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WT/PCTF/W/12  
 
2 April 2014  
(14-2016)  Page: 1/31  
Preparatory Committee on Trade Facilitation  Original: English  
 
 COMMENTS ON THE TEXT OF THE TRADE FACILITATION AGREEMENT 
COMMUNICATION FROM SINGAPORE 
 The following communication dated 28 March 2014 is being circulated at the request of 
Singapore for consideration by the Preparatory Committee on Trade Facilitation. 
  Singapore submits its comments and suggestions to the Trade Facilitation Agreement text 
and reserves the right to make further comments and suggestions during the legal review. It has 
not made any comments and suggestions to the Preamble, Articles 1 and 2 as these had already been discussed at the meeting on 10 March 2014.  
 
 
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 WT/PCTF/W/12 
 
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  WT/MIN(13)/36 
WT/L/911 
 
11 December 2013 
Ministerial Conference 
Ninth Session Bali, 3-6 December 2013 
 
AGREEMENT ON TRADE FACILITATION 
MINISTERIAL DECISION OF 7 DECEMBER 2013 
 The Ministerial Conference, 
 
 Having regard to  paragraph 1 of Article IX of the Marrakesh Agreement Establishing the 
World Trade Organization (the "WTO Agreement"); 
 
 Decides  as follows: 
 
1. We hereby conclude the negotiation of an Agreement on Trade Facilitation (the 
"Agreement"), which is annexed hereto, subject to legal review for rectifications of a purely formal character that do not affect the substance of the Agreement.  
2. We hereby establish a Preparatory Committee on Trade Facilitation (the "Preparatory 
Committee") under the General Council, open to all Members, to perform such functions as may be necessary to ensure the expeditious entry into force of the Agreement and to prepare for the 
efficient operation of the Agreement upon its entry into force. In particular, the Preparatory 
Committee shall conduct the legal review of the Agreement referred to in paragraph 1 above, receive notifications of Category A commitments, and draw up a Protocol of Amendment 
(the "Protocol") to insert the Agreement into Annex 1A of the WTO Agreement. 
 3. The General Council shall meet no later than 31 July 2014 to annex to the Agreement notifications of Category A commitments, to adopt the Protocol drawn up by the 
Preparatory Committee, and to open the Protocol for acceptance until 31 July 2015. The Protocol 
shall enter into force in accordance with Article X:3 of the WTO Agreement.  
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 WT/PCTF/W/12 
 
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  ANNEX 
AGREEMENT ON TRADE FACILITATION 
Preamble 
 Members, 
 
 Having regard to  the Doha Round of Multilateral Trade Negotiations; 
 
 Recalling and reaffirming  the mandate and principles contained in paragraph 27 of the Doha 
Ministerial Declaration and Annex D of the Decisi on of the Doha Work Programme adopted by the 
General Council on 1 August 2004, as well as paragraph 33 and Annex E of the Hong Kong 
Ministerial Declaration; 
 
 Desiring to  clarify and improve relevant aspects of  Articles V, VIII and X of the GATT 1994 
with a view to further expediting the movement, release and clearance of goods, including goods 
in transit; 
 
Recognizing  the particular needs of developing and especially least-developed country 
Members and desiring to enhance assistance and support for capacity building in this area; 
  Recognizing  the need for effective cooperation among Members on trade facilitation and 
customs compliance issues: 
 
 Hereby  agree  as follows: 
SECTION I 
ARTICLE 1: PUBLICATION AND AVAILABILITY OF INFORMATION 
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: 
a. Importation, exportation and transit procedures (including port, airport, and other 
entry-point procedures) and required forms and documents; 
b. Applied rates of duties and taxes of any kind imposed on or in connection with 
importation or exportation; 
c. Fees and charges imposed by or for governme ntal agencies on or in connection with 
importation, exportation or transit; 
d. Rules for the classification or valuation of products for customs purposes; 
e. Laws, regulations and administrative rulings of general application relating to rules of 
origin; 
f. Import, export or transit restrictions or prohibitions; 
g. Penalty provisions against breaches of import, export or transit formalities; 
h. Appeal procedures; 
i. Agreements or parts thereof with any country or countries relating to importation, 
exportation or transit; 
j. Procedures relating to the administration of tariff quotas. 
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. WT/PCTF/W/12 
 
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  2  Information Available Through Internet 
2.1.  Each Member shall make available, and update  to the extent possible and as appropriate, the 
following through the internet: 
a. A description1 of its importation, exportatio n 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; 
c. Contact information on enquiry points. 
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 relevant trade-related legislation and other items referred to in paragraph 1.1. 
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. 
3.2.  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 are encouraged not to require th e payment of a fee for answering enquiries and 
providing required forms and documents. If any, Members shall limit the amount of its fees and 
charges to the approximate cost of services rendered. 
3.4.  The enquiry points shall answer enquirie s 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. 
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. 
ARTICLE 2: OPPORTUNITY TO COMMENT, IN FORMATION BEFORE ENTRY INTO FORCE 
AND CONSULTATION 
1  Opportunity to Comment and Info rmation before Entry into Force 
1.1.  Each Member shall, to the extent practica ble 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. 
                                               
1 Each Member has the discretion to state on its website the legal limitations of this description. WT/PCTF/W/12 
 
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  1.2.  Each Member shall, to the extent practica ble, 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. 
1.3.  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 excl uded from paragraphs 
1.1 and 1.2 above. 
2  Consultations Each Member shall, as appropriate, provide for regular consultations between border agencies and 
traders or other stakeholders within its territory. 
ARTICLE 3: ADVANCE RULINGS 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. 
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 reason able period of time after its issuance unless the 
law, facts or circumstances supporting the original advance ruling have changed.  
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. 
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. 
6.  Each Member shall publish, at a minimum: 
c. the requirements for the application for an advance ruling, including the information to 
be provided and the format; 
d. the time period by which it will issue an advance ruling; and 
e. the length of time for which the advance ruling is valid. 
7.  Each Member shall provide, upon written request of an applicant, a review of the advance 
ruling or the decision to revoke, modi fy or invalidate the advance ruling.
2 
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. 
                                               
2 Under this paragraph: a) a review may, before or after the ruling has been acted upon, be provided by 
the official, office or authority 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 recourse to Article 4.1.1 of this Agreement. WT/PCTF/W/12 
 
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  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, and 
ii. the origin of the good;
3 
b. In addition to the 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  
iv. any additional matters for which a Member considers it appropriate to issue an 
advance ruling. 
c. An applicant is an exporter, importer or any person with a justifiable cause or a 
representative thereof. 
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 enterprise s. These requirements shall be clear and 
transparent and not constitute a means of arbitrary or unjustifiable discrimination. 
ARTICLE 4: APPEAL OR REVIEW PROCEDURES 1  Right to Appeal or Review 
1.1.  Each Member shall provide that any pers on to whom customs issues an administrative 
decision
4 has the right, within its territory to: 
a. administrative appeal to or review by an administrative authority higher than or 
independent of the official or office that issued the decision; 
and/or 
 
b. judicial appeal or review of the decision. 
1.2.  The legislation of each Member may require administrative appeal or review to be initiated 
prior to judicial appeal or review. 
1.3.  Members shall ensure that their appeal or review procedures are carried out in a non-
discriminatory manner. 
                                               
