TN/TF/W/143/Rev.7  
 
17 February 2014  
(14-0911)  Page: 1/113  
Preparatory Committee on Trade Facilitation   
 
 WTO AGREEMENT ON TRADE FACILITATION  
SELF ASSESSMENT GUIDE 
 
Revision 
 
 A guide to assist developing and least-developed Members to assess their technical 
assistance and capacity building support needs an d priorities to implement the WTO Agreement on 
Trade Facilitation.   
This revision is based on the WTO Agreement on Trade Facilitation as set out in 
WT/MIN(13)/36 and WT/L/911 (11 December 2013). TN/TF/W/143/Rev.7 
 
- 2 - 
 
  CONTENTS 
 
I. HOW TO USE THIS GUIDE ........................................................................................ 4  
1.1   The Purpose of this Guide ........................................................................................... 4  
1.2   Suggested Approach .................................................................................................. 4  
II. SELF ASSESSME NT GUIDE ..................................................................................... 10  
Article 1:  Publication and Availab ility of In formation .......................................................... 10 
1. Publication ............................................................................................................. 10 
2. Information Available Through In ternet ...................................................................... 14 
3. Enquiry Points ........................................................................................................ 16 
4. Notification ............................................................................................................. 18 
Article 2:  Opportunity to Comment, Information before Entry into Force and 
Consultation .................................................................................................................... 19 
1. Opportunity to Comment and Inform ation before Entr y into Force .................................. 19 
2. Consultations .......................................................................................................... 22 
Article 3: Advance Rulings ................................................................................................. 24 
Article 4: Appeal or Review Procedures ............................................................................... 30 
1. Right to Appeal or Review ......................................................................................... 30 
Article 5: Other Measures to Enhance Impartiality, Non-Discrimination and Transparency ........... 33 
1. Notifications for Enhanced Controls or Inspecti ons ....................................................... 33 
2. Detention ............................................................................................................... 37 
3. Test Procedures ...................................................................................................... 38 
Article 6:  Disciplines on Fees and Charges Imposed on or in Connection with 
Importation and Exportation .............................................................................................. 40 
1. General Disciplines on Fees and Charge s Imposed on or in Connection with 
Importation and Exportation .............................................................................................. 40 
2.  Specific Disciplines on Fees and Char ges Imposed on or in Connection with 
Importation and Exportation .............................................................................................. 42 
3. Penalty Disciplines ................................................................................................... 43 
Article 7:  Release and Cleara nce of Goods ....................................................................... 46 
1. Pre-arrival Processing .............................................................................................. 46 
2. Electronic Payment .................................................................................................. 48 
3. Separation of Release from Final Determination of Customs Duties, Taxes, Fees 
and Charges ...................................................................................................................  50 
4.  Risk Management .................................................................................................... 53 
5. Post-Clearan ce Audit................................................................................................ 56 
6.  Establishment and Publication of Average Release Times ............................................... 58 
7. Trade Facilitation Measures for Authorized Operators .................................................... 60 
8.  Expedited Shipments ............................................................................................... 63 
9. Perishable Goods ..................................................................................................... 66 
Article 8:  Border Agency Cooperat ion .............................................................................. 69 
Article 9: Movement of Goods under Cu stoms Control Intend ed for Import ............................... 71 TN/TF/W/143/Rev.7 
 
- 3 - 
 
  Article 10: Formalities Connected With Im portation And Export ation And Transit ....................... 73 
1. Formalities and Document ation Requir ements ............................................................. 73 
2. Acceptance of  Copies ............................................................................................... 76 
3. Use of Internatio nal Standards .................................................................................. 78 
4. Single Window ........................................................................................................ 80 
5. Pre-shipment Inspection ........................................................................................... 83 
6. Use of Custom s Brokers ........................................................................................... 85 
7. Common Border Procedures and Unif orm Documentation Requirements .......................... 86 
8. Rejected Goods ....................................................................................................... 88 
9. Temporary Admission of Goods/In ward and Outwar d Processing .................................... 90 
Article 11:   Freedom of  Transit ........................................................................................ 93 
Transit Charges, Regulations, and Formalities (Paragraphs 1-3) .............................................. 93 
Strengthened Non-Discrimination (Paragraph 4) ................................................................... 95 
Transit Procedures and Controls (Paragraphs 5-10) ............................................................... 96 
Guarantees (Paragra phs 11.1-11.5) ................................................................................... 99 
Cooperation and Coordination (Paragraphs 12-13) .............................................................. 101  
Article 12:  Customs Cooperation .................................................................................... 103  
Article 13:  Institutional A rrangements ............................................................................ 109  
2. National Committee on Trade Facili tation .................................................................. 109  
III.  APPENDIX ....................................................................................................... 111  
1. Sample Situational and Gap Analysis ........................................................................ 111  
 
 TN/TF/W/143/Rev.7 
 
- 4 - 
 
  I. HOW TO USE THIS GUIDE 
1.1  The Purpose of this Guide The purpose of this Guide is to help you identify what your country will need in order to implement 
WTO Trade Facilitation Agreement, the time you will  need to implement each provision as well as 
your technical assistance needs. 
You will be asked to evaluate each of the substantive measures in the Trade Facilitation 
Agreement
1 and to describe the possible impacts of thes e measures in your national environment. 
In particular, for each measure, you will be asked to complete (i) a situational/gap analysis  and 
(ii) a questionnaire . 
In the situational/gap analysis, you will:   
i. describe your current situation (a “ situational analysis ”) relative to the trade 
facilitation measure; 
ii. identify the actions necessary to comply with the measure (a “ gap analysis ”); and 
iii. identify the technical assistance and capacity building  (TACB) support you will 
need. 
Detail is important.  The greater the specificity, th e better able you will be to identify and quantify 
the impact of the measures and the type and scale of technical assistance that might be required.  
This information can also provide a basis for you and/or a donor to calculate the cost of 
implementation.   
Your answers to the questionnaire will provide your government and potential donors with 
additional information about your national situation.  Most importantly, this questionnaire asks you 
to identify a Special and Differential Treatment (S+D)  c a t e g o r y  f o r  e a c h  m e a s u r e .   T h i s  
category generally indicates the time frame in which you expect to implement the measure and whether conditioned on receipt of technical assistance. 
1.2  Suggested Approach 
With respect to each of the measures, we suggest the following approach: 
First:  Read  the legal text of the measure carefully.   
Ask questions if the text is not clear.  
Second:   Read  the "Questions to be used to complete the chart" one by one. Discuss  each 
question with your colleagues.   
To aide you in that discussion, we have provided a summary of the measure as well as questions 
that you may wish to consider in relation to your situational analysis.   
This summary and the discussion questions should NOT be taken as legal guidance or as requiring 
a particular implementation.  There is not a “one -size fits all” implementation method.  Members 
can implement these measures in different ways depending on their particular national 
environment and priorities.  You should use your own judgement to determine the key elements of each measure and its impacts in your particular national context.   
Third:   Record  the results of your discussion and conclusions in the forms provided. 
                                               
1 WTO Agreement on Trade Facilitation as set out in  WT/MIN(13)/35 and WT/L/911.  This Guide includes 
all measures contained in Section 1 of the text, with th e exception of Article 13.1 (Institutional Arrangements- 
Committee on Trade Facilitation).  TN/TF/W/143/Rev.7 
 
- 5 - 
 
  
 
Needs Assessment Tool:  Process  
  
  TN/TF/W/143/Rev.7  
 
- 6 - NEEDS ASSESSMENT TABLES 
INSTRUCTIONS FOR COMPLETION 
 
ARTICLE [Number] [Title of Measure]  
 
I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
 
  1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
 
  1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note2: 
 
  1.  
                                               
2 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues, whether positive o r negative. 
1
 2
 3
 4TN/TF/W/143/Rev.7 
 
- 7 - 
 
  Table Key - Situational/Gap Analysis 
[1] Describe Your Current Situation   
Describe your current situation as it compares to the measure.   Provide this information according to the seven ca tegories set out in the chart, where relevant.  
That is, describe how your Policy/Legal Framework compares to the measure; describe how 
your current Procedures compare to the measure; describe your current Institutional 
Framework as it relates to the measure, etc. 
Provide references to the relevant legislation.  
For purposes of this Guide, any reference to “legislation” should be understood to cover all 
provisions of general application enacted either by the legislature or by  the executive and which 
are effective at the national level.  It therefore includes existing laws, regulations, rules and 
administrative instructions. 
C o m p l e t e  t h i s  c o l u m n  w i t h  f u l l  d e t a i l s  e v e n  i f  y o u  a r e  f u l l y  i n  c o m p l i a n c e .   I f  y o u  a r e  f u l l y  
compliant you do not complete the other 3 columns in this chart. 
[2] Barriers  
Give reasons for non-compliance or key barriers where your “current situation” is not aligned to 
the measure.  These barriers are something that has to be overcome before implementation can 
occur, i.e. lack of political will or resistance to change on the part of government officials or 
traders. 
[3] Actions/Resources Required & Cost List the specific action(s) that must be taken in order to overcome the barrier.   
Include the actions in the appropriate category (row).  For example: 
 if you determined in your situational analysis that the legal framework is deficient, you 
would include a reference to the laws that need to be changed in the “ A. Policy/Legal 
Framework ” row and describe the changes required.  
 if you determined in your situational analysis that agency staff have not received the 
training necessary to implement a measure, you should indicate which staff needs to be 
trained in the “ D. Human Resources/Training ” row and describe the type of training 
required:    
Quantify, if possible, the resources required to accomplish the actions.  For example,  
 If a change in the law, then you may need one or more lawyers for a certain period of time 
 If training, the number and duration of the trainings 
 If equipment, the type of equipment and number of units. 
Finally, provide an estimate of the cost of such action, if possible. 
[4] TACB Resources Needed (Specify Action Number) 
Describe the technical assistance or capacity building support you will require in order to carry out 
the actions you identified. 
 
A sample fully completed situational and gap an alysis chart is set ou t in the Appendix for 
your reference.  
  TN/TF/W/143/Rev.7  
 
- 8 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
2. You expect to implement this measure by: 
Category A (by date of entry into force):_____     Category  B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
  
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
 
7. National Priority Level (For implementation):   
High:        Medium:        Low:        None: __  Explain:  
8. Issues to note:    
 
5
6  
7 
8 
9 
10 
11 
12 TN/TF/W/143/Rev.7 
 
- 9 - 
 
  Table Key - Questionnaire 
[5] Do You Comply with this Measure? 
Indicate your overall assessment of compliance with this measure (choose one).   
You should complete this only after you have completed the Situational Analysis (field 1). [6] You expect to implement this measure by:  
Indicate your estimate of the timeframe for implementation of this measure in terms of category 
A, B, or C (choose one).  These categories, which are defined in Section II of the Trade Facilitation Agreement, have the following meaning: 
Category A = measures that the Member will implement by the time the agreement enters 
into force (LDC countries can take an additional year)  
Category B = measures for which the Member will need additional time to implement  
Category C =  measures for which the Member will need additional time and technical 
assistance/capacity building to implement.  
[7] If Category B or C, approximately ho w much time will you need to implement? 
If you selected Category B or C in the previous question, provide your estimate of the length of 
time required to implement this measure.  
[8] Identify  technical assistance projects/agencie s/international organizations that 
have or are helping you implement this measure 
[9] Lead agency or organization and other stakeholders that would be responsible for 
implementation of this measure 
Identify which national agency or other organization should have overall responsibility to oversee 
implementation of the measure or implementation of technical assistance.  Identify all 
stakeholders that would be affected by implementation. 
[10] Stakeholders not participating in asse ssment of this measure(s) that should be 
consulted : 
List the government agencies or private sector stakeholders relevant to the particular measure 
that did not participate in the needs assessment.  Th is is needed in order to identify who needs to 
be consulted to finalize the results of the assessment and to participate in future updates.   
[11] National Priority Level  
Indicate your priority level for implementation of this measure in your country (choose one).   This 
can help you and donors determine the order in which you want to implement the various measures. 
[12] Issues to note  
This box is to allow comments or information that is not reflected in the chart that you feel is 
important to be noted.  TN/TF/W/143/Rev.7 
 
- 10 - 
 
   
II. SELF ASSESSMENT GUIDE 
Article 1: Publication and Availability of Information 
1. Publication 
Legal Text 
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 governmental 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. Quick Summary Notes 
What activity does this proposal regulate? 
The types of information that governments publish, and the manner of publication   
Which authorities are di rectly concerned?  
 Executive Authority  
 All border agencies 
 Trade Authority 
 Revenue Authority 
What are the new requirements? 
 Members shall publish the general trade-related information listed in the proposal 
 Members shall publish such information “promptly” and in a “non-discriminatory and easily 
accessible manner” that will allow other governments, traders and interested persons to become acquainted with them.  TN/TF/W/143/Rev.7 
 
- 11 - 
 
  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. 
_____________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
1. Has responsibility for publication of the trade information described in the proposal 
(subparagraph (a)-(j)) been delegated? 
 A legal act or formal policy may be necessary to identify the government agency (or 
agencies) or other entity that shall be respon sible for publication of trade information, to 
define the scope of their respective responsibilities, and to ensure coordination. 
2. Is a manner of publication prescribed that is non-discriminatory and ensures easy 
access by other governments, traders and interested parties? 
B. Procedures 
3. Have administrative procedures been established to implement publication? 
Typically, the authority (or authorities) responsible for publication would establish formal 
procedures that would, for example: 
 identify the types of information that the authority will publish; 
 specify the manner of publication per information type (e.g., official journal, website or 
other); 
 establish processes to collect, compile and otherwise prepare documents for 
publication; 
 ensure the information available is accurate, relevant and prompt; establish processes 
for periodic review and updating published information; and  
 provide measures to ensure agency staff are aware of the obligation. 
Paragraph 1.2 of Article 6 contains additional requirements that you should consider in 
relation to the publication of information on fees and charges (i.e., you must also publish the reason for the fees and charges, the responsible authority, and when and how 
payment is to be made). 
C. Institutional Framework 
4. Has responsibility for administration of the publication obligation been assigned to a 
staff/unit (e.g., one or more “information officers” or an information unit) within the 
relevant agency or agencies? 
D. Human Resources and Training  
5. Is a sufficient number of competent/trained staff available to administer the 
publication obligation? 
E. Communication and Information Technology 
6. Are information technologies used for rapid amendment and communication of 
changes to all interested parties? 
Note that internet publication is covered under Article 1.2, below. 
  
  TN/TF/W/143/Rev.7  
 
- 12 - ARTICLE 1.1 PUBLICATION  
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note3: 
 
  1.  
 
