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JOB/MA/152/Add.2 /Rev.1  
 
14 December  2022 
(22-9306) Page: 1/29 
Committee on Market Access   
 
 
EXPERIENCE -SHARING ON TRADE IN COVID -19 RELATED GOODS  
THIRD  SESSION  
Note by the Secretariat1 
Revision2 
1  INTRODUCTION  
1.1.  The Committee on Market Access (CMA) held its third experience -sharing session on trade in 
COVID -19 related goods on 18 July  2022.3 The topic of the session was: "Sharing of Members' 
practices on measures aimed at easing trade in COVID -19 goods under the purview of the Committee 
including, for example, in  relation to tariff suspensions, reductions, or eliminations.4" 
1.2.  Australia and the Dominican Republic participated as speakers  at the session  to exchange  their 
views and experiences on this topic.  India made a presentation on its  trade facilitating and other 
trade relief measures to combat the COVID -19 pandemic  on 21 November 2022.  Their presentations 
are reproduced in Annex 1.5 At the meeting, nine additional  Members took the floor to share their  
views and experiences.  Among them, Canada, Cameroon and Uruguay also provided an overview o f 
the work done by the Committee on Agriculture, the Committee on Sanitary and Phytosanitary 
Measures, and Committee on Trade Facilitation , with respect to measures  aimed at easing trade in  
COVID -19 goods.  In addition, Colombia, the Kyrgyz Republic and India provided information about 
their trade easing measures at subsequent meetings which have been incorporated into this 
document.  
1.3.  To complement what was shared by M embers at the session, the following notes prepared by 
the Secretariat may offer additional  information and data on the subject: i) L ist of notifications and 
communications relating to the COVID -19 pandemic  (document G/MA/W/157  and its revisions); 
ii) Summary of export restrictions and trad e easing measures relating to the COVID -19 pandemic  
 
1 This document has been prepared under the Secretariat's own responsibility and is without prejudice 
to the positions of Members or to their rights and obligations under the WTO.  
2 This note has been updated to reflect  Members ' inputs made during the experience sharing session s 
on 16 September  and 21 November 2022.  
3 The first and second experience sharing sessions took place on 4 March 2022 and on 26 April 2022 . 
The summary report s are available in document s JOB/MA/152  and JOB/MA/152 /Add.1.  
4 As a result of the Chairperson's informal consultations on 9 February 2022, the Committee agreed to 
organize a series of experience -sharing sessions on issues related to trade in COVID -19 goods. The following 
topics emerged as possible areas in which the Committee could engage in a technical dialo gue on Members' 
practices: a) The definition of essential goods to combat the pandemic. That is, how Members have defined 
such lists and updated them over time; b) Tariff classification of these essential or critical goods within the 
Harmonized System. Tha t is, once the products have been identified, whether Members faced issues with their 
HS classification. This is an area in which the collaboration with the World Customs Organization could be 
necessary; c) How Members have monitored and measured trade in these essential goods to combat the 
pandemic, including the creation of national tariff lines or statistical breakouts; d) Sharing of Members' 
practices on measures aimed at easing trade under the purview of the Committee including, for example, in 
relatio n to tariff suspension, reduction, or elimination; and e) How to improve transparency in export 
restrictions, as well as sharing of experiences with respect to the choices underpinning the use of such 
restrictions (e.g., why a certain type of measure was c hosen, what factors determined the 
termination/non -renewal of certain measures, whether a review of their effectiveness was undertaken, etc.).  
5 In the original language only.  JOB/MA /152/Add.2 /Rev.1  
 