3 It is understood that an advance ruling on the orig in of a good may be an assessment of origin for the 
purposes of the Agreement on Rules of Origin where th e 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 agreements. Members ar e not required to establish separate arrangements 
under this provision in addition to  those established pursuant to the Agreement on Rules of Origin Agreement 
in relation to the assessment of origin provided th at the requirements of th is Article are fulfilled. 
4 An administrative decision in this Article means a decision with a legal effect that affects rights and 
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, Members may maintain an altern ative administrative mechanism or judicial recourse to 
direct the customs authority to promptly issue an admini strative decision in place of the right to appeal or 
review under subparagraph 1.1 a. WT/PCTF/W/12 
 
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  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.5 
1.5.  Each Member shall ensure that the person referred to in paragraph 1.1 is provided with the 
reasons for the administrative decision so as to enable such a person to have recourse to appeal or 
review procedures where necessary. 
1.6.  Each Member is encouraged to make the provisions of this Article applicable to an 
administrative decision issued by a relevant border agency other than customs. 
ARTICLE 5: OTHER MEASURES TO ENHANC E IMPARTIALITY, NON-DISCRIMINATION AND 
TRANSPARENCY 
1  Notifications for enhanced controls or inspections 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 to the manner of their 
issuance, termination or suspension: 
a. each Member may, as appropriate, issue th e notification or guidance based on risk. 
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. 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. 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. 
2  Detention 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. 
 3  Test Procedures 
3.1.  A Member may, upon request, grant an oppo rtunity for a second test in case the first test 
result of a sample taken upon arrival of goods de clared for importation shows an adverse finding. 
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. 
3.3.  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. 
                                               
5 Nothing in this paragraph shall prevent Members from recognizing administrative silence on appeal or 
review as a decision in favour of the petitioner in accordance with its laws and regulations. WT/PCTF/W/12 
 
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  ARTICLE 6: DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN CONNECTION 
WITH IMPORTATION AND EXPORTATION 
1  General Disciplines on Fees and Char ges Imposed on or in Connection with 
Importation and Exportation 
1.1.  The provisions of Article 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.  
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. 
1.3.  An adequate time period shall be accorded between the publication of new or amended fees 
and charges and their entry into force except in ur gent circumstances. Such fees and charges shall 
not be applied until information on them has been published. 
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 Ch arges 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 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. 
3  Penalty Disciplines 3.1.  For the purpose of Article 6.3, the term "p enalties" shall mean those imposed by a Member's 
customs administration for a breach of the Member's customs law, regulation, or procedural 
requirement. 
3.2.  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. 
3.3.  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. 
3.4.  Each Member shall ensure that it maintains measures to avoid: 
a. conflicts of interest in the assessment and collection of penalties and duties; and 
b. creating an incentive for the assessment or collection of a penalty that is 
inconsistent with paragraph 3.3. 
3.5.  Each Member shall ensure that when a pe nalty 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 the applicable law, 
regulation or procedure under which the amount or range of penalty for the breach has been 
prescribed. 
3.6.  When a person voluntarily discloses to a Member's customs administration the circumstances 
of a breach of a customs law, regulation, or proc edural 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. WT/PCTF/W/12 
 
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  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 1  Pre-arrival Processing 
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. 
1.2.  Members shall, as appropriate, provide for advance lodging of documents in electronic format 
for pre-arrival processing of such documents. 
2  Electronic Payment Each Member shall, to the extent practicable, adop t or maintain procedures allowing the option of 
electronic payment for duties, taxes, fees and charges collected by customs incurred upon 
importation and exportation.   
3  Separation of Release from Final Determ ination of Customs Duties, Taxes, Fees and 
Charges 
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 after arrival and provided that all other regulatory requirements have been met.  
3.2.  As a condition for such release, a Member may require: 
a. payment of customs duties, taxes, fees and ch arges 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. 
3.3.  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. 
3.4.  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. 
3.5.  The guarantee as set out in paragraphs 3.2 and 3.4 shall be discharged when it is no longer 
required. 
3.6.  Nothing in these provisions shall affect th e right of a Member to examine, detain, seize or 
confiscate or deal with the goods in any manner not otherwise inconsistent with the Member's 
WTO rights and obligations. 
4  Risk Management 
4.1.  Each Member shall, to the extent possible , adopt or maintain a risk management system for 
customs control. 
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. 
4.3.  Each Member shall concentrate customs cont rol and, to the extent possible other relevant 
border controls, on high risk consignments and expedite the release of low risk consignments. WT/PCTF/W/12 
 
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  Each Member may also select, on a random basis, consignments for such controls as part of its 
risk management.  
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 wh ich the goods were shipped, value of the goods, 
compliance record of traders, an d type of means of transport. 
5  Post-clearance Audit 
5.1.  With a view to expediting the release of goods, each Member shall adopt or maintain post-
clearance audit to ensure compliance with customs and other related laws and regulations. 
5.2.  Each Member shall select a person or a co nsignment 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 th e person is involved in the audit process and 
conclusive results have been achieved the Member shall, without delay, notify the person whose record is audited of the results, the person's righ ts and obligations and the reasons for the results.  
5.3.  Members acknowledge that the information obtained in post-clearance audit may be used in 
further administrative or judicial proceedings. 
5.4.  Members shall, wherever practicable, use the result of post-clearance audit in applying risk 
management. 
6  Establishment and Publication of Average Release Times 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 World Customs 
Organization (hereinafter referred to as “ WCO”) Time Release Study.6 
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. 
7  Trade Facilitation Measures  for 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. 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. 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;  
c. financial solvency, including, where appropriate, provision of a sufficient 
security/guarantee; and 
d. supply chain security. 
                                               
6 Each Member may determine the scope and methodology of such average release time measurement 
in accordance with its needs and capacity. WT/PCTF/W/12 
 
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  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 enterprises. 
7.3.  The trade facilitation measures provided pursuant to paragraph 7.1 shall include at least 3 of 
the following measures:7 
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 are encouraged to develop au thorized operator schemes on the basis of 
international standards, where such standards ex ist, 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. 
7.6.  Members shall exchange relevant information within the Committee about authorized 
operator schemes in force. 
8  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.8 If a Member employs criteria9 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: 
a. provide 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. submit in advance of the arrival of an expedited shipment the information necessary for 
release; 
c. be assessed fees limited in amount to the approximate cost of services rendered in 
providing the treatment described in paragraph 8.2 a. – d.; 
d. maintain 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; 
f. assume liability for payment of all customs duties, taxes, and fees and charges to the 
customs authority for the goods; 
g. have a good record of compliance with customs and other related laws and regulations; 
                                               
