RESTRICTED  
  
WT/PCTF/W/23  
 
16 May 2014  
(14-2993)  Page: 1/59  
Preparatory Committee on Trade Facilitation    
 
UPDATING NEEDS ASSESSMENT RESULTS 
COMPARISON OF REVISION 5 OF THE SELF- ASSESSMENT GUIDE AND THE BALI TEXT OF 
THE WTO TRADE FACILITATION AGREEMENT 
 
The purpose of this document is to assist countries that conducted their needs assessment in 2013, using Version 5
1 of the Needs Assessment Guide, to u pdate their results to reflect the WTO 
Agreement on Trade Facilitation that was agreed at the Bali Ministerial in December 2013. 
In the table below, the provisions of the legal text used in Version 5 of the Needs Assessment 
Guide and the Bali Text are set out side-by-side in  separate columns to highlight the changes that 
were made in the final stage of the negotiations.  A third column contains a summary of the main 
or significant changes to the text (" Summary of Changes ") and an indication as to whether the 
results of a Needs Assessment based on Version 5 may need to be updated (" Is update 
needed ?"). 
In suggesting whether an update may be needed  or not, certain assumptions concerning your 
needs assessment were made, as follows: 
 where the Version 5 provision was a "best efforts" (a Member is "encouraged to," "to the 
extent possible," "whenever practicable," etc.), it is assumed that you considered the 
provision to be mandatory for purposes of your Self-Assessment, in accordance with the instructions to the Guide; 
 where the Version 5 provision included language in brackets, setting out alternatives, it is 
assumed that you considered all bracketed alternatives for purposes of your Self-
Assessment, also in accordance with the instructions to the Guide; and 
 where the Version 5 provision was mandatory ("a Member shall…") and has been converted 
in the Bali Text to "best efforts," it is assumed that you comply with the Bali Text if you 
complied with Version 5. 
Finally, please be advised that this document – an d particularly the "Summary of Changes" and "Is 
Update Needed" - are to provide you with guidance to determine whether, and the extent to 
which, you need to update your needs assess ment results.  You may come to a different 
conclusion as to whether an update is needed with respect to a particular measure based on your analysis of the changed text and particular national situation.  Therefore, while considering the 
statements of "Summary of Changes" and "Is Upda te Needed?" please also consider the changes 
to the legal text itself.   
 
 
_______________ 
 
                                               
1 Version 5 of the Needs Assessment Guide is based version 15 of the Draft Consolidated Negotiating Text 
(TN/TF/W/165/Rev. 15). 
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  Contents 
 
ARTICLE 1: PUBLICATION AND AVAI LABILITY OF IN FORMATION ................................... 4  
1. Publication .............................................................................................................. 4  
2. Information Available Through Inte rnet ....................................................................... 5  
3. Enquiry Points ......................................................................................................... 6  
4. Notification .............................................................................................................. 6  
ARTICLE 2: PRIOR PUBLICAT ION AND CONSUL TATION ................................................... 7  
1. Interval between Publicatio n and Entry in to Force ......................................................... 7  
2. Opportunity to Comment on New and Amende d Rules ................................................... 7  
2. Consultations ........................................................................................................... 9  
ARTICLE 3: ADVANCE RULINGS ........................................................................................ 9  
ARTICLE 4: APPEAL OR REVIEW PROCEDURES ............................................................... 12  
1. Right to Appeal or Review ......................................................................................... 12 
2. Appeal Mechanism [in a Customs Un ion] [that is a WTO Member] .................................. 13 
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY, NON-
DISCRIMINATION AND TRANSPAREN CY ........................................................................ 14  
[1. Import Alerts/R apid Alerts ........................................................................................ 14 
2. Detention ............................................................................................................... 16 
[3. Test Procedures ...................................................................................................... 17 
ARTICLE 6:  DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN 
CONNECTION WITH IMPORTAT ION AND EXPO RTATION ................................................ 18  
1. Disciplines on Fees and Charges Imposed on or in Connection with Importation and 
Exportat ion ................................................................................................................... .. 18 
2. Penalty Disciplines ................................................................................................... 20 
ARTICLE 7: RELEASE AND CLEARANCE OF GOODS .......................................................... 21  
1. Pre-arrival Processing .............................................................................................. 21 
2. Electronic Payment .................................................................................................. 22 
3. Separation of Release from Final Determination of Customs Duties, Taxes, Fees 
and Charges ...................................................................................................................  22 
4. Risk Management .................................................................................................... 24 
5. Post-clearance Audit ................................................................................................ 25 
6. Establishment and Publication of Average Release Times ............................................... 26 
7. Trade Facilitation Measures for Authorized Operators .................................................... 27 
8. Expedited Shipments ............................................................................................... 29 
9. Perishable Goods ..................................................................................................... 32 
ARTICLE 8:  CONS ULARIZATION .................................................................................... 33  
ARTICLE 9: BORDER AGEN CY COORDINA TION ............................................................... 34  
[ARTICLE 9 BIS:  DECLARATION OF TRANSHIPPED OR IN TRANSIT GOODS] 
[DOMESTIC TR ANSIT]  .................................................................................................... 35  
ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION AND 
EXPORTATION AN D TRANSIT ......................................................................................... 35  
1. Review of Formalities and Do cumentation Re quirements ............................................... 35 WT/PCTF/W/23 
 
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  2. Reduction/Limitation of Formalitie s and Documentatio n Requirements ............................ 36 
3. Acceptance of  Copies ............................................................................................... 37 
4. Use of Internatio nal Standards .................................................................................. 38 
5. Single Window ........................................................................................................ 38 
6. Pre-shipment [and Post-s hipment Insp ections] ............................................................ 39 
[7. Use of Custom s Brokers ........................................................................................... 40 
[8. Common Border Procedures  [and Requ irements] ......................................................... 41 
[9. Uniform Forms and Documentation Requirements Relating to Clearance] ......................... 42 
10. Option to Return Rejected  Goods to th e Exporter ......................................................... 42 
11. Temporary Admission of Goods/In ward and Outwar d Processing .................................... 43 
ARTICLE 11: FREEDOM  OF TRANSIT ............................................................................... 44  
ARTICLE 12: CUSTOMS COOPERATION ........................................................................... 49  
Article 14  National Committee on Trade Facili tation ........................................................... 58 
Article 13:  Institutional A rrangements .............................................................................. 58 
 
   
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ARTICLE 1: PUBLICATION AND AVAILABILITY OF INFORMATION  ARTICLE 1: PUBLICATION AND AVAILABILITY 
OF INFORMATION  
1. Publication 1. Publication  
1.1  Each Member shall promptly publish the 
following information in a non-discriminatory and 
easily accessible manner in order to enable 
governments, traders and other interested parties to become acquainted with them:  Same Summary of Changes: 
 In the Bali Text Members are required to 
publish information concerning fees and 
charges imposed by or for any 
governmental agency.  Version 5 of the 
Guide had several options, some in 
brackets including: customs and/or border agencies and governmental agencies  
Is update needed?  
 No update is needed if you considered in your Self-Assessment all bracketed language in 
Version 5.  In that case, the fees and charges 
of all border and governmental agencies would have been assessed.    
 
 a. Importation, exportation and transit 
procedures (including port, airport, and 
other entry-point procedures) and required 
forms and documents; Same 
b. Applied rates of duties and taxes of any 
kind imposed on or in connection with 
importation or exportation; Same 
c. Fees and charges imposed by customs and 
other [border][  governmental ] agencies on 
or in connection with importation, 
exportation or transit; Fees and charges imposed by or for governmental 
agencies on or in connection with importation, 
exportation or transit; 
d. Rules for the classification or valuation of 
products for customs purposes; Same 
e. Laws, regulations and administrative rulings 
of general application relating to rules of 
origin; Same 
f. Import, export or transit restrictions or 
prohibitions; Same 
g. Penalty provisions against breaches of 
import, export or transit formalities; Same 
h. Appeal procedures; Same 
i. Agreements or parts thereof with any 
country or countries relating to importation, 
exportation or transit; Same 
j. Procedures relating to the administration of 
tariff quotas. Same  
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1.2.  Nothing in these provisions shall be construed as requiring the publication or provision of information other than in the language of the Member except as stated in 
paragraph 2.2. Same 
2. Information Available Through Internet  2. Information Available Through Internet  
2.1  Each Member shall [to the extent possible] 
make available and update as appropriate the 
following through the internet: 2.1  Each Member shall make available , and 
update to the extent possible and  as appropriate , 
the following through the internet:  Summary of Changes: 
 In Version 5, internet publication was 
required only "to the extent possible".   In 
the Bali Text, a Member is required to make available via the internet the 
information described in paragraph 2.1, 
while updates of this information are "to 
the extent possible and as appropriate"  
 In the Bali Text, Members are not required 
to publish trade-related legislation via the 
internet but are encouraged to do so 
Is update needed?  
 
1. As to the first change, no update would appear to be needed if you treated all "best 
efforts" provisions in Version 5 as mandatory 
for purposes of the Self-Assessment  2. An update may be needed if you determined 
that you did not fulfil the requirements of this 
measure because  you do not publish trade-
related legislation through the internet (In the 
Bali Text this is now a "best efforts" only 
obligation)  (a) A description2 of its importation, 
exportation and transit procedures [, including 
appeal procedures ][, that informs 
[governments and, traders and other interested 
parties ] of the practical steps needed to import 
and export, and for transit .];  a. A description2 of its importation, exportation 
and transit procedures, including appeal procedures, 
that informs governments, traders and other interested parties of the practical steps needed to import and export, and for transit; 
(b) The forms and documents required for 
importation into, exportation from, or transit 
through the territory of that Member.; b. Same  
[(c) Relevant trade-related legislation] Removed 
(d) Contact information on enquiry points. c. Same  
2.2 Whenever practicable, the description referred 
to in subparagraph 2.1 (a). shall also be made 
available in one of the official languages of the WTO. 2.2 Whenever practicable, the description referred 
to in subparagraph 2.1 a. shall also be made available in one of the official languages of the WTO. 
2.3 Members are encouraged to make available further trade-related information through the 
internet, including items referred to in paragraph 1.1. 2.3 Members are encouraged to make available 
further trade-related information through the 
internet, including relevant trade-related legislation 
and other  items referred to in paragraph 1.1. 
                                               
2 Each Member has the discretion to state on its website the legal limitations of this description  
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3. Enquiry Points  3. Enquiry Points  
3.1 Each Member [shall] [within its available 
resources ], establish or maintain one or more enquiry 
points to answer reasonable enquiries of 
governments, traders and other interested parties on matters covered by paragraph 1.1 as well as to 
provide the required forms and documents referred to 
in subparagraph 1.1 ( a).. 3.1 Each Member shall within its available 
resources, establish or maintain one or more enquiry 
points to answer reasonable enquiries of 
governments, traders and other interested parties on matters covered by paragraph 1.1 as well as to 
provide the required forms and documents referred 
to in subparagraph 1.1 a.  Summary of Changes: 
 The Version 5 prohibition against charging 
a fee for answering "basic enquires" is 
removed  (paragraph 3.3).  In the Bali Text 
Members are encouraged not to charge 
fees for answering such enquiries   
Is update needed?  1. No update would appear to be needed if you 
determined you complied with Version 5 of this 
measure.  2. An update may be necessary if you 
determined you did not comply with Version 5 
of this measure because  you charged fees for 
answering basic enquiries.  Such fees would 
now be permitted, subject to other limitations 
on fee amounts. 3.2 Members of a customs union or involved in a 
regional integration may establish or maintain 
common enquiry points at the regional level to satisfy 
the requirement of 3.1 for common procedures. 3.2 Members of a customs union or involved in  
regional integration may establish or maintain 
common enquiry points at the regional level to 
satisfy the requirement of paragraph 3.1 for 
common procedures. 
[3.3 Members shall not require the payment of a fee 
for answering basic enquiries.  Members are 
encouraged not to require the payment of a fee for all 
other enquiries , including providing forms and 
documents .      Each Member shall limit the amount 
of its fees and charges , if any, for answering all other   
enquiries and providing required forms and 
documents , to the approximate cost of services 
rendered .] 3.3 Members are encouraged not to require the 
payment of a fee for answering  enquiries and 
providing required  forms and documents . If any, 
Member s shall limit the amount of its fees and 
charges to the approximate cost of services 
rendered . 
3.4 The enquiry points shall answer enquiries and 
provide the forms and documents within a reasonable 
time period set by each Member, which may vary 
depending on the nature or complexity of the request.  Same  
4. Notification 4. Notification  
4.1 Each Member shall notify the Committee of: 
a. The official place(s) where the items in 
subparagraphs 1.1(a) to (j) have been published; and 
b. The URLs of website(s) referred to in 
paragraph 2.1, as well as the contact information of the enquiry points referred to in paragraph 3.1. Same Summary of Changes: 
 No changes made 
Is update needed?  No  
  
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ARTICLE 2: PRIOR PUBLICATION  AND 
CONSULTATION   ARTICLE 2: OPPORTUNITY TO COMMENT, 
INFORMATION BEFORE ENTRY INTO FORCE  
AND CONSULTATION  
1. Interval between Publication and Entry 
into Force 1 Opportunity to Comment and Information 
before Entry into Force   
 1.1. Each Member shall, to the extent practicable 
and in a manner consistent with its domestic law 
and legal system, provide opportunities and an 
appropriate time period to traders and other 
interested parties to comment on the proposed 
introduction or amendment of laws and regulations 
of general application related to the movement, 
release and clearance of goods, including goods in 
transit.  Summary of Changes: 
 Paragraphs 1 and 2 of Article 2 of Version 
5 are merged in the Bali Text into a single 
paragraph (Paragraph 1) 
 The Version 5 obligation to provide traders 
and other interested parties with 
opportunities and time to comment on proposed new or amended laws and regulations is qualified in the Bali Text "to 
the extent practicable" (this qualification 
appeared in Version 5, but was bracketed)  
 The Version 5 restriction that only persons 
"within [a Member’s] territory" may 
comment on proposed new or amended laws and regulations is removed in the Bali 
Text 
 The Version 5 obligation to publish new or 
amended trade laws and regulations a "reasonable interval" before entry into 
force is replaced with the obligation to 
publish "as early as possible before their entry into force" in the Bali Text.   
 The Version 5 exclusion of new/changed 
duty and tariff rates from the requirement of publication prior to entry into force is 
expanded in the Bali Text to include 
measures: 
o that have a relieving effect,  
o whose effectiveness would be 1.1 Each Member [shall], [to the extent 
practicable ], ensure that  a reasonable interval is 
provided between the publication [or, where 
appropriate, pre-publication] of new or amended 
trade-related laws or regulations and their entry into 
force.3 1.2. Each Member shall, to the extent practicable, 
and in a manner consistent with its domestic law 
and legal system,  ensure that new or amended laws 
and regulations of general application related to the 
movement, release and clearance of goods, 
including goods in transit are published, or 
information on them made otherwise publicly 
available, as early as possible before their entry into 
force, in order to enable traders and other interested 
parties to become acquainted with them.  
1.2. Changes to duty rates or tariff rates are 
excluded from this provision .  1.3.  Changes to duty rates or tariff rates , as well 
as measures that have a relieving effect or whose 
effectiveness would be undermined by prior 
publication, measures applied in urgent 
circumstances, or minor changes to domestic law 
and legal system are excluded from paragraphs 1.1 
and 1.2 above.  
2. Opportunity to Comment on New and 
Amended Rules Revised and incorporated in paragraph 1.1, above 
2.1 Each Member shall [, to the extent practicable,] 
[, as appropriate,] provide opportunities and a 
reasonable time period to traders and other 
interested parties [within its territory] to comment on Revised and incorporated in paragraph 1.1, above  
                                               
3 This is without prejudice to specific timeframes establishe d under other WTO Agreements an d practices of WTO Committees.  
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the proposed introduction or amendment of [trade-
related] [and] [customs] laws and regulations  
 undermined by prior publication 
o measures applied in urgent 
circumstances and  
o minor changes to domestic law and 
legal system. 
Such measures are also excluded from 
the obligation to provide opportunities 
and time to comment on proposed new 
or amended laws and regulations 
 In the Bali Text Members are permitted to 
carry out the obligations under this 
paragraph to provide time and opportunities for comment on new or changed laws and regulations and to 
publish before entry into force "in a 
manner consistent with its domestic law and legal system" (this qualification did not 
appear in Version 5) 
Is update needed?  1. An update may be needed if you determined 
that while you generally publish new and 
amended laws and regulations in advance and/or allow traders and other interested persons time and opportunity to comment on 
proposed laws and regulations, these are 
subject to exceptions other than changes in tariff and duty rates.   
In that case, you should review the exclusions 
set out in new Paragraph 1.3 to determine if the results of your Self-Assessment require 
updating.  
2 .  A n  u p d a t e  m a y  b e  n e c e s s a r y  i f  y o u  a l l o w  
only traders or other interested persons in your territory to comment on proposed new or 
amended laws and regulations (that restriction 
was removed in the Bali Text)   
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2. Consultations  2. Consultations  
Each Member shall, as appropriate, provide for 
regular consultations between border agencies and 
traders or other stakeholders within its territory.  Same Summary of Changes: 
 No changes made 
Is update needed?  
No  
 