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 (document G/MA/W/168  and its revisions); iii) I ndicative list of trade -related bottlenecks and trade -
facilitating measures on critical products to combat COVID -196; and iv) How WTO Members have 
used trade measures to expedite access to COVID -19 critical medical goods and services .7 
2  TRADE POLICY MEASURES  INTRODUCED BY MEMBERS TO EASE TRADE IN COVID -19 
ESSENTIAL GOODS  
2.1.  In an effort to limit uncertainty and disruptions to supply and distribution of COVID -19 essential 
goods, WTO Members adopted a wide range of trade easing measures. While for some Members 
trade in some of these essential goods was already duty -free at the start of the pandemic8, the 
newly implemented measures  largely  aimed  at reducing or eliminating remaining customs duties  
and internal taxes . Other measure s focused on  simplifying and streamlining procedures and 
processe s for importation of goods  and introducing digital technology and digital solutions  to 
expedite trade . While such measures were originally meant to be applied on a temporary basis, 
some of th em became permanent.  
2.1  Tax-related measures  
2.2.  It was recognized that while the global health situation ha d evolved, tariffs were likely to remain 
an important tool to address barriers to trade in COVID -19 essential goods which affect ed ongoing 
global health resilience. Against this background, Members stressed that reducing and /or eliminating 
customs duties and internal taxes was critical to allow supply chains to operate smoothly and 
minimise costs to importers , business and consumers.  
2.3.  It is worth noting that in the context of the WTO there is no specific obligation to notify these 
types of measures. However, several Members have informed the Committee on Market Access, on 
a voluntary basis, of their tax -related measures targeting COVID -19 essential goods in an effort to 
improve transparency and predictability of trade during  the pandemic .9 
2.4.  Tax-related m easures  adopted by Members  on COVID -19 essential products  included the 
following10: 
• Temporary or permanent reduction, suspension , or elimination of customs duties on imports  
of essential goods ; 
• Temporary relief from payment of customs duties and/or internal taxes, such as,  Value 
Added Tax (VAT) , consumption tax,  etc.; 
• Waiver or deferral of payments of customs duties and o ther taxes ; 
• Refund of customs duty on goods already imported and assessed prior to the implementation 
of customs  duty reduction  schemes.  
2.5.  For example, the Dominican Republic  adopted a package of measures which consisted of: 
i) temporary suspension of tariffs and other taxes  on the acquisition of denatured ethyl alcohol for 
antibacterial gel and similar products ; ii) tariff su spension on import s of masks, protective equipment  
and garments,  medical instruments, machines and other  necessary  medical apparatus ; and 
iii) flexib le payment  schemes for taxes  that could be deferred during the emergency period.   
2.6.  Similarly, th e EU implemented  regulations providing for a possible admission  free of import 
duties and VAT  for a specific set of COVID -19 related goods  for the benefit of "disaster victims ", 
which was applied to imports by State organizations or approved charitable or philanthropic 
organizations .  
 
6 https://www.wto.org/english/tratop_e/covid19_e/bottlenecks_update_oct21_e.pdf . 
7 https://www.wto.org/english/tratop_e/covid19_e/services_report_16 092020_e.pdf . 
8 This trade is based  on an MFN or preferential basis, or under an already existing legislative framework 
allowing for temporary tariff relief.  
9 These measures are compiled and updated by the Secretariat, based on Members' submissions, in 
document G/MA/W/157  and its revisions.  
10 See also section 2.1 in JOB/MA/152 . JOB/MA /152/Add.2 /Rev.1  
 
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 2.7.  When Japan experienced a high dem and for PVC gloves, which were used in large quantities 
at medical and nursing care facilities, and the price of these goods  had risen due to the COVID -19 
outbreak , it decided to i mpose a provisional duty -free measure on these products. Japan believed  
that this measure had helped to stabilize the supply and lessen the strain on medical and nursing 
care facilities.  
2.8.  In a similar vein, the Kyrgyz Republic eliminated tariff s on essentia l goods, such as PPE and 
disinfectants, certain types of medical equipment and materials , imported into the E urasian 
Economic Union  from April to  June 2020 . The main criteria used by the Kyrgy z Republic to define 
the products that we re essential to combat the economic consequences of COVD -19 was a short 
supply of the product in the country based on inputs provided by national stakeholders from both 
the public (e.g. government agencies) and the private sector (e.g. traders), products identified in 
the nation al lists published by other Members , and information made available by the relevant 
international organizations (e.g. WHO, WCO , and WTO) . 
2.9.  Likewise, on 16 March 202 0, Colombia passed a decree which eliminated tariffs on 11 0 
products, including  basic health -related products , for a period of six month s. The list of products  
suject to the temporary tariff liberalization was ex panded by adding  53 products  at the end of March . 
In April 202 1, Colombia also reduced tariffs  to zero  on oxygen and related medic al devices .  
2.10.   Import duty relief measures were also implemented by India on 22 products which were 
identified as essential by a  group of leading medical institutions, medical experts, officials in health 
and trade department, and customs. During  the first w ave of the pandemic,  duty exemptions  focused 
on respirators, PPE, masks and diagnostic kits, whereas during the second wave these measures 
covered antiviral medication , oxygen supply related products, and vaccine s. Inputs for these 
products were also exemp ted from the payment of customs duties  in order to increase domestic 
capacit y. The duration of these measures also varied.  In addition, India simplified tax compliance 
for its businesses.  
2.11.   Most of these measures were extended several times  during the course of the pandemic and 
the scope  of goods benefitting from such treatment was also reviewed and expanded in some cases. 
Some  Members indicated that these measures were still of a temporary nature and aimed at ensuring 
supply of those goods that were critical to the pandemic response . For example, the EU 's temporary 
relief system , adopted in early 2020, was extended a number of times and terminated in June 2022. 
In contrast, some Members decided to maintain these measures and even make them p ermanent. 
In this regard, the United Kingdom, following consultations with its private sector and trade 
associations, decided to maintain its tariff suspensions on COVID -19 critical goods until the end of 
2022. In addition, Australia, after several extensi ons of its tariff concessions on certain medical and 
hygiene goods, made this measure permanent as of 1 July 2022.  
2.12.   At the international level, in April 2020 , New Zealand and Singapore concluded the 
"Declaration on Trade in Essential Goods for Combatting t he COVID -19 Pandemic11" with the 
intention, among other measures, to eliminate all customs duties and all other duties and charges 
of any kind  on COVID -19 related goods . The Declaration was subsequently joined by other Members 
including Australia,  Brunei  Darussalam , Canada, Chile, and Myanmar who committed to "k eep supply 
chains open and remove any existing trade restrictive measures on essential goods, especially 
medical supplies, in the face of the C OVID -19 crisis ". In addition, along with other APEC econ omies, 
New Zealand subscribed to the APEC Ministers Responsible for Trade Statement on COVID -19 
Vaccine Supply Chains in 202112, which encouraged APEC economies to consider "voluntary actions 
to reduce the cost of these products for our people, particularly by encouraging each economy to 
review its charges levied at the border on C OVID -19 vaccines and related goods ". The list of goods 
in the Declaration and the APEC undertaking included medical, hygiene, personal protective 
equipment, and pharmac eutical products, all considered essential to the C OVID -19 response.  
2.2  Non-tariff measures  
2.13.   Besides  tax-related measures, Members also stressed that  elimination of certain non-tariff 
measures , such as the simplification of administrative procedures and proces ses, the acceleration of 
inspection , verification , release and clearance  of products , among others, played a critical role in 
 