7 A measure listed in sub-paragraphs a .-g. will be deemed to be provided  to authorized operators if it is 
generally available to all operators. 
8 In cases where a Member has an existing procedure that provides the treatment in paragraph 8.2, this 
provision would not require that Member to in troduce separate expedited release procedures. 
9 Such application criteria, if any, shall be in addition to the Member's requirements for operating with 
respect to all goods or shipments entered through air cargo facilities. WT/PCTF/W/12 
 
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  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. 
8.2.  Subject to paragraphs 8.1 and 8.3, Members shall:  
a. minimize the documentation required for the release of expedited shipments in 
accordance with Article 10.1  of this Agreement , and to the extent possible, provide for 
release based on a single submission of information on certain shipments; 
b. provide for expedited shipments to be released  under normal circumstances as rapidly as 
possible after arrival, provided the information required for release has been submitted; 
c. endeavour to apply the treatment in sub-para graphs 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 
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 system s. 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 fulfillment of non-automatic licensing requirements. 
9  Perishable Goods
10 
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: 
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. 
9.2.  Each Member shall give appropriate priority to perishable goods when scheduling any 
examinations that may be required. 
9.3.  Each Member shall either arrange, or allow an importer to arrange, for the proper storage of 
perishable goods pending their release. The Me mber 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, wher e 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. 
9.4.  In cases of significant delay in the release of perishable goods, and upon written request, the 
importing Member shall, to the extent practicabl e, provide a communication on the reasons for the 
delay. 
                                               
10 For the purposes of this provision, perishable goods are goods that rapidly decay due to their natural 
characteristics, in particul ar in the absence of appropriate storage conditions. WT/PCTF/W/12 
 
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  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, export ation and transit of goods cooperate with one 
another and coordinate their activities in order to facilitate trade. 
2.  Members shall, to the extent possible and prac ticable, 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: 
a. alignment of working days and hours; 
b. alignment of procedures and formalities; 
c. development and sharing of common facilities; 
d. joint controls; 
e. establishment of one stop border post control. 
ARTICLE 9: MOVEMENT OF GOODS UNDER CUSTOMS CONTROL INTENDED FOR IMPORT 
Each Member shall, to the extent practicable, an d 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.  
ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION AND 
TRANSIT 
1  Formalities and Documentation Requirements 1.1.  With a view to minimizing the incidenc e and complexity of import, export, and transit 
formalities and of decreasing and simplifying import, export and transit documentation 
requirements and taking into account the legitimate policy objectives and other factors such as changed circumstances, relevant new information an d business practices, availability of techniques 
and technology, international best practices and inputs from interested parties, each Member shall 
review such formalities and documentation requirem ents, and, based on the results of the review, 
ensure, as appropriate, that such formalities and documentation requirements: 
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. 
2  Acceptance of Copies 
2.1.  Each Member shall, where appropriate, ende avour to accept paper or electronic copies of 
supporting documents required for import, export or transit formalities. 
2.2.  Where a government agency of a Member al ready holds the original of such a document, any 
other agency of that Member shall accept a pape r or electronic copy, where applicable, from the 
agency holding the original in lieu of the original document. WT/PCTF/W/12 
 
- 14 - 
 
  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.11 
3  Use of International Standards 3.1.  Members are encouraged to use relevant in ternational standards or parts thereof as a basis 
for their importation, exportation or transit formalities and procedures except as otherwise 
provided for in this Agreement.  
3.2.  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. 
3.3.  The Committee shall develop procedures 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. 
4  Single Window 
4.1.  Members shall endeavour to establish or maintain a single window, enabling traders to 
submit documentation and/or data requirements fo r 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 data, the results shall be 
notified to the applicants through the single window in a timely manner. 
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. 
4.3.  Members shall notify to the Committee th e details of operation of the single window. 
4.4.  Members shall, to the extent possible and practical, use information technology to support 
the single window. 
5  Pre -shipment Inspection 
5.1.  Members shall not require the use of pre -shipment inspections in relation to tariff 
classification and customs valuation. 
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 not to introduce or apply new requirements 
regarding their use.12 
6  Use of Customs Brokers 6.1.  Without prejudice to the important policy co ncerns of some Members that currently maintain 
a special role for customs brokers, from the entry into force of this aAgreement Members shall not 
introduce the mandatory use of customs brokers. 
6.2.  Each Member shall notify and publish it s measures on the use of customs brokers. Any 
subsequent modifications thereof shall be noti fied to the Committee and published promptly.  
                                               
11 Nothing in this paragraph precludes a Member from requiring documents such as certificates, permits 
or licenses as a requirement for the importation of controlled or regulated goods. 
12 This sub-paragraph refers to pre -shipment inspections covered by the Agreement on Pre-shipment 
Inspection  Agreement , and does not preclude pre -shipment inspections for sanitary and phytosanitarySPS  
purposes. WT/PCTF/W/12 
 
- 15 - 
 
  6.3.  With regard to the licensing of custom s brokers, Members shall apply rules that are 
transparent and objective. 
7  Common Border Procedures and Uniform Documentation Requirements 7.1.  Each Member shall, subject to paragr aph 7.2, apply common customs procedures and 
uniform documentation requirements for release and clearance of goods throughout its territory. 
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 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 the Application of Sanitary and Phytosanitary Measures. 
8  Rejected Goods 
8.1.  Where goods presented for import are reject ed 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 cons istent with its laws and regulations, allow the 
importer to re-consign or to return the reje cted goods to the exporter or another person 
designated by the exporter.  
8.2 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. 
9  Temporary Admission of Goods/ Inward and Outward Processing 
a. Temporary Admission of Goods 
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. 
 
b. Inward and Outward Processing 
i. Each Member shall allow, as provided for in its laws and regulations, inward and 
outward processing of goods. Goods allo wed 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 in force. 
ii. For the purposes of this Article, the term "inward processing" means the Ccustoms 
procedure under which certain goods can be brought into a Ccustoms 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 Ccustoms 
procedure under which goods which are in free circulation in a Ccustoms territory 
may be temporarily exported for manufactu ring, processing or repair abroad and 
then reimported. WT/PCTF/W/12 
 
- 16 - 
 
  ARTICLE 11: FREEDOM OF TRANSIT 
1.  Any regulations or formalities in connection with traffic in transit imposed by a Member shall 
not: 
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, 
b. be applied in a manner that would constitute a disguised restriction on traffic in transit. 
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. 
3.  Members shall not seek, take or maintain any voluntary restraints or any other similar 
measures on traffic in transit. This is without prej udice to existing and future national regulations, 
bilateral or multilateral arrangements related to regulating transport consistent with WTO rules. 
4.  Each Member shall accord to products which w ill be in transit through the territory of any other 
Member treatment no less favourable than that which would be accorded to such products if they 
were being transported from their place of origin  to their destination without going through the 
territory of such other Member. 
5.  Members are encouraged to make available, where practicable, physically separate 
infrastructure (such as lanes, berths and similar) for traffic in transit. 
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 fulfillment of transit requirements. 
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. 
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. 
9.  Members shall allow and provide for advance fi ling and processing of transit documentation and 
data prior to the arrival of goods. 
10.  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. 
11.1. Where a Member requires a guarantee in the form of a surety, deposit or other appropriate 
monetary or non-monetary
13 instrument for traffic in transit, such guarantee shall be limited to 
ensuring that requirements arising from such traffic in transit are fulfilled. 
 
