments should, through their Customs authorities] ensure that Customs are adequately
resourced to perform their designated role efficiently, effectively and to a high standard of
professional ethics, since a Customs service starve d of resources will certainly be an obstacle
to trade.”
Recommendations to Governments, Section B (Customs), Recommendation 18:
“[Governments should, through their Customs authorities] offer training (including through
scholarships) especially directed to Customs professionals in developing countries for training
nationally or abroad in cooperation with the Customs Cooperation Council (CCC) and/or
UNCTAD. This training should cover the requirements of international Customs conventionsand regional integration, with emphasis on operational aspects.”
5.2.3 WCO Arusha Declaration
The Arusha Declaration (Declaration of the Customs Cooperation Council concerning integrity
in Customs, 1993) assigns top priority to the comb at of corruption inside customs administrations. In
it, the Customs-Cooperation Council (now WCO)G/C/W/132/Rev.1
Page 39
“declares that a top priority for all governments should be to ensure that Customs is free of
corruption.  This requires a firm commitment at the highest political and administrative levelsto maintaining a high standard of integrity throughout the civil service and particularly in the
Customs.”
The declaration further states that national Customs integrity programmes must take account a
number of key factors, which include, inter alia , (i) clear and precise customs legislation; (ii) simple,
consistent and easily accessible  procedures based on the Kyoto Convention, including a procedure for
appealing against decisions of the Customs ; (iii) automation; (iv) the establishment of mechanisms for
internal control and diversification of tasks; (v) sufficient remuneration of customs officers, (vi)sufficient training; (vii) a Code of Conduct; (viii) and an open relationship between customs andcustoms brokers.
IV. PROPOSALS RELATING TO TRANSPORT AND TRANSIT
1. Harmonization of Documentation and Data Requirements Arising from International
Transport
22 (EC, G/C/W/133)
1.1 Adoption of UN-ECE Recommendations 11 and 12 as default standards i.e. the norm in a
WTO framework, would go in the direction of reducing and harmonising transport documentation
requirements. UN-ECE Recommendation 11 concerns facilitation of the documentary aspects of the
transport of dangerous goods, while Recommendation 12 encourages the use of non-negotiablewaybills in electronic form.
1.2 UNECE Trade Facilitation Recommendation 11 :  Documentary Aspects of the Transport of
Dangerous Goods23
“Information requirements:
I. The harmonisation of the overall information requirements of dangerous goods documents
between the different modes of transport should be pursued as a matter of priority. This should be
carried out according to Chapter 13 of the United Nations Recommendations on the Transport of
Dangerous Goods ("Orange Book").
II. The actual data elements required to identify the goods should be standardised throughout the
different modes of transport. It is recommended that these should be: Proper Shipping Name, Class
Division, UN Number and Packing Group.
III. The single form of words held in the "Orang e Book" should be adopted as the text for the
legal declaration by all regulations and conventions governing different modes of transport:
"I hereby declare that the contents of this consignment are fully and accurately described
above by the proper shipping name, and are classified, packaged, marked and labelled/placarded, and
are in all respects in proper condition for transpor t according to applicable international and national
governmental regulations."
                                                     
22This proposal relates closely to the proposal on adoption of international standards for import and
export data (EC, G/C/W/122) which is listed in section I – “Proposals concerning government mandated
information requirements”.
23Adopted by the Working Party on Facilitation of International Trade Procedures, Geneva,
January 1996, ECE/TRADE/204; the document contai ns additional background information; the
Recommendation can be accessed on the internet at http://www.unece.org/trade/rec/rec11en.htmG/C/W/132/Rev.1
Page 40
IV. It should be possible to derive the emergency information from the UN number to ensure that
no additional information is required. (Where there is no UN number available this information can be
derived from the proper shipping name). The manual entry of additional related information or codes
on documents should not be required. As an example transport emergency information can be
provided in the form of standard, pre-printed tables for each substance or group of substances, each
table bearing as a key reference the UN number for that substance(s). (It should be noted however,that this information is not required for the rail mode).