ARTICLE 3: ADVANCE RULINGS  AR TICLE 3: ADVANCE RULINGS   
1. Each Member shall issue an advance ruling in a 
reasonable, time bound manner [not exceeding a 
maximum period of 150 days]  to an applicant that 
has submitted a written request containing all 
necessary information. If [a Member /the competent 
authority of a Member]  declines to issue an advance 
ruling it shall promptly notify the applicant in writing, 
setting out the relevant facts and the basis for its 
decision. 
 1. Each Member shall issue an advance ruling in 
a reasonable, time bound manner to an applicant that has submitted a written request containing all 
necessary information. If a Member declines to issue 
an advance ruling it shall promptly notify the applicant in writing, setting out the relevant facts and the basis for its decision. 
 Summary of Changes: 
 The statement in Version 5 that Members 
issue advance rulings within 150 days is 
removed ; the Bali Text requires only that 
the ruling be issued in a reasonable, time-
bound manner 
 The Version 5 obligation to provide an 
applicant an opportunity to be heard 
before denying an application for a ruling is removed   
 The Version 5 obligation to provide 
applicant an opportunity to be heard before issuing a ruling is removed  
 In Version 5, an advance ruling was 
defined as binding on both the Member that issued it and the applicant; in the Bali Text the ruling is binding on the Member, 
although Members have the option to 
make the ruling binding on the applicant as well 
 The Version 5 obligation to provide an 
"administrative" review of the ruling or a decision to revoke, mo dify or invalidate a 
ruling is modified ; in the Bali Text the 
obligation is satisfied by any form of 
review ( e.g., judicial)   
 In the Bali Text the matters on which [Provided that no application shall be declined under 
this paragraph unless an opportunity has been given 
to the applicant of being heard.]  Removed 
2. A Member /The competent authority]  may 
decline to issue an advance ruling to an applicant 
where the question raised in the application: 
(a)  is already pending in the applicant's case 
before any governmental agency, appellate 
tribunal or court;  
(b). has already been decided by any appellate 
tribunal or court. 2. A Member may decline to issue an advance 
ruling to an applicant where the question raised in 
the application: 
(a)  is already pending in the applicant's 
case before any governmental agency, 
appellate tribunal or court; or 
(b). has already been decided by any appellate 
tribunal or court.  
3. The advance ruling shall be valid for a 
reasonable period of time after its issuance unless the 
law, facts or circumstances supporting the original 
advance ruling have changed. In cases where the 3. The advance ruling shall be valid for a 
reasonable period of time after its issuance unless 
the law, facts or circumstances supporting the 
original advance ruling have changed.   
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advance ruling was based on [incomplete,] incorrect 
[, false] or misleading information, the 
[Member/competent authority] may revoke, modify 
or invalidate the ruling [with retroactive effect].  Member are required to provide advance 
rulings are limited  to tariff classification 
and origin of goods   
 In the Bali Text, if a Member requires an 
applicant to have legal representation be 
registered in its territory, provisions have been added  to avoid unnecessary 
restrictions to trade, in particular for SME’s 
Is update needed?  1. An update may be needed if you determined 
that you did not comply with Version 5 of this 
measure because: 
 You do not provide an applicant an 
opportunity to be heard before denying 
an application for a binding ruling or 
issuing the ruling (this obligation is now removed) 
 You do not issue rulings within 150 days 
(this specific time period is replaced with "a reasonable, time-bound 
manner"), or 
 You do not issue rulings on matters 
other than tariff classification and origin of goods (in the Bali Text rulings 
are required to be issued only tariff 
classification and origin questions; issuance of rulings on other questions 
are optional) 
2. An update may be needed if you require the 
applicant to have legal representation or be 
registered in your territory and such 
requirements restrict categories of persons 
who can apply for rulings, or are not clear or transparent.  
 3bis Where the [Member /competent authority]  
revokes, modifies or invali dates the advance ruling, it 
shall provide written notice to the applicant setting 
out the relevant facts and the basis for its decision. 4. Where the Member revokes, modifies or 
invalidates the advance ruling, it shall provide 
written notice to the applicant setting out the 
relevant facts and the basis for its decision. Where a 
Member revokes, modifies or invalidates advance 
rulings with retroactive effect, it may only do so 
where the ruling was based on incomplete, incorrect, 
false or misleading information.  
3ter  [On a request received from the applicant, the 
[Member/competent authority] shall, before issuing 
the advance ruling, provide an opportunity to the 
applicant of [being heard], either in person or 
through a duly authorized representative.] Removed 
[An advance ruling issued by [a Member /the 
competent authority]  shall be binding only on: 
 
(a)  the applicant who had sought it; and 
 (b)  the customs authorities  in respect of the 
applicant.]  5 An advance ruling issued by a Member shall 
be binding on that Member  in respect of the 
applicant that sought it.  The Member may provide 
that the advance ruling be binding on the applicant.  
4. A Member shall publish, at a minimum: 
(a). T he requirements for the 
application for an advance ruling, including 
the information to be provided and the format; 
(b). T he time period by which it will 
issue an advance ruling; and 
(c). T he length of time for which the 
advance ruling is valid. 6. Each Member shall publish, at a minimum: 
a. t he requirements for the application for 
an advance ruling, including the information 
to be provided and the format; 
b. t he time period by which it will issue an 
advance ruling; and  
c. t he length of time for which the advance 
ruling is valid.  
5. A  Member [shall][may]  provide, upon written 
request of an applicant, an administrative  review of 
the advance ruling or the decision to revoke, modify 7. Each  Member shall provide, upon written 
request of an applicant, review of the advance ruling 
or the decision to revoke, modify or invalidate the  
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or invalidate the advance ruling.4  advance ruling.5  
6. A Member shall endeavour to make publicly 
available any information on advance rulings which it 
considers to be of significant interest to other 
interested parties, taking into account the need to protect commercially confidential information. 8. Each  Member shall endeavour to make 
publicly available any information on advance rulings 
which it considers to be of significant interest to 
other interested parties, taking into account the need to protect commercially confidential 
information. 
7. Definitions: 
(a). An advance ruling is a written decision  [or 
statement]  provided by a Member to an applicant 
prior to the importation of a good covered by the 
application that sets forth the treatment that the 
Member shall provide to the good at the time of importation [or exportation]  with regard to [the 
following, where they are implemented by Members:] 9. Definitions and scope : 
a. An advance ruling is a written decision 
provided by a Member to an applicant prior to the 
importation of a good covered by the application 
that sets forth the treatment that the Member shall 
provide to the good at the time of importation with regard to : 
(i). the good's tariff classification [[including] the 
applied duty rate for the product [or, where 
appropriate, the way the applied rate of duty is 
calculated]]; i. the good's tariff classification and 
ii. the origin of the good ;6 
  
 [(ii). T he appropriate method and the application of 
the method  to be used for determining the customs 
value under a particular set of facts; ] 
[(iii) The application of the Member's requirements 
for duty drawback, deferral, [or other  relief from 
customs duties ];] 
[(iv) T he application of the Member's requirements b. In addition to advance rulings defined in 
subparagraph 3.9 a., Members are encouraged to 
provide advance rulings on:  
i. the appropriate method or criteria,  and the 
application thereof,  to be used for determining the 
customs value under a particular set of facts;  
ii. the applicability  of the Member's requirements 
for relief or exemption  from customs duties;  
iii. the application of the Member's requirements 
for quotas, including tariff quotas; and 
                                               
4 [A Member is not required to provide a [judicial] [right of] appe al of an advanced ruling or a decision to revoke or modify an  advance ruling.]  
5 Under this paragraph: a) a review may, before or after the ruling  has been acted upon, be provided by the official, office or a uthority that issued the ruling, a higher or 
independent administrative authority, or a judicial authority; and b) a Member is not required to provide the applicant with re course to Article 4.1.1 of this Agreement.  
6 It is understood that an advance ruling on the origin of a good  may be an assessment  of origin for the pu rposes of the Agreeme nt on Rules of Origin where the ruling 
meets the requirements of this Agreement and the Agreement on the Rules of Origin.  Likewise, an assessment of origin under the  Agreement on Rules of Origin may be an 
advance ruling on the origin of a good for the purposes of this Agreement where the ruling meets the requirements of both agree ments. Members are not required to establish 
separate arrangements under this provision in addition to those established pursuant to the Rules of Origin Agreement in relati on to the assessment of origin provided that the 
requirements of this Article are fulfilled.  
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for quotas, including tariff quotas; ] 
[(v) The origin of the good;] 
[(vi)A dditional matters for which a Member considers 
it appropriate to issue an advance ruling ;]. iv. any a dditional matters for which a Member 
considers it appropriate to issue an advance ruling. 
(b)  An applicant is an importer, exporter [or 
producer]  or a representative thereof [who meets the 
criteria specified in the national legislation] [of the 
importing Member]. c. An applicant is an exporter, importer or any 
person with a justifiable cause  or a representative 
thereof.  
[A Member may require that an applicant have legal 
representation in its territory ].  d. A Member may require that an applicant have 
legal representation or registration  in its territory. To 
the extent possible, such requirements shall not 
restrict the categories of persons eligible to apply for 
advance rulings, with particular consideration for the 
specific needs of small and medium sized 
enterprises. These requirements shall be clear and 
transparent and not constitute a means of arbitrary 
or unjustifiable discrimination. 
[8.  Members [shall][are encouraged to] provide 
with the advance ruling additional information for the 
applicant relevant to the facts described in the 
request, including the applicable [fees and charges] 
[or, where appropriate, the methods of calculation.]] Removed 
ARTICLE 4: APPEAL OR REVIEW PROCEDURES ARTICLE 4: APPEAL OR REVIEW PROCEDURES  
1. Right to Appeal or Review 1. Right to Appeal or Review  
1.1. Each Member shall provide that any person to 
whom customs [or another relevant border agency]  
issues an administrative decision7 has the right, 
within its territory , [without penalty,]  to: 1.1. Each Member shall provide that any person to 
whom customs issues an administrative decision8 
has the right, within its territory to Summary of Changes: 
 The Version 5 obligation to provide 
administrative and/or judicial review of 
administrative decisions is limited  in the 
Bali Text to decisions made by the customs (a). administrative appeal to or review by an 
administrative authority higher than or a. Same 
                                               
7[A n  a d m i n i s t r a t i v e  d e c i s i o n  i n  t h i s  A r t i c l e  does not cover  a decision without  a binding effect on individual persons in specific cases.]   [ I t  s h a l l  b e  u n d e r s t o o d  t h a t  a n  
administrative decision in this Article covers an administrative omission  as provided for in each Member's laws and regulations.]  
8An administrative decision in this Article means  a decision with a legal effect that affects rights an d obligations of a specific person in an  individual case.  It shall be understood 
that an administrative decision in this Article covers an administrative action within the meaning of Article X of the GATT 1994 or failure to take an  administrative action or 
decision  as provided for in a Member's domestic law and legal system.  For addressing such failure, Me mbers may maintain an alternative administrative mechanism or ju dicial 
recourse to direct the customs authority to promptly issue an ad ministrative decision in place of the right to appeal or review  under subparagraph 1.1 a.   
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independent of the official or office that issued the decision; authority 
 The reference in Version 5 to a right of 
appeal "without penalty" is removed  in the 
Bali Text  
 In the Bali Text, Members will be required 
to ensure a right to further appeal in the event of delays in the decision on appeal 
by the administrative authority (Version 5 
required Members only to "endeavour" to ensure this further appeal) 
Is update needed?  
1. An update may be necessary if you 
determined you did not comply with this measure because  you do not provide for 
appeals against administrative decisions by 
authorities other than the customs administration (in the Bali Text, only appeals 
against customs decisions are included). 
2. An update may be necessary if you do not 
provide a mechanism for further appeal in 
cases where the administrative appeal decision 
is delayed. and [/ or ] 
 and / or  
(b). judicial appeal or review of the decision.  b. Same 
1.2 The legislation of each Member may require 
administrative appeal or review to be initiated prior to 
judicial appeal or review. Same 
1.3 Members shall ensure that their appeal or 
review procedures are carried out in a non-
discriminatory manner. Same  
1.4 Each Member [shall endeavour to]  ensure that, 
in a case where the decision on appeal or review 
under subparagraph 1.1 (a).  is not given either (i). 
within set periods as specified in its laws or 
regulations or (ii). without undue delay, the petitioner 
has the right to further appeal to or further review by 
the next higher or independent administrative 
authority or the judicial authority. ]. 1.4 Each Member shall ensure that, in a case 
where the decision on appeal or review under subparagraph 1.1 a. is not given either i. within set 
periods as specified in its laws or regulations or ii. 
without undue delay, the petitioner has the right to either  further appeal to or further review by the 
administrative authority or the judicial authority  or 
any other recourse to the judicial authority.9 
2. Appeal Mechanism [in a Customs Union] 
[that is a WTO Member] Removed   
 [2.1 There shall be a mechanism [for redress of][to 
address] adverse findings of inspection authorities [at 
the import points of a customs union] [that is a WTO 
Member].  [In order to ensure quick and uniform 
appellate decisions, appeals against findings [of 
inspection authorities] at the level of a Member state 
of a customs union [that is a WTO Member] shall be 
heard and decided at the customs union level.]  [Such 
appellate decisions shall be binding on the inspection 
authorities of all Member states of a customs union.] Removed Summary of Changes: 
 Provision removed  in its entirety 
Is update needed?  
You may simply delete your assessment 
results related to this provision.  
 
                                               
9 Nothing in this paragraph shall prevent Members from recognizing ad ministrative silence on  appeal or review as a decision in f avour of the petitioner in accordance with its 
laws and regulations.  
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[that is a WTO Member]]  
2.2  [The decisions of administrative and judicial 
tribunals under paragraph 1.1 shall govern the 
practice of customs and other relevant agencies 
throughout the territory of [the] [each] Member. 
[including any Member that is a customs union] ]  Removed 
Alt 210  (for both 2.1 and 2.2) [The highest 
appeal level available to a trader shall have the 
authority to issue decisions across the territory of the 
whole Member with a view to achieving uniformity in 
administrative/customs procedures to the extent 
possible.] 
[Customs unions should progressively adopt the 
provisions contained in paragraph 2.1] Removed 
ARTICLE 5: OTHER MEASURES TO ENHANCE 
IMPARTIALITY, NON-DISCRIMINATION AND TRANSPARENCY    
[1. Import Alerts/Rapid Alerts  1. Notifications for enhanced controls or 
inspections   
[1.1 A Member [may][will] introduce or maintain in 
its domestic regulatory regime a system of import 
alert/rapid alert to [address risk related to] [animal 
health, plant health and food safety] [monitor and 
ensure the quality of] imported [goods, especially] 
food products.] Removed Summary of Changes: 
 The Bali Text clarifies  that this paragraph 
applies only if a Member adopts or 
maintains a system to issue notifications or 
guidance to its border authorities to enhance the level of controls/inspections (that is, it does not require a Member to 
introduce such a system, as suggested in 
Version 5) 
 The Bali Text restates and clarifies  the 
disciplines that shall apply where a 
Member issues notifications or guidance for enhanced controls or inspections to border 
authorities concerning food, beverage or 
feedstuffs: 1.2 Where a Member introduces  or maintains a 
system of import alert/rapid alert , the following 
disciplines shall apply: 
 Where a Member adopts  or maintains a system of 
issuing notifications or guidance to its concerned 
authorities for enhancing the level of controls or 
inspections at the border in respect of foods, 
beverages or feedstuffs covered under the 
notification or guidance for protecting human, 
animal, or plant life or health within its territory , the 
following disciplines shall apply:  
(a). A Member shall apply an import alert/rapid 
alert system only on the basis of established positive a. each Member may, as appropriate, issue the 
notification or guidance based on risk. 
                                               
10 The purpose of keeping the Alternate is to provide ideas.  
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evidence of, [or reasonable doubt of] violation of the 
prescribed objective standards by imports from the 
country/exporter concerned. o Notifications are issued based on risk (in 
Version 5, alerts issued on the basis of 
established positive evidence or reasonable doubt of violations); 
o Notifications apply uniformly only to 
points of entry where SPS conditions on 
which a notification is based apply (in 
Version 5, the special inspections were 
to be based on uniform and objective standards and conducted in uniform 
manner at all import points); 
o Members are required to promptly 
terminate or suspend the notification or 
guidance when circumstances giving 
rise to it no longer exist or can be dealt 
with in a less trade restrictive manner (in Version 5, there was no mention of 
suspension, only termination); 
o The Bali Text removes  the Version 5 
explication that 6 successive "clean" 
import consignments shall be deemed to 
indicate that the circumstances giving rise to the notification no longer exist ; 
o In the Bali Text Members shall promptly 
publish a decision to terminate or 
suspend the notification or guidance or 
inform the exporting Member or the 
importer (in Version 5, there was no 
option to inform the exporting Member or importer in place of publication); 
 The Bali Text removes  the Version 5 
obligation that an importing country notify 
the competent authority of the exporting country when it ascertains that a 
consignment does not meet the importing 
country’s standards 
 