11.2 Once the Member has determined that its tr ansit requirements have been satisfied, the 
guarantee shall be discharged without delay.  
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. 
                                               
13 Nothing in this provision shall preclude a Member from maintaining existing procedures whereby the 
mean of transport can be used as a guarantee for traffic in transit. WT/PCTF/W/12 
 
- 17 - 
 
  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.  11.5 Each Member may require the use of customs co nvoys 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  of this Agreement . 
 
12. 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: 
a. charges; 
b. formalities and legal requirements; and 
c. the practical operation of transit regimes. 
13. 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. 
ARTICLE 12: CUSTOMS COOPERATION  
1  Measures Promoting Compliance and Cooperation 1.1.  Members agree on the importance of ensuri ng 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.
14 
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 
2.1.  Upon request, and subject to the provisions of this Article, Members shall exchange the 
information set out in sub-paragraph s 6.1 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. 
3  Verification 
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 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 including, where appropriate and available, the serial number of the 
export declaration corresponding to the import declaration in question; 
                                               
14 Such activity has the overall objective of lowering  the frequency of non-compliance, and consequently 
reducing the need for exchange of in formation in pursuit of enforcement. WT/PCTF/W/12 
 
- 18 - 
 
  b. the purpose 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; 
c. where required by the requested Member, provide confirmation
15 of the verification 
where appropriate. 
d. the specific information or documents requested; 
e. the identity of the originating office making the request; 
f. reference to provisions of the requesting Member's domestic law and legal system that 
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 posi tion 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 sub-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 docu ments 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 info rmation 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 requ esting Member shall specify this in the request. 
5.3.  The Rrequested Member shall treat any request, an d verification information, received under 
paragraph 4 with at least the same level of protection and confidentiality accorded by the 
requested member to its own similar information. 
6  Provision of information  
6.1.  Subject to the provisions of this aArticle, 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; 
c. If requested, provide the specific information as set out in the following documents, or 
the documents, submitted in support of the impo rt or export declaration, to the extent it 
is available: commercial invoice, packing list, certificate of origin and bill of lading, in the 
                                               
15 This may include pertinent information on the ve rification conducted under paragraph 12.3. Such 
information shall be subject to the level of protection and confidentiality specified by the Member conducting the verification. WT/PCTF/W/12 
 
- 19 - 
 
  form in which these were filed, whether paper or electronic, along with a description of 
the level of protection and confidential ity required of the requesting Member; 
d. confirm that the documents provided are true copies; 
e. provide the information or otherwise respond to the request, to the extent possible, 
within 90 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 s 4.2, 5.2 or 6.2 , execution of such a request shall be at 
the discretion of the requested Member. 
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. Ex ecution of such a request shall be at the discretion 
of the requested Member. 
9  Administrative burden 
9.1.  The requesting Member shall take into acco unt 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 requ ested Member in providing the information.  
9.2.  If a requested Member receives an unmana geable 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 ap proach, the execution of such requests shall be 
at the discretion of the requested Member base d on the results of its own prioritization.  
10  Limitations Requested Members shall not be required to: 
a. modify the format of their import or export declarations or procedures; WT/PCTF/W/12 
 
- 20 - 
 
  b. call for documents other than those submitted with the import or export declaration as 
specified in sub-paragraph 6 .1 c.; 
c. initiate enquiries to obtain the information; 
d. modify the period of retention of such information; 
e. introduce paper documentation where electronic format has already been introduced; 
f. translate 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. 
11  Unauthorized use or disclosure 11.1.  In the event of any breach of the conditio ns 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 us e or disclosure to the requested Member that 
provided the information, and: 
a. take necessary measures to remedy the breach; 
b. take necessary measures to prevent any future breach; and 
c. notify the requested Member of the measur es 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.  
12  Bilateral and regional agreements  
12.1.  Nothing in this Article shall prevent a Member  from entering into or maintaining a bilateral, 
plurilateral , or regional agreement for sharing or ex change 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 ag reements or to govern the exchange of customs 
information and data under such other agreements. 
ARTICLE 13: INSTITUTIONAL ARRANGEMENTS 1  COMMITTEE ON TRADE FACILITATION 1.1.  A Committee on Trade Facilitation is hereby established. 
1.2.  The Committee shall be open for participation by all Members and shall elect its own 
Chairperson. The Committee shall meet as needed an d envisaged by the relevant provisions of this 
Agreement, but no less than once a year, for the purpose of affording Members the opportunity to 
consult on any matters related to the operation of this Agreement or the furtherance of its 
objectives. The Committee shall carry out such responsibilities as assigned to it under this Agreement or by the Members. The Committee shall establish its own rules of procedure. 
1.3.  The Committee may establish such subsidiary  bodies as may be required. All such bodies 
shall report to the Committee. 
1.4.  The Committee shall develop procedures for sharing by Members of relevant information and 
best practices as appropriate. 
1.5.  The Committee shall maintain close contact with other international organizations in the field 
of trade facilitation, such as the World Customs Organization, with the objective of securing the WT/PCTF/W/12 
 
- 21 - 
 
  best available advice for the implementation and administration of this Agreement and in order to 
ensure that unnecessary duplication of effort is avoided. To this end, the Committee may invite representatives of such organizations or their subsidiary bodies to: 
a. attend meetings of the Committee; and 
b. discuss specific matters related to the implementation of this Agreement. 
1.6.  The Committee shall review the operation and implementation of this Agreement 4 years 
from its entry into force, and periodically thereafter. 
1.7.  Members are encouraged to raise before the Committee questions relating to issues on the 
implementation and application of this Agreement. 
1.8.  The Committee shall encourage and facilitat e ad hoc discussions among Members on specific 
issues under this Agreement, with a view to reaching a mutually satisfactory solution promptly. 
2  NATIONAL COMMITTEE ON TRADE FACILITATION 
Each Member shall establish and/or maintain a national committee on trade facilitation or 
designate an existing mechanism to facilitate bo th domestic coordination and implementation of 
provisions of this Agreement. WT/PCTF/W/12 
 