                                               
3 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.7  
 
- 13 - II. Questionnaire 
1. Do you comply with this measure? 
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 
Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 
6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
  
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
 
 
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
   
7. National Priority Level (For implementation):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note:    
  
 TN/TF/W/143/Rev.7 
 
- 14 - 
 
  2. Information Available Through Internet 
Legal Text 
2.1 Each Member shall make available, and upda te to the extent possible and as appropriate, 
the following through the internet: 
a. A description4 of its importation, exportation and transit procedures, including appeal 
procedures, that informs governments, traders and other interested parties of the 
practical steps needed to import and export, and for transit; 
b. The forms and documents required for importation into, exportation from, or transit 
through the territory of that Member; 
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. 
_____________________________ 
                                               
4 Each Member has the discretion to state on its website the legal limitations of this description. 
 Quick Summary Notes 
What activity does this measure regulate? 
The information a government provides to the public regarding import, export and transit 
procedures, and the manner by which it is provided  
Which authorities are di rectly concerned?  
 Executive Authority  
 All border agencies 
 Trade Authority 
What are the new requirements? 
 Members shall prepare practical guides to th eir import, export, and transit procedures 
including appeal procedures 
 Members shall publish on the internet: 
(i)  the practical guides, 
(ii)  the documents or forms required for import, export or transit,  (iii) relevant trade laws (where possible), and  (iv) the enquiry point contact information. TN/TF/W/143/Rev.7 
 
- 15 - 
 
  Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 
1. Has responsibility for internet publication of the trade information described in the 
proposal (Article 2.1 (a)-(c)) been delegated? 
A legal act or formal policy may be necessary to identify the government agency (or 
agencies) or other entity that shall be respon sible for internet publication of the specified 
trade information, to define the scope of thei r respective responsibilities, and to ensure 
coordination.   
B. Procedures 
 
2. The considerations described in the previous proposal (Article 1.1) would also apply 
here. 
That is, the authority (or authorities) responsible for publication, whether print or 
electronic, would typically establish procedures to:  
 identify the types of information that the authority will publish; 
 specify the manner of publication per information type (e.g., official journal, website or 
other); 
 establish processes to collect, compile and otherwise prepare documents for 
publication;  
 ensure the information available is accurate, relevant and prompt; establish processes 
for periodic review and updating published information; and  
 provide measures to ensure agency staff are aware of the obligation.  
C. Institutional Framework 
3. Has an office or staff been assigned responsibility to prepare and keep updated the 
practical guides to import/export/transit procedures?   
4. Has responsibility been assigned for updating the information described in the 
proposal on a website(s)? 
D. Human Resources and Training 
5. Are a sufficient number of competent subject-matter experts and support staff 
available to prepare and keep up to date practical guides to import/ export/ transit 
procedures? 
 Staff resources from the customs administration and other relevant border agencies would 
likely be needed to prepare the practical guides to import/export/transit processes, if they 
do not already exist, and to keep them up to  date.  Similarly, forms, documents and trade 
laws must be collected and prepared for internet publication.  
 The measure would further require resources to translate this material to one of three 
official WTO languages (English, French, Spanish), if practicable. 
E. Communication and Information Technology 
6. Is an appropriate website available for public ation of information of the kind described 
in the measure? 
7. Are sufficient and competent technical staff available to maintain the relevant 
website(s)? 
 Technical experts would be needed to incorpor ate and maintain this content on an existing 
internet site (or sites), if available and appropriate, or to design, develop and maintain a 
new web site.  TN/TF/W/143/Rev.7 
 
- 16 - 
 
   
3. Enquiry Points 
Legal Text 
 
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 the 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 enquiries and provide the forms and documents within a 
reasonable time period set by each Member, which may vary depending on the nature or 
complexity of the request. 
_____________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
1. Have you established a trade-information enquiry point? 
A legal act may be required to designate the authority (or authorities) that shall be 
responsible for setting up and operating the enquiry point and to define its functions. Quick Summary Notes 
What activity does this measure regulate? 
The means by which an individual trader, a government, or any other interested person obtains 
specific information from a Member about import, export or transit requirements. 
Which authorities are di rectly concerned?  
 Executive authority  
 All border agencies 
 Trade Authority 
What are the new requirements? 
  A Member shall establish one or more “enquiry points” to respond to “reasonable” 
questions about the matters listed in Article 1. 1, and to requests for required forms and 
documents.  
 If a member of a customs union or involved in regional integration, a Member may opt to 
participate in a regional enquiry point, rather than establishing a national enquiry point. 
  The Member shall respond to such enquires and requests within a “reasonable” time. 
  Members are encouraged not to charge fees  for answering basic enquiries.  Any fees 
charged for enquiries or for providing form s or documents shall be limited to the 
approximate cost incurred. TN/TF/W/143/Rev.7 
 
- 17 - 
 
  Different organizational models are possible.  Commonly, the enquiry point function is 
housed within the government authority (or authorities) responsible for the subject area 
(for example, the customs administration for questions about import/export procedures 
and customs duties). 
Alternatively, a central, government-wide enquiry point could be established that would be 
staffed with the relevant subject matter experts and/or would act as a “switchboard” to 
receive and route requests for information to the appropriate agency, and collect and compile the response to the requester. 
2. Are the responsibilities of your trade-information enquiry point consistent with the 
WTO measure? 
 That is, is your enquiry point required to “answer reasonable enquiries…on matters 
covered by paragraph 1.1” and provide forms and documents on request within a 
reasonable time period?  
3. Are any fees and charges required to be  paid for answering "basic" inquiries? 
4. Are any fees and charges required to be paid for answering other inquiries or 
providing documents? 
5. Are any such fees and charges limited to  the approximate cost of the service 
rendered? 
B. Procedures 
6. Are formal procedures and work processes defined for operation of the trade-
information enquiry point(s) ( i.e., standards for processing inquiries, including 
response times; standard templates and forms; modes of communication, etc.)? 
WTO members should have experience in setting up and operating enquiry points because 
these are already required by the WTO TBT and SPS agreements. 
C. Institutional Framework 
7. Have the roles and responsibilities of staff within the agency (or agencies) charged 
with operation of the enquiry point been defined and implemented? 
A new unit to operate the enquiry point may be required to be established within the 
designated agency (for example, an information center within the customs authority).  
Alternatively, this function might be addressed as a collateral duty to any office that 
already has responsibilities in trade.   
8. Are the relevant border agencies required to cooperate and coordinate with the 
enquiry point as necessary to carry out its responsibilities?   
D. Human Resources and Training 
  
9. Are a sufficient number of staff available and trained to operate the enquiry point? 
Staff assigned to the enquiry point should be sufficient in number to handle the expected 
volume of enquiries, and trained/knowledgeable in the relevant subject matter and/or in 
coordinating with relevant agencies or experts to respond to enquiries. 
F. Infrastructure & Equipment  
10. Does the enquiry point have the equipment and technical support required for its 
operation? 
Operation of an enquiry point requires a physical office space with appropriate equipment 
(e.g., basic communication equipment, such as telephones and fax machines, computers with internet access and email).  
ICT support may also be useful, such as a tariff and tax rate lookups or similar national 
trade information database. TN/TF/W/143/Rev.7 
 
- 18 - 
 
  4. Notification 
Legal Text 
 
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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework   
1. Is responsibility for making the required notification assigned to a government 
authority?  
A legislative or administrative act may be required to designate responsibility to a 
government agency to carry out the notification.   
The assigned functions of this entity may also include obtaining and distributing 
notifications made by other WTO Members to interested parties, as well as maintaining 
records of notifications sent and received. 
D. Human Resources and Training  
2. Are a sufficient number of staff available and trained to carry out the notification 
functions? 
Although the notification requirement is minimal, a Member may wish to designate staff to 
monitor notifications made by other WTO Members and distribute and/or publish them to 
other government authorities, private se ctor or other interested parties.   
All WTO Members should have experience in making notifications to WTO committees, as 
this is a common obligation found under a number of current WTO agreements.   Quick Summary Notes 
What activity does this measure regulate? 
Communications to/from the WTO Committee on Trade Facilitation  
Which authorities are di rectly concerned?  
  The government authority responsible for WTO notifications ( e.g., the trade authority or 
foreign affairs ministry) 
What are the new requirements? 
  A Member shall provide the Committee with the names of the official publications and the 
address(es) of the website(s) where the information required by Article 1.1 and 1.2 has 
been published  
  A Member shall provide the Committee with the contact details of its enquiry point(s)  TN/TF/W/143/Rev.7 
 
- 19 - 
 
  Article 2: Opportunity to Comment, Information before Entry into Force and 
Consultation 
1. Opportunity to Comment and Information before Entry into Force 
Legal Text 
 
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. 
1.2.  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. 
________________________ Quick Summary Notes 
What activity does this measure regulate? 
The process by which national trade legislation is made. This includes the process for enacting laws 
on trade-related matters by the national legisl ative body (congress, parliament, legislature, etc.) 
as well as secondary legal acts (regulations, rules, orders, etc.) issued by executive or 
administrative bodies.   
Which authorities are di rectly concerned?  
 All border agencies 
 Trade Authority 
 Executive Authority 
 Legislative Authority 
What are the new requirements? 
 Traders and other interested parties must be given an opportunity and reasonable 
time to comment on proposals for new trade-related and customs laws and administrative regulations, as well as any amendments thereto. 
 New or amended laws and regulations must be  made publicly available, as early as 
possible before their entry into force. TN/TF/W/143/Rev.7 
 
- 20 - 
 
  Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
1. Are traders and other interested parties required to be notified of any proposed trade-
related and customs laws?  
2. Are traders and other interested parties required to be notified of any proposed trade-
related and customs administrative regulations? 
3. Do traders and other interested persons have the right to comment on such 
proposals? 
4. Is a reasonable period of time provided for submission of such comments? 
The right of traders and other interested part ies to comment on legislative and regulatory 
proposals typically has a basis in legislation.   
To allow traders and other interested parties the opportunity to exercise this right, 
legislation typically requires the administrative agencies to notify interested parties of proposed new regulations or amendments and to make copies publically available.   
Legislation may also specify the permitted form and manner of notification, as well as the 
types of administrative acts that must be  notified, a minimum comment period, and any 
exceptions to these obligations.  
5. Do you publish new or amended trade laws and regulations prior to their entry into 
force?  
6. Are they published as early as possible before their entry into force to enable traders 
and other interested parties to become acquainted with them? 
National legislation (including the national constitution, if relevant) should ensure that all 
trade-related laws and administrative regulations shall be published a reasonable period of time prior to their entry into force, subject to such exceptions as may be defined.   
(Please note that paragraph 1.2 of Article 6 will also require you to publish any new or 
changed fees and charges on imports or export s an “adequate time” before they enter into 
force.) 
Such legislation might also define the rights or remedies available to traders and/or other 
interested persons where this obligation is not observed (for example, rights to challenge 
the validity of the law in court).    
A. Procedures 
1. Are procedures defined for the notification of proposed legislation and administrative 
regulations to traders and other interested parties and processing comments?  
These procedures typically deal with such matters as: 
 the particular manner by which interested parties will be informed of a proposal (e.g., 
publication on the internet, official journal, or newspaper; direct contact; holding open conferences or public hearings; etc.); 
  the content of the public notification;  
 the permitted methods and form for public comments (e.g., written comments, 
hearings on the record);  
 managing the official record of comments received; 
 public access to comments, etc.  TN/TF/W/143/Rev.7 
 
- 21 - 
 
  B. Institutional Framework 
2. Are department(s) and/or staff designated responsibility for managing notification and 
public comment on proposed trade-related laws and regulations?  
Implementation of this measure would typically require staff – such as a legal office – 
within the legislative body and each administ rative agency that is responsible for trade 
matters to: 
 prepare and distribute or publish the proposed law or rule (including any explanatory 
materials);  
 collect, review and assess the comments received;  
 handle communications (including meetings or hearings) with the public; and,  
 make any required adjustments to the proposal.   
C. Human Resources and Training 
3. Are sufficient numbers of staff available and trained within legislature/executive or 
administrative bodies for this activity? 
  
 TN/TF/W/143/Rev.7 
 
- 22 - 
 
  2. Consultations 
Legal Text 
 Each Member shall, as appropriate, provide for regular consultations between border 
agencies and traders or other stakeholders within its territory. 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
1. Are your border agencies required to engage in public consultation? 
2. Has a public consultation strategy/policy been defined for your border agencies ( i.e., 
  identifying matters subject to consultation, consultation techniques, persons to be   consulted, etc.)? 
 Public consultation is often implemented by means of formal government policy and 
 procedures.  Typically, a policy document would define or provide guidance to border 
 agencies on such matters as: 
 the matters that are subject to consultation 
 the agencies responsible for undertaking consultation 
 the groups or persons to be consulted  
 who the consultations can be instigated by (customs, other border agencies, trade 
associations etc.) and how the agencies coordinate their consultation efforts in areas of 
common interest 
 when consultation should take place; and  
 the appropriate consultation mechanisms or techniques (e.g., periodic meetings with 
trade or industry groups; formal consultative committees; informal discussions or 
working groups; publication of documents for written comment; websites or social media, etc.).   
B. Procedures   
3. Have the responsible border agencies established procedures for carrying out public 
consultation ( i.e., timing of consultation, modes of communication with interested 
parties, establishing consultative committees, etc.)? 
C. Institutional Framework 
4. Is a person/unit designated within each bord er agency with responsibility to oversee 
that agency’s implementation of public consultation strategy/policy? Quick Summary Notes 
What activity does this measure regulate? 
The process by which border agencies obtain th e views of traders and other stakeholders on 
matters affecting them 
Which authorities are di rectly concerned?  
 All border agencies 
What are the new requirements? 
Border agencies must hold “regular cons ultations” with traders and stakeholders TN/TF/W/143/Rev.7 
 
- 23 - 
 
  D. Human Resources and Training  
5. Are sufficient numbers of staff within the border agencies available and trained to 
carry out public consultation? 
In order to implement a useful and effective public consultation, the responsible border 
agencies should have sufficient staff and procedures to design/plan the consultations, 
prepare consultation documents, make notifications and other communications to 
interested parties, carry out the consultation, and provide follow-up and feedback on results.    
 TN/TF/W/143/Rev.7 
 
- 24 - 
 
  Article 3: Advance Rulings 
Legal Text 
 
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: 
a. the requirements for the application for an advance ruling, including the information to 
be provided and the format; 
b. the time period by which it will issue an advance ruling; and 
c. the length of time for which the advance ruling is valid. Quick Summary Notes 
What activity does this measure regulate? 
The means by which a trader can obtain reliable “binding” information about the tariff 
classification, origin, or other customs treatment of his goods before he imports them 
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
 Customs shall provide a written ruling on request of a trader concerning the tariff 
classification or origin of his goods (or any other matters described in paragraph 9(b) prior 
to their importation) 
 The ruling shall be binding on Customs and remain valid for a reasonable period of time 
 A trader shall have rights to be notified if  Customs takes certain actions adverse to his 
interests (such as a refusal to issue a ruling or a decision to revoke  or modify a ruling) 
 Customs must publish certain information about the ruling process  TN/TF/W/143/Rev.7 
 
- 25 - 
 
  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.5 
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. 
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;6 
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. 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
Members should have experience in implementing a binding rulings program because the WTO 
Rules of Origin Agreement requires governments to provide advance rulings on country of origin 
questions.  This measures requires the establishm ent of such a system of binding rulings on tariff 
classification, in addition to the origin of the goods; and encourages Members to issue rulings on 
other customs matters listed in subsection 9(b) of Article 3]. 
                                               
5 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. 
6 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 as sessment 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 th ose established pursuant to the Rules of Origin Agreement in relation to 
the assessment of origin provided that the requirements of this Article are fulfilled. TN/TF/W/143/Rev.7 
 