Is update needed?  
1. No update is needed if you determined that (b) Once a Member issues an alert notification, the 
Member shall ensure that special inspections are 
based on uniform objective standards. The Member 
shall also ensure that such inspections are conducted 
in a uniform manner [at all import points throughout 
the territory of the Member.] b. each Member may issue the notification or 
guidance so that it applies uniformly only to those 
points of entry where the sanitary and phytosanitary 
conditions on which the notification or guidance are 
based apply.  
(c). A Member shall promptly terminate the alert 
[notification ] and its consequent actions if  
circumstances giving rise to the alert notification  no 
longer exist, or if changed circumstances can be 
addressed in a less trade restrictive manner. [Circumstances giving rise to an alert 
notification would be deemed to no longer exist if 
[six] successive consignments imported from the 
country/exporter [Member] concerned have fulfilled 
the prescribed objective standards, after issuance of 
the alert notification.]  c. each  Member shall promptly terminate or 
suspend the notification or guidance when  
circumstances giving rise to it no longer exist, or if 
changed circumstances can be addressed in a less 
trade restrictive manner.  
(d) A Member shall  publish the announcement of 
termination of an [alert notification]  in a non-
discriminatory and easily accessible manner  [within 
15 days from the date of decision to terminate the 
[alert notification]].  d. when a Member decides to terminate or 
suspend the notification or guidance, it shall, as 
appropriate, promptly  publish the announcement of 
its termination or suspension  in a non-discriminatory 
and easily accessible manner, or inform the 
exporting Member or the importer . 
(e). [Where the competent authority of the 
importing country ascertains, through the rapid alert 
system and on the basis of scientific evidence, that a 
consignment does not meet the objective standards 
prescribed by the importing country, it shall notify the 
competent authority of the exporting country]. Removed  
Definitions 
Import alert/rapid alert system is a border control 
mechanism to monitor and ensure the quality of 
imported [agricultural] goods [in cases of risk related 
to food safety].  The system is operated through 
issuance of an alert notification by a Member to 
concerned authorities for special inspection of goods 
covered under the alert notification. ] Removed   
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you complied with Version 5 because  you do 
not have or will not introduce such a system of 
notifications or guidance. 
2. If you do maintain or will introduce such a 
system, you should re-examine the disciplines 
set out under paragraph 1 to determine whether an update may be needed  
 These have been significantly revised 
and clarified, and as such may change your earlier conclusions. 
3. An update may be needed if you determined 
you did not comply with Version 5 because you 
do not inform the competent authority of the 
exporting country when you ascertain that a 
consignment does not meet your country’s 
relevant standards  
 This obligation is removed from the Bali 
Text. 
2. Detention   
2.1 Alt 1.  A Member [shall][may] [notify][ inform ] 
the importer or his authorized agent  promptly in case 
of detention of imported goods for inspection by 
Customs or any other competent authority. A Member shall inform the carrier or  importer 
promptly in case of detention of goods  declared for 
importation,  for inspection by Customs or any other 
competent authority.  Summary of Changes: 
 In the Bali Text, where imported goods are 
detained, a Member will be required to 
inform either  the importer or the carrier (in 
Version 5, the option to inform the carrier 
was not mentioned) 
 The Version 5 obligation that a Member 
notify the competent authority of the exporting country of the detention (Version 
5, ALT 2) is removed in the Bali Text 
Is update needed?  
1. No update would appear to be necessary if 
you determined that you complied with Version 
5. 
2 .  U p d a t e  m a y  b e  n e e d e d  i f  y o u  d e t e r m i n e d  
that you did NOT comply with Version 5 
because  you do not notify the importer, but in 
fact you do notify the carrier of the detention [Alt 2 In case of detention of imported goods for 
inspection by the competent authority of the 
importing country, it shall directly and immediately 
inform the competent authority of the exporting 
country by any means of communication, and shall 
promptly provide the importer or his authorized agent 
with information regarding the detention.] Removed   
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(this option is provided in the Bali Text).  
3 .  U p d a t e  m a y  b e  n e e d e d  i f  y o u  d e t e r m i n e d  
you did NOT comply with Version 5 because you do not notify the exporting country of the 
detention (ALT 2) (this obligation is removed in 
the Bali Text).  
[3. Test Procedures     
3.1. A Member shall grant an opportunity for a 
confirmatory  test in case the test result of a sample 
shows an adverse finding. 
 3.1. A Member may, upon request,  grant an 
opportunity for a second  test in case the first test 
result of a sample taken upon arrival of goods 
declared for importation  shows an adverse finding. 
 Summary of Changes: 
 In the Bali Text, the obligation to allow an 
opportunity for a second test is made discretionary ("A Member may…"); in 
Version 5, this was mandatory ("A Member 
shall grant an opportunity…").  
 The Version 5 obligation to prescribe 
procedures for the conduct of the 
 
confirmatory test is removed  
 In the Bali Text, a Member may either  
publish the names and addresses of 
laboratories where second tests may be 
done or provide this information directly to 
the importer (in Version 5, only the 
publication option was included) 
 The importer or exporter’s option provided 
in Version 5 to have recourse to any accredited regional or international 
laboratory for the second test where the 
Member does not have a duly accredited laboratory is removed  
 Obligations of Members upon receipt of 
second test results are modified  in the Bali 
Text 
 
Is update needed?  
1. No update would appear to be needed if you 
determined that you complied with Version 5. 
2. An update may be necessary if you 
determined that you did not comply with 3.2 A Member shall prescribe a procedure for 
conducting a confirmatory test [as well as any other 
elements for its application]. Removed  
3.3  A Member shall publish names and addresses 
of accredited laboratories  in a non-discriminatory and 
easily accessible manner, where confirmatory tests 
can be carried out. 
[If it does not have duly accredited laboratories, the 
importer or exporter concerned may have recourse to 
any accredited regional or international laboratory]. 3.2 A Member shall  either  publish , in a non-
discriminatory and easily accessible manner, the 
name and address of any laboratory  where the test 
can be carried out or provide this information to the 
importer when it is granted the opportunity under 
paragraph 3.1 . 
3.4  Findings of a confirmatory test shall be valid 
and accepted uniformly throughout the territory of 
the Member.] 
[In the event of any discrep ancy between the results 
of the tests conducted by the competent authority of 
the importing country and the accredited independent 
laboratory, the competent authorities of both parties 
shall establish contact as quickly as possible in order 
to institute the necessary administrative measures to 
resolve the situation].  3.3  A Member shall consider the result of the 
second test in the release and clearance of goods, 
and, if appropriate, may accept the results of such 
test.  
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Version 5 because   
 you allow a second test on a 
discretionary basis (rather than mandatory, as was required in Version 
5); 
 you do not prescribe procedures for 
conduct of confirmatory tests (this 
requirement has been removed in the 
Bali Text); 
 you do not permit/accept second test 
results from regional or international 
laboratories (this option was removed in the Bali Text); 
 you do not apply the procedures 
described in Version 5 with respect to 
treatment of the results of a second test (these have been simplified in the 
Bali Text) 
ARTICLE 6:  DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN CONNECTION 
WITH IMPORTATION AND EXPORTATION
11 ARTICLE 6: DISCIPLINES ON FEES AND 
CHARGES IMPOSED ON OR IN CONNECTION 
WITH IMPORTATION AND EXPORTATION  
1. Disciplines on Fees and Charges Imposed 
on or in Connection with Importation and Exportation 1. General Disciplines on Fees and Charges 
Imposed on or in Connection with Importation 
and Exportation  
1.1 The provisions of this article  shall apply to all 
fees and charges (other than import and export 
duties and other than taxes within the purview of 
Article III of GATT 1994 ) imposed by [customs and 
other governmental agencies] [ Members ] [or bodies 
that act on behalf of governmental agencies on 
matters of customs intervention]12 on or in 
connection with importation or exportation of goods .   1.1 The provisions of paragraph 6.1  shall apply to 
all fees and charges other than import and export 
duties and other than taxes within the purview of 
Article III of GATT 1994 imposed by Members on or 
in connection with importation or exportation of goods.  Summary of Changes: 
 In the Bali Text, the specific disciplines 
concerning the amount of fees and 
charges, and the scope of administrative 
costs that may be recovered by means of such fees and charges, has been limited  to 
fees and charges for customs processing of 
Such fees and charges shall be imposed only for Revised and incorporated in paragraph 6.2 
                                               
11 Members reserve the right to make proposals to treat fees and charges in connection with transit in this article depending on their final treatment in Article 11 on 
transit. 
12 This bracket can be removed once the issu e is addressed in a cross-cutting manner.  
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services rendered [or requested] in connection with 
importation or exportation of goods or for any 
formality required for undertaking such importation or 
exportation.  goods  
Is update needed?  1. No update would appear to be needed if you 
determined that you complied with Version 5. 
2. An update may be necessary if you found 
that did not comply with Version 5 of this measure because  your results were based on 
fees and charges imposed for purposes other 
than customs processing ( e.g., fees and 
charges imposed on or in connection with 
importation or exportation by other 
government agencies)  [1.2  Fees and charges shall be limited in amount to 
the approximate cost of the services rendered.] Revised and incorporated in paragraph 6.2  
[The cost of services rendered shall be understood to 
refer broadly to all costs related to the provision of 
services including reasonable infrastructure-related, 
capital cost recovery, and continuing personnel 
training, equipment and software upgrades and 
maintenance related costs and expenses.] 
 Revised and incorporated in paragraph 6.2  
[1.3  No fees or charges [shall][should] be levied on 
an ad valorem  basis[, unless the amount is limited to 
the approximate cost of the services rendered]]. Removed  
1.4  Information on fees and charges shall be 
published in accordance with Article 1 of this 
Agreement.  This information shall include the fees 
and charges that will be applied, reason for such fees 
and charges, the responsible authority and when and how payment is to be made. 1.2 Information on fees and charges shall be 
published in accordance with Article 1 of this 
Agreement.  This information shall include the fees 
and charges that will be applied, the reason for such 
fees and charges, the responsible authority and 
when and how payment is to be made. 
1.5  A n  a d e q u a t e  t i m e  p e r i o d  s h a l l  b e  a c c o r d e d  
between the publication of new or amended fees and 
charges and their entry into force except in urgent 
circumstances [or when justified by legitimate public 
policy objectives].  Such fees and charges shall not be 
applied until information on these  has been 
published. 1.3 An adequate time period shall be accorded 
between the publication of new or amended fees and 
charges and their entry into force except in urgent 
circumstances.  Such fees and charges shall not be 
applied until information on them has been 
published. 
1.6  Each Member shall periodically review its fees 
and charges with a view to reducing their number and 
diversity, where practicable. 1.4 Each Member shall periodically review its fees 
and charges with a view to reducing their number 
and diversity, where practicable. 
 2. Specific disciplines on Fees and Charges 
Imposed on or in Connection with Importation 
and Exportation 
 2.1 Fees and charges for customs processing: 
i. shall be limited in amount to the approximate  
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cost of the services rendered on or in connection 
with the specific import or export operation in 
question; and 
ii. are not required to be linked to a specific import 
or export operation provided they are levied for 
services that are closely connected to the 
customs processing of goods.  
2. Penalty Disciplines  3. Penalty Disciplines   
 3.1 For the purpose of Article 6.3, the term 
"penalties" shall mean those imposed by a Member's 
customs administration for a breach of the Member's 
customs law, regulation, or procedural requirement. Summary of Changes: 
 The Version 5 provision requiring or 
encouraging Members to adopt a fixed 
time period within which a penalty claim 
may be made (a "statute of limitations") is removed  
 The Version 5 provision requiring a 
Member to consider, where appropriate, a 
person’s voluntary prior disclosure of a violation as a mitigating factor in setting a 
penalty amount is revised  (the Bali Text, 
Members are simply "encouraged" to 
consider such a disclosure as a mitigating 
factor) 
 The prohibition in Version 5 against 
payment of a fixed portion or percentage of a penalty to a government official as 
remuneration has been removed  and 
replaced  in the Bali Text with a general 
prohibition against creating incentives for 
assessment of penalties that would not be 
proportionate to the offense  
Is update needed?  
1. An update may be needed if you determined 
you did not comply with this measure because  
you did not fix a time limit for making a 
penalty claim (this obligation has now been 2.1 Each Member shall ensure that penalties for a 
breach of a customs law, regulation, or procedural 
requirement are imposed only on the person(s) 
responsible for the breach under its laws. 3.2 Same   
2.2 The penalty imposed shall depend on the facts 
and circumstances of the case , [such as, where 
applicable, the record of the person in its dealings 
with customs,]  and shall be commensurate with the 
degree and severity of the breach. 3.3 The penalty imposed shall depend on the facts 
and circumstances of the case and shall be 
commensurate with the degree and severity of the 
breach.  
[2.3 Each Member shall ensure that it maintains 
procedures  to avoid conflicts of interest in the 
assessment and collection of penalties and 
duties .][No portion of the remuneration of a 
government official shall be calculated as a fixed 
portion or  percentage of any penalties or duties 
assessed or collected.] [other than the rewards 
approved under the national legislation.] 13  3.4 Each Member shall ensure that it maintains 
measures  to avoid : 
i. conflicts of interest in the assessment and 
collection of penalties and duties ; and 
ii. creating an incentive for the assessment or  
collection of a penalty that is inconsistent with 
paragraph 3.3. 
2.4 Each Member shall ensure that when a penalty 
is imposed for a breach of customs laws, regulations, 
or procedural requirements, an explanation in writing is provided to the person(s) upon whom the penalty is imposed specifying the nature of the breach and 3.5 Each Member shall ensure that when a penalty 
is imposed for a breach of customs laws, 
regulations, or procedural requirements, an explanation in writing is provided to the person(s) upon whom the penalty is imposed specifying the 
                                               
13 This paragraph shall not prohibit a Member  from adopting or maintaining a remuneration  system that redistributes penalties or duties collected by a Member to 
individual officials, based on each official’s record in foll owing the Member’s law, regulati ons and procedures, including proc edures to avoid conflicts of interest.  
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the basis for [determining] the penalty [amount]. nature of the breach and the applicable law, 
regulation or procedure under which the amount or 
range of penalty for the breach has been prescribed. removed) 
 