Data transfer by paper documents or EDIV. A dangerous goods form supplied for one mode of transport, irrespective of whether it is an
EDI message or a paper document, should be valid for subsequent modes of transport in multimodal
movement;
VI. Whenever possible, the dangerous goods declaration should be incorporated in, or combined
with, an existing transport or cargo handling document;
VII. Where special separate forms are used for dangerous goods forms (including standard forms
contained in recommendations, regulations, international conventions and annexes thereto), they
should be designed in accordance with the aligned recommended layout contained in this
Recommendation;
VIII.  Regulations and Conventions should not preclude the transmission of dangerous goods
information by electronic data interchange (EDI) and any legal barriers which exist, whether they be
national or international, should be removed. Where possible this method of transfer of information
should be actively encouraged;
IX. Where special additional documentary requirements exist, such as for radioactive substances
or government exemption, regulations and conventions should permit incorporation of the necessary
data in the dangerous goods declaration itself, as an optional alternative to a separate document.”
1.3 UNECE Trade Facilitation Recommendation 12 : Measures to Facilitate Maritime Transport
Documents Procedures
24
“Recommendations :
Bearing all the above comments in mind it is suggested that the commercial parties should:(i) appreciate the advantages and encourage the use of the non-negotiable sea waybill instead of
the bill of lading, where goods are not traded in during the course of transit (see paragraphs 10 to 14and 20);
(ii) appreciate the disadvantages of using the negotiable bill of lading when not essential to the
commercial transaction and consequent disadvantages, cost and risk of achieving release of the goods
at destination against a bank letter of indemnity in the absence of an original bill of lading (seeparagraph 20);
                                                     
24Recommendation No. 12/Rev. 1, adopted by the Work ing Party on Facilitation of International trade
Procedures, Geneva, June 1993 Source : TRADE/WP.4 /INF.123; the paragraphs referred to in the
Recommendations contain additional background information which is not reproduced for reasons of space, butare available on the internet at h ttp://www.unece.org/trade/rec/rec12en.htmG/C/W/132/Rev.1
Page 41
(iii) welcome the trend on the part of carriers to refer to the terms and conditions of the contract of
carriage (the small print on the reverse of a bill of lading) by reference only (short form/blank back
document), noting that such terms and conditions are not negotiable except perhaps in case of a
charter and are influenced by the appropriate international conventions (see paragraph 15);
(iv) require a negotiable bill of lading - or its electronic equivalent (see paragraph 27) only in
cases where the goods to which it relates are traded in during course of transit, noting the possibilities
offered by the registry schemes referred to in paragraph 27, and that this is a development which takes
advantage of the benefits offered by EDI and is of sufficient standing to be attractive to both
commerce and administration (see paragraph 20);
(v) consider the advisability as an anti-fraud measure of requiring a negotiable paper maritime
transport document to be issued in a set of one original (1 X 1) only (see paragraph 17);
In turn administrative authorities should:(i) appreciate the possibility of administrative needs or mandatory demands (including those in
domestic law and/or international conventions) being met by the non-negotiable sea waybill inpreference to the negotiable bill of lading (see paragraphs, 19 and 22);
(ii) consider the possibility of developing legislation making possible the replacement of a paper
maritime transport by an equivalent electronic message (paragraph 12).
Both the commercial parties and administration authorities should appreciate the advantages,
whether concerning paper transport documents or "equivalent electronic messages", of the use of
WP.4 Recommendation 8 “Unique Identification Code Methodology (UNIC)” which seeks to
simplify trade procedures and give greater security.
2. Integration of Specific Instruments into a WTO Framework of Rules on Trade
Facilitation (EC, G/C/W/133)
2.1 The WTO could consider specific instruments that could be made more enforceable by
integration into a WTO framework of rules on trade facilitation, for example the IMO’s FAL
Convention, Annex 9 of the ICAO 1944 Convention on International Civil Aviation, or MontrealProtocol IV of the Warsaw Convention.