- 26 - 
 
  A. Policy/Legal Framework  
1. Does Customs have authority to issue advance rulings on tariff classification, origin 
and any other issues listed in paragraph 9(b) of this article?  If not Customs, do other 
administrative agencies have such authority? 
 Customs (or another designated authority) should have legal authority to issue binding 
rulings on questions of tariff classification and origin (and any of the other customs 
matters listed in paragraph 9(b) of Article 3). 
2.  Does Customs have authority to issue advance rulings on the other matters listed in 
sub-paragraph 9(b)?   If so please describe and list citation of relevant regulations. 
Members are encouraged to provide binding rulings in these areas.  
3. Are such rulings considered binding on Customs (in respect of the applicant)? 
4. If the validity period of a ruling is limited, is the length of time reasonable?  Is the 
period published? 
 For practical reasons (such as changes in products or legislation, etc.), Customs 
administrations often apply a maximum period of validity for the binding ruling.  In 
practice this varies between one and five years. 
5. Does your legislation protect confidential information submitted in connection with 
applications for rulings? 
 When providing specific information, decisi ons or binding rulings, Customs should have 
systems in place to ensure that confidential or commercially sensitive information received 
from traders or information that may advers ely affect the Customs is not divulged to 
unauthorised persons.  Provision may be made in national legislation for authorised 
disclosure in certain cases such as serious infraction or fraud.  
B. Procedures  
6. Are the requirements for submission of an application for a ruling documented and 
published? 
 Such requirements typically define the pers ons who may request the ruling, the form of 
the application, and the particulars that mu st be supplied (i.e., name and address of 
applicant; details of the goods such as commercial description, nature, composition, 
quality, price, origin, end-use, packaging an d, where applicable, manufacturing process; 
particulars of any previous importations of goods of the same kind by the applicant, together with the tariff heading applied; Cust oms office through which the goods are to be 
cleared, etc.).   
 Often, the Customs authority will define standard application letters or other templates.  
Customs will usually ask for a sample of the goods if practicable.  Otherwise photographs, 
plans, drawings or a complete and exact description may be called for. 
7. Are the conditions and processes for revocation, invalidation, and amendment of 
rulings defined? 
 The grounds and procedure for the revocation or invalidation of rulings should likewise be 
defined and published.    
8. Has Customs (or other authority) established policies/procedures for: 
 processing applications for rulings? 
 distribution/publication of rulings to customs offices and traders? 
 monitoring proper use of rulings in clearance of goods? 
 The rulings unit should establish working procedures to ensure quality and consistency in 
the rulings program.  
 Typically, these would cover such matters as the internal procedures and workflow to 
process an application for a ruling (including time periods); maintaining a ruling record-TN/TF/W/143/Rev.7 
 
- 27 - 
 
  keeping system; monitoring proper use of rulings in clearance of goods; and conditions 
under which rulings will be published.   
9. Are the time limits for issuance of a ruling published? 
 As indicated in paragraph 6 of the measure, Customs (or the other designated authority) 
should define and publish the period of time  within which it shall process and issue the 
ruling. 
C. Institutional Framework 
10. Has an administrative unit (or units) responsible for issuance and administration of 
rulings programs been designated/established? 
 Various organizational models can be used for the administration of an advance rulings 
program, and the choice may depend on the scope of the program and anticipated volume 
of applications.   
 Some customs administrations have established a separate functional unit with dedicated 
staff responsible for rulings; others add rulings to the existing responsibility of tariff departments of the customs administration; still others establish an ad hoc committee of 
experts to respond to applications for rulings.   
 Most administrations locate the rulings function at the customs central office; some 
administrations may allow rulings to be issued by local or regional customs offices.   
D. Human Resources and Training  
11. Are rulings unit officers trained on administration of a rulings program? 
12. Are border officials trained on proper use of rulings in clearance of goods? 
13. Are a sufficient number of qualified officers available/assigned to rulings unit(s)? 
 Typically, the rulings function is staffed by subject-matter experts in tariff classification, 
origin (and other relevant customs matters in 9(b)).  Their main activities include processing applications for rulings; research and writing decisions; disseminating the 
rulings to the applicant and relevant customs offices; and monitoring the proper use of 
rulings in clearance of goods.   
E. Communication and Information Technology 
14. Has a rulings record-keeping system been established? 
 Generally, specialized equipment or technology is not necessary to operate a rulings 
program.   
 However, a record-keeping system is essential, and some customs administrations use 
ruling databases or automated systems to track applications and search issued rulings.   
 Some administrations provide for electronic submission of applications, and some 
administrations publish rulings on-line.  
  TN/TF/W/143/Rev.7  
 
- 28 - ARTICLE 3 ADVANCE RULINGS 
 
 I. Situational/Gap Analysis 
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note7: 
 
  1.  
 
                                               
7 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.7  
 
- 29 - II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 
Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 
6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
  
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
 
 
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
   
7. National Priority Level (For implementation):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note:    
  
 TN/TF/W/143/Rev.7 
 
- 30 - 
 
  Article 4: Appeal or Review Procedures 
1. Right to Appeal or Review 
Legal Text 
 
1.1.  Each Member shall provide that any pers on to whom customs issues an administrative 
decision8 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. 
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 ri ght to either further appeal to or further review 
by the administrative authority or the judicial authority or any other recourse to the judicial 
authority.
9 
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. 
_____________________________ 
                                               
8 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 th e meaning of Article X of the GATT 1994 or failure to take 
an administrative acti on or decision as provided for in a Me mber's domestic law and legal system. For 
addressing such failure, Members may maintain an altern ative administrative mechanis m or judicial recourse to 
direct the customs authority to prompt ly issue an administrative decision in place of the right to appeal or 
review under subparagraph 1.1 a. 
9 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. Quick Summary Notes 
What activity does this measure regulate? 
The rights of traders to obtain review and correction of decisions made by Customs officials or 
officials of other border agencies 
What authorities are directly concerned? 
 Customs 
What are the new requirements? 
Members shall provide traders with the right to  appeal decisions made by Customs in an 
administrative and/or judicial proceeding. TN/TF/W/143/Rev.7 
 
- 31 - 
 
  Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework  
1. Do persons to whom Customs issues a decision have a right to appeal to an 
administrative authority who is independent of, or at a higher level than, the official or 
office who made the decision? 
 The WTO agreements on customs valuation and rules of origin allow for use of an 
administrative appeal process; therefore, some Members may have already in place the 
necessary legal, organizational, and procedural infrastructure for customs administrative 
appeals.   
2. Are such rights of appeal provided with re spect to decisions made by the other border 
agencies? 
Members are encouraged to provide the same appeal  rights for decisions made by the other border 
agencies. 
3. Are the types of administrative decisions that can be appealed defined? 
 Legislation typically defines the types of administrative decisions that can be appealed, as 
well as the appeal procedures. 
 For example, these may include decisions made in connection with customs clearance of 
g o o d s ,  s u c h  a s  t h e  a m o u n t  o f  d u t y  a n  i m p o r t e r  m u s t  p a y  ( i n c l u d i n g  d e c i s i o n s  o n  t a r i f f  
classification, customs valuation, or origin of the goods) or the admissibility of the goods (e.g., the application of import restrictions and prohibitions).  They may also include decisions related to licenses or authorizations (e.g., a refusal to issue a broker’s license or 
revocation of an authorization to use simplified procedures); decisions related to claims for 
refund or drawback of duty; and decision s related to assessment of administrative 
penalties and seizure of goods. 
 Legislation may define different appeal proced ures for different types of claims (e.g., one 
procedure for appeal against assessment of duty; another for appeals against imposition of an administrative penalty). 
4. Is there a right to appeal to the next higher administrative level or judicial authority if 
the administrative appeal decision is unduly delayed or delayed beyond a period specified in the law?  
5. Is there a right to appeal a decision issued by Customs to a judicial body?  
 A Member may require the trader to make an  administrative appeal before permitting 
access to the courts.  Alternatively, the legislation may allow the administrative appeal as an option to a judicial appeal.  In any case, the trader should have a right to bring the 
claim to the next higher administrative level or judicial appeal where the administrative 
appeal is denied or is unduly delayed beyond  the period of time specified in the law. 
6. Is Customs required to give reasons for its decisions to the persons directly affected 
thereby? 
 To enable an effective appeal, legislation should require that Customs give the person the 
reasons for their decision. 
B. Procedures 
7. Are the requirements and procedures for filing an administrative appeal defined and 
published? 
 These might include such matters as the time periods for making an appeal, the 
information to be supplied, the offices or officials to which the appeal must be directed, 
and the time periods for lodging supporting evidence. TN/TF/W/143/Rev.7 
 
- 32 - 
 
  8. Have the administrative appeal authorities established policies/procedures for the 
processing of appeals? 
 To ensure quality and consistency of decisions,  as well as the observance of required time 
periods, Customs and other appeal authoritie s should establish working procedures for 
processing of appeals.  
 Such procedures typically cover such matters as the form and manner by which 
notifications should be made to the appella nt; rules for conducting hearings; and the 
implementation of the decision by relevant  customs offices.  They may also define 
standard forms or templates for decisions and other communications. 
9. Are set time periods specified for review? 
10. Where an appeal is allowed, do Customs en sure their decision or the ruling of the 
independent or judicial authority is put into effect as soon as possible, except in cases 
where the Customs appeal against the ruling? 
C. Institutional Framework 
11. Has an administrative unit (or units) been designated responsibility for review and 
decision of administrative appeals?  Has such unit/staff actually been established? 
 The size and structure of the administrative appeal function will depend on national 
requirements. 
 In some countries, the initial appeal is made to a higher authority within the same customs 
office where the original decision was made (such as the officer’s supervisor or the head of that local Customs office); other countries require or allow the appeal to be made to the central Customs administration or to a regional office with authority over the local office; 
and still other countries provide for the appeal to be made to the parent authority of the 
customs administration, such as a Ministry of Finance.  Some countries have established independent, quasi-judicial tribunals with specialized expertise to hear appeals from 
administrative decisions.   
 In larger countries, appeals may be processed by a separate functional unit comprised of 
subject-matter experts (often lawyers) located at the central administration and/or at 
regional centers.  Other countries operate on an ad-hoc basis, and rely on the expertise of 
existing customs operational units to respond to an appeal. 
D. Human Resources and Training 
12. Are a sufficient number of qualified officers available and assigned to processing 
administrative appeals? 
E. Communications and Information Technology 
13. Has an administrative appeals record-keeping system been established? 
 TN/TF/W/143/Rev.7 
 
- 33 - 
 
  Article 5: Other Measures to Enhance Impart iality, Non-Discrimination and Transparency 
1. Notifications for Enhanced Controls or Inspections  
Legal Text 
 
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. 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework   
1. Does your legislation allow information required for import control purposes to be 
shared among border agencies? 
This measure does not require a system of such notifications but sets out disciplines in 
cases where such legislation or practice exists.  If you have this requirement in your 
legislation please provide the legal citation and a brief description. 
B. Procedures Quick Summary Notes 
What activity does this measure regulate? 
Disciplines on any system of issuing notifications or guidance to concerned authorities to enhance 
controls and inspections on imported goods, part icularly food products, beverages and feedstuffs 
What authorities are di rectly concerned?  
  All border agencies   
What are the new requirements? 
  The conditions under which notifications or guidance may be made and maintained on the 
system, and the actions taken as a consequence of the notification or guidance, shall be 
subject to certain disciplines TN/TF/W/143/Rev.7 
 
- 34 - 
 
  2. Are procedures established for notification to border authorities to enhance controls and 
inspection consistent with the proposal, including: 
 criteria under which a notification ma y be made (paragraph 1(a) and (b))? 
 termination or suspension of alert (paragraph 1(c))? 
 notification to the importer or competent authority of the exporting country 
(paragraph 1(d))? 
3. Are procedures established to ensure publication of a notice of termination of an import 
alert in a non-discriminatory and easily accessible manner? 
 If not already in place, procedures for cooperation and coordination among the offices of 
the relevant control authorities should be established.   
 These procedures might establish a network for exchange of notifications; define the 
triggering criteria (that is, when the notification shall be made); and specify the roles and 
responsibilities of participants in the networ k regarding the sending and taking actions on 
notifications.  Such procedures might also define a standard form and required content of the notification and deadlines for various steps of the notification procedure.  
 For example, applying one model (the EU’s Rapid Alert System for Food and Feed), the 
network might be comprised of all border posts plus a central coordinating authority.  A border post is required to immediately notify the central authority, using defined standard 
forms and terminology, where an import consignment is rejected.  After verifying the 
information, the central authority notifies the other border posts, which are then required t o  r e p o r t  b a c k  o n  a c t i o n s  t a k e n .   E a c h  o f f i c e  i n  t h e  n e t w o r k  i s  r e q u i r e d  t o  d e s i g n a t e  a contact person who shall be responsible for ensuring communications are made and 
properly handled.   
 Any such procedures should likewise ensure compliance with the disciplines set out in the 
proposed measure. 
C. Institutional Framework 
4. Has an authority (or authorities) been designated as responsible for administration of 
the notification system? 
 A legislative or administrative act may be required to designate the agency (or agencies) 
responsible for administration of the notification system, the products covered by the alert system, as well as publication of information concerning alert notifications and terminations thereof. 
D. Human Resources and Training 
5. Are staff within the relevant border agencies at the border posts trained in 
administration of the program, including proper termination of the notifications? 
E. Communications and Information Technology 
6. Is an appropriate means of communication of notifications between/among border 
posts available ( i.e., common network, email, fax)? 
 A common system for electronic exchange of messages among participants in the network 
can facilitate transmission and handling of the notifications.  However, other forms of communication (e.g., email, fax)  may also be sufficient.    
  TN/TF/W/143/Rev.7  
 
- 35 - ARTICLE 5.1 Notifications for enhanced controls or inspections 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note10: 
 
  1.  
 