11 WTO Documents G/C/W/777  of 16 April 2020. See also JOB/MA/152 . 
12 https://www.apec.org/meeting -papers/sectoral -ministerial -meetings/trade/2021_mrt/annex -1. JOB/MA /152/Add.2 /Rev.1  
 
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 easing trade in COVID -19 essential products , reducing the costs of imports , and ensuring their 
intended distribution . In particula r, Members highlighted the following measures :  
• Introducing flexibility and simplifying document ation processes  and procedure s (e.g., 
extending periods for submitting corrections to documentation requirements , processing of 
import docume nts and other required document s prior to arrival of products ); 
• Simplified processes via Single Window to clear high priority goods;  
• Application of simplified valuation processes;  
• Use of electronic means and technological tools to approve procedures and issue documents 
– e.g., electronic  validation of documents for importers , issuance of phytosanitary 
certificates ; 
• Exten ding p eriods and introducing  flexibility in t he terms of keeping  goods in warehouse s; 
• Introducing g race periods for late accounting penalties  and declarations ; 
• Introducing priority green lanes , expedited clearance for strategic goods , expedited transi t, 
entry  and release of these products in seaports  and airports ;  
• Non application of export restrictions and prohibitions on essential COVID -19 products . 
2.14.   For example, the EU issued guidance for internal border  management measures  aimed at 
ensur ing the availability  of goods and essential services . For transport of goods and services the EU 
maintained that any measure would need to be transparent, duly motivated, proportionate, relevant 
and transport mode specific and also non -discriminatory. For instance , the so-called priority "green 
lanes " guaranteed a border crossing for these goods in a maximum of 15 minutes.   
2.15.   The Dominican Republic also streamlined customs procedures that allowed 1 00% of the 
declarations of strategic goods, such as medicines, medical equipment and materials , and foodstuffs 
within the state of emergency provision to be approved for clearance in less than 48 hours.   
2.16.   India appointed n odal agencies in each state  which monitored  almost in real time  the 
distribution  of relief goods. A high level ad -hoc committee , made of officials from various agencies , 
was also established  to facilitate trade  and coordinate with agencies like  the Red Cross  to ensure 
the flows of COVID -19 relief items  and their intended distribution. The interactions  and exchanges  
among different actors  were channe led through dedicated portals  and dash -boards which greatly 
contributed to the effencient monitoring and distribution  of relief goods.  In, additi on, India 
implemented the following measures (i) relaxed compliance in depositing of taxes and filiing of 
return; (ii) lowered interest rates for futher delays; (iii) expedited refund claims. A more liberal 
regime was introduced for micro -, small - and medi um- enterprises (MSMEs) with respect to their 
compliance with payment terms.  
2.17.   The " Declaration on Trade in Essential Goods for Combatting the COVID -19 Pandemic" also 
outlined a commitment to not apply export prohibitions or restrictions to over 120 COVID -19 related  
products  (including PPE equipment, medical equipment, nutritional products, medicines and hygiene 
supplies ) as well as facilitation of trade in these goods including removal of non -tariff barriers and 
expediting transit, entry, release of products at sea and airports.  
3  APPROACHES  TAKEN BY MEMBERS TO IMPLEMENT  TRADE EASING MEASURES  
3.1.  To ensure  that trade easing measures were implemented in a timely, transparent and efficient 
manner, Members made use of already available and new  instruments and initiatives . These 
included, inter alia : 
• Existing  legislative framework  to implement customs duties concess ions; 
• Establishing  coordination and cooperation across government agencies ( e.g., agencies  
responsible for hea lth, finance, defence) ; JOB/MA /152/Add.2 /Rev.1  
 