2.2 Convention on Facilitation of International Maritime Traffic (FAL)
The Convention on Facilitation of International Maritime Traffic was adopted by the IMO in
1965. It has currently 82 Contracting Parties.  Its ma in objectives are to prevent unnecessary delays to
ships, passengers and cargoes in maritime traffic,  to aid co-operation between governments, and to
secure the highest practicable degree of uniformity in formalities, documentary requirements and other
procedures.  The Convention contains provisions to facilitate the arrival, stay and departure of ships of
coastal and non-coastal contracting States by simplifying and reducing to a minimum the formalities,
documentary requirements and procedures.  This incl udes all documents pertaining to the ship and its
passengers, baggage, crew, cargo and mail which ar e required by customs, immigration, health, and
other public authorities
25.
                                                     
25More detailed information on the FAL Convention can be found in Annex X to the Secretariat
background note G/C/W/80, as well as on the IMO’s internet site at www.imo.org/imo/convent/others.htm.Information on the status of contracting parties to the FAL Convention is contained in the Annex to thisdocument.G/C/W/132/Rev.1
Page 42
2.3 Annex 9 to the ICAO Convention on International Civil Aviation of 1944
The Standards and Recommended Practices on Facilitation contained in Annex 9 to
Convention on Civil Aviation are the outcome of Article 37 of the Convention, which provides, inter
alia, that the “International Civil Aviation Organi zation shall adopt and amend from time to time, as
may be necessary, international standards and recommended practices and procedures dealing with . ..customs and immigration procedures . . . and such other matters concerned with the safety, regularity
and efficiency of air navigation as may from time to time appear appropriate”. The policy with respect
to the implementation by States of the Standards and Recommended Practices on Facilitation is
strengthened by Article 22 of the Convention, which expresses the obligation accepted by each
Contracting State “to adopt all practicable measures, through the issuance of special regulations or
otherwise, to facilitate and expedite navigation by aircraft between the territories of Contracting
States, and to prevent unnecessary delays to aircraft, crews, passengers, and cargo, especially in theadministration of the laws relating to immigration, quarantine, customs and clearance”, and by
Article 23 of the Convention, which expresses the undertaking of each Contracting State “so far as it
may find practicable, to establish customs and immigration procedures affecting international air
navigation in accordance with the practices which may be established or recommended from time to
time pursuant to this Convention.”  The presently valid tenth edition became effective on30 April 1997 and applicable on 31 August 1997.  ICAO is currently conducting a major review of
Annex 9.
2.4 Montreal Protocol IV of the Warsaw Convention
The Montreal Protocol IV of the “Convention for the Unification of Certain Rules Relating to
International Carriage by Air” (Warsaw Convention) entered into force in June 1998 and has currently
forty parties.  The Protocol amends the Convention by providing a set of rules on documentation and
liability for air cargo, and by allowing airlines registered in signatory states to replace paper air
waybills with electronic records for air cargo.  The body text establishes the principle that "any othermeans which would preserve a record of the carriage to be performed may, with the consent of the
consignor, be substituted for the delivery of an air waybill."  An overview of parties to the Protocol is
contained in the Annex.
V. PROPOSALS RELATING TO PAYMENT, INSURANCE AND OTHER FINANCIAL
REQUIREMENTS
26
1. Non-Payment & Credit Worthiness (EC, G/C/W/133)
1.1 In the framework of future WTO rules to simplify trade procedures, measures to (i) improve
access to credit information, particularly for small and medium sized enterprises and for companies in
developing countries, should be developed, possibly by using the UNCTAD’s Trade Points
Programme as a vehicle for such access; (ii) further development of ISO quality management
standards setting norms of satisfactory performan ce regarding payment delays would also be worth
considering.  As a major insecurity for exporters selling on open account to unknown buyers is
ensuring that consignments are not stolen or diverted en route, the Community would welcome views
on (iii) whether WTO Members consider there is scope within WTO to address and improve upon the
problem of access to ordinary and commercial insurance, especially for small and medium sized
enterprises.