2.5 When a person voluntarily discloses to a 
Member's customs administration the circumstances of a breach of a customs law, regulation, or 
procedural requirement prior to the discovery of the 
breach by the customs administration, the Member shall, where appropriate, consider this fact as a 
potential mitigating factor when establishing a 
penalty for that person. 3.6 When a person voluntarily discloses to a 
Member's customs administration the circumstances 
of a breach of a customs law, regulation, or 
procedural requirement prior to the discovery of the 
breach by the customs administration, the Member is encouraged to , where appropriate, consider this 
fact as a potential mitigating factor when 
establishing a penalty for that person.  
[2.6 Each Member [shall] [is encouraged to] specify 
a fixed, finite period within which it may initiate 
penalty proceedings in connection with a breach of a 
customs law, regulation, or procedural requirement.] Removed 
[2.7 For the purpose of Article 6.2, the term 
"penalties" shall mean civil penalties or those 
imposed administratively.] Revised and incorporated in paragraph 3.1 
2.8 The provisions of this paragraph shall apply 
[,mutatis mutandis ,] to the penalties  imposed by 
Members  on traffic in transit. ] 3.7 The provisions of this paragraph shall apply to 
the penalties on traffic in transit  referred to in 
paragraph 3.1. 
ARTICLE 7: RELEASE AND CLEARANCE OF 
GOODS  ARTICLE 7: RELEASE AND CLEARANCE OF 
GOODS  
1. Pre-arrival Processing 1.  Pre-arrival Processing  
7.1.1 Each Member shall adopt or maintain 
procedures allowing for the submission of import 
documentation , [manifests]  and other required 
information  [to customs and other relevant border 
agencies]  in order to begin processing [and 
examination]  prior to the arrival of goods with a view 
to expediting the [clearance and]  release of goods 
upon arrival. 1.1 Each Member shall adopt or maintain 
procedures allowing for the submission of import 
documentation and other required information , 
including manifests,  in order to begin processing 
prior to the arrival of goods with a view to 
expediting the release of goods upon arrival.  Summary of Changes: 
 The objectives/purposes of pre-arrival 
processing are more narrowly defined:  
o Version 5:  to expedite "the 
[clearance and] release" of goods 
upon arrival 
o The Bali Text: to expedite "the 
release" of goods upon arrival 
 The Version 5 provision allowing Members 
to require additional documents and data 
in connection with this pre-arrival procedure is removed  in the Bali Text 7.1.2  Members shall, as appropriate, provide for 
advance lodging of documents in electronic format for 
pre-arrival processing of such documents. 1.2. Same 
[7.1.3  For pre-arrival processing purposes, Members Removed  
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Updates Needed 
may require (additional) documentation and data 
[(such as tracking notes) only] to the extent that 
such documents and data (including tracking notes) 
are [necessary][useful, inter alia ] for risk 
management purposes, [and to facilitate] [and 
for] the expedited release of goods upon arrival.] Is update needed?  
1. No update would appear to be necessary if 
you determined that you complied with Version 5.  
2. No update would appear to be necessary if 
you determined that you do not comply 
because you have no pre-arrival processing 
procedure. 
3 .  U p d a t e  m a y  b e  n e e d e d  i f  y o u  d e t e r m i n e d  
that you have a pre-arrival procedure but do 
not comply because  your procedure allows for 
expedited release of goods but not clearance 
(in the Bali Text, the procedure is limited to release).  
2. Electronic Payment 2. Electronic Payment  
Each Member [shall] [endeavour to]  adopt or 
maintain procedures allowing , [to the extent 
practicable],  the option of electronic payment for 
[customs] duties, taxes, fees and charges [imposed 
on or in connection with importation and exportation  
of goods.]  Each Member shall , to the extent practicable,  adopt 
or maintain procedures allowing the option of 
electronic payment for duties, taxes, fees and 
charges collected by customs incurred upon  
importation and exportation.  Summary of Changes: 
 In the Bali Text, the obligation to provide 
for electronic payment of duties, taxes, 
fees and charges, where practicable, is 
limited  to such amounts collected by 
customs and incurred upon importation 
and exportation  
Is update needed? 1. An update may be needed if you determined 
that you did not comply with this measure 
because  you considered duties, taxes, fees and 
charges other than those incurred upon 
importation and exportation and collected by 
customs.  
3. Separation of Release from Final Determination of Customs Duties, Taxes, Fees 
and Charges 3. Separation of Release from Final 
Determination of Customs Duties, Taxes, Fees 
and Charges  
[1. Each Member [shall] [is encouraged to]  adopt or 
maintain procedures allowing the release of goods 
prior to the final determination of customs duties, taxes, fees and charges, [if such a determination is 
not done prior to or promptly  upon arrival ] [where 3.1 Each Member shall adopt or maintain 
procedures allowing the release of goods prior to the 
final determination of customs duties, taxes, fees and charges, if such a determination is not done 
prior to , or upon arrival , or as rapidly as possible Summary of Changes: 
 In the Bali Text, release shall be allowed 
prior to final determination of duties and taxes, if that determination is not made  
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upon arrival of goods there is an [unnecessary] delay 
in such determination],  and provided that all other 
regulatory requirements have been met. after arrival and provided that all other regulatory 
requirements have been met.  "as rapidly as possible" after arrival, if not 
before (in Version 5, the procedure is to be made available where there is "an unnecessary delay" following arrival of the 
goods in determination of duty and tax) 
Is update needed? 1. An update may be needed if you 
determined that release of goods under this 
procedure is available only in cases of "unnecessary delay" in final determination of 
duties and taxes (in the Bali Text, the standard 
allows release if final determination of duty and taxes is not done "as rapidly as possible" following arrival of the goods).  2. As a condition for such release, a Member may 
require a guarantee in the form of a surety, a deposit 
or other appropriate instrument provided for in its 
laws and regulations. 3.2  As a condition for such release, a Member 
may require : 
a.  payment of customs duties, taxes, fees 
and charges determined prior to or upon 
arrival of goods and a guarantee for any 
amount not yet determined in the form of a 
surety, a deposit or another appropriate 
instrument provided for in its laws and 
regulations; or 
b. a guarantee in the form of a surety, a 
deposit or other appropriate instrument 
provided for in its laws and regulations 
3. Such guarantee shall not be greater than the 
amount the Member requires to ensure payment of 
customs duties, taxes, fees and charges ultimately 
due for the goods covered by the guarantee. 3.3 Same  
4. In cases where an [offence ] has been detected, a 
guarantee may be required for the penalties and fines 
that may be imposed. 3.4 In cases where an offence requiring imposition 
of monetary penalties or fines  has been detected, a 
guarantee may be required for the penalties and 
fines that may be imposed. 
5. This provision does not prevent Members from 
requiring payment of the [undisputed] part of the 
levied customs duties, taxes, fees and charges, and 
requiring the guarantee solely for the [disputed] part 
of the customs duties, taxes, fees and charges.  Revised and incorporated in paragraph 3.2 
6. The guarantee shall be discharged when it is no 
longer required as set out in 7.3.2.  3.5 The guarantee as set out in paragraphs 3.2 
and 3.4  shall be discharged when it is no longer 
required. 
7.  Nothing in these provisions shall affect the right of 
a Member to examine, detain, seize or confiscate or 
deal with the goods in any manner not otherwise 
inconsistent with the Members WTO rights and 
obligations. [This article is not intended to cover 
cases which involve violations of Members' laws or 3.6 Nothing in these provisions shall affect the 
right of a Member to examine, detain, seize or 
confiscate or deal with the goods in any manner not 
otherwise inconsistent with the Members WTO rights 
and obligations.  
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fraud: in such situations, the release of the goods 
should be governed by Members' laws.]14  
4. Risk Management 4. Risk Management  
4.1 Members  shall  apply [ , to the extent possible, ] 
risk management to customs control in connection 
with importation, exportation and transit.  4.1 Each Member  shall, to the extent possible, 
adopt or maintain a risk management system for  
customs control.  Summary of Changes: 
 In the Bali Text, the selection of 
consignments based on random criteria is 
added  (Version 5 does not refer to random 
selection) 
 Version 7 includes minor revisions to the 
list of suggested risk criteria 
 The Version 5 reference to controls taken 
in context of a customs union is  removed   
Is update needed? 
No update would appear to be necessary [Bis:  A Member shall apply [, to the extent possible,] 
a common risk management system across its entire 
territory.]  Removed  
 4.2. Each Member shall design and apply risk 
management in a manner as to avoid arbitrary or 
unjustifiable discrimination, or disguised restrictions 
to international trade.  
4.2 Members shall concentrate customs control 
[and other relevant border controls ], o n  h i g h  r i s k  
consignments and expedite the release of low risk 
consignments.  4.3 Each Member  shall concentrate customs 
control and , to the extent possible  other relevant 
border controls , o n  h i g h  r i s k  c o n s i g n m e n t s  a n d  
expedite the release of low risk consignments. Each 
Member may also select, on a random basis, 
consignments for such controls as part of its risk 
management.  
[4.3 [Members  shall base risk management ] [In 
applying risk management, Members shall use] [on]  
appropriate selectivity criteria , such as , inter alia , HS 
code, nature  of the goods, country of origin, country 
from which the goods were shipped, value of the 
goods, compliance record of traders, type of means of 
transport and purpose of the stay of the goods in the 
Customs territory.] 4.4 Each Member  shall base risk management on 
assessment of risk through  appropriate selectivity 
criteria . Such selectivity criteria may include , inter 
alia, HS code, nature  and description  of the goods, 
country of origin, country from which the goods 
were shipped, value of the goods, compliance record of traders, and type of means of transport . 
4.4 Members shall design and apply risk 
management in a manner as to avoid arbitrary or 
unjustifiable discrimination [under the same 
conditions], or disguised restrictions to international 
trade. Revised and incorporated in paragraph 4.2  
[4.5 To the extent possible, double controls shall be 
avoided in the release of goods between Members of 
a customs union when this is undertaken in entry or Removed  
                                               
14 The issue addressed in paragraph 4 as set out in Rev. 14 should be addressed horizontally.  
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exit of the countries.] 
 [4.6 Definitions: 
(a) Risk means the potential for non-
compliance with customs and/or other 
relevant laws, regulations or procedural 
requirements connected with the 
importation, exportation or transit of 
goods. 
(b) Risk Management means the systematic 
application of management procedures 
and practices providing customs [and 
other relevant border agencies] with the 
necessary information in order to address 
movements or consignments which 
present a risk. 
(c) Customs Control means measures 
applied by the customs to ensure 
compliance with the laws and regulations 
[or procedural requirements] which the 
Customs is responsible for enforcing.]  Removed  
5. Post-clearance Audit 5. Post-clearance Audit  
Definition 
Post-clearance audit is an audit conducted by 
customs subsequent to the release of goods to ensure 
compliance with customs and other related laws and 
regulations. Removed  Summary of Changes: 
 The Bali Text requires selection of persons 
or consignments for audit to be based on 
risk, including appropriate selectivity 
criteria 
 The Bali Text requires Members to adopt or 
maintain post-clearance audit (Version 5 
included a "best efforts" alternative) 
 
Is update needed? 
1. Update may be necessary if you 
determined that you did comply, but:  
 your customs audit does not use risk to 5.1. Each Member shall [, where possible,]  adopt 
post-clearance audit , with a view to expediting the 
release of goods. . 5.1. With a view to expediting the release of 
goods, e ach Member shall adopt or maintain  post-
clearance audit to ensure compliance with customs 
and other related laws and regulations.  
[5.2 Each Member shall conduct post-clearance 
audits in a transparent manner.  Member s shall notify 
the person s [concerned]  [audited ] of the results of 
each audit, their respective  rights and obligations, 
and the evidence considered, and  reasons for the [5.2  Each Member shall select a person or a 
consignment for post-clearance audit in a risk-based 
manner, which may include appropriate selectivity 
criteria.   Each Member shall conduct post-clearance 
audits in a transparent manner. Where the person is 
involved in the audit process and conclusive results  
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results .] have been achieved the Member  shall, without 
delay,  notify the person whose record is audited of 
the results, the person's  rights and obligations and 
the reasons for the results . select the persons or consignments for 
audit, or 
 you comply on a "best efforts" basis only. 
 5.3 Members acknowledge that the information 
obtained in post-clearance audit may be used in 
further administrative or judicial proceedings. Same 
5.4 Members shall, wherever practicable, use the 
result of post-clearance audit in applying risk 
management. Same 
6. Establishment and Publication of Average 
Release Times15  6. Establishment and Publication of Average Release Times  
6.1 Members [shall] [ are encouraged to ] measure 
and publish their average release time of goods 
periodically and in a consistent manner [, using tools 
such as, inter alia , the WCO Time Release Study ].16 6.1 Members are encouraged to measure and 
publish their average release time of goods 
periodically and in a consistent manner, using tools such as, inter alia , the WCO Time Release Study.
 17 Summary of Changes: 
 The Version 5 provision encouraging 
Members to notify traders if there is a delay in release of goods is removed  
(paragraph 3).  
Is update needed? 1. Update may be necessary if you 
determined that you did NOT comply with 
Version 5 because  traders are not notified 
where there is a delay in clearance (this 
obligation is now removed in The Bali Text). 
6.2 Members are encouraged to share with the Committee their experiences in measuring average 
release times, including methodologies used, 
bottlenecks identified, and any resulting effects on efficiency. Same  
 [6.3 In case of any undue delay in the release of 
goods with respect to the average time published, 
and upon written request by the trader, Members are 
encouraged to inform, in writing, the reasons for the Removed  
                                               
 15 This section does not apply to a Member where import ed goods are generally releas ed instantly on arrival. 
16 Each Member may determine the scope and methodology of such av erage release time measurement in accordance with its needs and capacity. 
17 Each Member may determine the scope and methodology of such av erage release time measurement in accordance with its needs and capacity.  
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delay.] 
 
7. Trade Facilitation Measures for Authorized 
Operators 7. Trade Facilitation Measures for 
Authorized Operators  
7.1 Each Member [shall][may]  provide additional 
trade facilitation measures related to import, export 
and transit formalities and procedures, as listed in   
paragraph 7.3, to operators that meet specified 
criteria, hereinafter called [authorized operators ]. 7.1 Each Member shall provide additional trade 
facilitation measures related to import, export or 
transit formalities and procedures, pursuant to  
paragraph 7.3, to operators who meet specified 
criteria, hereinafter called authorized operators. Summary of Changes: 
 The Bali Text clarifies  that a separate 
authorized operator scheme is not required 
if the benefits are offered to traders 
generally 
 The Bali Text adds "supply chain security" 
to the list of criteria that a Member may 
use to determine authorized operator 
status (paragraph 7.2) 
 The Bali Text clarifies  that Members shall 
provide at least 3 of the benefits listed in 
paragraph 7.3 to an authorized operator 
 The Bali Text removes  the prohibition 
against restricting authorized operator 
status to nationals  
Is update needed?  1. An update would not appear to be needed, 
assuming that you considered all bracketed 
language in your Self-Assessment.    Nothing in this section precludes  a Member from 
offering any of these facilitation measures to all 
operators.  Alternatively,  a Member may offer such  facilitation 
measures through customs procedures generally 
available  to all operators  and not be required to 
establish a separate scheme . 
7.2  [The specified criteria shall be related to 
compliance, or the risk of non-compliance, with 
requirements specified in a Member's laws, 
regulations or procedures [, which may arise as a 
result of providing a facilitation measure under 
paragraph 7.3].]  The specified criteria, which shall be 
published, may include:  7.2  The specified criteria shall be related to 
compliance, or the risk of non-compliance, with requirements specified in a Member's laws, 
regulations or procedures.  The specified criteria, 
which shall be published, may include: 
a. An appropriate record of compliance with 
customs and other related laws and 
regulations , 
b. A system of managing records to allow for 
necessary internal controls , and  
c. Financial solvency, including, where 
appropriate, provision of a sufficient security/guarantee. 
 a. appropriate record of compliance with 
customs and other related laws and 
regulations ; 
b. A system of managing records to allow for 
necessary internal controls;  
c. Financial solvency, including, where 
appropriate, provision of a sufficient security/guarantee ; and  
d.  supply chain security. 
The specified criteria to qualify as an [authorized 
operator ] shall not:  
a. be designed or applied so as to afford or 
create arbitrary or unjustifiable discrimination between operators where 
the same conditions prevail; 
[(b)  include a requirement that the owner of 
the operator be a national of the The specified criteria to qualify as an operator shall 
not:  
a. be designed or applied so as to afford or 
create arbitrary or unjustifiable discrimination between operators where 
the same conditions prevail;  and 
b.  to the extent possible, restrict the 
participation of small and medium-sized  
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Member;] or, 
[(c)  include a requirement based on [the 
size of the operator or] [the value or volume of the operator's imports or 
exports].] enterprises.  
7.3 The trade facilitation measures provided to 
[authorized operators] [ shall] [may]  include [at least 
X] measures , inter alia : 
a. Reduced  documentary and data 
requirements as appropriate; 
b. Fewer  physical inspections and 
examinations [as appropriate ]; 
c. Rapid release time; 
d. deferred payment of duties, taxes, fees 
and charges ;]  
e. [use of comprehensive guarantees ] 
[and/ or reduced guarantees ]; 
f. [a single customs declaration for all 
imports or exports in a given period ;] [and] 
g. clearance of goods at the premises of the 
[authorized operator ] or another place 
authorized by customs .] 7.3 The trade facilitation measures provided 
pursuant to paragraph 7.1 shall include at least 3 of 
the following  measures:18 
a. low documentary and data requirements 
as appropriate; 
b. low rate of  physical inspections and 
examinations as appropriate; 
c. rapid release time  as appropriate ; 
d. deferred payment of duties, taxes, fees 
and charges;  
e. use of comprehensive guarantees or 
reduced guarantees;  
f. a single customs declaration for all 
imports or exports in a given period; and 
g.  clearance of goods at the premises of 
the authorized operator or another place authorized by customs. 
7.4 [Members shall develop [authorized operator s] 
schemes on the basis of international standards, 
where such standards exist, except when they would 
be an inappropriate or ineffective means for the 
fulfillment of the legitimate objectives pursued ]. 7.4 [Members shall are encouraged to develop 
authorized operator schemes on the basis of 
international standards, where such standards exist, 
except when such standards  would be an 
inappropriate or ineffective means for the fulfillment 
of the legitimate objectives pursued. 
7.5 In order to enhance the facilitation measures provided to operators, Members shall afford to other 
Members the possibility to negotiate mutual 
recognition of [authorized operator ] schemes  [on the 
basis of international standards.] . 7.5 In order to enhance the facilitation measures 
provided to operators, Members shall afford to other 
Members the possibility to negotiate mutual 
recognition of authorized operator schemes. 
7.6 In order to promote trade facilitation benefits,  
Members shall share  information within the 7.6 Members shall exchange relevant  information 
within the Committee about authorized operator 
                                               