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 • Engaging with the private sector and trade associations, and i ncorporating their inputs  into 
final decisions ; 
• Establishing  new and strengthening existing  bilateral and plurilateral  initiatives to enhance  
international cooperation.  
3.2.  As an illustration , Australia  used a flexible and broad approach  to define which  goods would 
benefit from tariff  reductions . First, Australia  considered the Joint WCO -WHO HS classification list 
for COVID -19 medical supplies13 which was tailored for its domestic context  by excluding, for 
example, medical and hygiene goods that were already subject to zero MFN tariffs . Secondly , using 
its existing  legislation  (the Customs Tariff Act 1995 ) Australia identified a non -exhaustive list of tariff 
classifications  to which these products could be classified . Duty-free treatment of such goods was 
introduced under Schedul e 4 of Australia 's Customs Tariff Act , which  allowed for concessional rates 
of duty to be applied in defined scenarios or under special conditions and did not require to  amend 
Australia 's scheduled MFN duty rates.  In a similar vein, the EU used its  existin g regulations providing 
for a possible admission free of import duties and VAT for the benefit of "disaster victims " to adopt 
the decision granting temporary relief for a specific set of COVID -19 related goods.  
3.3.  In addit ion, the Dominican Republic  indicated that enhanc ing coordination and cooperation 
among various agencies was key to ensure the support  and commitment  from these agencies . Such 
coordination allowed them to adopt the necessary flexibilities during the emergency  period  with 
respect to the payment of taxes  and the promotion of automat ed processes ( e.g., incorporate trade 
documents into the S ingle Window system,  introduce online systems for some administrative 
procedures  such as  licences, permits , etc.) . 
3.4.  On a more international level, some  Members launched and/or enhanced existing bilateral and 
plurilateral trade initiative s as a response to the pandemic . For example,  the "Joint Declaration on 
trade in essential products " concluded by New Zealand and Singapore , and the "APEC Ministers 
responsible for trade Statement on COVID -19 Vaccine Supply Chains ". In New Zealand's view, these  
understandings were successful in facilitating supply chain connectivity and removing impediments 
to the import of essential products and r esulted in reduced cost pressure for consumers.  
3.1  Measuring the impact of trade easing measures  
3.5.  It appears that quantifying the impact of the respective trade easing measures was not possible 
for many  Members . However,  they still emphasized  the importance of measur ing this impact  for 
future crises. For example , Canada , indicated that the tariff relief scheme which was made available  
for necessary medical supplies to all importers, including businesses, distributors, and individual 
Canadians,  saved them approximately USD  500 million  during the period from May 2020 to 
January  2022. 
3.6.  In this context , several Members referred to the communications by Members containing  
information on trade easing measures  submitted to the Committee on Market Acces s14, and the 
factual report prepared by the Secretariat15, as well as other measures by Members collected as part 
of the WTO's Trade Monitoring Exercise .16 
4  LESSONS LEARNE D 
4.1.  Members recognized the importance of easing trade in essential COVID -19 related goods to 
combat the pandemic by reducing, suspending or eliminating customs duties and taxes, waiving or 
deferring payments, simplifying customs procedures and processes. Members also acknowledged 
that these efforts hav e to be applied on a global level  and that  national and international cooperation 
should be enhanced to ensure trade is conducted smoothly, costs are minimized,  and supply and 
distribution  disruptions are limited. Meaningful discussion in the WTO was also very important , as it 
was important to continue to hold technical discussions and share experiences  among Members . 
 