                                                     
26The EC proposal on banking settlement delays is contained in section VI - proposals relating to WTO
Agreements, as it concretely outlines the Communities’ ideas in the framework of future work on regulatoryissues under the GATS.G/C/W/132/Rev.1
Page 43
2. Late Payment in Commercial Transactions (EC, G/C/W/133)
2.1 Recent surveys carried out in the EU suggest that late payment of commercial debts continues
to be a major hindrance to cross border trade, affecting companies’ cashflow, profitability and
competitiveness, and discouraging potential exporters. Within the EU, proposals are being
elaborated27 to penalise companies that habitually settle bills late, through the introduction of a legal
right to interest on late payments.  It would be of interest to know what similar provisions exist inother WTO Members and whether Members believe this form of domestic regulation, one effect of
which would be to provide greater security to international trade, could through WTO be promoted
further.
VI. OTHER ISSUES RAISED BY DELEGATIONS
1. A number of issues which are not explicitly covered by the proposals contained in this note
have been raised by delegations both in writing as well as orally, which were subsequently not furtherelaborated on.  For reasons of completeness, these issues are reproduced below:
2. Switzerland, in G/C/W/114, proposed that the Goods Council discuss the following issues:
- “The lack of (or the deviation from) internationa l transport rules for all modes of transport, in
respect of documentation and technical regulations.
- A general concern of many speakers was the wide range of discretion on the part of officials
arising from a lack of precision and transparency in administrative regulations which is also a
major source of irregularities and corruption.  It appears that the various provisions in theAgreement on Import Licensing Procedures (as well  as in Article X of the GATT) with regard
to automatic and non-automatic licences, the publication and specification of all fees and
charges could be used to examine the various suggestions made and to look into ways and
means to improve the situation.
- In a similar vein, the better implementation of internationally agreed messaging protocols - a
trade facilitation instrument which often cannot be used because of governmental rules
prescribing specific payment methods which do not allow the use of these protocols - could
be looked into by the Committee on Import Licensing.”
3 The European Communities, in G/C/W/122, flagged the following additional issues:
“The EU recognises that any effort to simplify the international trade transaction should
consider the process in its entirety. In addition to the suggestions set out above, WTO members will
need to consider how to ensure maximum simplif ication and harmonisation of data and procedures
relevant to cargo transportation and logistics, specific requirements in respect of transport of
dangerous goods, freight forwarding, and banking and payments transactions attached to tradedgoods. Electronic commerce – the introduction of automated systems and EDI-based messaging – is
also a key element in simplification of data which has only been referred to briefly.”
4. Norway, at the meeting of 28 and 29 September 1998, called for increased standardization of
documentation and regulations between the different modes of transport with respect to dangerous
goods.