- 22 - 
 
  SECTION II Comment: We suggest introducing Arti cle numbers and have highlighted the 
new numbering. We have not deleted the orig inal numbering as there are many cross-
references. The original numbering can be deleted once the new numbering has been 
accepted.  
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING COUNTRY 
MEMBERS AND LEAST DEVELOPED COUNTRY MEMBERS 
1  ARTICLE 14  General Principles 
1.1.  (1) The provisions contained in Articles 1 to 12 of this Agreement shall be implemented by 
developing and least developed country Members in accordance with this Section, which is based 
on the modalities agreed in Annex D of the July 2004 Framework Agreement (WT/L/579) and paragraph 33 and Annex E of the Hong Kong Ministerial Declaration (WT/MIN(05)/DEC). 
1.2.  (2) Assistance and support for capacity building16 should be provided to help developing and 
least-developed country Members implement the provisions of this aAgreement, in accordance 
with their nature and scope. The extent and the timing of implementing the provisions of this 
Agreement shall be related to the implementation capacities of developing and least developed 
country Members. Where a developing or least de veloped country Member continues to lack the 
necessary capacity, implementation of the provision(s) concerned will not be required until 
implementation capacity has been acquired. 
1.3.  (3) Least developed country Members will only be required to undertake commitments to the 
extent consistent with their individual development, financial and trade needs or their 
administrative and institutional capabilities. 
1.4.  (4) These principles shall be applied through the provisions set out in Section II. 
2  ARTICLE 15 CATEGORIES OF PROVISIONS 
2.1.  (1) There are three categories of provisions: 
a. Category A contains provisions that a developing country Member or a least developed 
country Member designates for implementation upon entry into force of this Agreement, or in the case of a least developed country Member within one year after entry into 
force, as provided in paragraph 3  (Article 16 of this Agreement) . 
b. Category B contains provisions that a developing country Member or a least developed 
country Member designates for implementation on a date after a transitional period of 
time following the entry into force of this Agreement, as provided in paragraph 4  (Article 
17 of this Agreement) . 
c. Category C contains provisions that a developing country Member or a least developed 
country Member designates for implementation on a date after a transitional period of 
time following the entry into force of this Agreement and requiring the acquisition of 
implementation capacity through the provisio n of assistance and support for capacity 
building, as provided for in paragraph 4  (Article 17 of this Agreement) .  
2.2.  (2) Each developing country and least developed country Member shall self-designate, on an 
individual basis, the provisions it is including under each of the Categories A, B and C. 
3  ARTICLE 16 Notification and Implementation of Category A 
3.1.  (1) Upon entry into force of this Agreement, each developing country Member shall 
implement its Category A commitments. Those commitments designated under Category A will 
thereby be made an integral part of this Agreement. 
3.2.  (2) A least developed country Member may notify the Committee of the provisions it has 
designated in Category A for up to one year afte r entry into force of this Agreement. Each least 
                                               
16 For the purposes of this Agreement, "assistance an d support for capacity building" may take the form 
of technical, financial, or any other mutu ally agreed form of assistance provided. WT/PCTF/W/12 
 
- 23 - 
 
  developed country Member's commitments designated under Category A will thereby be made an 
integral part of this Agreement.  
4  ARTICLE 17 Notification of Definitive Dates fo r Implementation of Category B and 
Category C  
4.1.  (1) With respect to the provisions that a developing country Member has not designated in 
Category A, the Member may delay implementation in accordance with the process set out in this 
paragraph. 
Developing Country Member Category B 
a. Upon entry into force of this Agreement, each  developing country Member shall notify to 
the Committee the provisions that it has designated in Category B and corresponding indicative dates for implementation.
17 
b. No later than one year after entry into force of this Agreement, each developing country 
Member shall notify to the Committee its definitive dates for implementation of the provisions it has designated in Category B. If a developing country Member, before this 
deadline, believes it requires additional time to notify its definitive dates, the Member 
may request that the Committee extend the period sufficient to notify its dates.  
Developing Country Member Category C 
c. Upon entry into force of this Agreement, each  developing country Member shall notify to 
the Committee the provisions that it has designated in Category C and corresponding indicative dates for implementation. For transparency purposes, notifications submitted shall include information on the assistance and support for capacity building that the 
Member requires in order to implement
18. 
d. Within one year after entry into force of this Agreement, developing country Members 
and relevant donor Members, taking into account any existing arrangements already in 
place, notifications pursuant to paragraph 10.1  (Article 23.1 of this Agreement)  and 
information submitted pursuant to sub-paragraph c.  above , shall provide information to 
the Committee on the arrangements maintained or entered into that are necessary to 
provide assistance and support for capacity  building to enable implementation of 
Category C.19 The participating developing country Member shall promptly inform the 
Committee of such arrangements. The Committee shall also invite non-Member donors to provide information on existing or concluded arrangements. 
e. Within 18 months from the date of the provision of the information stipulated in sub-
paragraph 4.1 d., donor Members and respective developing country Members shall 
inform the Committee on progress in the provision of assistance and support. Each 
developing country Member shall, at the same time, notify its list of definitive dates for 
implementation.  
4.2.  (2) With respect to those provisions that a least developed country Member has not 
designated under Category A, least developed country Members may delay implementation in 
accordance with the process set forth in this paragraph. 
Least Developed Country Member Category B  
a. No later than one year after entry into force of this Agreement, a least developed 
country Member shall notify the Committee its Category B provisions and may notify 
corresponding indicative dates for implementation of these provisions, taking into account maximum flexibilities for least developed country Members. 
                                               
17 Notifications submitted may also include such further information as the notifying Member deems 
appropriate. Members are encouraged to provide inform ation on the domestic agency/entity responsible for 
implementation. 
18 Members may also include information on national tr ade facilitation implementation plans or projects; 
the domestic agency/entity responsible for implementation; and the donors with which the Member may have 
an arrangement in place to provide assistance. 
19 S u c h  a r r a n g e m e n t s  w i l l  b e  o n  m u t u a l l y  a g r e e d  t e r m s ,  e i t h e r  b i l a t e r a l l y  o r  t h r o u g h  a p p r o p r i a t e  
international organizations, consistent with paragraph 9.3  (Article 22.3 of this Agreement) . WT/PCTF/W/12 
 