13 http://www.wcoomd.org/ -/media/wco/public/global/pdf/topics/nomenclature/covid_19/hs -
classification -reference _edition -2_en.pdf?la=en .  
14 See document G/MA/W/157  and its revisions.  
15 Document G/MA/W/168  and its revisions . 
16 https://www.wto.org/english/tratop_e/covid19_e/trade_related_goods_measure_e.htm . JOB/MA /152/Add.2 /Rev.1  
 
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 4.2.  Members have drawn several  lessons from the COVID -19 pandemic  which can be summarized 
as follows (non -exhaustive list).  
4.1  Continued  tariff elimination  of COVID -19 essential products  
4.3.  Based on their recent and current experiences, several Members stressed  that minimizing 
tariffs  to the extent it can be done on all COVID -19 essential goods  and making these measures 
permanent  is one of the best ways of limiting disruptions and facilitating supply of essential goods . 
On a broader scale, these measures also contribute d to economic growth and development  through 
increased trade and reduced costs to  importers, companies and consumers . 
4.2  Simplif ication of  processes  and procedures , also through technological and online 
systems  
4.4.  Members noted that a number of unnecessary processes, procedures and requirements  
particularly on importation of medical goods and food stuff became apparent  during the pandemic  
and that the pandemic presented an opportunity to accelerate the review , simplification  and removal 
of burdensome administrative steps and processes , together with the introduc tion or adoption of 
digital solutions and IT tools.17 
4.5.  In this context, Members highlighted the importance of using  technological tools and digital 
solutions  to approve trade documents ; to conduct electronic payments, remote inspections and 
verifications ; and  to issue electronic declarations and certificates.  Some Members also  specifically  
referred to one of the key provisions of the WTO Trade Facilitation Agreement , implementation and 
operation of Single Window , which would allow for the simplification and streamlining of processes 
and procedures.  
4.3  Enhanc ed national cooperation and coordination18 
4.6.  It was pointed out that when it comes to implementation of trade easing measures various 
elements ranging from an existing legislative framework to institutional coordination were of critical 
importance. Members highlighted the following practices:  
• Ensuring  support  and commitment  from key government agencies  – in particular, with 
respect to elimination of unnecessary procedures and introduction of digital tools;  
• Availability  of a legal basis or a mechanism allowing for implementation  of specific measures  
in a timely, transparent and efficient manner ; 
• Engagement  with the private sector and tra de associations.  
4.4  Strengthening collaboration with international organizations  
4.7.  Members stressed that collaboration with international organi zations was critical to, first ly, 
support them in the definition of COVID -19 essential products for introduction of s pecific trade 
measures  and, secondly, to have a more holistic picture of measures taken by  other  Members. They  
called for enhanced collaboration  in the following areas19: 
• Increased coordination on classification issues, which would  lay the groundwork for 
increased trade resilience among organi zations in future ; 
• Organis ing seminars, workshops,  and thematic sessions  and inviting experts from 
international  organi zations to share their experience on the ground and the potential effect 
of the measures implemented . 
 
17 See also section 3.2 in document JOB/MA/152/Add.1 . 
18 See also s ection 3. 2 in JOB/MA/152 . 
19 See a lso section 3.4 in JOB/MA/152 . JOB/MA /152/Add.2 /Rev.1  
 
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 4.5  Enhance transparency and experience sharing at the WTO  
4.8.  Members also highlighted the important role played by WTO Committees  during the 
pandemic .20 In addition to the CMA, various WTO Committees (Committee on Agriculture, Committ ee 
on Sanitary and Phytosanitary Measures, Committee on Trade Facilitation, among others) had 
recorded, either in a form of a compendium or summary report, specific trade easing measures 
taken by Members during  the COVID -19 pandemic.21 Members considered t hat such monitoring and 
compilation of trade policy measures conducted by WTO Committees, and sharing of information 
among Members, contributed to elaborating the pandemic response. Members expressed support 
for the following activities:  
• Enhanc ing transparency of trade policy measures related to COVID -19 essential goods, 
including by voluntarily submitting additional information beyond the notifications 
requirements;  
• Holding thematic sessions  and inviting experts from relevant international organiz ations  on 
specific trade -related  measures ; 
• Continue discussion on trade measures to combat the pandemic and collate responses and 
lessons learn ed shared  by Members  during the experience –sharing sessions  organized by 
the CMA . 
  
 
20 See also s ection 3.5 of JOB/MA/152 . 
21 See for example documents G/TFA/W/24 , G/TFA/W/40 , G/AG/W/209/Rev.1 , and G/SPS/R/98 . JOB/MA /152/Add.2 /Rev.1  
 
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 ANNEX 1  
PRESENTATIONS BY MEMBERS  
PRESENTATION BY AUSTRALIA  
 
                     
                     
             
         
                             
                              
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