18 A measure listed in sub-paragraphs a .-g. will be deemed to be provided to authoriz ed operators if it is generally available t o all operators.  
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Committee about authorized operator schemes in force.]
19 schemes in force. 
8. Expedited Shipments  8. Expedited Shipments   
8.1 Each Member [shall][may]  adopt or maintain 
procedures allowing for expedited release of at least 
those goods entered through air cargo facilities to 
persons that apply for such treatment, while maintaining customs control.
20  If a Member employs 
criteria limiting who may apply, the Member may, in 
published criteria, require that the applicant shall, as conditions for qualifying for the application of the 
treatment described in paragraphs 8.2 (a) – (f)  to its 
expedited shipments: 8.1 Each Member shall adopt or maintain 
procedures allowing for expedited release of at least 
those goods entered through air cargo facilities to 
persons that apply for such treatment, while maintaining customs control.
21  I f  a  M e m b e r  
employs criteria22 limiting who may apply, the 
Member may, in published criteria, require that the 
applicant shall, as conditions for qualifying for the 
application of the treatment described in paragraphs 
8.2 a – d. to its expedited shipments:  Summary of Changes: 
 The Bali Text removes  4 criteria from list 
of criteria that a Member might require a 
person to meet to qualify for use of expedited shipment procedures and adds 1 
 The Bali Text requires Members, to the 
extent possible, to release "certain shipments" under the procedure on the 
basis of a single submission of information 
(in Version 5, this obligation applied to shipments of de minimis value)   
 The Bali Text requires Members to release 
goods under the procedure "as rapidly as 
possible" after their arrival (in Version 5, 4 different bracketed options as to the timing 
of release were proposed) 
 The Bali Text clarifies  that a Member may 
require additional entry procedures for 
goods released under the procedure,  
 The Bali Text clarifies  that a Member may 
limit the procedure based on the type of 
goods, provided that the procedure is not 
limited to low value goods, such as (a) Provide adequate infrastructure [and 
reimbursement  of customs -related expenses23 to 
allow customs to process its  expedited shipments ], in 
cases where the applicant fulfills the Member's 
requirements for such processing to be performed at 
a dedicated facility; a. p rovide adequate infrastructure and payment  
of customs expenses  related to processing of  
expedited shipments, in cases where the applicant 
fulfills the Member's requirements for such 
processing to be performed at a dedicated facility;  
(b) S ubmit in advance of the arrival of an 
expedited shipment the information necessary for 
release; b. s ubmit in advance of the arrival of an 
expedited shipment the information necessary for 
release;  
(c) B e assessed fees limited in amount to the 
approximate cost of services rendered in providing 
the treatment described in paragraph 8.2 (a) – (f);  c. b e assessed fees limited in amount to the 
approximate cost of services rendered in providing 
the treatment described in paragraph 8.2a  – d.; 
(d) M aintain a high degree of control over 
expedited shipments through the use of internal 
security, logistics, and tracking technology from pick-
up to delivery; d. m aintain a high degree of control over 
expedited shipments through the use of internal 
security, logistics, and tracking technology from 
pick-up to delivery;   
 e. provide expedited shipment from pick-up to 
delivery; 
(e) A ssume liability for payment of all customs 
duties, taxes, and fees and charges to the customs f. A ssume liability for payment of all customs 
duties, taxes, and fees and charges to the customs 
                                               
19 Members agreed that the question of the work of the Committee should be considered for discussion in a cross-cutting manner at  a later stage. 
20 In cases where a Member has an existing procedure that provides  the treatment in paragraph 2, this provision would not require  that Member to introduce separate 
expedited release procedures. 
21 In cases where a Member has an existing proc edure that provides the treatment in paragraph 8.2, this provision would not require that Member to introduce separate 
expedited release procedures. 
22 Such application criteria, if any, shall be in addition to th e Member's requirements for operat ing with respect to all goods o r shipments entered through air cargo 
facilities. 
23 Consider reimbursement of customs-related expenses at non-dedicated facilities.   
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authority for the goods;  authority for the goods;  documents  
 The Bali Text requires Members to provide, 
to the extent possible, either a de minimis  
shipment value or de minimis  dutiable 
amount for which duties and taxes would 
not be collected (in Version 5, the obligation referenced only a de minimis  
shipment value) 
 The Bali Text clarifies that internal taxes, 
such as VAT or excise, would not be 
subject to the de mimimis  exception 
Is update needed?  1 .  A n  u p d a t e  m a y  b e  r e q u i r e d  i f  y o u  
determined you did not comply with Version 5 
of this measure because  your de minimis  
exception to collection of duty and taxes is-  
(i) based on the amount of duty and tax 
rather than shipment value, or  
(ii) does not excuse payment of internal taxes  
(The Bali Text provides that a de minimis  
exception may be based on shipment value or 
amount of duty, and specifically provides that a Member can exclude internal taxes from the de minimis  exception).   
 
2. Otherwise, as the changes to the text are mainly clarifying, an update would not appear 
to be necessary.   (f) H ave a good record of compliance with customs 
and other related laws and regulations;  g. have  a good record of compliance with 
customs and other related laws and regulations;  
[(g) comply with other conditions directly related to 
the effective enforcement of the Member's laws, 
regulations and procedural requirements, if necessary 
for reasons attributable to differences between the 
Member's expedited release procedures and its non-
expedited release procedures.] h. comply with other conditions directly related 
to the effective enforcement of the Member's laws, 
regulations and procedural requirements, that 
specifically relate to providing the treatment 
described in paragraph 8.2. 
[(h) register with relevant authorities within the 
customs territory subject to the domestic legislation;  Removed 
(i) fulfill the obligations of  visual examination of 
goods in receipt  thereof for the purpose of trade 
security;  Removed  
(j) actively report suspicious information to the 
customs to ensure the compliance with relevant laws 
and regulations; and  Removed  
(k) assume liability to customs for the goods in the 
same manner as if it is the sole carrier.] Removed  
8.2 Subject to paragraphs 8.1 and 8.324, Members 
shall:   
 8.2 Subject to paragraphs 8.1 and 8.3, Members 
shall:  
 
(a) Allow, prior to the arrival of an expedited 
shipment, for the submission and processing, 
including through electronic means, of information 
necessary for the release of the shipment25; Removed 
(b) M inimize the documentation required for the 
release of expedited shipments , [as appropriate], 
[including,  to the extent possible, providing  for 
release based on a single submission of information 
on all goods of de minimis  value in the expedited 
shipments ;] 
 a. minimize the documentation required for the 
release of expedited shipments  in accordance with 
Article 10.1, and  to the extent possible, provide  for 
release based on a single submission of information 
on certain shipments; 
 
(c)  P rovide for expedited shipments to be released 
under normal circumstances within [[3][6][24] 
hours][a reasonable period of time] [consistent with 
national rules and procedures]  after arrival, provided b. p rovide for expedited shipments to be 
released under normal circumstances as rapidly as 
possible  after arrival, provided the information 
required for release has been submitted; 
                                               
24 This addition is intended to make clear that the treatment in paragraph 8.2 need not be provided  if the conditions in paragrap h 7.1 have not been met or, as provided 
in paragraph 8.3, if authorities consider it necessary to obtain additional information or conduct screening or examine goods.  Also, paragraph 8.3 has been modified to confirm 
that expedited treatment need not be provided to restricted goods. 
25 This language may be dropped from the propos ed article should it be adequately addressed in the context of the proposal on rel ease and clearance.  
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the information required for release has been submitted;  
[(d) Apply [without regard to  weight or value ][with 
respect to the nature of the goods], [without 
prejudice to the right of the  Member  to differentiate  
documentation requirements based on value or 
consider value as part of its risk management 
decisions];] c. endeavour to apply the treatment in sub-
paragraphs 8.2 a. and b. to shipments of any  weight 
or value recognizing that a Member is permitted to 
require additional entry procedures, including 
declarations and supporting  documentation and 
payment of duties and taxes, and to limit such 
treatment based on the type of good, provided the 
treatment is not limited to low value goods, such as 
documents; and  
[(e) Allow [under conditions deemed fit by the 
customs] for the release of expedited shipments 
before and without prejudice to the final 
determination and payment of the applicable customs 
duties, taxes, fees and charges owed, if, where so 
required, sufficient guarantee is provided in the form 
of a surety, a deposit, or some other appropriate 
instrument, covering the ultimate payment of the 
customs duties, taxes and fees in connection with the 
importation of the expedited shipments26;] and 
 Removed  
[(f) Provide for a de minimis  shipment value[  to the 
extent possible ,] for which customs duties and taxes 
will not be collected [ aside from certain prescribed 
goods ].27] d. provide,  to the extent possible, for a de 
minimis  shipment value or dutiable amount  for 
which customs duties and taxes will not be collected 
aside from certain prescribed goods.  Internal taxes, 
such as value added taxes and excise taxes, applied 
to imports consistently with Article III of the GATT 
1994 are not subject to this provision. 
[8.3 Nothing in paragraphs 8.1 and 8.2 shall affect 
the right of a Member to examine, detain, seize, 
[confiscate ] or refuse entry to goods, or to carry out 
post-clearance audits, including in connection with 
the use of risk management systems [,  in a manner 
not otherwise inconsistent with the Member's WTO 
rights and obligations] .  [Further, for goods subject to 
[excise taxes, or ] import licensing or similar 8.3 Nothing in paragraphs 8.1 and 8.2 shall affect 
the right of a Member to examine, detain, seize, confiscate or refuse entry to goods, or to carry out 
post-clearance audits, including in connection with 
the use of risk management systems.  Further, nothing in paragraphs 8.1 and 8.2 shall prevent a 
Member from requiring, as a condition for release, 
the submission of additional information and the 
                                               
26 This language may be dropped or modified in light of the language used in Article 8.2, release and clearance. 
27 By virtue of the fact that the goods desc ribed in the last sentence of paragraph 7. 3 need not be provided expedited treatment,  the de minimis  provision would not 
interfere with collection of duties and taxes of such goods (e.g ., liquor).  Furthermore, this provision would not require Memb ers to introduce separate de minimis shipment 
value for goods subject to expedited release procedures.   
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requirements,  nothing in paragraphs 8.1 and 8.2 shall 
prevent a Member  from collecting customs duties or 
taxes, or  from requiring, as a condition for release, 
the submission of additional information and the 
fulfillment of non-automatic licensing requirements. ] fulfillment of non-automatic licensing requirements. 
9. Perishable Goods28  9. Perishable Goods29  
9.1  [Each Member shall limit the controls and 
requirements related to the importation of perishable 
goods to the minimum necessary to ensure 
compliance with its WTO-consistent laws and  
regulations.]  Removed Summary of Changes: 
 In the Bali Text, the definition of 
perishable goods is revised . 
 In Version 7, the conditions for allowing 
release of perishable goods outside of 
business hours are revised . 
 The Bali Text contains the new obligation 
of Members to arrange, or allow the importer to arrange, for proper storage of 
perishable goods pending release 
(Paragraph 9.3)   
Is update needed?  
Paragraph 9.3 of the Bali Text adds the 
obligation that Members "arrange or allow an importer to arrange, for the proper storage of 
perishable goods pending their release."  This 
provision in particular should be examined to determine whether your assessment on the basis of Version 5 requires updating.  
  9.2 [ Each Member shall   
 9.1 With a view to preventing avoidable loss or 
deterioration of perishable goods, and provided all 
regulatory requirements have been met,  each 
Member shall: 
provide for the release of consignments of perishable 
goods under normal circumstances within the shortest 
possible time so as to preserve the quality and 
commercial value of the goods, provided all 
regulatory requirements have been met.]  a. provide for the release of perishable goods 
under normal circumstances within the shortest 
possible time ; and  
 b. provide for the release of perishable goods, in 
exceptional circumstances where it would be 
appropriate to do so, outside the business hours of 
customs and other relevant authorities. 
9.3  [When scheduling examinations,  each Member 
shall give priority  to the examination of perishable 
goods30 with a view to expediting the release of such 
goods and preventing any avoidable loss or 
deterioration.] 9.2 Each Member shall give  appropriate priority to  
perishable goods when scheduling any examinations  
that may be required. 
9.4  [Each Member shall, where appropriate, 
provide for the clearance and release of a 
consignment of perishable goods, at least at its major 
port(s) of entry, outside the business hours of 
Customs and other relevant authorities. The Member Revised and moved to 9.1.b, above 
                                               
28 [For the purposes of this provision, perishable goods are goods that require release within the shortest possible time, as  well as appropriate conditions when stored, to 
preserve their quality and commercial value and prevent avoidable loss or deterioration.].  
29For the purposes of this provision, perishable goods are goods that rapidly decay due to their natural characteristics, in particular in  absence of appropriate storage 
conditions.  
30 [Nothing in this paragraph prevents a Member from givi ng equivalent or higher priority to live animals.]   
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may require the importer to apply for such treatment 
prior to the arrival of the consignment.] 
9.5  [At the request of the importer, the importing 
Member shall allow consignments of perishable goods 
to be cleared at premises designated by the importer, 
provided all other regulatory requirements have been 
met. The importing Member may require that such 
premises have been approved by its relevant 
authorities.] 9.3 Each Member shall either arrange, or allow an 
importer to arrange, for the proper storage of 
perishable goods pending their release.  The 
Member may require that any storage facilities 
arranged by the importer have been approved or 
designated by its relevant authorities.  The 
movement of the goods to those storage facilities, 
including authorizations for the operator moving the 
goods, may be subject to the approval, where 
required, of the relevant authorities.  The Member 
shall, where practicable and consistent with 
domestic legislation, upon the request of the 
importer, provide for any procedures necessary for 
release to take place at those storage facilities. 
9.6  [When a consignment of perishable goods has 
to be held pending the results of an examination, the 
importing Member shall allow the goods to be stored 
in appropriate conditions for their conservation, 
where facilities approved by its relevant authorities 
are available.]  Removed 
9.7 [Whenever the clearance and release of a 
consignment of  perishable goods is delayed to the 
point of causing damage or full loss of the goods 
to be imported, the importing Member shall 
provide , upon request,  a written explanation  on 
the reasons for the delay. ] 9.4 In the case of significant delay in the release 
of perishable goods , and upon written request, the 
importing Member shall , to the extent practicable,  
provide a communication  on the reasons for the 
delay.  
ARTICLE 8:  CONSULARIZATION Removed   
[1. Prohibition of Consular Transaction 
Requirement 
1.1 A Member shall not require a consular 
transaction31, including any related fee or charge, in 
connection with the importation of any good. [To 
ensure the authenticity of all commercial 
documentation, the Member should strengthen Removed  Summary of Changes: 
 Provision removed  in its entirety 
Is update needed?  
You may simply delete your assessment 
results related to this provision. 
                                               
31 Defined as "the procedure of obtaining from a consul of the impo rting Member in the territory of the exporting Member, or in t he territory of a third party, a consular 
invoice or a consular visa for a commercial invoice, certificate of origin, manifest, shippers' export declaration, or any othe r customs documentation in connection with the 
importation of the good."    
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customs cooperation.] ] 
ARTICLE 9:  BORDER AGENCY  COORDINATION  ARTICLE 8:  BORDER AGENCY COOPERATION    
1.  A Member shall ensure that its authorities and 
agencies responsible for border controls and procedures dealing with the importation, exportation 
and transit of goods cooperate with one another and 
coordinate their activities in order to facilitate trade.  Same Summary of Changes: 
 The obligation of a Member in Version 5 to 
endeavour to harmonize procedures of 
national border authorities is removed   
 Two suggested modes/examples of cross-
border cooperation in Version 5 are 
removed   
Is update needed?  
1. No update would appear to be needed if 
you determined that you complied with Version 
5.  
2. Update may be needed if you 
determined that you did not comply with 
Version 5 because  the import, export or transit 
procedures of your national border authorities 
are not harmonized (this obligation is now 
removed in the Bali Text).  [2. A Member shall endeavour [may] to ensure 
that its authorities and agencies responsible for 
border controls and procedures dealing with the 
importation, exportation and transit of goods 
harmonize their procedures.] Removed 
3.   Members shall [,, to the extent possible and 
practical,] cooperate with other Members with whom 
they share a common border and coordinate  
procedures at border crossings to facilitate cross-
border trade.  Such cooperation and coordination may 
include: 2.  Members shall, to the extent possible and 
practicable , cooperate on mutually agreed terms  
with other Members with whom they share a 
common border with a view to coordinating  
procedures at border crossings to facilitate cross-
border trade. Such cooperation and coordination may include: 
(i) Aalignment of working days and hours; Same  
(ii) [(ii) A alignment of procedures and 
formalities; Same  
(iii) Ddevelopment and sharing of common 
facilities; Same  
(iv) Jjoint controls; Same  
(v). Eestablishment of one stop border post 
control;. Same  
(vi) [Establishment of expedited processes 
for goods in transit and physically separate 
infrastructure, such as transit lanes or 
berths32;] Removed 
                                               