- 24 - 
 
  b. No later than two years after the notification date stipulated under sub-paragraph a. 
above , each least developed country Member shall notify the Committee to confirm 
designations of provisions and notify its da tes for implementation. If a least developed 
country Member, before this deadline, believes it requires additional time to notify its 
definitive dates, the Member may reques t that the Committee extend the period 
sufficiently to notify its dates. 
Least Developed Country Member Category C  
c. For transparency purposes and to facilitate arrangements with donors, one year after 
entry into force of this Agreement each leas t developed country Member shall notify the 
Committee of the provisions it has designated in Category C, taking into account maximum flexibilities for leas t developed country Members. 
d. One year after the date stipulated in sub-paragraph c. above , least developed country 
Members shall notify information on assistance and support for capacity building that the 
Member requires in order to implement.20 
e. Within two years after the notification under sub-paragraph d. above , least developed 
country Members and relevant donor Members, taking into account information 
submitted pursuant to sub-paragraph d. above , shall provide information to the 
Committee on the arrangements maintained or entered into that are necessary to 
provide assistance and support for capacity  building to enable implementation of 
Category C.21 The participating least developed country Member shall promptly inform 
the Committee of such arrangements. The least developed country Member shall, at the 
same time, notify indicative dates for im plementation of corresponding Category C 
commitments covered by the assistance arrangements. The Committee shall also invite non-Member donors to provide information on existing and concluded arrangements. 
f. Within 18 months from the date of the provision of the information stipulated in sub-
paragraph 4.2 e., relevant donor Members and re spective least developed country 
Members shall inform the Committee on progre ss in the provision of assistance and 
support. Each least-developed country Member shall, at the same time, notify its list of 
definitive dates for implementation.  
4.3.  (3) Developing country Members and least developed country Members experiencing 
difficulties in submitting definitive dates for implementation within the deadlines set out in 
paragraphs 4.1 and 4.2 because of the lack of donor support or  lack of progress in the provision of 
assistance and support should notify the Committee as early as possible prior to the expiration of 
those deadlines. Members agree to cooperate to assist  in addressing such difficulties, taking into 
account the particular circumstances and special problems facing the Member concerned. The 
Committee shall, as appropriate, take action to address the difficulties including, where necessary, by extending the deadlines for the Member concerned to notify its definitive dates. 
4.4.  (4) Three months before the deadline stipulated in sub-paragraph s 4.1 b. or 4.1 e., or in the 
case of a least developed country Member sub-paragraph s 4.2 b. or 4.2 f., the Secretariat shall 
remind a Member if that Member has not notified a definitive date for implementation of provisions 
that it has designated in Category B or C. If the Member does not invoke paragraph 4.3 or sub-
paragraph 4.1 b., or in the case of a least developed country Member sub-paragraph 4.2 b., to 
extend the deadline and still does not notify a definitive date for implementation, the Member shall 
implement the provisions within one year after the deadline stipulated in sub-paragraph s 4.1 b. or 
4.1 e., or in the case of a least developed country Member sub-paragraph s 4.2 b. or 4.2 f., or 
extended by paragraph 4.3. 
4.5.  (5) No later than 60 days after the dates for notification of definitive dates for 
implementation of Category B and Category C in accordance with paragraphs 4.1, 4.2 or 4.3, the 
Committee shall take note of the annexes containing each Member's definitive dates for 
                                               
20 Members may also include information on national trade facilitation implementation plans and 
projects and information on the dome stic agency/entity responsible for im plementation, and the donors with 
which the Member may have an arrangem ent in place to provide assistance. 
21 S u c h  a r r a n g e m e n t s  w i l l  b e  o n  m u t u a l l y  a g r e e d  t e r m s ,  e i t h e r  b i l a t e r a l l y  o r  t h r o u g h  a p p r o p r i a t e  
international organizations, consistent with subparagraph 9.3  (Article 22.3 of this Agreement) . WT/PCTF/W/12 
 
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  implementation of Category B and Category C provisions, including any dates set under paragraph 
4.4, thereby making these annexes an integral part of this Agreement. 
5  ARTICLE 18 Early Warning Mechanism: Extension of Implementation Dates for 
Provisions in Categories B and C 
5.1.  (1) 
a. A developing country Member or least developed country Member that considers itself to 
be experiencing difficulty in implementing a provision that it has designated in Category 
B or Category C by the definitive date established under sub-paragraph s 4.1 b. or 4.1 e.  
(Articles 17.1.b or 17.1.e of this Agreement) , or in the case of a least-developed country 
Member sub-paragraph s 4.2 b. or 4.2 f.  (Articles 17.2.b or 17.2.f of this Agreement) , 
and should notify the Committee. Developing countries shall notify the Committee no 
later than 120 days before the expiration of  the implementation date. Least developed 
countries shall notify the Committee no later than 90 days before such date.  
b. The notification to the Committee shall indicate the new date by which the developing 
country Member or least developed country Member expects to be able to implement the 
provision concerned. The notification shall also indicate the reasons for the expected delay in implementation. Such reasons may include the need for assistance not earlier 
anticipated or additional assistance to help build capacity. 
5.2.  (2) Where a developing country Member's reques t for additional time for implementation 
does not exceed 18 months or a least developed country Member's request for additional time 
does not exceed 3 years, the requesting Member is  entitled to such additional time without any 
further action by the Committee. 
5.3.  (3) Where a developing country or least developed country Member considers that it requires 
a first extension longer than that provided for in paragraph 5.2 or a second or any subsequent 
extension, it shall submit to the Committee a request for an extension containing the information 
described in sub-paragraph 5. 1 b. no later than 120 days in respect of a developing country and 
90 days in respect of a least developed country before the expiration of the original definitive 
implementation date or that date as subsequently extended. 
5.4.  (4) The Committee shall give sympathetic consideration to granting requests for extension 
taking into account the specific circumstances of the Member submitting the request. These 
circumstances may include difficulties and delays in obtaining assistance. 
6  ARTICLE 19 Implementation of Category B and Category C 
6.1.  (1) In accordance with paragraph 1.2  (Article 14.2 of this Agreement) , if a developing 
country Member or a least developed country Member, having fulfilled the procedures set forth in 
sub-paragraph 4.1 or 4.2  (Article 17.1 and 17.2 of this Agreement)  and in paragraph 5  (Article 18 
of this Agreement) , and where an extension requested has not been granted or where the 
developing country Member or least developed country Member otherwise experiences unforeseen 
circumstances that prevents an extension being granted under paragraph 5  (Article 18 of this 
Agreement) , self-assesses that its capacity to implement a provision under Category C continues 
to be lacking, that Member shall notify the Committee of its inability to implement the relevant 
provision.  
6.2.  (2) The Trade Facilitation Committee shall immediately establish an Expert Group, and in any 
case no later than 60 days after the Committee receives the notification from the relevant 
developing country Member or least developed country Member. The Expert Group will examine 
the issue and make a recommendation to the Committee within 120 days of its composition.  
6.3.  (3) The Expert Group shall be composed of five independent persons, highly qualified in the 
fields of trade facilitation and assistance and support for capacity building. The composition of the 
Expert Group shall ensure balance between nati onals from developing and developed country 
Members. Where a least developed country Member is involved, the Expert Group shall include at least one national from a least developed country. If the Committee cannot agree on the composition of the Expert Group within 20 days of its establishment, the Director-General, in WT/PCTF/W/12 
 