                                               
10 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.7  
 
- 36 -  
II. Questionnaire 
1. Do you comply with this measure? 
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (For implementation):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note:    
 
 
 TN/TF/W/143/Rev.7 
 
- 37 - 
 
  2. Detention 
Legal Text 
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. 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
B. Procedures  
1. Are procedures established to ensure that the carrier or importer is informed 
immediately when a decision is made to detain imported goods for inspection? 
 Procedures should be defined to require border agencies to notify the carrier or importer 
when a decision is taken to detain goods. 
 These procedures might also define the timing, form, content, and manner of delivery of 
such notifications. 
E. Communications and Information Technology 
2. Does the customs automated processing system generate a notification to the declarant 
if goods are detained (by, for example, updating the consignment status)? 
 Customs automated processing systems commonly generate a notification to the declarant 
where goods are detained by Customs (such as a consignment or declaration status message).  Members may wish to consider whether their customs system contains this 
functionality.  Quick Summary Notes 
What activity does this measure regulate? 
The “detention” of goods declared for importation by Customs or other border authority ( e.g., 
health, safety, agriculture, etc.) for purposes of conducting an inspection   
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What are the new requirements? 
  If Customs or other border authority detains imported goods for inspection, it shall inform 
promptly the carrier, the importer or his agent (such as the customs broker, acting on the importer’s behalf).   TN/TF/W/143/Rev.7 
 
- 38 - 
 
  3. Test Procedures 
Legal Text  
3.1 A Member may, upon request, grant an opportunity for a second test in case the first test 
result of a sample taken upon arrival of goods 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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework  
1. If results of testing imported, exported, or transit goods are adverse, does the 
affected person have the opportunity to re quest that a second test is conducted? 
 In addition to the right to retest, any conditions or limitations on the exercise of that right 
should be defined and published (e.g., who may request the confirmatory test; the time period in which the request must be made; the period allowed for retesting; liability for 
testing expenses, etc.). 
2. Does the declarant or other appropriate person have the right to take samples of 
goods under customs control for these purposes? 
 To support this measure, legislation might provide traders with the right to obtain the 
results of the initial test conducted by or on behalf of the respective border agency.  It 
might also allow the importer or exporter to access goods under customs control and take samples for purposes of the confirmatory test.   
3. Do you publish the names and addresses of national, regional or international 
laboratories where these second tests can be carried out?  Or, if not, do you provide this information to the importer? Quick Summary Notes 
What activity does this measure regulate? 
Laboratory testing of goods for customs, food sa fety, agriculture or other regulatory purposes 
What authorities are di rectly concerned?  
Border agencies that sample and test goods, such as:  
 Customs 
 Other border agencies (particularly, SPS and standards authorities) 
What are the new requirements? 
 Members may grant traders the right to a second test, where test results on a sample of 
goods taken upon arrival of goods declared for importation are adverse to the trader 
 Members shall publish the contact information of laboratories where confirmatory tests can 
be carried out or provide this information to the importer. ( They  may be regional or 
international laboratories, if there are no national accredited laboratories ) 
 Members shall consider the results of the second test. TN/TF/W/143/Rev.7 
 
- 39 - 
 
  B. Procedures 
4. Are procedures prescribed for the situation where the second test results are different 
from the first test?  
D. Human Resources and Training 
5. Are sufficient and competent staff available to supervise confirmatory testing? 
 Technical staff may be required to review the results of the second tests and resolve 
inconsistencies.  TN/TF/W/143/Rev.7 
 
- 40 - 
 
  Article 6: Disciplines on Fees and Char ges Imposed on or in Connection with 
Importation and Exportation 
1. General Disciplines on Fees and Charges Imposed on or in Connection with 
Importation and Exportation 
Legal Text 
 
1.1.  The provisions of paragraph 6.1 shall appl y to all fees and charges other than import and 
export duties and other than taxes within th e 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. 
 
________________________ Quick Summary Notes 
What activity does this measure regulate? 
The “fees and charges” that governmental authorities assess on, or in connection with, imports or 
exports for services provided to the importer or exporter   
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What are the new requirements? 
 The amount and purposes of any fees or charges imposed on imports or exports must be 
consistent with the GATT Article VIII restrictions.   
 Members must  
 publish specified information about such fees and charges* 
 publish any new or amended fees or charges an “adequate time” prior to their entry 
into force** 
 periodically review their fees and charges in order to reduce the number and diversity 
“where practicable” 
*You should consider the impact of this requirement in connection your review of Article 1.1 
(Publication). 
**You should consider the impact of this requirement in connection with your review of Article 
2.1 (Opportunity to Comment and Information Before Entry into Force). TN/TF/W/143/Rev.7 
 
- 41 - 
 
  Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework  
1. Are fees and charges imposed on imports and exports by Customs or by any other 
authority? 
For example, your legislation may provide for:  
 customs “user fees” or “import transaction fees” for customs processing import 
declarations 
 fees for processing goods at locations away from the customs office (such as the 
trader’s premises) or providing overtime services,  
 charges for storage of goods in government warehouses pending customs clearance,  
 fees for plant or animal quarantine or inspection services, etc. 
Note that the “fees and charges” subject to this proposed measure do not include customs 
duties or taxes, which are subject to other GATT rules.  
2. Is a periodic review required of any such fees and charges for the purposes described in 
the proposed measure ( i.e., to reduce their number and diversity)? 
B. Procedures 
3. Have the relevant border agencies established procedures to carry out a periodic review 
of fees and charges?  
  Procedures might define the frequency of the review, the standards and criteria to be used, 
and the review mechanism (public consultation, for example). 
C. Institutional Framework 
4. Has responsibility for conducting the periodic review of fees and charges been assigned? 
  For example, the legislation that established the fees and charges may also require that 
the border agency periodically review them.  Or, a central executive authority may have 
this responsibility. 
D. Human Resources and Training 
5. Are sufficient and qualified staff available to assess existing or new fees and charges for 
GATT Article VIII compliance?  
  In evaluating any new or existing fees an d charges for compliance with these rules, the 
main challenge may be to align the amount of the fee or charge to the approximate cost of 
the service given.   
  This generally requires that the agency have the accounting expertise to apportion relevant 
direct and indirect costs, as well as mechanisms to identify and capture relevant costs used in the calculation. 
6. Is sufficient and qualified staff available to periodically review and assess fees and 
charges for purposes of simplification/rationalization? 
 TN/TF/W/143/Rev.7 
 
- 42 - 
 
  2.  Specific Disciplines on Fees and Ch arges Imposed on or in Connection with 
Importation and Exportation 
Legal Text 
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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
E. Policy/Legal Framework  
1. Are fees and charges imposed on imports an d exports by Customs limited in amount 
to the cost of the services rendered? 
That is, have you assessed such fees and charges to ensure that they are: 
 for services rendered in connection with the importation or exportation of goods or for 
any formality required for undertaking such importation or exportation, and  
 limited in an amount equivalent to the approximate cost of the service provided 
These particular limitations on fees and char ges generally restate paragraph 1(a) of GATT 
Article VIII, as interpreted by GATT panel decisions.   Quick Summary Notes 
What activity does this measure regulate? 
The “fees and charges” that customs authorities assess on, or in connection with, imports or 
exports  
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
 Customs fees and charges must be limited in amount to the approximate cost of the 
services rendered. 
 Fees not linked to a specific import or export operation must be closely connected to the 
customs processing of the goods. TN/TF/W/143/Rev.7 
 
- 43 - 
 
  3. Penalty Disciplines 
Legal Text: 
3.1 For the purpose of Article 6.3, the term "pen alties" 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 fact s 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: 
i. conflicts of interest in the assessment and collection of penalties and duties; and 
ii. creating an incentive for the assessment or collection of a penalty that is inconsistent 
with paragraph 3.3. 
3.5 Each Member shall ensure that when a pena lty 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 procedural requirement prior to the 
discovery of the breach by the customs administration, the Member is encouraged to, where 
appropriate, consider this fact as a potential mitigating factor when establishing a penalty for that person. 
3.7 The provisions of this paragraph shall apply to the penalties on traffic in transit referred to in 
paragraph 3.1.  
 Quick Summary Notes 
What activity does this measure regulate? 
The assessment of civil or administrative penalties for violations of the customs laws 
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
 Members who apply civil or administrative customs penalties shall: 
 impose penalties only on the person(s) responsible for the violation 
 ensure that the amount of such penalties are proportionate to the degree and severity 
of the violation 
 avoid conflicts of interest  
 avoid creating an incentive for the assessment of a penalty that is not commensurate 
with the circumstances of the case 
 provide the person with a written explanation 
 consider a “prior disclosure” as a potential factor to mitigate the penalty amount TN/TF/W/143/Rev.7 
 
- 44 - 
 
  __________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Does the legislation specify which persons can be held responsible in connection with 
a customs offence? 
The persons responsible for a customs offence can be natural or legal persons.  Customs 
offences frequently involve more than one pe rson.  The extent of their involvement can 
vary, and the legislation of countries varies in classifying the different degrees of participation.  Even though a person may not ha ve been directly involved in all the events 
constituting the offence, any person who was substantially involved is still considered to be 
a principal offender in many countries. 
The theories used to arrive at the liability of legal persons vary widely. The range of 
natural persons whose actions or omissions can result in the liability of the legal persons 
differs from one country to another. 
2. Does the legislation allow Customs discretion or flexibility to fix customs civil or 
administrative penalty amounts in individual cases commensurate with the degree and 
severity of the breach?  
If national legislation provides for civil or administrative penalties for customs violations, 
the legislation should also provide Customs (or other decision maker) with the necessary authority to determine penalty amounts that are appropriate to the facts and 
circumstances of the individual cases.   
3. Is any remuneration of customs officials based on a fixed portion or percentage of any 
penalties or duties they assess or collect? 
Members will be required to maintain proced ures to avoid conflicts of interest in 
assessment and collection of penalties.  For example, an incentive system which increases 
the likelihood of self-dealing, such as where a customs officer is paid a percentage of 
penalties he collects, would present such a conflict of interest. 
B. Procedures 
4. Are policies and procedures established for the assessment, mitigation or settlement, 
and collection of civil or administrative penalties by the competent authority?  
Customs administrations typically develop standa rdized mitigation factors or guidelines to 
determine appropriate penalty amounts for offe nses (this is handled in some systems by 
penalty schedules that lay out the penalty amounts taking into account a number of 
relevant factors and reflecting those considerations in the amounts set out), as well as 
standard procedures for assessment and collection.  These procedures may allow the person assessed the penalty to submit evidence or other claims within specified deadlines, 
and may provide for a right to a hearing prior to final disposition.   
5. Do such policies and procedures:  
 provide guidelines or other criteria to assess penalty amounts commensurate with the 
degree and severity of the offense? 
 allow a prior, voluntary disclosure of the violation to be considered in mitigation of the 
penalty amount?   
 require written explanation be given to the person assessed with the penalty setting 
out the breach and how the amount of the penalty was determined?  
 ensure that there is no conflict of interest in assessment and collection of penalties? TN/TF/W/143/Rev.7 
 
- 45 - 
 
  C. Institutional Framework 
6. Has an administrative unit responsible for processing administrative penalties been 
designated/ established? 
  Administration of civil fines or penalties typi cally requires a specialized administrative unit 
within the customs authority, properly staffed and trained.   
  Typical functions of this unit include assessing appropriate penalty amounts based on 
report of the offense or investigation, noti fying the person(s) penalized, processing any 
appeals or petitions for mitigation, and instituting any required collection action. 
D. Human Resources and Training 
7. Are penalty administrative unit personnel trained in penalty offenses and the 
procedures for assessment and disposition of penalty claims? 
8. Are a sufficient number of qualified officers assigned to the penalty administrative 
unit(s)? TN/TF/W/143/Rev.7 
 
- 46 - 
 
  Article 7: Release and Clearance of Goods 
1. Pre-arrival Processing 
Legal Text 
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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Does legislation allow the submission of cargo and goods declarations, and any 
supporting documents, prior to arrival of the goods for processing purposes with a view 
to expediting the release upon arrival of the goods?  
Members should assess whether their legislation restricts the advance submission of the 
cargo and goods declarations, such as rules which allow the declaration to be lodged only 
when the goods are physically present or available to Customs.   
2. Does legislation allow electronic submission of cargo and goods declarations and 
required supporting documents? 
B. Procedures 
3. Are processes and procedures established to allow a declarant to lodge, and to require 
the customs and/or other relevant authorities to process, declarations and supporting 
documents prior to arrival of the goods? 
  The policies and procedures of customs and ot her border agencies involved in the release 
decisions should ensure that such pre-arrival declarations are processed with a view to 
expediting release of goods upon arrival. 
4. Are the business processes/procedures of customs and other border agencies involved 
in the release decision aligned? Quick Summary Notes 
What activity does this measure regulate? 
Submission of the documents required for the re lease of imported goods to customs and other 
border agencies  
What authorities are di rectly concerned?  
 Customs 
 Other border agencies  
What are the new requirements? 
 Traders shall be permitted to submit the import documentation and other information 
required for release of imported goods, in el ectronic format where appropriate, prior to 
arrival of the goods TN/TF/W/143/Rev.7 
 
- 47 - 
 
  D. Human Resources and Training 
5. Are the customs, and/or other relevant authorities, trained on processing pre-arrival 
declaration and documents? 
E. Communication and Information Technology 
6. Does an automated processing system(s) exist for processing import cargo and goods 
declarations? 
7. Can such systems accommodate processing of pre-arrival cargo and goods 
declarations? 
  Because pre-arrival processing is an “exception” to normal declaration processing and 
requires a different workflow, Members may wish to consider whether changes may be required to cargo and declaration processing system functionality to accommodate the lodging and processing of pre-arrival declarations.    
8. Do such systems allow electronic submission of supporting documents? 
 TN/TF/W/143/Rev.7 
 
- 48 - 
 
  2. Electronic Payment  
Legal Text 
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.  
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation) 
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Are electronic payments currently used for the payment of duties, taxes or other debts 
owed to the government?  Has the potential use of any such systems been examined for 
the payment of tax and duties? 
“Electronic payment” covers a variety of different systems.  In current customs practice, 
the most common methods are electronic fund  transfer (EFT) and direct debit schemes, 
whereby funds are transferred (or automatically debited) from an account at one bank or 
financial institution to another pursuant to the order of the account holder.  Also used are 
credit and charge cards issued by credit card companies and banks.   
Other forms of electronic payment might include bank debit cards, where the cardholder 
authorizes a debit from his account either by entering a personal identification number 
(PIN) directly into an online terminal or by a written signature; “smart cards”, or encrypted 
cards that contain a chip with a stored financial value (and possibly other information); “electronic money” (e-money/e-cash); and peer-to-peer payment systems, such as PayPal.   
Each such payment system involves different parties (account holders, banks, credit card 
issuers) with rights and obligations, can require technical and administrative infrastructure (such as an electronic interbank network for communicating, clearing and settling EFT 
payments), and presents different risks, benefits, and administrative costs.   
Where an electronic payment system is not currently used, these options should be 
investigated and analysed. 
2. Does national legislation provide for electronic  payment of duties, taxes, fees and charges? 
Where legislation restricts the method of payment of customs duties, taxes, fees and 
charges to cash and certified or bank cheque  (which is often the case), amendment would 
be required.   
The legislation should specify the electronic payment systems that can be used for 
payment of customs charges, as well as any conditions on the use of such forms of payment. Quick Summary Notes 
What activity does this measure regulate? 
The means by which a trader can pay his duties, taxes, fees and charges  
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
 Revenue Authority 
What is the new requirement? 
To the extent practicable, Members should allow electronic payment of duties, taxes, fees and 
charges. TN/TF/W/143/Rev.7 
 