32 Subject to how transit is covered in the Agreement, one might have to revisit transit in this article and decide whether to ch ange the language or delete it if covered 
elsewhere.  
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(vii). Exchange of information [in accordance 
with national legislation] [for conducting joint 
controls and recognition of inspection results]. ] Removed 
[ARTICLE 9 BIS:  DECLARATION OF 
TRANSHIPPED OR IN TRANSIT GOODS] 
[DOMESTIC TRANSIT] ARTICLE 9: MOVEMENT OF GOODS UNDER 
CUSTOMS CONTROL INTENDED FOR IMPORT 
  
Alt.1 [When goods being imported have a final 
destination in the territory of that Member other than 
the port of entry,] [Members shall permit [the 
declarant to declare the goods for the relevant import 
customs procedure at the customs office most 
convenient for that purpose,] [that transit or 
transhipped goods are declared for the relevant 
import customs procedure at the customs office of 
destination or the customs office] [where these 
customs formalities can be fulfilled in the territory of 
destination.] Each Member shall, to the extent practicable, and 
provided all regulatory requirements are met, allow 
goods intended for import to be moved within its 
territory under customs control from a customs 
office of entry to another customs office in its 
territory from where the goods would be released or 
cleared.  Summary of Changes: 
 The Bali Text is generally revised to 
remove references to specific customs 
procedures that appeared in Version 5 (e.g., transit, domestic transit, 
transhipment) 
 Specific requirements regarding the 
transhipment procedure set out in Version 5 ("subject to less onerous customs 
procedures than…transit") are removed  
Is update needed?  
An update would not appear to be necessary 
unless you determined that you did not comply 
with the specific conditions for transhipment that were described in Version 5 (Alt.2).  
 Alt.2  [Where any goods imported at a customs 
station of any Member are mentioned in the import 
manifest/report as [for transhipment to][destined for] 
any other customs station of the Member, the 
Customs [may][shall] allow the goods to be [moved 
under a domestic transit procedure] [transhipped] to 
that customs station, without payment of duty, 
subject to such conditions as may be prescribed in 
this behalf.] 	Revised and incorporated in previous paragraph 
[Consignments which are being transhipped33 shall be 
subject to less onerous customs procedures than 
those applied to traffic in transit.] Removed 
ARTICLE 10: FORMALITIES CONNECTED WITH 
IMPORTATION AND EXPORTATION AND TRANSIT ARTICLE 10: FORMALITIES CONNECTED WITH 
IMPORTATION AND EXPORTATION AND TRANSIT  
1. Review of  Formalities and Documentation 
Requirements  1. Formalities and Documentation 
Requirements  
1.1. [With a view to minimizing the incidence and 
complexity of import, export, and transit formalities 
and of decreasing and simplifying import, export and 1.1. With a view to minimizing the incidence and 
complexity of import, export, and transit formalities 
and of decreasing and simplifying import, export and Summary of Changes: 
                                               
33 Defined as " transferred under customs control from the inco ming means of transport to the out-going means of transport within the area of o ne Customs office ."  
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transit documentation requirements: ]  
 transit documentation requirements and taking into 
account the legitimate policy objectives and other 
factors such as changed circumstances, relevant 
new information and business practices, availability 
of techniques and technology, international best 
practices and inputs from interested parties, each 
Member shall review such formalities and 
documentation requirements, and, based on the 
results of the review, ensure, as appropriate, that 
such formalities and documentation requirements:   Paragraphs 1 and 2 in Version 5 are 
restated and merged into a single paragraph  
Is update needed?  
No updates would appear to be required  
 
(a) Each Member [shall] [, as appropriate,] review 
its formalities and documentation requirements 
relating to import, export and transit [at reasonable 
and regular intervals] taking into account changed 
circumstances, relevant new information and business 
practices, availability of techniques and technology, 
international best practices and inputs from 
interested parties.   Incorporated in paragraph 1.1, above.  
 a. are adopted and/or applied with a view to a 
rapid release and clearance of goods, particularly 
perishable goods; 
b. are adopted and/or applied in a manner that 
aims at reducing the time and cost of compliance for 
traders and operators; 
c. are the least trade restrictive measure chosen, 
where two or more alternative measures are 
reasonably available for fulfilling the policy objective 
or objectives in question; and 
d. are not maintained, including parts thereof, if 
no longer required.  
1.2. The Committee shall develop procedures for 
sharing relevant information and best practices as appropriate. 1.2 Same  
2. Reduction/Limitation of Formalities and 
Documentation Requirements Removed  
[2.1 Each Member shall ensure that formalities and 
documentation requirements: Revised and incorporated in paragraph 1.1, above  
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(a)  shall not be adopted if circumstances or 
objectives can be addressed in a less 
trade restrictive manner; 
 (b) shall not be maintained if the 
circumstances or objectives giving rise to 
their adoption no longer exist or if the 
changed circumstances or objectives can 
be addressed in a less trade restrictive 
manner; and 
 
(c)  are applied in a manner as not to 
constitute an unnecessary obstacle to trade.]  
[2.2 Members shall, as appropriate, minimize the 
incidence and complexity of formalities and 
requirements relating to import, export or transit, and 
decrease and simplify documentation requirements.] Revised and incorporated in paragraph 1.1, above  
3. Acceptance of Copies   2. Acceptance of Copies  
3.1. [When import, export or transit formalities of 
Members require presentation of supporting data or 
documents,  Member s shall endeavour to accept paper 
or electronic copies of such documents.   2.1. Each  Member shall , where appropriate,  
endeavour to accept paper or electronic copies of 
supporting documents required for import, export or 
transit formalities.  Summary of Changes: 
 The obligation of one agency of a Member 
to accept a copy of a document from another agency of the Member which holds the original is revised  to-  
o remove the reference to provision 
of an "authenticated copy" and  
o allow the holding agency to 
provide the requesting agency with 
a paper or electronic copy of the 
document or electronic data in 
place of the original, where 
applicable.   
Is update needed?  No updates would appear to be required 3.2. [Where a government agency of a Member 
already holds the original of a required document,  
any other agency of that Member shall accept a copy 
authenticated by  the agency holding the original in 
lieu of the original document. ]  2.2 Where a government agency of a Member 
already holds the original of such a document , any 
other agency of that Member shall accept a paper or 
electronic copy, where applicable, from the agency 
holding the original in lieu of the original document.  
3.3 [Nothing in these provisions shall prevent a 
Member from requiring original documents or data in 
the course of exercising post entry audit.] Removed 
3.4. [A Member shall not require an original or copy 
of export declarations issued by the authorities  of the 
exporting Member as a requirement for importation. 2.3. A Member shall not require an original or copy 
of export declarations submitted to the customs 
authorities  of the exporting Member as a 
requirement for importation.34 
                                               
34 Nothing in this paragraph precludes a Memb er from requiring documents such as certificates, permits or licenses as a requireme nt for the importation of controlled or 
regulated goods.  
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4. Use of International Standards  3. Use of International Standards  
4.1 Members are encouraged to use relevant 
international standards or parts thereof , [such as the 
UN layout key, the UN Trade Data Elements Directory 
and the WCO Data Model and their future updates,]  
as a basis for their importation, exportation or transit 
formalities and procedures except as otherwise provided for in this Agreement. 3.1. Members are encouraged to use relevant 
international standards or parts thereof as a basis 
for their importation, exportation or transit formalities and procedures except as otherwise 
provided for in this Agreement.  Summary of Changes: 
 Examples of relevant international 
standards removed  
 Rebuttable presumption that formalities 
and procedures complying with 
international standards do not create unnecessary obstacles removed  
Is update needed?  
No updates would appear to be required. 
 If you mentioned the examples of international 
standards in your needs assessment, the 
reference can remain.  
The "rebuttable presumption" would not have 
been assessed.  
 [When such formalities and procedures are in 
accordance with relevant international standards, 
they shall be rebuttably presumed not to create an 
unnecessary obstacle to international trade.] Removed 
4.2 Members are encouraged to take part, within 
the limits of their resources, in the preparation and 
periodic review of relevant international standards by appropriate international organizations.  3.2. Same  
4.3 The Committee shall develop procedures35 for 
the sharing by Members of relevant information, and 
best practices, on the implementation of international 
standards, as appropriate. The Committee may also 
invite relevant international organizations to discuss their work on international standards.  As 
appropriate, the Committee may identify specific 
standards that are of particular value to Members. 3.3. Same  
5. Single Window 4. Single Window  
5.1 Members shall, [where practicable] [ endeavour 
to], establish or maintain a single window, enabling 
traders to submit documentation and/or data 
requirements for importation, exportation or transit of goods to a single entry point. [The single window 
shall undertake onward distribution of the 
aforementioned documentation and/or data 4.1 Members shall endeavour to establish or 
maintain a single window, enabling traders to submit 
documentation and/or data requirements for importation, exportation or transit of goods through  
a single entry point to the participating authorities or 
agencies.  After the examination by the participating 
authorities or agencies of the documentation and/or Summary of Changes: 
 Minor changes related to description of 
single window functions are removed  
                                               
35 Members agreed that the question of the work of the Committee should be considered for discussion in a cross-cutting manner at  a later stage.   
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requirements  to the participating authorities or 
agencies .]  After the examination by the participating 
authorities or agencies of the documentation and/or 
data, the results shall be notified to the applicants 
through the single window in a timely manner. data, the results shall be notified to the applicants 
through the single window in a timely manner.  Is update needed?  
No updates would appear to be required 
5.2 In cases where documentation and/or data 
requirements have already been received by the 
single window, the same documentation and/or data 
requirements shall [normally]  not be requested by 
participating authorities or agencies except in urgent 
circumstances and other limited exceptions which are made public. 4.2. In cases where documentation and/or data 
requirements have already been received through  
the single window, the same documentation and/or 
data requirements shall not be requested by 
participating authorities or agencies except in urgent 
circumstances and other limited exceptions which are made public. 
5.3 Members shall notify the Committee the details of operation of the single window. 4.3. Members shall notify to the Committee the 
details of operation of the single window. 
5.4 Members shall, to the extent possible and 
practical, use information technology to support the single window. 4.4. Same  
6. Pre-shipment  [and Post-shipment 
Inspection s] 5. Pre-shipment Inspection  
6.1  Members [where applicable]  shall not require 
the use of pre-shipment inspections [in relation to 
tariff classification and customs valuation ] [other than 
in instances specified by the national legislation].  5.1. Members shall not require the use of pre-
shipment inspections in relation to tariff 
classification and customs valuation.  Summary of Changes: 
 In the Bali Text, the use of pre-shipment 
inspection in relation to tariff classification 
and customs valuation is prohibited without exception (in Version 5, exceptions were allowed "in instances specified by 
national legislation")  
 In the Bali Text, all measures related to 
post-shipment or destination inspection 
are removed  
 In the Bali Text, Members are [Likewise, Members shall not require the use of post-
shipment or destination inspection in relation to tariff 
classification and customs valuation. This is without 
prejudice to checks and controls performed by 
customs or other government agencies in the 
framework of risk management.]  Removed  
[6.2  From the entry into force of this agreement, 
Members  shall [endeavour] not [to] introduce or 
apply any new requirements to use pre-shipment [or 5.2. Without prejudice to the rights of Members to 
use other types of pre-shipment inspection not 
covered by paragraph 5.1 , Members are encouraged   
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post-shipment inspections] referred to in paragraph 
6.1.]  not to introduce or apply new requirements regarding their use .
36 "encouraged" (rather than mandated) not 
to introduce or apply new requirements regarding use of pre-shipment inspection of the type covered by the WTO PSI 
Agreement  
Is update needed?  1. Any Member requiring use of pre-
shipment or post-shipment/destination 
inspection should review these changes to determine impact.  
2. Otherwise, no update needed if you 
determined that you complied because you do not apply or intend to apply pre-shipment or post-shipment/destination inspection.   [6.3 Developing Country Members, including Least 
Developed Country Members, shall [to the extent 
possible] [progressively] implement the provisions of 
paragraph 6.1 subject to their requesting for and 
receiving from other Member(s), the necessary 
technical assistance and capacity building within the 
time period specifically agreed with such Member(s).] Removed  
[7. Use of Customs Brokers  6. Use of Customs Brokers  
7.1 [ Members [shall not ] [are encouraged to not] 
[may] require  the mandatory use of customs 
brokers. ] 
 6.1 Without prejudice to the important policy 
concerns of some Members that currently maintain a 
special role for customs brokers, from the entry into 
force of this agreement Members shall not introduce  
the mandatory use of customs brokers. Summary of Changes: 
 The Bali Text provides that Members shall 
not "introduce" mandatory use of customs 
brokers (Version 5 suggested that 
Members should not maintain such requirements)  
 The Bali Text provides that the prohibition 
against introduction of mandatory use of brokers shall be without prejudice to those Members who currently maintain such 
practices for "important policy concerns" 
(this qualification did not appear in Version 5) 
 Version 5 provision expressly allowing legal 
persons to operate with their own in-house licensed customs broker is removed  [Members, if and when licensing customs brokers, 
shall apply licensing rules that are transparent and 
reasonable.  Revised and incorporated in 6.3 
Legal persons may operate with their own in-house 
customs broker, licensed by the competent 
authority.]  Removed 
Alt. [7.1 Without prejudice to paragraph 7.2, 
Members shall not require the mandatory use of 
customs brokers. incorporated in 6.1  
 6.2. Each Member shall notify and publish its 
measures on the use of customs brokers.  Any 
subsequent modifications thereof shall be notified to 
the Committee and published promptly.  
 6.3. With regard to the licensing of customs 
brokers, Members shall apply rules that are 
                                               
36 This sub-paragraph refers to pre-shipment  inspections covered by the Pre-shipment In spection Agreement, an d does not preclude pre-shipment inspections for SPS 
purposes.  
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transparent and objective.  The Bali Text requires Members to notify 
and publish measures on customs brokers, and notify the Committee of any modifications thereto  
Is update needed?  
1. Update may be needed if you 
determined you did not comply because you 
currently require mandatory use of customs 
brokers due to "important policy concerns" (this would now be permitted under the Bali 
Text; in such cases, you may wish to update 
your Self-Assessment, including the identification of those important policy concerns)  
2. Update may be needed if you do not 
publish measures on customs brokers. 
3. Otherwise, no update would appear to 
be needed.  7.2 Developing country Members shall eliminate 
any requirements for mandatory use of customs 
brokers not later than [X] years from the entry into 
force of this Agreement.  Least-developed country 
Members shall eliminate any requirements for 
mandatory use of customs brokers not later than 
[Y] years from the entry into force of this 
Agreement.] ]  Removed  
[8. Common Border Procedures  [and 
Requirements ] 7. Common Border Procedures and  Uniform 
Documentation  Requirements   
8.1 Each Member shall apply common  [customs ] 
[and other] [border] procedures for [release ] and 
clearance of goods  [at different points of entry and 
exit of the same nature] throughout its territory.  7.1. Each Member shall , subject to paragraph 7.2,  
apply common customs procedures and uniform 
documentation requirements for release and 
clearance of goods throughout its territory.  Summary of Changes: 
 Paragraphs 8 (common border procedures) 
and 9 (common documentation requirements) of Version 5 were merged into one paragraph.  
 Measure in Bali Text is now limited to 
"customs" procedures and uniform documentation requirements, rather than 
border procedures generally (version 5). 
 List of matters where procedures and 
documentation requirements may be 
differentiated added  (paragraph 7.2) in the 
Bali text. [[This shall include adoption of same standards] 
including [fees and charges,] specifications, 
terminologies and definitions, inspection, sampling 
and test methods.]] Removed  
 7.2. Nothing in this Article shall prevent a Member 
from:  
a. differentiating its procedures and 
documentation requirements based on the 
nature and type of goods, or their means of 
transport; 
b. differentiating its procedures and 
documentation requirements for goods  
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based on risk management; 
c. differentiating its procedures and 
documentation requirements to provide total 
or partial exemption from import duties or 
taxes; 
d. applying electronic filing or processing; 
or  
e. differentiating its procedures and 
documentation requirements in a manner 
consistent with the Agreement on Sanitary 
and Phytosanitary Measures. Is update needed?  
1. No update would appear to be needed if 
you determined that you complied with paragraphs 8 and 9 of Version 5. 
2. Update may be needed if you 
determined you did not comply with Version 5 because  of one of the reasons given in new 
paragraph 7.2. 
  