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  consultation with the chair of the Committee, shal l determine the composition of the Expert Group 
in accordance with the terms of this paragraph. 
6.4.  (4) The Expert Group shall consider the Member's self-assessment of lack of capacity and 
shall make a recommendation to the Trade Facilitation Committee. When considering the Expert 
Group's recommendation concerning a least develo ped country Member, the Committee shall, as 
appropriate, take action that will facilitate the acquisition of sustainable implementation capacity. 
6.5.  (5)  The Member shall not be subject to proceedings under the Dispute Settlement 
Understanding  on Rules and Procedures Governing the Settlement of Disputes (hereinafter 
referred to as the “DSU”)  on this issue from the time the developing country Member notifies the 
Committee of its inability to implement the relevant provision until the first meeting of the 
Committee after it receives the recommendation of  t h e  E x p e r t  G r o u p .  A t  t h a t  m e e t i n g ,  t h e  
Committee shall consider the recommendation of the Expert Group. For the least developed 
country Member, the proceedings under the DSU Dispute Settlement Understanding shall not apply 
on the respective provision from the date of notification to the Committee of its inability to 
implement the provision until the Committee makes a decision on the issue, or within 24 months 
after the first Committee meeting set out above, whichever is the earlier. 
6.6.  (6) Where a least developed country Member loses its ability to implement a Category C 
commitment, it may inform the Committee and follow the procedures set out in paragraph 6  (this 
Article) . 
7  ARTICLE 20 Shifting between Categories B and C  
7.1.  (1) Developing Ccountry Members and least developed country Members who have notified 
provisions under Categories B and C may shift provisions between such categories through the 
submission of a notification to the Committee. Where a Member proposes to shift a provision from Category B to C, the Member shall provide inform ation on the assistance and support required to 
build capacity. 
7.2.  (2) In the event that additional time is required to implement a provision as a result of it 
having been shifted from Category B to Category C, the Member may: 
a. use the provisions of paragraph 5  (Article 18 of this Agreement) , including the 
opportunity for an automatic extension; or 
b. request an examination by the Committee of the Member's request for extra time to 
implement the provision and, if necessary, for assistance and support for capacity 
building, including the possibility of a revi ew and recommendation by the Expert Group 
under paragraph 6  (Article 19 of this Agreement) ; or 
c. in the case of a least developed country Member, any new implementation date of more 
than four years after the original date notified under Category B shall require approval 
by the Committee. In addition, a least develo ped country continues to have recourse to 
paragraph 5  (Article 18 of this Agreement) . It is understood that assistance and support 
for capacity building is required for a least developed country Member so shifting. 
8  ARTICLE 21 Grace Period for the Application of the Understanding on Rules and 
Procedures Governing the Settlement of Disputes 
8.1.  (1) For a period of 2 years after entry into force of  this Agreement, the provisions of Articles 
XXII and XXIII of GATT 1994 as elaborated and applied by the DSU Understanding on Rules and 
Procedures Governing the Settlement of Disputes shall not apply to the settlement of disputes 
against a developing country Member concerning an y provision that the Member has designated in 
Category A. 
8.2.  (2) For a period of 6 years after entry into force of  this Agreement, the provisions of Articles 
XXII and XXIII of GATT 1994 as elaborated and applied by the DSU Understanding on Rules and 
Procedures Governing the Settlement of Disputes shall not apply to the settlement of disputes 
against a least developed country Member concerning any provision that the Member has 
designated in Category A. WT/PCTF/W/12 
 
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  8.3.  (3)  For a period of 8 years after implementation of a provision under Category B and C by a 
least developed country Member, the provisions of Articles XXII and XXIII of GATT 1994 as 
elaborated and applied by the DSU Understanding on Rules and Procedures Governing the 
Settlement of Disputes shall not apply to the settlement of disputes against that least developed 
country Member concerning those provisions. 
8.4.  (4)  Notwithstanding the grace period for the application of the  DSU Understanding on Rules 
and Procedures Governing the Settlement of Disputes , before making a request for consultations 
pursuant to Articles XXII or XXIII, and at all stag es of dispute settlement procedures with regard 
to a measure of a least developed country Member, a Member shall give particular consideration to the special situation of least developed country Me mbers. In this regard, Members shall exercise 
due restraint in raising matters under the DSU Understanding on Rules and Procedures Governing 
the Settlement of Disputes involving least developed country Members. 
8.5.  (5) Each Member shall, upon request, during the grace period allowed under this paragraph, 
provide adequate opportunity to other Members for discussion with respect to any issue relating to 
the implementation of this Agreement. 
9  ARTICLE 22 Provision of Assistance for Capacity Building 
9.1.  (1) Donor Members agree to facilitate the provision of assistance and support for capacity 
building to developing country and least developed country Members, on mutually agreed terms 
and either bilaterally or through the appropriate international organizations. The objective is to 
assist developing country and least developed country Members to implement the provisions of Section I of this Agreement. 
9.2.  (2)  Given the special needs of least developed country Members, targeted assistance and 
support should be provided to the least developed country Members so as to help them build 
sustainable capacity to implement their commitments. Through the relevant development 
cooperation mechanisms and in coherence with the principles of technical assistance and capacity 
building as referred to in paragraph 9.3, development partners shall endeavour to provide 
assistance and support in this area in a way that does not compromise existing development 
priorities. 
9.3.  (3)  Members shall endeavour to apply the followin g principles for providing assistance and 
support for capacity building with regard to the implementation of this Agreement: 
a. take account of the overall developmental fr amework of recipient countries and regions 
and, where relevant and appropriate, ongoing reform and technical assistance programs; 
b. include, where relevant and appropriate, activities to address regional and sub-regional 
challenges and promote regional and sub-regional integration; 
c. ensure that ongoing trade facilitation reform activities of the private sector are factored 
into assistance activities; 
d. promote coordination between and among Members and other relevant institutions, 
including regional economic communities, to ensure maximum effectiveness of and 
results from this assistance. To this end: 
i. coordination, primarily in the country or region where the assistance is to be 
provided, between partner Members and donors, and among bilateral and 
multilateral donors, should aim to avoid overlap and duplication in assistance 
programs and inconsistencies in reform activities through close coordination of technical assistance and capacity building interventions; 
ii. for least developed country Members, the Enhanced Integrated Framework should be 
a part of this coordination process; and 
iii. Members should also promote internal coordination between their trade and 
development officials, both in capitals and Geneva, in the implementation of th ise 
Agreement and technical assistance. WT/PCTF/W/12 
 