- 49 - 
 
  For example, where customs legislation permits credit cards to be used for payment of 
customs debts, it also often limits their use to transactions not exceeding certain specified 
limits, or allow their use only with respect to non-commercial (e.g., traveller’s) 
transactions, and/or requires the importer to pay the administrative charge assessed by the card issuer.  
More generally, the rights and liabilities of persons involved in the particular electronic 
payment system should be sufficiently clarified in national legislation, such as commercial, banking or consumer protection laws.  For example, in the case of EFT and direct debit 
schemes, does legislation define who bears the risk of loss in cases of errors (e.g., a 
computational error or numerical transposition leading to an overpayment), fraud (e.g., an unauthorized payment order), technical malfunc tions, or delays/failures in making the 
payment?  Similarly, in the case of credit cards, legislation commonly imposes rights and 
obligations for the protection of consumers, such as obligations of the issuer to disclose 
terms and conditions; limitations on card fees; consumers’ rights to contest charges including (possibly) rights to refuse payment due to disputes with the vendor arising out of 
the underlying sales transaction.   
Members may wish to consider if the appropriate legal framework is provided for the 
particular electronic payment system, and what adjustments might be required to existing 
law, if any, to accommodate payments to the government of customs duties and taxes.  
B. Procedures 
3. Are procedures defined and published for use of the selected electronic payment 
system(s)? 
Instructions may be required for the billing and payment via the electronic payment 
system, as well as use of electronic payments in processing the declaration and release of goods.  
E. Communication and Information Technology 
4. Is the electronic payment system integrated with the automated declaration/cargo 
processing systems?  
F. Infrastructure and Equipment 
5. Is infrastructure and equipment available fo r use of the selected electronic payment 
system? 
For example, if credit or debit card is allo wed as a payment method for travellers, are a 
sufficient number of card readers installed and connected to the bank network at ports of 
arrival? 
 TN/TF/W/143/Rev.7 
 
- 50 - 
 
  3. Separation of Release from Final Determ ination of Customs Duties, Taxes, Fees and 
Charges 
Legal Text 
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 an d 3.4 shall be discharged when it is no longer 
required. 
3.6 Nothing in these provisions shall affect the right of a Member to examine, detain, seize or 
confiscate or deal with the goods in any manner not otherwise inconsistent with the Member's 
WTO rights and obligations. 
________________________ Quick Summary Notes 
What activity does this measure regulate? 
Release of imported goods from Customs 
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
  Members shall allow importers to obtain release of their goods, under a guarantee, if 
required, prior to the final determination and payment of customs duties, taxes, fees and 
charges where the final determination is not done prior to, upon arrival or as rapidly as possible after arrival 
  Any required guarantee shall be limited in amo unt to the equivalent of duties, taxes, fees 
and charges to which the goods may be liable, as determined by Customs 
  If the importer commits an offense, Customs may require a guarantee for the potential 
fine or penalty as a condition for release of the goods (however, release of goods in cases 
of violations of law or fraud shall be  determined by each Member’s law)  
  Customs shall discharge the guarantee without delay when no longer required for its 
intended purposes/when all requirements have been met TN/TF/W/143/Rev.7 
 
- 51 - 
 
  Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Does Customs have authority to release imported goods before the final determination 
and payment of duties, taxes, fees and char ges under the conditions described in the 
measure? 
  Customs legislation should allow Customs to release imported goods prior to final 
determination and payment of duty and tax, if not done prior to or upon arrival, subject to 
provision of a security. 
  Note that this measure expands Member’s existing obligations under the WTO customs 
valuation agreement.  Article 13 of that agr eement provides that if the final determination 
of customs value of goods is delayed, the importer shall be able to obtain their release 
from customs, subject to provision of a suffici ent guarantee to cover the customs duties for 
which the goods may be ultimately liable, if so required. 
2. Does your legislation provide for use of customs guarantees?  Are national rules and 
practices related to such guarantees consistent with the provisions of the proposed 
measure, namely  
 are the permitted types of guarantees prescribed?  
 are guarantee amounts limited to the amo unt of customs duty, taxes, fees and 
charges at stake (and penalties where an offence has been detected if your legislation allows for this)?  
 are guarantees required to be discharged in a timely manner?  
To enable the procedure, the legislation shou ld provide for use of customs guarantees.  
This would typically include rules on the ty pes of security permitted to be used; the 
calculation of security amounts; and the procedures for discharge of the security.  Any 
such rules should be consistent with the disciplines concerning guarantees described in the 
proposed measure.   
B. Procedures 
3. Are the rules and conditions for the importer’s use of the procedure documented and 
published, such as: 
 requirements as to provision of a guarantee 
 time periods for comple tion of formalities  
 form and content of required declaration(s)? 
The procedure may take the form of a two-step process.  For example, in some countries, 
the importer submits a declaration with the minimal information required by Customs to 
determine if the goods can be released (e.g., the goods are not prohibited and comply with 
any restrictions), and later submits a supplementary declaration with all information Customs requires to assess and collect duties, taxes, fees and other charges.  The form, 
content, and timing of these submissions should be prescribed. 
Sanctions and penalties may be prescribed for failure to complete formalities within the 
specified period.  Legislation may also set out rules for charging interest, if any.  
Note however, that Members may have a one-step process in place (not the “simplified 
procedure” described above) under which the goods are released under a guarantee but 
the verification of the import declaration will be done at a later stage without the importer having to file a supplementary declaration.  TN/TF/W/143/Rev.7 
 
- 52 - 
 
  4. Are procedures established to ensure Customs processing and release of goods 
consistent with the measure? 
  Such procedures might define the conditions under which Customs may allow release of 
goods where offenses are found and the processes to ensure that all items released are properly accounted for and duty paid within required time periods following release.   
E. Communication and Information Technology 
5. Is an automated processing system used to process import goods declarations?  
6. If so, does such system provide functionality to allow the processing/control of an 
import transaction in two separate steps (e.g ., release under guarantee + final 
determination and payment of duties and taxes (and discharge of the guarantee))? 
 TN/TF/W/143/Rev.7 
 
- 53 - 
 
  4.  Risk Management 
Legal Text  
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 control and, to the extent possible other relevant 
border controls, on high risk consignments and expedite the release of low risk consignments. 
Each Member may also select, on a random basis, consignments for such controls as part of its risk management.  
4.4 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. 
_______________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Does the legislation allow/require Customs to apply controls on import, export or transit 
goods selectively, on the basis of risk management principles? 
Legislation should allow Customs the discretion to exercise controls on a selective basis, 
including such controls as they perform on behalf of other border agencies.   
Legislation that requires Customs to examine all or some specified number or percentage 
of transactions would generally not be comp atible with risk management principles.  
Customs may conduct random sampling. 
2. Does Customs have a risk management strategy to make the best use of available 
resources?  Quick Summary Notes 
What activity does this measure regulate? 
The methodology or practices that Customs uses to determine which import, export or transit 
transactions or operators should be subject to co ntrol and the type and degree of control to be 
applied.   
What authorities are di rectly concerned?  
  Customs 
What are the new requirements? 
  Members shall apply risk management to customs control in connection with import, 
export and transit of goods  
  Members shall concentrate customs control on high risk consignments and expedite the 
release of low-risk goods  
  Members shall use appropriate selectivity criteria in applying risk management  
 TN/TF/W/143/Rev.7 
 
- 54 - 
 
  B. Procedures 
3. Are policies established to ensure that customs controls (e.g ., physical examinations) 
on imported, exported, or transited goods are based on risk management principles? 
4. Are policies and procedures established for the development, use and regular review of 
formal risk management plans? 
5. Are policies and procedures established to ensure that risk information ( e.g., profiles 
and related control instructions) are disseminated to all relevant Customs offices and used in customs declaration processing? 
Customs should establish internal polices and working procedures to guide the risk 
management activity, to ensure cooperation and coordination of the unit responsible for risk management with customs operational offices, and to ensure that the application of customs controls are actually carried out on the basis of risk based decisions.   
C. Institutional Framework 
6. Is a unit(s) established within the customs administration that is responsible for risk 
management and intelligence in connection with customs control of import, export and 
transited goods? 
Typically, a unit responsible for risk management and intelligence is established in the 
central customs administration.  Regional or local risk units might also be established to 
coordinate and develop local risk criteria.   
7. Are policies and procedures established to ensure that risk analysts have access to 
relevant information held in customs systems and records ( e.g., examination results, 
penalty and seizure reports, intelligence reports, investigation results, audits)?  
8. Are policies and procedures established to allow risk analysts access to relevant 
information held by other government authorities or international sources? 
The risk management process involves identification of potential risks; analysis of the 
impact of the risks in terms of severity of their consequences and likelihood of occurrence; 
assessment or ranking those risks based on management priorities; and development and implementation of a plan to address the identified risks, balancing the priorities and the 
available resources.  Moreover, because threats and priorities change over time, there will 
be a need to monitor the efficacy and efficiency of the risk system on a continuous basis.  
Accordingly, the main activity of the unit is collection and analysis of information, from 
internal and external sources, concerning import and export operations and the persons 
involved therein, for the purpose of defining profiles of transactions that are most likely to 
be non-compliant.  These risk profiles are created using appropriate selectivity criteria (risk indicators) that describe the properties of the suspect transaction type (e.g., country of 
origin, transport route, shipper, etc.).  Risk profiles likewise may define the actions 
required to deal with the risk, which are carried out at the local offices.   
The risk unit is usually responsible for inputting and testing these risk profiles in the 
customs processing system, as well as monitoring the operation of the risk system to 
ensure that profiles are kept current and th at examination requirements are consistent 
with workload and resources.   
D. Human Resources and Training 
9. Are a sufficient number of qualified officers available and assigned to the risk 
management unit(s)? 
10. Do risk analysts have training and skills sufficient to carry out risk assessment (e.g., 
customs operational experience; risk mana gement methodology; use of databases 
and spread sheet software; data analysis and research)? 
11. Are the relevant customs operational offices trained to ensure they carry out controls 
on the basis of risk management? 
Customs operational offices may also require training to ensure proper coordination with 
the risk unit and that the outputs of the risk analysis are actually used to concentrate TN/TF/W/143/Rev.7 
 
- 55 - 
 
  controls on the identified high risk shipments  
E. Communication and Information Technology 
12. Is an automated processing system(s) used to process cargo and goods declarations?  
13. Do such system(s) have selectivity functionality? 
14. Do such system(s) allow customs users to record the results of examinations of 
import, export or transit transactions selected for control? 
Although not essential, and depending upon th e amount and kinds of data available, the 
risk analyst’s work can be usefully supported by automated tools, such as pattern or trend 
analysis tools.  
Most automated customs processing systems include selectivity functionality, which 
automatically evaluates and selects for control those submitted declarations that match risk profiles.  Most customs systems also include functionality to allow a customs officer to 
record the results of inspections of selected goods (an “inspection act”), which will be an 
important feedback to risk analysts to help them monitor the system and make necessary adjustments. 
Nevertheless, selectivity and inspection can be operated as a manual/paper- based 
process. 
 TN/TF/W/143/Rev.7 
 
- 56 - 
 
  5. Post-Clearance Audit 
Legal Text 
5.1 With a view to expediting the release of g oods, 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 consignment for post-clearance audit in a risk-based manner, which may include appropriate selectivity criteria. Each Member shall conduct post-clearance audits in a transparent manner. Where 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 re sult of post-clearance audit in applying risk 
management. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Does Customs have authority to examine books and records at business premises? 
2. Are the persons subject to post-clearance audit defined in your legislation? 
3. Are persons with customs obligations required to keep and show books and records 
related to customs transactions for a defined period of time? 
4. Is Customs required to conduct audits in a transparent manner including the 
notifications described in paragraph 5.2 (that is, persons audited shall be notified of audit results, including the evidence considered and reasons for the results, as well as their rights and obligations)? 
In addition to those mentioned in the measure, these rights and obligations typically 
include the right to notification at the outset of the audit, right of administrative and/or judicial appeal, and right to protection of confidential information.   Quick Summary Notes 
What activity does this measure regulate? 
Customs verification of compliance with customs and related laws and regulations through 
examination of the trader’s books and records at his premises following release of the goods   
What authorities are di rectly concerned?  
  Customs 
What are the new requirements? 
  Members must use post-clearance audit  “with a view to expediting the release of goods” 
and, wherever practicable, to inform risk management  
  Audits must be transparent and the persons subject to audit should be notified with 
information about audit results  TN/TF/W/143/Rev.7 
 
- 57 - 
 
  5. Are penalties prescribed for audit-related or record keeping violations or offenses?   
B. Procedures 
6. Are policies and procedures established to ensure that audit results are incorporated 
in overall risk management?  
7. Are standard policies and procedures esta blished to guide field audits, including 
procedures to ensure the rights of persons subject to audit ( i.e., notification of audit, 
disclosure of audit report, notification of audit results)?  
Internal policies and procedures would guide the activities of the audit unit(s), including 
development of audit programs, the selection of persons/companies for audit, carrying out 
the audit at the trader’s premises, and analysing audit results.   
Procedures should also ensure coordination and cooperation between the audit units and 
other customs operational offices, including sharing of audit results for use in risk 
management.   
C. Institutional Framework 
8. Is a dedicated unit designated/established for the administration of audit and carrying 
out post-clearance audits? 
Customs administrations generally establish a central functional unit responsible for 
customs audit, and may establish one or more subordinate units in local offices. 
Post clearance audit has an interface with many other areas within the Customs 
administration, including risk management and intelligence, enforcement, debt/revenue collection and legal support.  The organizational and management structure should therefore reflect this and facilitate close working and effective communication among these 
areas. 
D. Human Resources and Training 
9. Are a sufficient number of qualified officers available and assigned to the audit unit? 
10. Is the Customs audit staff properly trained? 
Post-clearance audit requires specific expe rtise and training in accounting and audit 
standards and techniques, an understanding of trader financial systems, computer-based 
accounting systems, as well as knowledge of cu stoms rules, particularly customs valuation, 
classification and origin.   
In some cases, external support may be necessary to provide the specialist skills.  With 
regard to knowledge of transfer pricing, assistan ce may be sought from direct tax officials.  
E. Communication and Information Technology 
11. Does the Customs audit staff have sufficient analytical tools to support the audit 
function? 
Auditors may require specific software tools or programs to capture and analyse audit 
results or make audit selections. TN/TF/W/143/Rev.7 
 
- 58 - 
 
  6.  Establishment and Publication of Average Release Times 
Legal Text11 
6.1 Members are encouraged to measure and publish their average release time of goods 
periodically and in a consistent manner, using tools such as, inter alia , the WCO Time Release 
Study.12 
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. 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Has Customs (or other responsible authority) established a formal policy to implement 
and publish the results of a time release study on a regular basis? 
Policy and procedures for undertaking the study should be established by Customs but 
Customs should coordinate with other border agencies in order to improve the accuracy.  
This policy may define the goal, scope and frequency of the study, as well as roles and 
responsibilities of the relevant staff in carryin g out the study and publication of results.   
The general goal of a study is to determine the average time elapsed between the arrival 
of the goods to the country (or, possibly, a la ter point in the process, such as when the 
goods declaration is submitted to Customs) and their release to the importer or agent.  Some studies also measure the time to complete the intermediate steps in that process to 
better find the bottlenecks.  Activities that relate to the calculating and recording of the 
time needed by Customs and other border agencies to release goods can provide pertinent information to guide any necessary process impr ovements or identify desirable regulatory 
changes to ensure the effective facilitation of trade. 
Accordingly, measurement is made on the basis of all or a sample of import transactions 
over some representative period of time at all or some customs offices.  Some or all of the 
                                               
11 This section does not apply to a Member where imported goods are generally released instantly on 
arrival. 
12 Each Member may determine the scope and methodology of such average release time measurement 
in accordance with its needs and capacity. Quick Summary Notes 
What activity does this measure regulate? 
Measuring the performance of customs and other bo rder agencies with respect to the release of 
goods  
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What are the new requirements? 
 Members are encouraged to measure and publish, on a periodic basis and in a consistent 
manner, the average time it takes to release goods 
 Members are encouraged to share their expe rience in carrying out these measurements 
with the WTO trade facilitation committee TN/TF/W/143/Rev.7 
 