[9. Uniform Forms and Documentation 
Requirements Relating to Clearance]  Removed  
 [9.1] [8.2] All documentation requirements relating 
to [customs] [border] [import, export and transit] 
procedures shall be [uniform and] [applied] 
[administered] uniformly [at different points of entry 
and exit of the same nature] throughout the territory 
of a Member. Revised and incorporated in paragraph 7  
10. Option to Return Rejected Goods to the 
Exporter   8. Rejected Goods  
[10.1 In case of rejection of a consignment  by the 
competent authority of a Member on account of 
failure to meet certain standards [other than goods 
violating intellectual property rights], [rather than 
those of health and environmental protection]  an 
option [shall] [may] first be given to  the importer to 
[re-export][  or to return ] the rejected goods to the 
exporter [subject to the conditions stipulated in the 
national legislation of the Member];  
 8.1  Where goods presented for import are 
rejected  by the competent authority of a Member on 
account of their failure to meet prescribed sanitary 
or phytosanitary regulations or technical regulations, 
the Member shall, subject to and consistent with its 
laws and regulations, allow  the importer to re-
consign  or to return the rejected goods to the 
exporter or another person designated by the 
exporter.   Summary of Changes: 
 The provision is clarified  as applicable only 
to cases of rejection of goods for reasons 
of failure to comply with SPS standards or technical regulations 
 The option to return the goods to a person 
designated by the exporter (rather than the exporter himself) is added . 
 The requirement that the exporting 
country must accept the returned goods that are prohibited or restricted is only upon failure by the importer to exercise this 
option within a reasonable period of time, a different 
course of action, including destruction or of the goods When such an option is given and the importer fails 
to exercise it within a reasonable period of time, the 
competent authority may take a different course of 
action to deal with such non-compliant goods.   
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can be considered by the competent authority. 
 removed.  
Is update needed?  
1. No update is needed if you determined 
that you complied with Version 5.  
2. Update may be needed if you did not 
consider return of goods rejected for reasons of non-compliance with SPS standards or 
technical regulations. 
3. Update may be needed if you 
determined that you did NOT comply with 
Version 5 because : 
 as an exporting country member, you do 
not accept return of prohibited or restricted goods.   [10.2  In the case of return of prohibited and 
restricted goods, the exporting Member shall accept 
the returned goods.] 
 Removed 
11. Temporary Admission of Goods/Inward 
and Outward Processing  9. Temporary Admission of Goods/Inward 
and Outward Processing  
(a) Temporary Admission of Goods 
 a. Same  Summary of Changes: 
 In the Bali Text, the inward processing 
procedure is defined to include duty 
drawback  
 The Version 5 requirement of partial or 
total relief from payment of trade remedies 
under the inward processing procedure is removed   
 The reference in Version 5 to the 
possibility to terminate the inward 
processing procedure by customs procedures other than export is removed  
in the Bali Text 
Is update needed?  1. No update is needed if you determined Each Member shall allow, as provided for in its laws 
and regulations, goods to be brought into a customs 
territory conditionally relieved, totally or partially, 
from payment of import duties and taxes if such goods are brought into a customs territory for a specific purpose, are intended for re-exportation 
within a specific period, and have not undergone any 
change except normal depreciation and wastage due to the use made of them.  Same 
(b) Inward and Outward Processing  b. Same 
(i) Each Member shall allow, as provided for in its 
laws and regulations, inward and outward processing of goods , [or, where applicable, other procedures 
with the same effect], [taking into account relevant 
international standards   (i) Each Member shall allow, as provided for in its 
laws and regulations, inward and outward processing of goods.  Goods allowed for outward 
processing may be re-imported with total or partial 
exemption from import duties and taxes in 
accordance with the Member's laws and regulations  
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in force.  that you complied with Version 5.  
2. Update may be needed if you 
determined that you did NOT comply with Version 5 because : 
 your inward processing procedure does 
NOT provide relief from trade remedies (this is no longer required 
under the Bali Text); or  
 you do not have an inward processing 
procedure (allowing full or partial 
relief from payment of duty and tax 
on goods imported for manufacturing, processing and repair and subsequent exportation) but you do have a duty 
drawback procedure. (ii) For the purposes of this Article, the term 
"inward processing" means the Customs procedure under which certain goods can be brought into a 
Customs territory conditionally relieved totally or 
partially from payment of import duties and taxes  
[and trade remedies  on the basis that such goods are 
[intended for manufacturing, processing or repair and 
subsequent exportation .] [Termination of the inward 
processing procedure may also be allowed by placing 
the goods under another customs regime] . (ii) For the purposes of this Article, the term 
"inward processing" means the Customs procedure under which certain goods can be brought into a 
Customs territory conditionally relieved totally or 
partially from payment of import duties and taxes , 
or eligible for duty drawback,  on the basis that such 
goods are intended for manufacturing, processing or 
repair and subsequent exportation. 
(iii) For the purposes of this Article, the term "outward processing" means the Customs procedure 
[under which goods which are in free circulation in a 
Customs territory may be temporarily exported for 
manufacturing, processing or repair abroad and then 
re-imported  with total or partial exemption from 
import duties and taxes.] . (iii) For the purposes of this Article, the term 
"outward processing" means the Customs procedure 
under which goods which are in free circulation in a 
Customs territory may be temporarily exported for manufacturing, processing or repair abroad and then 
re-imported. 
ARTICLE 11: FREEDOM OF TRANSIT37 ARTICLE 11: FREEDOM OF TRANSIT  
1.  [Goods subject to the provisions on Freedom 
of Transit of GATT 1994 and of this Agreement 
include those moved [via fixed infrastructure] [, inter 
alia pipelines and electricity grids].]  Removed Summary of Changes: 
 The Version 5 provisions regarding the 
scope of transit (application to pipelines, 
electricity grids, and state-owned enterprises) are removed.   
 In the Bali Text, Members shall be 
required, in a manner consistent with their laws and regulations to allow use of 
comprehensive guarantees for transit 
operations or renewal of guarantees without discharge for subsequent consignments (in Version 5, only renewal 
of guarantees was mentioned). 1bis  For greater certainty, nothing in Article V of 
the GATT 1994 or this Agreement shall be construed 
to require a Member: 
 
(a) to build infrastructure of any kind in its 
territory, or to permit the building of 
infrastructure by others, in order to 
facilitate the transit of goods;  
(b) [to provide access to any infrastructure 
for transit unless such infrastructure is 
open to general use by third parties. For 
the purpose of this Agreement, the term 
"general use by third parties" does not Removed 
                                               
37 Members agree that aircraft in transit shall not be subject to the provisions of this Article, consistent with the scope of GA TT Article V.  Members will review whether 
the specific exemption language proposed by Canada: "In accordance with Article V:7 of the GATT 1994, the provisions of this Ar ticle shall not apply to the operation of aircraft 
in transit, but shall apply to air transit of goods (including ba ggage)" should be included in Article 11 when the Relationship  to other WTO Agreements is discussed.  
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include access to infrastructure granted 
on a contractual basis.]]   Members will be required to make 
available information used to set guarantees.  
Is update needed?  
1. You should consider, in particular, the 
changed provisions on guarantees to determine whether an update may be needed 
(11.3 and 11.4) 
2. Otherwise, no update would appear to 
be necessary if you determined that you 
complied with Version 5.  
2. Update may be needed if you 
determined that you did NOT comply with Version 5 because  of the inclusion of goods 
moving by fixed infrastructure (pipelines, 
electricity grids) and state enterprises within the scope of this Article (these have now been 
removed in the Bali Text). 
  2. [ [Each Member undertakes that if it 
establishes or maintains a State enterprise or if an 
enterprise has, formally or in effect, exclusive or 
special privileges, such enterprise shall, in its 
regulations, formalities [fees] and charges – including 
transportation charges –, on or in connection with 
traffic in transit, comply with the provisions on traffic 
in transit of this Agreement [and otherwise act solely 
in accordance with commercial considerations.]]38 
 Removed 
[[3.  Any charges,  regulations or formalities in 
connection with traffic in transit imposed by a 
Member in accordance with Article V of GATT 1994 : 1.  Any regulations or formalities in connection with 
traffic in transit imposed by a Member shall not:  
(a) shall not be more restrictive on traffic in transit 
than necessary [to fulfil a legitimate objective]. Removed 
(b) shall not  be maintained if the circumstances or 
objectives giving rise to their adoption no longer exist 
or if the changed circumstances or objectives can be 
addressed in a less restrictive manner . a. be maintained if the circumstances or 
objectives giving rise to their adoption no longer 
exist or if the changed circumstances or objectives 
can be addressed in a reasonably available  less 
trade restrictive manner , 
(c). shall not  be applied in a manner that would 
constitute a disguised restriction on transit traffic.]  b. be applied in a manner that would constitute a 
disguised restriction on traffic in  transit . 
[Except as otherwise provided in Article V of GATT 
1994, no Member shall impose charges for reasons of 
any kind, including for allowing transit through its 
territory.] [Any charge by a Member consistently with 
Article V of GATT 1994, shall: 
(a) Only be imposed for the administrative 
procedures entailed or transit services provided 
in connection with the transit movement in 
question; 
(b) Not exceed the approximate administrative 
expenses entailed or cost of the transit service 
rendered; and 
(c)  Not be calculated on ad valorem basis.] 
 [Each Member shall periodically review its charges on 
traffic in transit with a view to reducing 2. Traffic in transit shall not be conditioned upon 
collection of any fees or charges imposed in respect 
of transit, except the charges for transportation or 
those commensurate with administrative expenses 
entailed by transit or with the cost of services 
rendered.  
                                               
38 This provision can be deleted to the extent that th e issue will be addressed in a cross-cutting manner.  
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them, where practicable.]] 
3bis  [Each Member shall notify the Committee on 
the objective and duration of all charges, regulations 
or formalities in connection with traffic in transit on a 
regular basis.] 
[Members may draw the Committee's attention to 
examine any measure that under their judgement 
should have been notified by another Member.] 
 
[3ter Members shall not seek, take or maintain any 
voluntary restraints or any other similar measures on 
traffic in transit .]  3. Members shall not seek, take or maintain any 
voluntary restraints or any other similar measures 
on traffic in transit.  This is without prejudice to 
existing and future national regulations, bilateral or 
multilateral arrangements related to regulating 
transport consistent with WTO rules.  
4.  [Members shall not apply discriminatory 
measures to goods in transit, or to vessels or other 
means of transport of other Members, for reasons of 
any kind. This does not exclude the right to resort to 
the exceptions already laid down in WTO Agreements, 
for valid reasons and provided that the measure 
concerned does not constitute a disguised restriction 
on international trade.]  Removed  
5. [With respect to all regulations and formalities 
imposed on or in connection with traffic in transit, 
including charges for transportation, traffic 
regulations, safety regulations and environmental 
regulations, Members shall accord to traffic in transit 
treatment no less favourable than that accorded to 
[export or import traffic/domestic traffic/traffic which 
is not in transit]. This principle refers to like products 
being transported on the same route under like 
conditions.] Removed  
6.   Each Member shall accord to products which will 
be in transit through the territory of any other 
Member treatment no less favourable than that which 
w o u l d  b e  a c c o r d e d  t o  s u c h  p r o d u c t s  i f  t h e y  w e r e  being transported from their place of origin to their 
destination without going through the territory of 4. Same   
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such other Member.  
7. Members are encouraged to make available, 
where practicable, physically separate infrastructure 
(such as lanes, berths and similar) for traffic in 
transit.  5. Same  
8. Formalities, documentation requirements 
and customs controls, in connection with 
traffic in transit, shall not be more 
burdensome than necessary to:a. identify 
the goods and 
b. ensure that  transit requirements [are] 
[have been] met . 6. Formalities, documentation requirements and 
customs controls, in connection with traffic in 
transit, shall not be more burdensome than 
necessary to: 
a. identify the goods ; and 
b. ensure fulfilment of  transit 
requirements. 
9. Once goods have been put under a transit 
procedure and have been authorized to proceed from 
the point of origination in a Member's territory, they 
will not be subject to further customs charges , 
formalities [ or customs inspections]  until they 
conclude their transit at the point of destination 
within the Member's territory.  7. Once goods have been put under a transit 
procedure and have been authorized to proceed 
from the point of origination in a Member's territory, 
they will not be subject to any customs charges , nor 
unnecessary delays  or restrictions  until they 
conclude their transit at the point of destination 
within the Member's territory. 
10. Members shall not apply  quality controls or 
controls of compliance with  technical standards  on 
goods in transit .].  8. Members shall not apply  technical regulations 
and conformity assessment procedures within the 
meaning of the Agreement on Technical Barriers to 
Trade  on goods in transit. 
11. Members shall allow and provide for advance 
filing and processing of transit documentation and 
data prior to the arrival of goods.  9. Same  
12. Once traffic in transit has reached the customs 
office where it exits the territory of the Member, that 
office shall promptly terminate the transit operation if 
transit requirements have been met.  10. Same  
13. [Members may require a guarantee which shall 
not exceed the full amount of the duties or charges 
which may be incurred.] [In exceptional 11.1.  Where a Member requires a guarantee in the 
form of a surety, deposit or other appropriate 
monetary or non-monetary39 instrument for traffic in 
                                               
39 Nothing in this provision shall preclude a Member from maintaining existing procedures whereby the mean of transport can be us ed as a guarantee for traffic in 
transit.  
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circumstances such as penalties for non-compliance 
with laws and regulations once goods have left the 
point of origination, a guarantee may be furnished.]  transit, such guarantee shall be limited to ensuring 
that requirements arising from such traffic in transit 
are fulfilled.  
14. Once the Member has determined that its transit 
requirements have been satisfied, the guarantee shall 
be discharged without delay.40 11.2. Same  
15. [Where a Member requires a guarantee for 
goods in transit, this member shall allow guarantees 
to be renewed for subsequent consignments once a 
previous one is proved to have reached its destination 
[or made exit]]. 11.3 Each Member shall, in a manner consistent 
with its laws and regulations, allow comprehensive 
guarantees which include multiple transactions for 
same operators or renewal of guarantees without 
discharge for subsequent consignments.  
 11.4 Each Member shall make available to the 
public the relevant information it uses to set the 
guarantee, including single transaction and, where 
applicable, multiple transaction guarantee.  
16 [Members shall not  require the use of customs 
convoys for traffic in transit , except for  circumstances 
presenting high risks . The goods subject  to convoy 
requirements shall be included in Members laws or 
regulations and shall be published.  
 
 11.5. Each Member may  require the use of customs 
convoys or customs escorts  for traffic in transit  only 
in circumstances presenting high risks or when 
compliance with customs laws and regulations 
cannot be ensured through the use of guarantees.  
General rules applicable to customs convoys or 
customs escorts  shall be published  in accordance 
with Article 1.   . 
17. Members shall endeavour to cooperate and 
coordinate with one another with a view to enhance 
freedom of transit. Such cooperation and coordination 
may include, but is not limited to an understanding 
on: 
(i) charges; 
(ii) formalities and legal requirements; and 
(iii) the practical operation of transit 
regimes.  12. Same  
18. Each Member shall endeavour to appoint a 
national transit coordinator to which all enquiries and 
proposals by other Members relating to the good 
functioning of transit operations can be addressed. 
 13. Same  
                                               
40 Members agreed to delete the guarantee for "Multiple transactio ns" figure, provided that this is addressed in paragraph 15.   
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ARTICLE 12: CUSTOMS COOPERATION  ARTICLE 12: CUSTOMS COOPERATION  
 1. Measures Promoting Compliance and 
Cooperation 
  
 1.1 Members agree on the importance of ensuring 
that traders are aware of their compliance 
obligations, encouraging voluntary compliance to 
allow importers to self-correct without penalty in 
appropriate circumstances, and applying compliance 
measures to initiate stronger measures for non-
compliant traders.41  The Version 5 provisions of this Article were 
significantly revised and re-ordered in Version 
7, and a number of new provisions were added.   
Given the extent of those changes, it is 
recommended that you re-assess the full text to determine your level of compliance with the 
revised measure and technical 
assistance/capacity building requirements that might be needed to implement.   
   1.2 Members are encouraged to share information 
on best practices in managing customs compliance, 
including through the Committee on Trade 
Facilitation. Members are encouraged to cooperate 
in technical guidance or assistance in building 
capacity for the purposes of administering 
compliance measures, and enhancing their 
effectiveness. 
 2. Exchange of Information 
1.1 Upon request, Members [shall] 
[endeavour][may][in accordance with its domestic 
law] [within the available resources],  exchange 
information [and/or documents] [on Customs 
matters]  in identified cases of import, export [or 
transit], [on mutually agreed terms consistent with 
the requirements of this Article]  where there is 
reason  to doubt the truth or accuracy of a declaration 
submitted by the importer or exporter [or its agent].   
 2.1 Upon request, and subject to the provisions of 
this Article, Members shall exchange the information 
set out in paragraph 6 b. and/or c. for the purpose 
of verifying an import or export declaration  in 
identified cases where there are reasonable grounds  
to doubt the truth or accuracy of the declaration . 
 2.2 Each Member shall notify to the Committee 
the details of its contact point for the exchange of 
this information.  
1.2 [Paragraph 1.1 is subject to the requested 
Member's satisfaction:   Removed 
i) with the verification referred to in paragraph 2; 
and Removed  
                                               