                                                     
27European Commission Doc 98/0126/final. Proposal for a European Parliament and Council Directive
Combatting Late Payment in Commercial Transactions.G/C/W/132/Rev.1
Page 44
ANNEX 1
International Conventions quoted
CONTRACTING
PARTIESConvention on
Temporary
Admission1Customs
Convention on
the ATA carnetfor thetemporaryadmission of
goods
2CustomsConvention
concerningfacilities for theimportation ofgoods for display
or use at
exhibitions, fairs,meetings orsimilar events
3International
Convention to
facilitate theimportation ofcommercialsamples and
advertising
material
4International
Convention on
theHarmonizationof FrontierControls of
Goods
5IMOFacilitation
Convention
6Montreal
Protocol No.47InternationalConvention on
theSimplificationandHarmonization
of Customs
Procedures(KyotoConvention)
MEMBERS
Angola
Antigua and Barbuda
Argentina XX
A u s t r a l i a XXXX XXX
A u s t r i a XXXXXX X
Bahrain
Bangladesh
Barbados XX
B e l g i u m XXXXXXXX
Belize
Benin X
Bolivia
Botswana X
Brazil XX
Brunei Darussalam
Bulgaria X X X
Burkina Faso
Burundi XX
Cameroon XX
Canada X X X X X
Central African Rep. X
Chad
Chile XXG/C/W/132/Rev.1
Page 45CONTRACTING
PARTIESConvention on
Temporary
Admission1Customs
Convention on
the ATA carnet
for thetemporaryadmission of
goods
2Customs
Convention
concerning
facilities for theimportation ofgoods for display
or use at
exhibitions, fairs,meetings orsimilar events
3InternationalConvention to
facilitate the
importation ofcommercialsamples and
advertising
material
4InternationalConvention on
the
Harmonizationof FrontierControls of
Goods
5IMO
Facilitation
Convention6Montreal
Protocol No.47InternationalConvention on
the
SimplificationandHarmonization
of Customs
Procedures(KyotoConvention)
Colombia XX
Congo X
Costa Rica
Côte d’Ivoire X X X X
C u b a XXXXX X
C y p r u s XXX XX
Czech Re p u b l i c XXXXXX X
Democratic Rep. of
the CongoX
D e n m a r k XXXXXXXX
Djibouti
Dominica
Dominican Republic X X
EC X X X
Ecuador X
E g y p t XXX XX
El Salvador
Fiji XX
F i n l a n d XXXXXXXX
F r a n c eXXXXXXXX
Gabon
Gambia XX
G e r m a n y XXXXXX X
Ghana X X X X
G r e e c eXXXXXXXX
Grenada
Guatemala X
Guinea Bissau
Guinea, Rep. of X X
Guyana XG/C/W/132/Rev.1
Page 46
CONTRACTING
PARTIESConvention on
Temporary
Admission1Customs
Convention on
the ATA carnet
for thetemporaryadmission of
goods
2Customs
Convention
concerning
facilities for theimportation ofgoods for display
or use at
exhibitions, fairs,meetings orsimilar events
3InternationalConvention to
facilitate the
importation ofcommercialsamples and
advertising
material
4InternationalConvention on
the
Harmonizationof FrontierControls of
Goods
5IMO
Facilitation
Convention6Montreal
Protocol No.47InternationalConvention on
the
SimplificationandHarmonization
of Customs
Procedures(KyotoConvention)
Haiti X
Honduras X
Hong Kong, China X X
H u n g a r y XXXXXXXX
Iceland X X X X
India X X X X X
Indonesia X
I r e l a n dXXXXXXXX
I s r a e l XXXX XX
I t a l y XXXXXXXX
Jamaica X
J a p a n XXX X
Kenya XX
K o r e a XXX X X
Kuwait X
Lesotho X X X X
Liechtenstein X X
Luxembourg XXXXXX X
Macau
Madagascar X X
Malawi X
Malaysia X X X
Maldives
Mali X
Malta X X X
Mauritania
Mauritius X X X X X
Mexico X
Mongolia
M o r o c c o XXX XXG/C/W/132/Rev.1
Page 47CONTRACTING
PARTIESConvention on
Temporary
Admission1Customs
Convention on
the ATA carnet
for thetemporaryadmission of
goods
2Customs
Convention
concerning
facilities for theimportation ofgoods for display
or use at
exhibitions, fairs,meetings orsimilar events
3InternationalConvention to
facilitate the
importation ofcommercialsamples and
advertising
material
4InternationalConvention on
the
Harmonizationof FrontierControls of
Goods
5IMO
Facilitation
Convention6Montreal
Protocol No.47InternationalConvention on
the
SimplificationandHarmonization
of Customs
Procedures(KyotoConvention)
Mozambique
Myanmar
Namibia
N e t h e r l a n d s XXXXXXXX
New Zealand X X X X X
Nicaragua
N i g e r XXX X
N i g e r i a X XXXX
N o r w a y XXXXXXX
Pakistan X X X
Panama
Papua New Guinea
Paraguay
Peru X
Philippines
P o l a n dXXXXXX X
P o r t u g a l XXXXXXXX
Qatar X
R o m a n i a XXX
Rwanda X X
St. Kitts & Nevis
St. Lucia
St. Vincent & Gren.