- 59 - 
 
  necessary information might be extracted from the customs and/or port automated 
processing system(s), if available.   
B. Procedures 
2. Has the Customs Administration, in coordination with other border agencies, established 
procedures for periodic carrying out and publishing the results of the Time Release 
Study? 
3. Has customs, in coordination with other border agencies, already conducted a Time 
Release Study (TRS)? 
The WCO Time Release Study is a tool used by Customs administrations to develop 
procedures for periodic measuring of time re quired for release of goods. The tool was 
initially designed for inbound goods, but has been updated in 2011 to respond to the current realities and demands (measuring efficiency of export procedures, coordinated 
border management, customs-business partnership programmes, customs-to-customs 
cooperation, regional integration, etc). The WCO TRS Version 2 also includes a model press release, as well as a number of national prac tices, guide for the TRS on-line software and 
other practical guidance.  
C. Institutional Framework 
4. Has Customs (or other responsible authority) formally delegated responsibility for 
periodically carrying out and publishing the results of the periodic time release study? 
Typically the time measurement study is le d by the Customs authority, which usually 
controls most of the relevant data and processes.   
Coordination and cooperation with private sector actors or other border authorities may be 
required to take the measurement where, for example, cargo arrival processes are under 
the responsibility of a port authority or are ca ptured by the port system or involve other 
border agencies. 
D. Human Resources and Training 
5. Are a sufficient number of qualified persons available/assigned responsibility for 
planning, design, and implementation of the ti me release study and analysis of results? 
6. Are the persons assigned responsibility for the task trained in the design, 
implementation and analysis of a time release study? 
Customs management would assign qualified persons who are trained in the measurement 
methodology (such as the WCO Time Release Study), and who will be responsible to 
scope, design and carry out the survey and to analyze and publish the results.  Typically, 
this requires a small team only. 
E. Communication and Information Technology 
7. Does the customs automated processing system (if any) include the functionality to 
support a time release study? 
If a customs automated system is available, do es it capture and allow a user to access the 
data required to support a time release st udy (e.g., time-stamps declaration events or 
processing steps)? 
8. Does Customs use the TRS Online Software? 
The WCO has developed the TRS Online Software in cooperation with the World Bank for 
the use of WCO Members.  The software has functions for developing a survey 
questionnaire in order to collect data, completing an analysis and producing a report on a TRS.  A Basic Guide to use the WCO TRS Online Software is attached in Appendix 4 to the 
TRS Version 2. 
  TN/TF/W/143/Rev.7 
 
- 60 - 
 
  7. Trade Facilitation Measur es for Authorized Operators 
Legal Text  
 
7.1 Each Member shall provide additional trade faci litation 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.  
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:
13 
 
a. low documentary and data requirements as appropriate; 
b. low rate of physical inspections and examinations as appropriate; 
                                               
13 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. Quick Summary Notes 
What activity does this measure regulate? 
Special or preferential customs treatment provided to reliable traders 
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
 Members shall provide certain additional trade facilitation benefits to “authorized operators,” 
or those traders who Customs has determined present a low risk of non-compliance with 
legal requirements.  
 Members shall publish the qualification criteria 
 Members’ are encouraged to base authorized trader schemes on international standards, 
unless inappropriate or ineffective 
 A Member shall afford other Members the possibility to negotiate a mutual recognition of 
their respective authorized trader schemes TN/TF/W/143/Rev.7 
 
- 61 - 
 
  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 authorized 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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Is Customs authorized to provide qualifying traders with additional facilitations in 
connection with their imports, exports, and transits? 
Customs should have authority to vary or simplify the usual import, export and transit 
formalities for the benefit of the authorized oper ators.  Typically, this authority is given in 
the customs legislation. 
2. Have international standards been taken into account in the design of the authorized 
trader program? 
Customs should document and publish its author ized trader scheme.  As indicated in the 
measure, Members are encouraged to design their scheme on the basis of international 
standards unless such standards are found to be  inappropriate or ineffective to fulfilment 
of legitimate objectives.   
An authorized trader scheme would typically set out the scope of the authorized trader 
program, the eligibility criteria, the potential simplifications authorized operators may 
utilize, as well as the conditions and procedures for granting, modifying or terminating 
authorized trader status. 
3. Are the criteria for qualifying as an authorized trader defined and published?  Do such 
criteria include any of those prohibit ed by Article 7.2 of the measure? 
4. Do the additional facilitations provided under your authorized trader program include 
some or all of the facilitations listed in Article 7.3 of the measure?  Which are not 
provided? 
5. Are the conditions and procedures for gran ting, modifying or terminating authorized 
trader status defined?  
6. Does Customs have authority to enter into agreements with other WTO Members for 
the mutual recognition of authorized trader schemes? 
B. Procedures  
7. Are procedures defined for submission and review of applications for authorized 
operator status? 
Typically, these procedures would require Customs to assess the risk of the applicant’s 
non-compliance with customs rules (if he were permitted to use the additional TN/TF/W/143/Rev.7 
 
- 62 - 
 
  facilitations), taking into account such factors as the trader’s record of compliance with 
customs requirements over a period of time, the trader’s financial stability, and the 
reliability of the trader’s internal customs controls and systems.   
A customs audit or review of the trader’s op erations may be a pre-condition to approving 
the application; a financial guarantee may also be required from the trader for use of 
simplified procedures.   
Accordingly, a functioning risk-management and customs audit capability within the 
customs administration would be important to the effective operation of an authorized 
trader program. 
8. Are rules or procedures defined for the simplified customs processing of 
imports/exports or transits allowed authorized operators?  
9. Are procedures defined for Customs monitoring authorized operators to ensure 
continued compliance with eligibility criteria?  
C. Institutional Framework 
10. Has responsibility for administration of the authorized operator program been 
delegated to a customs administration functional unit? 
Responsibility for administration of the auth orized trader program should be formally 
established, as well as the cooperation and coordination with other customs functional 
units. 
Frequently, the program is managed by the same functional unit within the customs 
authority that is responsible for oversight of customs risk management. 
D. Human Resources and Training 
11. Are customs clearance officers trained in the simplified procedures allowed authorized 
operators? 
The additional trade facilitation measures offered to authorized traders may require 
implementation of new or modified customs procedures related to clearance of goods or to 
payments.  Training of customs border officials in these new or modified procedures may therefore be required. 
E. Communication and Information Technology 
12. Can customs automated processing systems accommodate the clearance and/or 
payment-related simplifications that are provided to authorized operators? 
 TN/TF/W/143/Rev.7 
 
- 63 - 
 
  8.  Expedited Shipments 
Legal Text 
 
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.14 If a Member employs criteria15 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; 
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: 
 
                                               
14 In cases where a Member has an existing procedur e that provides the treatment in paragraph 8.2, 
this provision would not require that Member to introduce separate expedited release procedures. 
15 Such application criteria, if any, shall be in addi tion to the Member's requir ements for operating with 
respect to all goods or shipments entered through air cargo facilities. Quick Summary Notes 
What activity does this measure regulate? 
Documents and goods imported by air express-delivery operators and other expedited shippers  
What authorities are di rectly concerned?  
 Customs 
 Airport owner/operator 
What is the new requirement? 
 Members shall establish special facilitative procedures (as described in paragraph 8.2) to 
allow expedited release of at least those goods entered through air cargo facilities  
 Members may permit only those persons or firms who fulfil the criteria listed in 
subparagraph 8.1 to apply for expedited release treatment 
 Criteria for application for expedited release treatment shall be published  TN/TF/W/143/Rev.7 
 
- 64 - 
 
  a. minimize the documentation required for the release of expedited shipments in 
accordance with Article 10.1, and to the exte nt 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. 
_____________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation) 
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Does Customs have the authority to provide expedited release of goods entered 
through air cargo facilities on the request of an operator?   
2. If a person is required to make a prior application to use the expedited release 
procedures described in Article 8.2(a)-(d), are the application criteria documented and published?  Are they consistent with those listed in Article 8.1(a)-(h)?   
3. Are qualified persons permitted to use all of the simplified procedures that are listed in 
Article 8.2, including: 
 pre-arrival processing;  
 to the extent possible, provide for release based on a sinble submission of 
information; 
 release goods as rapidly as possible;  
 endeavor to apply this treatment to shipments regardless of weight or value; 
 a de minimis  shipment value for which duties and taxes will not be collected? 
There should be a legislative basis to allow each of the expedited release simplifications 
listed in paragraph 8.2 (and subject to the qu alifications described in paragraph 8.3).  
For example, legislation should provide for use of pre-arrival submission and processing of 
import documents; for submission of a consolidated declaration for all goods of de minimis value; for waiver of collection of duty on low-value goods; etc.    
Finally, there should be a legislative basis for the operator’s provision of a financial 
guarantee, which is typically a condition for use of these simplified procedures. TN/TF/W/143/Rev.7 
 
- 65 - 
 
  4. Does Customs have authority to carry out customs processing and controls at the 
premises of an operator (if required)? 
5. Are the conditions and procedures for Customs modification or termination of a 
person’s authorization to use expedited release procedures documented and published? 
B. Procedures 
6. Are procedures defined for the person’s submission of, and Customs review and 
decision on, applications for use of expedited release procedures ( e.g., form and 
content of the application; period for Customs decision, the form and manner of 
notification of decisions, rights of appeal, fees, etc.)? 
These procedures would be required for Customs evaluation and decision of applications 
(which may involve Customs checks of the operator’s physical facility and control systems) 
as well as Customs monitoring approved operators to ensure continued compliance with 
conditions. 
7. Are procedures/policies defined to ensure Customs rapid release of expedited 
shipments? 
Procedures for declaration, release and customs control under the expedited shipment 
procedures should be defined.  Many countries follow the WCO immediate release 
guidelines, which provide for different declaration processes and data requirements 
depending on the value and nature of the goods.  
8. Are coordination mechanisms in place with other relevant border agencies? 
C. Institutional Framework 
9. Has responsibility for implementation and oversight of an expedited shipper program 
been delegated to a functional unit within the customs administration? 
D. Human Resources and Training 
10. Are customs clearance officers trained in the expedited release procedures? 
11. Are a sufficient number of qualified customs officers available and assigned to oversee 
expedited shippers? 
E. Communication and Information Technology  
12. Is there an automated system for electronic submission and processing of cargo 
and/or goods declaration data? 
13. Can such systems accommodate the expedited release procedures listed in Article 8.2 
(e.g., pre-arrival declaration; release on limited data; release without payment of 
duty/tax subject to provision of a guarantee)? 
Changes may be required to customs automated cargo (manifest) and goods declaration 
systems to accommodate the expedited shipment channel. 
F. Infrastructure and Equipment 
14. Are facilities or resources required by Customs for implementation of expedited 
release? 
Customs and other border agencies may allow processing and release of expedited 
shipments to be carried out at the operator’s facility or other specialized facilities, such as a designated courier shed or terminal, and ou tside Customs normal business hours.  This 
may have impacts on Customs and other border agency personnel resources, as well as 
costs in maintaining at that location the facilities and equipment necessary to carry out supervision and control.   TN/TF/W/143/Rev.7 
 
- 66 - 
 
  9. Perishable Goods16 
Legal Text 
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 practi cable, provide a communication on the reasons for 
the delay. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
                                               
16 For the purposes of this provision, perishable g oods are goods that rapidly decay due to their natural 
characteristics, in particul ar in the absence of appropriate storage conditions. Quick Summary Notes 
What activity does this measure regulate? 
Customs clearance and release of imported “perishable goods” 
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies involved in the release of perishable goods 
What is the new requirement? 
Members shall adopt or maintain procedures for the importation of perishable goods that:  
 allow release within shortest possible time; 
 provide for release, where appropriate, outside Customs normal business hours;  
 give priority to such goods when scheduling examinations; 
 allow such goods to be stored in appropriate conditions for their conservation, where 
facilities approved by the relevant authorities are available;  
 where practicable, and upon request, allow release to occur at these storage facilities; and  
 require Customs to give a written explanation to  the importer, on request, when  there is a 
significant delay in the release of the goods. TN/TF/W/143/Rev.7 
 
- 67 - 
 
  A. Policy/Legal Framework 
1. Does Customs have authority to provide for the expedited release of imported 
perishable goods? 
For example, the legislation of a number of countries allows Customs to release perishable 
goods directly on arrival, and prior to formal entry and payment of duty, upon the 
importer’s submission of application or simplified declaration with the minimal information 
required to determine whether the goods are ad missible.  Typically, the importer is also 
required to provide a guarantee to ensure subsequent completion of clearance formalities 
and payment of any duty and taxes determined to be due. 
Other procedures that might be used to expedite release of perishable goods include, for 
example, pre-arrival processing of goods declarations, of the type described in Article 7.1. 
2. Do Customs, and other relevant border agencies, have authority to clear imported 
perishable goods outside usual business hours? 
Absent 24/7 service, national customs legi slation typically authorizes the customs 
administration to provide import processing se rvices on request outside of normal business 
hours, subject to reimbursement of customs ov ertime costs.  Other conditions may include 
provision of a guarantee to ensure payment of costs and the availability of customs staff.   
Members may wish to ensure that its legislation contains such authority for overtime 
services related to clearance of perishable go ods, both with respect to customs services 
and those of other relevant border agencies (the animal health and food safety authorities, for example). 
3. Does Customs have authority to clear goods at storage facilities arranged by the 
importer? 
For example, the legislation of some countries allows Customs to authorize importers to 
move perishable goods directly to their prem ises, where they are held pending submission 
of required import documentation and completion  of customs clearance.  This procedure is 
typically subject to a prior authorization.  
As stated in the measure, this procedure also may be conditional on Customs approval of 
the premises, based on reasonable criteria (for  example, physical security of the premises 
and/or proximity to a customs office).  
4. Is Customs required to provide the importer, on request, with a written explanation 
for delays in release of perishable goods in cases where the timeframe or storage 
conditions are not appropriate for the preservation of the goods? 
B. Procedures  
5. Have Customs and the other relevant border agencies established operational 
procedures to ensure that examination and release of imported perishable goods are 
carried out as a matter of priority? 
Such procedures may provide for exchange of information among the relevant border 
authorities and coordination of controls to ensure expedited treatment.   
6. Has Customs established procedures to allow importers to remove and store 
perishable goods in appropriate facilities pending results of examination (including facilities located outside the customs area)? 
D. Human Resources and Training 
7. Are customs and other relevant border agent officers trained in procedures for the 
expedited release and clearance of perishable goods? 
E. Communication and Information Technology 
8. If automated processing systems are used for clearance of goods, can they 
accommodate procedures/data requirements for expedited release of perishable 
goods? TN/TF/W/143/Rev.7 
 
- 68 - 
 
  Expedited release of perishable goods may involve adoption of simplified procedures such 
as the “immediate delivery” or “special” or “prior” release described above under policy 
and legislative framework.  These procedures would vary the usual workflow for clearance 
of goods (e.g., release prior to submission of an entry and the calculation/payment of duty, etc.).  Members may wish to consider whether existing cargo and declaration 
processing systems can accommodate such procedures. 
F. Infrastructure and Equipment 
9. Are appropriate facilities available to importers - whether maintained by Customs or 
otherwise - for the storage of perishable goods pending their release? TN/TF/W/143/Rev.7 
 