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  e. encourage use of existing in-country and regional coordination structures such as 
roundtables and consultative groups to coordinate and monitor implementation activities; and 
f. encourage developing countries Members to provide capacity building to other 
developing and least developed country and consider supporting such activities, where 
possible. 
9.4.  (4) The Committee shall hold at least one dedicated session per year to:  
a. discuss any problems regarding implementation of provisions or sub-parts of provisions; 
b. review progress in the provision of technical assistance and capacity building to support 
the implementation of thisthe  Agreement, including any developing or least developed 
country Members not receiving adequate technical assistance and capacity building; 
c. share experiences and information on ongoing assistance and implementation programs, 
including challenges and successes;  
d. review donor notifications as set forth in paragraph 10  (Article 23 of this Agreement) ; 
and 
e. review the operation of paragraph 9.2. 
10  ARTICLE 23 Information on Assistance to be Submitted to the Committee 
10.1.  (1) To provide transparency to developing and least developed Members on the provision of 
assistance and support for implementation of Section I  of this Agreement , each donor Member 
assisting developing country and least developed co untry Members with the implementation of this 
Agreement shall submit to the Committee, at entry into force of thisthe  Agreement and annually 
thereafter, the following information on its assistance and support for capacity building that was 
disbursed in the preceding twelve months and, where available, that is committed in the next 
twelve months22:  
a. a description of the assistance and support for capacity building; 
b. the status and amount committed/disbursed; 
c. procedures for disbursement of the assistance and support; 
d. the beneficiary country, or, where necessary, the region; and 
e. the implementing agency in the Member providing assistance and support. 
The information shall be provided in the format specified in Annex 1  of this Agreement . In the case 
of Organisation for Economic Co-operation and Development (hereinafter referred to as the 
“OECD ”) members, the information submitted can be based on relevant information from the 
OECD Creditor Reporting System. Developing country Members declaring themselves in a position 
to provide assistance and support are enco uraged to provide the information above. 
10.2.  (2) Donor Members assisting developing country and least developed country Members shall 
submit to the Committee: 
a. contact points of their agencies responsible for providing assistance and support for 
capacity building related to the implementation  of the provisions of Section I of this 
Agreement including, where practicable, information on such contact points within the country or region where the assistance and support is to be provided; and 
b. information on the process and mechanisms for requesting assistance and support. 
Developing country Members declaring themselves in  a position to provide assistance and support 
are encouraged to provide the information above. 
10.3.  (3)  Developing country and least developed country Members intending to avail themselves 
of trade facilitation-related assistance and support shall submit to the Committee information on 
                                               
22 The information provided will reflect the demand driven nature of the provision of technical 
assistance. WT/PCTF/W/12 
 
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  contact point(s) of the office(s) responsible for coordinating and prioritizing such assistance and 
support. 
10.4.  (4)  Members may provide the information in paragraphs 10.2 and 10.3 through internet 
references and shall update the submitted information as necessary. The Secretariat shall make all 
such information publicly available. 
10.5.  (5) The Committee shall invite relevant international and regional organizations (such as the 
International Monetary FundIMF , OECD, United Nations Conference on Trade and 
DevelopmentUNCTAD , WCO, United NationsUN  Regional Commissions, the World Bank, or their 
subsidiary bodies, and regional development banks)  and other agencies of cooperation to provide 
information referred to in paragraphs 10.1, 10.2 and 10.4. 
SECTION III FINAL PROVISIONS Comment [A2]: Introd uce Article numbers  
1. ARTICLE 24 For the purpose of this Agreement, the te rm "Member" is deemed to include the 
competent authority of that Member. 
2. ARTICLE 25 All provisions of this Agreement are binding on all Members.  
3. ARTICLE 26 Members shall implement this Agreement from the date of its entry into force. 
Developing country Members and least developed country Members that choose to use the 
provisions of Section II shall implement this Agreement in accordance with Section II. 
4. ARTICLE 27 A Member which accepts this Agreement after its entry into force shall 
implement its Category B and C commitments count ing the relevant periods from the date this 
Agreement enters into force. 
5. ARTICLE 28 Members of a customs union or a regional economic arrangement may adopt 
regional approaches to assist in the implementation of their obligations under this the Agreement 
on Trade Facilitation including through the establishment and use of regional bodies. 
6. ARTICLE 29 Notwithstanding the General interpretative note to Annex 1A, nothing in this 
Agreement shall be construed as diminishing the obligations of Members under the GATT 1994. In 
addition, nothing in this Agreement shall be constr ued as diminishing the rights and obligations of 
Members under the Agreement on Technical Barriers to Trade and the Agreement on the 
Application of Sanitary and Phytosanitary Measures. 
7. ARTICLE 30 All exceptions and exemptions23 under the GATT General Agreement on Tariffs 
and Trade 1994 shall apply to the provisions of this Agreement. Waivers applicable to the GATT 
1994 or any part thereof, granted according to Ar ticle IX:3 and Article IX:4 of the Marrakesh 
Agreement establishing the WTO and any amendments thereto as of the date of entry into force of 
this Agreement, shall apply to the provisions of this Agreement. 
8. ARTICLE 31 The provisions of Articles XXII and XXIII of the GATT General Agreement on 
Tariffs and Trade 1994 as elaborated and applied by the Understanding on Rules and Procedures 
Governing the Settlement of Disputes shall apply to consultations and the settlement of disputes 
under this Agreement, except as otherwise specifically provided for in this Agreement. 
9. ARTICLE 32 Reservations may not be entered in respect of any of the provisions of this 
Agreement without the consent of the other Members. 
10. ARTICLE 33 The Category A commitments of developing and least developed country 
Members annexed to this Agreement in accordance with paragraphs 3.1 and 3.2 of Section II  
(Articles 16.1 and 16.2 of this Agreement)  shall constitute an integral part of this Agreement. 
                                               
23 This includes Articles V:7 and X:1 of the GATT 1994 and the Ad note to Article VIII of the GATT 1994. WT/PCTF/W/12 
 
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  11. ARTICLE 34 The Category B and C commitments of developing and least developed country 
Members taken note of by the Committee and anne xed to this Agreement pursuant to paragraph 
4.5 of Section II  (Article 17.5 of this Agreement)  shall constitute an integral part of this 
Agreement. 
 
_______________ WT/PCTF/W/12 
 
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  ANNEX 1: FORMAT FOR NOTIFICATION UNDER ARTICLE PARAGRAPH 10.1 OF SECTION 
II ARTICLE 23.1 OF THIS AGREEMENT  
 
Donor Member: 
Period covered by the notification: 
 
Description of the 
technical and 
financial assistance 
and capacity 
building resources Status and amount 
committed/disbursed Beneficiary 
country/ Rregion 
(where necessary) The implementing 
agency in the 
Member providing 
assistance Procedures for 
disbursement of the 
assistance 
     
 
  
 
__________