Senegal X X X X
Sierra Leone X
Singapore X X X X
S l o v a k  R e p u b l i c XXXXX X
S l o v e n i a XXXXXXX
Solomon Islands
South Africa X X X XG/C/W/132/Rev.1
Page 48
CONTRACTING
PARTIESConvention on
Temporary
Admission1Customs
Convention on
the ATA carnet
for thetemporaryadmission of
goods
2Customs
Convention
concerning
facilities for theimportation ofgoods for display
or use at
exhibitions, fairs,meetings orsimilar events
3InternationalConvention to
facilitate the
importation ofcommercialsamples and
advertising
material
4InternationalConvention on
the
Harmonizationof FrontierControls of
Goods
5IMO
Facilitation
Convention6Montreal
Protocol No.47InternationalConvention on
the
SimplificationandHarmonization
of Customs
Procedures(KyotoConvention)
S p a i n XXXXXXXX
S r i  L a n k a XXX X X
Suriname X
Swaziland
S w e d e n XXXXXXXX
S w i t z e r l a n d XXXXXXXX
Tanzania X
Thailand X X X X
Togo X
Trinidad & Tobago X X X X
Tunisia X X X
T u r k e yXXXX XX
Uganda X X X
United Arab Emirates
U n i t e d  K i n g d o m XXXXXXXX
United States X X X X X
Uruguay X
Venezuela X
Zambia XX
Zimbabwe X X
OBSERVERS
Albania
Algeria X X X X
Andorra
Armenia X
Azerbaijan
Belarus X X X
Bhutan
Cambodia
Cape Verde XG/C/W/132/Rev.1
Page 49CONTRACTING
PARTIESConvention on
Temporary
Admission1Customs
Convention on
the ATA carnet
for thetemporaryadmission of
goods
2Customs
Convention
concerning
facilities for theimportation ofgoods for display
or use at
exhibitions, fairs,meetings orsimilar events
3InternationalConvention to
facilitate the
importation ofcommercialsamples and
advertising
material
4InternationalConvention on
the
Harmonizationof FrontierControls of
Goods
5IMO
Facilitation
Convention6Montreal
Protocol No.47InternationalConvention on
the
SimplificationandHarmonization
of Customs
Procedures(KyotoConvention)
China X X X X
C r o a t i a XXXXXXX
Estonia X X X
Ethiopia X
F. Yugoslav Rep. of
MacedoniaXX
Georgia X
Holy See
Jordan X
Kazakstan
Kyrgyz Republic
Laos, P.D.R. of
Latvia X
Lithuania X X
Moldova
Nepal
Oman X
Russian Federation X X X X
Saudi Arabia X
Seychelles X
Sudan X X
Taipei, Chinese
Tonga
Ukraine X
Uzbekistan XX
Vanuatu X
Vietnam X
                                                     
1 The following non-WTO Members/Observers are also cont racting parties to this Convention:  Tajikistan.G/C/W/132/Rev.1
Page 50
                                                     
2 The following non-WTO Members/Observers are also cont racting parties to this Convention:  Iran, Lebanon.
3 The following non-WTO Members/Observers are also contractin g parties to this Convention:  Iran, Kampuchea, Lebanon.
4 The following non-WTO Members/Observers are also contracting par ties to this Convention:  Bosnia & Herzegovina, Iran, Yugoslav ia.
5 The following non-WTO Members/Observers are also contracting pa rties to this Convention:  Bosnia &Herzegovina, Yugoslavia.
6 The following non-WTO Members/Observers are also contracting par ties to this Convention:  Bahamas, Iran, Irak, Liberia, Marsha ll Islands, Monaco,
   Syrian Arab Republic, Yemen, Yugoslavia.
7 The following non-WTO Members/Observers are also parties to this Protocol:  Bosnia & Herzegovina, Yugoslavia
__________