- 69 - 
 
  Article 8: Border Agency Cooperation 
Legal Text 
 
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 pr acticable, cooperate on mutually agreed terms 
with other Members with whom they share a common border with a view to coordinating 
procedures at border crossings to facilitate cross-border trade. Such cooperation and coordination 
may include: 
(i)  alignment of working days and hours; 
(ii) alignment of procedures and formalities;  
(iii)  development and sharing of common facilities; (iv)  joint controls; (v) establishment of one stop border post control. 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Does legislation or government policy enable or require national border agencies to 
coordinate, cooperate and assist each other in carrying out border control operations? 
2. Is there an inter-agency agreement or memorandum-of-understanding that defines 
modes of cooperation among national border authorities? 
Coordination of activities of the domestic bord er authorities requires a legal basis.  Some 
countries have created a single border authority responsible for carrying out all functions 
related to import, export and transit of goods.   In other countries, where individual border Quick Summary Notes 
What activity does this measure regulate? 
 The activities of the different national border agencies in connection with an import, export 
or transit transaction  
 The activities of the border agencies of two Members in connection with trade across a 
shared border  
Which authorities are di rectly concerned?  
 All border agencies  
What are the new requirements? 
 National border authorities/agencies shall c ooperate and coordinate border controls and 
procedures to facilitate trade  
 Countries with common land borders shall cooperate and coordinate procedures to facilitate 
cross-border trade  TN/TF/W/143/Rev.7 
 
- 70 - 
 
  authorities continue to administer their regulatory requirements independently, or in 
cooperation with customs, inter-agency regulations and/or MOU’s are commonly used. 
Such agreements typically concern the exchan ge of information and intelligence; exercise 
of joint operations and controls; common risk management; sharing of equipment/facilities; controls performed on behalf of other agencies, etc. 
3. Are the tasks and competencies of each border agency clearly defined? 
A clear definition of the respective tasks and competencies of the border agencies reduces 
the possibility of overlapping or redundant activities and controls. 
4. Does your legislation provide Customs and/or other border authorities with the 
authority to enter into international agreements for mutual assistance and/or border control matters? 
The co-operation measures described in Article 8.2 would be normally based on official 
mutual assistance arrangements or MOU signed between the customs administrations or 
higher levels of government.  National legislation should thus authorize Customs or the government to enter into such agreements on mutual assistance or border cooperation. 
B. Procedures 
5. Have the national border authorities aligned or integrated their respective activities? 
Border processes and workflow of the different border authorities might be re-engineered 
in order to synchronize or harmonize data capture, controls and formalities across 
agencies.  This could lead to a "one-stop shop" or a single location for one-time documentary or physical verification of consignments (where required) by all concerned authorities and agencies. 
C. Institutional Framework 
6. Is there an inter-agency working group or  similar body to develop strategy and 
oversee implementation of border agency cooperation? 
D. Human Resources and Training 
7. Are border agency officials trained on inter-agency cooperation requirements and 
procedures? 
E. Communication and Information Technology 
8. Are procedures and mechanisms established to  ensure timely exchange of information 
required for control among the relevant border agencies? TN/TF/W/143/Rev.7 
 
- 71 - 
 
  Article 9: Movement of Goods under Customs Control Intended for Import 
Legal Text 
 
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.  
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Does customs legislation provide or allow for a "domestic transit" procedure as set out 
in this article? 
Are imported goods required to be declared for an import customs procedure at the port of 
entry?  
Neither the legislation nor administrative procedures should require goods to be declared 
for the import customs procedure at the customs office of arrival. 
B. Procedures 
2. Are conditions for the use and discharge of the "domestic transit" procedure 
documented and published? 
These conditions might include obligations to provide a security, data/documentation 
requirements; allowed period and place for transhipment; etc.  
According to the measure, the requirements should be “less onerous” than a transit 
procedure.  This might mean, for example, that an indication in the cargo manifest of an 
inland final destination could suffice as a “declaration” for this procedure. 
3. Have coordination mechanisms been put in place with other border agencies to ensure 
the admissibility of the goods destined for domestic transit operations? Quick Summary Notes 
What activity does this measure regulate? 
Imported goods arrive at one customs office (for example, an international airport or a seaport) 
for delivery to an inland destination within the same country, where the importer will declare and clear the goods.  The goods may be offloaded from the international carrier at the point of entry and loaded on another means of transport (truck or rail, for example) for carriage to the final 
destination.   
The measure is intended to allow the goods to be moved under a simplified procedure to the inland 
customs office, and permit the importer to clear them at the destination rather than at the port of 
arrival.  
Which authorities are directly concerned? 
 Customs  
What are the new requirements? 
 A declarant should be able to move goods from a customs office of entry to another customs 
office within the same customs territory. TN/TF/W/143/Rev.7 
 
- 72 - 
 
  D. Human Resources and Training 
4. Are customs border officers trained in the procedure? 
E. Communication and Information Technology 
5. Can customs automated processing systems accommodate the domestic transit 
operation? 
Changes may be required to customs cargo and/or goods declaration processing systems 
in order to accommodate new workflow or data requirements of the procedure. TN/TF/W/143/Rev.7 
 
- 73 - 
 
  Article 10: Formalities Connected With Im portation And Exportation And Transit 
1. Formalities and Documentation Requirements 
Legal Text 
1.1 With a view to minimizing the incidence and complexity of import, export, and transit 
formalities and of decreasing and simplifying import, export and 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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Are all relevant border agencies required to carry out a periodic review of their 
documentation requirements and formalities relating to import, export and transit? 
Legislation or policy would typically designate the particular agencies responsible for 
conducting a periodic review (which may incl ude a central coordinating/oversight body); 
the subjects and time frames for review; the rights and modes of private sector 
participation; and the general standards to be used by agencies to evaluate their 
documentation and formalities. Quick Summary Notes 
What activity does this measure regulate? 
Import, export and transit formalities and documentation requirements 
What authorities are di rectly concerned?  
 All border agencies 
What are the new requirements? 
 Members must periodically review formalities and documentation requirements with a 
view towards simplifying or reducing them   
 Documentation requirements or formalities should be as fast and efficient as possible.  
They should not be adopted if a less trade-restrictive solution is available. They should be 
eliminated or modified if no longer necessary  TN/TF/W/143/Rev.7 
 
- 74 - 
 
  2. Are border agencies authorized to engage in consultations with private sector 
stakeholders? 
3. Do Customs and other relevant border agencies assess the trade impact of proposed 
import, export and transit formalities and documentation requirements prior to adoption? 
A legislative or administrative framework may be required to ensure that border agencies 
undertake an evaluation of the trade impacts of proposed new document requirements or formalities, and to conduct a continued evaluation of existing requirements.  
This legislative or administrative framework would typically cover matters such as the 
responsible border agencies, the general criteria to be used for evaluation, and the participation of the private sector in the evaluation.  
B. Procedures 
4. Are policies/procedures established within the relevant border agencies for 
undertaking the periodic review? 
The measure does not require use of any particular analytical method to carry out these 
periodic reviews.  It was deliberately wri tten in general terms given that circumstances 
vary from one Member to another and from one measure to another.  However, there are a number of different tools that governments typi cally use for analysis of this kind.  These 
include: 
 Business Process Re-Engineering (BPR), which is a methodology to document and 
analyse import/export or transit workflows in order to identify inefficiency and unnecessary complexity; 
 Regulatory Impact Analysis (RIA), which is “a process of systematically identifying and 
assessing the expected effects of regulatory proposals, using a consistent analytical method, such as benefit/cost analysis,”
17  and, 
 Standard Cost Model, which can be used to measure the impact of government 
regulation on business in terms of administrative cost of compliance.   
In addition, the review process might inco rporate or rely upon the private sector 
consultation process provided under Article 2.1 (Opportunity to Comment and Information 
before Entry into Force) and/or Article 2.2 (Consultations) to obtain the necessary information from interested parties. 
Procedures would typically include consultation and coordination with other border 
agencies as other “interested parties” to reduce duplication and avoid inconsistencies in 
formalities and documents. 
5. Are policies/procedures established to guide Customs or other border agencies’ 
assessment of trade impacts of proposed formalities and documentation 
requirements? 
In assessing whether a particular formality or documentation requirement is the “least-
trade restrictive” solution to achieving a given policy objective or to respond to a particular 
set of circumstances, the same process and analytical tools mentioned above would be applicable. 
However, as also noted above, no partic ular tools are mandated by the proposal. 
6. Are policies/procedures established to ensure that Customs or other border agencies 
monitor and review their formalities and documentation requirements to determine if they remain necessary or whether less-trade restrictive measures are available? 
7. Are policies/procedures established to amend the relevant legislation accordingly? 
                                               
17 OECD Introductory Handbook for Unde rtaking Regulatory Impact Analysis TN/TF/W/143/Rev.7 
 
- 75 - 
 
  C. Institutional Framework 
8. Is there an office/person designated, within  each of the relevant border agencies 
(and/or a central oversight authority) responsible for periodic review of trade 
formalities and documentation? 
Responsibility for the periodic review process will require a person/office within each 
relevant border agency (or, possibly, a single central government authority) with relevant 
training and expertise.   
For greater credibility, this activity is often established in an office independent from the 
office that requires or uses the document or formality, and may be a central regulatory 
oversight body, the competition authority or other body with the relevant expertise. 
9. Does the designated office/person have access to information relevant to the review 
(e.g., information on new business practices, techniques, technologies, international 
best practices, etc.)? 
10. Is there a body(ies)/staff designated, within the Customs administration and other 
relevant border agencies, or a central government authority, responsible for assessing 
trade impact of proposed formalities and documentation? 
D. Human Resources and Training 
11. Are a sufficient and qualified staff appointed for undertaking periodic review of trade 
formalities and documentation? 
12. Are persons responsible trained in methods for analysis of trade formalities and 
documentation? 
13. Are persons responsible trained in methods for analysis of impact of trade formalities 
and documentation? 
14. Are a sufficient and qualified staff appointed for assessing trade impact of formalities 
and documentation? TN/TF/W/143/Rev.7 
 
- 76 - 
 
  2. Acceptance of Copies 
Legal Text 
2.1 Each Member shall, where appropriate, endeav our 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 already holds the original of such a document, any other agency of that Member shall accept a paper or electronic copy, where applicable, from 
the agency holding the original in lieu of the original document. 
 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.
18 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Do Customs and other border authorities have authority to accept copies of supporting 
documents in lieu of the original (including a copy certified by the national authority 
that holds the original)? 
A Member’s national legislation may require traders to present certain specified supporting 
documents to Customs or other border agencies with their declaration for clearance and 
release of goods.  Some of these may be commercial documents (e.g., invoices, bills of 
lading, packing lists, etc.); others may be forms issued by authorities in the country of export or elsewhere (e.g., certificates of origin). 
Such legislation should authorize Customs and other border agencies to accept copies of 
such documents in lieu of the original, subject to such exceptions or conditions as may be justified. In any event, an authenticated copy of an original held by another government 
authority shall be accepted. 
                                               
18 Nothing in this paragraph preclu des a Member from requiring documents such as certificates, permits 
or licenses as a requirement for the importation of controlled or regulated goods. Quick Summary Notes 
What activity does this measure regulate? 
Presentation of supporting documents for import, export or transit formalities 
What authorities are di rectly concerned?  
 All border agencies 
What are the new requirements? 
 Border agencies shall endeavour to accept copies of supporting documents that may be 
required for import, export or transit formalities.  
 If the original document has been provided to one government authority, other government 
authorities shall accept a copy authentica ted by the agency holding the original.  
 Neither an original nor a copy of the export declaration issued by authorities in the country 
of export shall be required for importation of the goods.   TN/TF/W/143/Rev.7 
 
- 77 - 
 
  2. Does Customs, or other border authorities, require presentation of an export 
declaration issued by the authorities of the exporting country as a condition of 
importation of goods? 
Legislation should not permit border authorit ies to require presentation of the export 
declaration issued by authorities in the country of export for importation of goods (see 
Article 12 measures on customs cooperation). TN/TF/W/143/Rev.7 
 
- 78 - 
 
  3. Use of International Standards 
Legal Text 
3.1 Members are encouraged to use relevant international standards or parts thereof as a basis 
for their importation, exportation or transit formalities and procedures except as otherwise provided for in this Agreement.  
 
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 implementa tion 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.  
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework  
1. Is your legislation aligned to the WCO Revised Kyoto Convention and other 
international standards relating to import, export and transit formalities and procedures? 
Customs and other border authorities should have an understanding of the relevant 
international standards, the extent to which their national legislation, procedures and 
formalities align to those international standards, and the extent to which such standards 
can or should be applied.  
Although the measure does not specify all international standards or standards-setting 
organizations Members could take into account, they might include such international 
standards/organizations as:   
World Customs Organization (WCO): 
 International Convention on the Simplification and Harmonization of Customs 
Procedures (Revised Kyoto Convention) 
 Convention on the Temporary Admission of Goods (Istanbul Convention) Quick Summary Notes 
What authorities are di rectly concerned?  
 All border agencies 
What activity does this measure regulate? 
Import, export and transit formalities, proc edures and data/documentation requirements 
What is the new requirement? 
 Members are encouraged to use "relevant inte rnational standards" as the basis for their 
import, export and transit formalities and procedures.  
 Members are encouraged to take part in preparation and periodic review of standards 
through the "appropriate" international organizations.  TN/TF/W/143/Rev.7 
 
- 79 - 
 
   International Convention (1986) on the Harmonized Commodity Description and 
Coding System (HS Convention)   
 WCO Data Model 
International Maritime Organization (IMO): 
 Convention (2005) on Facilitation of International Maritime Traffic 
International Civil Aviation Organisation (ICAO): 
 Convention (2006) on International Civil Aviation 
United Nations Economic Commission for Europe:  
 UN layout key  for Trade Documents 
 UN Trade Data Elements Directory 
 Centre for Trade Facilitation and Electronic Business: 
 UN/EDIFACT 
B. Procedures 
2. Are your import, export, and transit procedures and formalities aligned to relevant 
international standards? 
3. Are policies/procedures established to ensure review of import, export, transit 
procedures and formalities for alignment with new or changed WCO and other relevant international standards? 
The relevant standards can change over time.  Members should stay apprised of 
developments in the appropriate internationa l organizations and periodically re-assess 
their national procedures and formalities. 
C. Institutional Framework 
4. Has an administrative unit been designated responsibility to monitor/participate in the 
activities of WCO and other relevant standards organizations? 
D. Human Resources and Training 
5. Are a sufficient number of qualified persons assigned to monitor and/or participate in 
the work of the relevant international standards organizations and to evaluate the impacts on national formalities and procedures?  TN/TF/W/143/Rev.7 
 