41 Such activity has the overall objective of lowering the frequen cy of non-compliance, and consequently reducing the need for ex change of information in pursuit of 
enforcement.  
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ii) that the required confidentiality of information 
will be maintained, recognizing the importance of 
protecting commercially confidential information in 
safeguarding the commercial interests of traders.] Removed  
 3 Verification  
2. The requesting Member shall ensure that all 
appropriate internal verification has been undertaken 
including, inter alia, verification of the 
importer/exporter and inspection of the documents 
before it requests assistance from another Member.  
[The requesting Member shall share the result of the 
verification with the requested Member.]  A Member shall make a request for information only 
after it has conducted appropriate verification 
procedures of an import or export declaration and 
after it has inspected the available relevant 
documentation.  
 4 Request 
3. The requesting Member shall provide the requested 
Member with a written request, including:  4.1. The requesting Member shall provide the 
requested Member with a written request, through 
paper or electronic means in a mutually agreed WTO 
or other language,  including:   
(a) The matter at issue and reasons for the 
request;  a. the matter at issue including, where 
appropriate and available, the serial number of the 
export declaration corresponding to the import 
declaration in question 
(b). The specific information [and/or documents] 
requested; Revised and incorporated in paragraph 4.1.d  
(c) the purpose for which the Member requires  the 
information  [and/ or the documents] requested b. the purpose s for which the requesting  Member 
is seeking the information or documents, along with 
the names and contact details of the persons about 
which the request relates, if known;  
(d) A confirmation that the Member had conducted 
the verification required by paragraph 2; c. where required by the requested Member, 
provide confirmation42 of the verification where 
appropriate.  
 d. the specific information or documents 
requested; 
(e) The identity [and the legal mandate] of the 
official making the request;  e. the identity of the originating office making 
the request; 
(f) The names and addresses of the persons to 
whom the request relates, if known; and Revised and incorporated in paragraph 4.1.b  
[(g) The applicable legal  provisions in the  domestic 
law, including provisions relating to confidentiality of f. reference to  provisions of the requesting 
Member's  domestic law  and legal system that 
                                               
42 This may include pertinent information on the verification cond ucted under paragraph 12.3. Such information shall be subject t o the level of protection and 
confidentiality specified by the Member conducting the verification.  
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the requesting Member.]   govern the collection, protection, use, disclosure, 
retention and disposal of confidential information 
and personal data; 
 4.2 If the requesting Member is not in a position 
to comply with any of the sub-paragraphs of 4.1, it 
shall specify this in the request. 
 5. Protection and confidentiality 
 5.1 The requesting Member shall, subject to 
paragraph 5.2:  
 a. hold all information or documents provided by 
the requested Member strictly in confidence and 
grant at least the same level of such protection and 
confidentiality as that provided under the domestic 
law and legal system of the requested Member as 
described by it under paragraphs 6.1 b. and 6.1 c.;  
 b. provide the information or documents only to 
the customs authorities dealing with the matter at 
issue and use the information or documents solely 
for the purpose stated in the request unless the 
requested Member agrees otherwise in writing; 
 c. not disclose the information or documents 
without the specific written permission of the 
requested Member; 
 d. not use any unverified information or 
documents from the requested Member as the 
deciding factor towards alleviating the doubt in any 
given circumstance; 
 
 e. respect any case-specific conditions set out by 
the requested Member regarding retention and 
disposal of confidential information or documents 
and personal data; and  
 f. upon request, inform the requested Member 
of any decisions and actions taken on the matter as 
a result of the information or documents provided.  
 5.2 A requesting Member may be unable under its 
domestic law and legal system to comply with any of 
the sub-paragraphs of 5.1. If so, the requesting 
Member shall specify this in the request. 
 5.3. The Requested Member shall treat any 
request, and verification information, received under 
paragraph 4 with at least the same level of  
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protection and confidentiality accorded by the 
requested member to its own similar information. 
 6. Provision of information  
4. T he requested Member [shall] [where 
practicable][may][in accordance with its domestic 
law] 6.1 Subject to the provisions of this article, the 
requested Member shall  promptly: 
 a. respond in writing, through paper or electronic 
means; 
 b. provide the specific information as set out in 
the import or export declaration, or the declaration, 
to the extent it is available, along with a description 
of the level of protection and confidentiality required 
of the requesting Member; 
(a) Provide information only to the extent it is 
available in the import or export declaration(s) 
[within the available resources of its respective 
authorities] [and, if required, at least the details, viz. 
Exporter; Consignor; Carrier; Importer; Consignee; 
[Notify party]; Delivery destination;  Country(ies) of 
routing, to the extent known; Agent, if applicable; 
Tariff code number; Description of Goods; [UNDG 
Number (Dangerous Goods Code), if applicable]; 
Type of packages identification; Quantity of 
goods/Number of packages; Total gross weight; 
[Equipment identification number, if containerized 
and available]; [Equipment size and type 
identification]; [Seal number, if applicable and 
available]; [Total invoice amount]; and [Unique 
consignment reference number.]] 
 c. if requested, provide the specific information 
as set out in the following documents, or the 
documents, submitted in support of the import or 
export declaration, to the extent it is available: 
commercial invoice, packing list, certificate of origin 
and bill of lading, in the form in which these were 
filed, whether paper or electronic, along with a 
description of the level of protection and 
confidentiality required of the requesting Member; 
[(b) If requested, provide documents in support of a 
good declaration, such as commercial invoice, 
packing list, certificate of origin and bill of lading, in 
the form in which these were filed, whether paper or 
electronic;] 
 Revised and incorporated in paragraph 6.1.c 
[(c) C onfirm that the documents provided are true 
copies of the documents submitted by the  
importer/exporter [and accepted by the requested 
Member]; and  d. c onfirm that the documents provided are true 
copies;  
(d) [P rovide the information ][and/ or 
documents][ respond to the request ][to the extent e. provide the information or otherwise respond 
to the request, to the ex tent possible, within 90  
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possible within a period of  90 days ][within reasonable 
time]  from the date of receipt of the request. ] 
 days from the date of the request. 
 
 6.2 The requested Member may require, under its 
domestic law and legal system, an assurance prior 
to the provision of information that the specific 
information will not be used as evidence in criminal 
investigations, judicial proceedings, or in non-
customs proceedings without the specific written 
permission of the requested Member. If the 
requesting Member is not in a position to comply 
with this requirement it should specify this to the 
requested Member. 
 
 7 Postponement or refusal of a request  
 7.1. A requested Member may postpone or refuse 
part or all of a request to provide information, and 
shall so inform the requesting Member of the 
reasons for doing so, where: 
 a. it would be contrary to the public interest as 
reflected in the domestic law and legal system of the 
requested Member.  
 b. its domestic law and legal system prevents 
the release of the information. In such case it shall 
provide the requesting Member with a copy of the 
relevant, specific reference.  
 c. the provision of the information would impede 
law enforcement or otherwise interfere with an on-
going administrative or judicial investigation, 
prosecution or proceeding.   
 d. the consent of the importer or exporter is 
required by domestic law and legal system that 
govern the collection, protection, use, disclosure, 
retention and disposal of confidential information or 
personal data and that consent is not given.  
 e. the request for information is received after 
the expiration of the legal requirement of the 
requested Member for the retention of documents.  
 7.2 In the circumstances of paragraph 4.2, 5.2 or 
6.2 execution of such a request shall be at the 
discretion of the requested Member.   
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 8. Reciprocity  
 If the requesting Member is of the opinion that it 
would be unable to comply with a similar request in 
case such a request was made by the requested 
Member, or if it has not yet implemented this Article, 
it shall state that fact in its request. Execution of 
such a request shall be at the discretion of the 
requested Member. 
 
 9. Administrative burden 
 9.1 The requesting Member shall take into account 
the associated resource and cost implications for the 
requested Member's administration in responding to 
requests for information. The requesting Member 
shall consider the proportionality between its fiscal 
interest in pursuing its request and the efforts to be 
made by the requested Member in providing the 
information.  
 
 9.2 If a requested Member receives an 
unmanageable number of requests for information, 
or a request for information of unmanageable scope 
from one or more requesting Member(s), and is 
unable to meet such requests within a reasonable 
time it may request one or more of the requesting 
Member(s) to prioritize with a view to agreeing on a 
practical limit within its resource constraints. In the 
absence of a mutually-agreed approach, the 
execution of such requests shall be at the discretion 
of the requested Member based on the results of its 
own prioritization. 
 10. Limitations 
5. Such exchange of information [and/or 
documents]  shall not require requested Members to: Requested Members  shall not be required  to: 
(a) M odify the format of their import or export 
declarations or their procedures; a. m odify the format of their import or export 
declarations or procedures;  
(b)  C all for documents other than those submitted 
with the goods  declaration [s];  b. c all for documents other than those submitted 
with the import or export  declaration as specified in 
paragraph 6 c.;   
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(c) I nitiate enquiries to obtain the information;  c. i nitiate enquiries to obtain the information; 
 
(d). M odify the period of retention of such 
information [and/or documents];  
 d. m odify the period of retention of such 
information;  
 
(e) I ntroduce paper documentation where 
electronic format has already been introduced; 
 e. i ntroduce paper documentation where 
electronic format has already been introduced; 
 
[(f) Provide any information for which disclosure is 
not permissible under their domestic laws and 
regulations; or 
 Revised and incorporated in paragraph 7.1.b  
(g) Provide any information furnished by any 
person pursuant to their domestic laws and 
regulations where such person has not given consent 
to the disclosure of the information, where there is 
such a requirement under its domestic laws and 
regulations.] 
 Revised and incorporated in paragraph 7.1.d  
[(h) T ranslate the information [and/ or 
documents].]  f. t ranslate the information ;  
 g. verify the accuracy of the information; 
 h. provide information that would prejudice the 
legitimate commercial interests of particular 
enterprises, public or private. 
6. The request for information [and/or 
documents] shall be made [in one of the three official 
languages of the WTO or] in a language mutually 
acceptable to the requesting and the requested 
Member. 
 Revised and incorporated in paragraph 4.1  
7. The requesting Member shall use the 
information [and/or documents] solely for the 
purposes stated in the request, unless the requested 
Member agrees otherwise in writing. [The requesting 
Member shall be subject to any restrictions imposed 
by the Member providing the information.] 
 Revised and incorporated in paragraphs 5.1.b and 
5.1.e 
8. [Any information [and/or documents] 
exchanged which are by nature confidential or which 
are provided on a confidential basis shall be treated 
as strictly confidential by the [requesting Member. Revised and incorporated in paragraph 5  
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[Any information [and/or documents] exchanged shall 
be granted at least the same level of protection 
provided under the laws and regulations of the 
requested Member] The requesting Member shall 
provide the information only to its customs 
administration and] [authorities concerned who] shall 
not disclose it to any [other governmental agency or] 
third party without the specific permission of the 
requested Member [, except to the extent required in 
[administrative or] judicial proceedings].] 
 
[Such information [and/or documents] shall not be 
used as evidence in a [criminal] [judicial] proceeding 
unless specifically authorized by the requested 
Member.  [In case the government of a requesting 
Member is ordered to provide such information as 
evidence for a [criminal] [judicial] proceeding by the 
court or intends to disclose it to any third party, the 
requesting Member shall obtain specific written 
authorization from the  requested Member in order to 
do so.]] 
 Revised and incorporated in paragraph 6.2 
[The requested Member [may][shall] consider 
whether the confidentiality of the information 
required will be adequately protected before providing 
such authorization.  The requested Member 
[may][shall] decline to authorize such use of the 
information if its laws and regulations will be 
breached by this use.] Revised and incorporated in paragraph 6.2  
9. [In cases where the requested Member is of the 
opinion that exchange of information under these 
provisions is prohibited by its laws and regulations or 
would infringe upon its sovereignty, security, public 
policy, or other substantial interest, or prejudice any 
legitimate commercial, [industrial] or professional 
interest, the request may be refused or may be 
subject to the satisfaction of certain conditions or 
requirements.] 
 Revised and incorporated in paragraph 7 
10. Each Member shall notify the Committee a 
contact point for exchange of information [and/or 
documents].  Revised and incorporated in paragraph 2.2  
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11. [The request for information [and/or 
documents] shall not be made later than  [two years] 
[the time required by the national legislation of the 
requested Member [for the prescription of any offence 
and/or infringement subject to investigation]] after 
the importation or exportation of the goods.]  Revised and incorporated in paragraph 7.1.e 
12. [[A Member shall not make] [A requested 
Member may postpone or refuse] more than 
[X] requests for information [and/or documents] from 
the same Member in a calendar year.]  Revised and incorporated in paragraph 9 
13. A requested Member shall respond in writing, 
whether through paper or electronic means, to a 
request made pursuant to this Article. [If a requested 
Member postpones or refuses a request for one of the 
reasons set out in this Article, it shall communicate 
that reason in its response.]  Revised and incorporated in paragraphs 6.1.a and 
7.1 
14. The requesting Member should inform the 
requested Member about the result of the exchange 
of information if there was a request from the latter 
to so provide.  Revised and incorporated in paragraph 5.1.f  
15. Notwithstanding what is contained in the 
preceding paragraphs, a requested Member may 
postpone or refuse providing information [and/or 
documents] if the provision of such information 
[and/or documents] would interfere with an on-going 
administrative or judicial investigation, prosecution or 
proceeding.   
 Revised and incorporated in paragraph 7.1.c  
16. [If a requesting Member violates any provision 
of this Article or does not treat information received 
from another Member in accordance with the 
requirements of this Agreement, the requested 
Member may refuse any further requests for 
assistance from the requesting Member.] 
 Removed 
 11. Unauthorized use or disclosure 
17. [ In the event of any breach of the conditions of 
use or disclosure of information exchanged under this 
Article, the requesting Member that received the information shall promptly communicate the details of such unauthorized use or disclosure to the requested 
Member that provided the information, and;  11.1. In the event of any breach of the conditions of 
use or disclosure of information exchanged under 
this Article, the requesting Member that received the information shall promptly communicate the details of such unauthorized use or disclosure to the 
requested Member that provided the information,  
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 and; 
 
(a) take the necessary measures to remedy , to the 
extent possible,  the breach , 
 a. take necessary measures to remedy the 
breach ;  
 
(b) take all necessary measures , to the extent 
possible,  to prevent any future unauthorised use  or 
disclosure of information exchanged under this 
Article,  and; 
 b. take necessary measures to prevent any 
future breach;  and; 
 
(c) notify the requested Member of the measures 
referred to in  sub-paragraphs (a) and (b).]  
 c. notify the requested Member of the measures 
taken under  sub-paragraphs a . and b . above.  
 
 11.2. The requested Member may suspend its 
obligations to the requesting Member under this 
Article until the measures set out in paragraph 11.1 
have been taken. 
18. [If the requesting Member would be unable to 
comply with a similar request in case such a request 
was made by the requested Member, it shall state 
that fact in its request.  Execution of such a request 
shall be at the discretion of the requested Member.] 
 Revised and incorporated in paragraph 8  
 12. Bilateral and regional agreements  
19. Nothing in this Article shall be construed to  
prevent a Member from entering into or maintaining a 
bilateral or regional arrangement regarding  sharing of 
customs information . [In the case of an inconsistency 
between a provision of  such an agreement and this 
Article, that agreement shall prevail to the extent of 
the inconsistency].  
 12.1. Nothing in this Article shall prevent a Member 
from entering into or maintaining a bilateral, 
plurilateral,  or regional agreement for  sharing or 
exchange  of customs information  and data, including 
on a secure and rapid basis such as on an automatic 
basis or in advance of the arrival of the 
consignment . 
 
 
 12.2. Nothing in this Article shall be construed to 
alter or affect Members' rights or obligations under 
such bilateral, plurilateral or regional agreements or 
to govern the exchange of customs information and 
data under such other agreements. 
Article 14 National Committee on Trade 
Facilitation 
 Article 13: Institutional Arrangements 
2. National Committee on Trade Facilitation   
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1. Each Member shall establish and/or maintain a national committee on trade facilitation or designate an existing mechanism to facilitate both domestic 
coordination and implementation of provisions of this 
Agreement. 
 Same 
 Summary of Changes: 
 No changes (made except the article 
number). 
Is update needed?  
No.   
 
However, note that this provision does not fall 
under the special and differential treatment provisions (See Section II paragraph 1, SDT General Principles in the Bali Text).  This 
means it must be implemented by entry into 
force of the Agreement.      
Of course you can request technical assistance 
from a donor to help establish and/or maintain a task force.  Just keep the time deadline in 
mind for this one!  
 
 
 
 
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