- 80 - 
 
  4. Single Window 
Legal Text 
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 the details of operation of the single window. 
 4.4 Members shall, to the extent possible and pr actical, use information technology to support 
the single window. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Has your government defined its single window policy/strategy? 
Policy/strategic decisions required would typically include  
 designation of the single window authority or lead agency (e.g., the customs 
administration, a firm established under comp any law, a public-private partnership, a 
newly-established government authority or government corporation); 
 establishment of governance and consultative structures; 
 the agencies who will participate and the servic es to be provided by the single window; Quick Summary Notes 
What activity does this measure regulate? 
Traders’ submission of documents/data to multiple government agencies to allow import, export or 
transit of a goods shipment  
What authorities are di rectly concerned?  
 All border agencies 
What is the new requirement? 
 Members shall endeavour to establish a " single window"  to which a trader can submit all 
documents and/or data required by customs and all other border or licensing authorities for 
the import, export or transit of goods, an d from which the trader will receive all 
notifications.  
 "One-time submission :" where a trader submits required data and/or documents to the 
single window he/she shall not be asked again for the same information other than in 
exceptional cases.  
 Members shall use ICT to the extent possible and practicable.  TN/TF/W/143/Rev.7 
 
- 81 - 
 
   the technical form of the single window (e.g., a manual paper-based system, an 
electronic centralized system, or an integration of the existing systems); and 
 the financial model (e.g., budget-financed, paid for by a transaction fee, etc.). 
2. Have you completed a feasibility study/master plan for the implementation of a 
national single window? 
Establishment of a single window can require a government to re-organize the manner in 
which its border and licensing authorities interact with traders and with each other to fulfil requirements related to imports and exports.  This usually requires analysis and action on 
a range of issues, including policy and legisl ation, business processes, data/documentation 
requirements, and technical systems.   
Given the general complexity and the fact that the conditions vary widely, a feasibility 
study or needs analysis is often recommended as a first step to investigate these or other 
policy, legal, and technical issues, and to estima te costs, required resources, and timing or 
phasing of the implementation under different scenarios.  The output may be a high level master plan that defines project phases, activities and deliverables. 
3. Have you assessed your national legislation for readiness for a single window 
implementation? 
Legislation should define the roles, rights and obligations of the single window authority, 
the participating agencies, and traders that a ccess or exchange information with the single 
window. 
This includes the conditions on rights to access to information held by the single window, 
including the protection of confidential business information and personal data.  Typically, 
the participating agencies will enter into agr eements that define obligations to share, 
protect, and retain information, as well as to define their respective functional responsibilities. 
Changes to one or more of the participating border authority’s enabling laws also may be 
required to take into account changes made through simplification and harmonization of business processes (see “Procedures,” below). 
If an electronic single window is to be established, then the usual legislation to enable 
electronic transactions also should be in place (e.g., recognition of electronic signature; use of electronic records in place of paper documents; privacy and data protection and security, etc.)  
B. Procedures 
4. Have the participating authorities or agencies analyzed and harmonized their business 
processes and data/documentary requirements required for import, export or transit 
of goods? 
To achieve the goal of a “one-time” submission  to a single entry point, the multiple and 
possibly overlapping and redundant processes, as well as the documentary and/or data 
requirements, of the different border authorities should be simplified and harmonized.   
This would typically require existing processes to be modelled and analyzed in order to 
identify bottlenecks and redundancies, and simplified processes designed, which then must be agreed by the participating agencies.  Harmonization of data and documentary 
requirements will also likely require an analysis and simplification effort. 
5. Are agreed procedures and processes established among participating 
authorities/agencies to ensure the re-use of documents/data submitted by the trader? 
C. Institutional Framework 
6. Is there a governance framework, with defined roles and lines of responsibility, to 
oversee the design, implementation and operation of the single window?  
D. Human Resources and Training 
7. Are sufficient numbers of staff with the relevant expertise available for the TN/TF/W/143/Rev.7 
 
- 82 - 
 
  implementation, deployment, and operation of the single window? 
E. Communication and Information Technology  
8. If electronic, to what extent is the system designed, implemented, or put into 
operation? 
A single window can be a manual, paper-based system.  However, if in part or in whole an 
electronic system, a single window implementation is also a software engineering project, 
and therefore the usual software development phases will apply (e.g., capturing and analysing requirements; design of the system , implementation or coding, and testing).  
This may be a green-field project where the system  is built from scratch or, if there will be 
re-use of the participating agencies’ existing systems, the project may be primarily integration. TN/TF/W/143/Rev.7 
 
- 83 - 
 
  5. Pre-shipment Inspection 
Legal Text 
 
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.
19 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
It is not necessary to analyse the impact of this proposed measure unless  you now require use of 
pre-shipment or destination inspection. 
A. Policy/Legal Framework 
1. Has the government defined a strategy and/or action plan for the transition from the 
pre-shipment inspection regime?  
Elimination of a PSI requires a capable and functioning customs administration to take 
over the role played by the PSI or destinatio n inspection firm.  Customs should have the 
technical competence in customs valuation and tariff classification, as well as the legal and 
administrative framework required to support duty assessment (such as capacity for 
customs audit, risk management, commercial fraud investigation, etc.). 
To manage the transition, a government would typically develop a strategy and action 
plan, taking into account such matters as:  
 the role of the PSI in the transition period and in subsequent operations (e.g., training 
support, provision of price data, inspection or audit support, etc.) 
 the staging and timing of Customs take-over of customs valuation and/or tariff 
classification responsibilities (e.g., will it be a “big-bang” implementation or a phased 
approach and, if phased, the manner of the phasing) 
                                               
19 This sub-paragraph refers to pre-shipment insp ections covered by the Pre-shipment Inspection 
Agreement, and does not preclude pre- shipment inspections for SPS purposes. Quick Summary Notes 
What activity does this measure regulate? 
Use of pre-shipment or destination inspection firms to carry out customs-related controls on 
imported goods  
What authorities are di rectly concerned?  
 Revenue Authority  
 Customs  
What is the new requirement? 
 If a Member presently requires pre-shipment inspection of imports in relation to tariff 
classification or customs valuation, it shall end such requirements  
 Members are encouraged not to introduce any such pre-shipment inspection requirements in 
the future.  TN/TF/W/143/Rev.7 
 
- 84 - 
 
   the (re)organization of the Customs administration as required to carry out the new 
tariff classification and/or customs valuation functions (e.g., establishment of central 
tariff and valuation units responsible for oversight/support of local offices) 
 the roles and responsibilities of other custom s administrative units in support of tariff 
classification and valuation functions (particularly audit, risk management, and 
commercial fraud investigation) 
 the staffing and training requirements  
 the public outreach/information strategy. 
C. Institutional Framework 
2. Is the customs administration properly organized to implement the tariff classification 
and customs valuation functions? 
Tariff classification and customs valuation of goods is generally carried out by Customs 
officers at the local offices where declarations are made.  These officers may be customs 
generalists or, more often, are specialized in tariff classification and/or valuation matters and are organized as such in the local offices.  In some larger countries, further 
specialization of tariff classification and valuation is made on the basis of commodity 
groups.   
It is also typical that a dedicated administrative unit is established within the central (or, 
possibly, regional) customs authority with responsibility for valuation and tariff 
classification policy and for oversight/support of local offices (often, separate central units are established for tariff classification and valuation).  Often, these central customs units act as the administrative appeal authority with respect to tariff classification and valuation 
disputes and the issuance of advance rulings on such matters. 
3. Has the post-clearance audit function been established within the customs 
administration? 
Post-clearance audit is essential to effective implementation of the WTO customs valuation 
system.  The considerations related to the establishment of post-clearance audit are described in connection with Article 7.5 (Post-Clearance Audit), above. 
4. Has the risk management function been established within the customs 
administration? 
Risk management is essential for the proper and effective exercise of Customs 
interventions for purpose of ensuring compliance with customs valuation and tariff 
classification rules.  The considerations related to establishment of the risk management 
function are described in connection with  Article 7.4 (Risk Management), above. 
D. Human Resources and Training 
5. Do the relevant customs officers have the necessary expertise in tariff classification 
and customs valuation rules and procedures? 
All officers who are responsible for determining or verifying goods declarations for customs 
valuation and tariff classification purposes should have this expertise.  Similarly, customs 
officers responsible for post-clearance audit should have expertise in customs valuation and tariff classification rules.  Local clearance officers also should have understanding of WTO valuation procedures related to clearanc e operations (e.g., release under guarantee 
pending final determination of value; rights to written explanation of valuation decisions). 
E. Communication and Information Technology 
6. Are decision-support tools available to the customs officers who are responsible for 
tariff classification and/or customs valuation? 
ICT tools often used by customs administrations to support tariff classification and customs 
valuation work include customs valuation or price databases, tariff code look-ups, and 
customs advance rulings databases.  TN/TF/W/143/Rev.7 
 
- 85 - 
 
  6. Use of Customs Brokers 
Legal Text 
6.1 Without prejudice to the important policy conc erns of some Members that currently maintain 
a special role for customs brokers, from the entr y into force of this agreement Members shall not 
introduce the mandatory use of customs brokers. 
 6.2 Each Member shall notify and publish its measures on the use of customs brokers. Any 
subsequent modifications thereof shall be noti fied to the Committee and published promptly.  
 6.3 With regard to the licensing of customs brokers, Members shall apply rules that are 
transparent and objective. 
 ________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
1. Are measures on the use of customs brokers published?  (This may already be 
answered.  See Article 1 – Publication.) 
 
2. If customs agents are required to be li censed, are such requirements objective and 
transparent? 
 
The proposal would allow Members to license customs brokers.  However, any such 
licensing requirements must be “objective,” set out in legislation or administrative policy, and made publicly-available.  
 Quick Summary Notes 
What activity does this proposal regulate? 
The use of customs brokers in import, export or transit operations 
What authorities are di rectly concerned?  
 Customs 
What is the new requirement? 
 Members shall not introduce the requirement for the mandatory use of customs 
brokers.   
 Measures on the use of customs brokers, or any subsequent modifications thereof shall 
be notified to the Committee and published promptly. 
 Any broker licensing rules shall be transparent and objective. TN/TF/W/143/Rev.7 
 
- 86 - 
 
  7. Common Border Procedures and Uniform Documentation Requirements 
Legal Text 
7.1 Each Member shall, subject to paragraph 7.2, apply common customs procedures and 
uniform documentation requirements for release and clearance of goods throughout its territory. 
 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 Sanitary and Phytosanitary Measures.  
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this measure? 
A. Policy/Legal Framework 
1. Are single, uniform procedures for the release and clearance of goods, applicable to all 
entry and exit offices of the same nature, formally established? 
2. Are such procedures published? 
3. Does legislation authorize or require a central administrative authority to ensure the 
uniform application of such procedures by local offices at different entry and exit offices? 
The border agency’s enabling law might specific ally require or authorize the central agency 
head (or designate another high-level official) to take the necessary measures to ensure the law is applied uniformly by all local office s.  These measures might include publication 
and dissemination of information and periodic ev aluations or audits of the activities of the 
local officials. 
Formal rights of administrative appeal, wher e a central administrative authority has the Quick Summary Notes 
What activity does this measure regulate? 
The import/export procedures applied by Customs, and documentation requirements, at the 
different entry and exit offices within the customs territory  
What authorities are di rectly concerned?  
 Customs 
What is the new requirement? 
  Customs shall apply uniform documentation requirements and uniform release and 
clearance procedures  TN/TF/W/143/Rev.7 
 
- 87 - 
 
  authority to correct decisions and actions taken by local officials, can also serve to promote 
uniformity. 
4. Does legislation clearly define (or authorize the competent authority to define) the 
documents required for import, export an d transit procedures, and the conditions 
under which each is required? 
5. Does legislation clearly define (or authorize the competent authority to define) the 
form, content and layout of such required documents? 
The proposal would prohibit Members from allowing one customs office to require 
presentation of documents for an import, export or transit procedures that are not 
required by other offices under the same conditions.  Where conditions vary, requirements may also vary (for example, supporting documents required for imports made by sea may vary from those made by road).   
Similarly, where presentation of a document is required, customs offices in the territory of 
the Member should not require different form or content (the layout and data elements) where the same conditions are present.   
The proposal does not prescribe the means by which Members should enforce uniformity of 
these documentation requirements.  However, the same actions that a Member might consider to ensure uniform application of clearance and release procedures, described 
above, would generally also apply here.   
B. Procedures 
6. Does the central administrative authority take measures to promote uniformity, such 
as: 
 publish operations manuals, guidelines, directive or instructions for proper 
implementation of release and clearance procedures? 
 periodically evaluate or audit the activities of local offices to ensure consistent 
treatment? 
 provide for an ombudsman to hear and resolve importers/exporters complaints? 
 take other oversight measures? 
The possibility of local office discretion and disparate treatment of importers and exporters 
can be reduced if the central office publishes formal policies and guidance that clearly define the standards to be used and the conditions for their application.  These may take the form of guidelines, directives, operations manuals, etc.  
Some countries have established a central ag ency ombudsman with responsibility to hear 
and resolve citizen’s complaints about their treatment by agency officials (such as inconsistent treatment). 
7. If not defined in legislation, do policies/procedures:  
 clearly define documents that shall be required for import, export and transit 
procedures, and conditions under which required? 
 clearly define the form and content of such required documents? 
8. Are such policies/procedures published or otherwise made available to all customs 
clearance offices and other relevant border authorities and to traders? 
D. Human Resources and Training 
9. Is a single, uniform course of instruction defined for the training of officials on proper 
application of release and clearance procedures? 
10. Are officials actually trained and tested (and periodically evaluated)? 
Training and testing of inspectors and other officials on practical enforcement of laws, rules 
and regulations on the basis of a single, uniform course of instruction can promote consistency in the application of the law.  TN/TF/W/143/Rev.7 
 
- 88 - 
 
  8. Rejected Goods 
Legal Text 
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.  
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. 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
1. Does an importer have the right to re-export goods that have been rejected for import 
due to failure to comply with prescribed Sanitary and Phytosanitary regulations or technical regulations? 
Importers should have a right to return rejected goods to the exporter, or any other 
person.  There may be prescribed limitations or  conditions on the exercise of that right, 
such as provision of a guarantee to ensure ex portation; submission of proof of arrival of 
the goods to return destination; compli ance with re-export formalities, etc. 
Other international agreements and/or standards may require authorities to notify the 
country of export in such cases, and provide reasons for the rejection to the importer and 
relevant exporting country authorities. 
B. Procedures 
2. Are policies/procedures established for re-export of rejected goods ( e.g., importer 
required to be notified of the refusal and his/her right to export; a reasonable period 
of time allowed to complete the re-export, etc.)? 
3. Are policies/procedures established for Customs supervision of re-export of 
prohibited/restricted goods? 
A customs procedure for export or re-export is common in many countries.  Members may 
wish to review these existing procedures and make any adjustment that might be Quick Summary Notes 
What activity does this proposal regulate? 
The re-export or return of imported goods that have been rejected by government authorities 
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies (particularly, the Food Safety authority) 
What is the new requirement? 
 The importer shall have the right to return to the exporter, or any other person, imported 
goods that have been rejected by competent authorities due to failure to comply with 
prescribed Sanitary and Phytosanitary regulations or technical regulations TN/TF/W/143/Rev.7 
 
- 89 - 
 
  necessary to accommodate the proposed measur e (for example, to ensure rejected goods 
remain under customs control until exportation). TN/TF/W/143/Rev.7 
 
- 90 - 
 
  9. Temporary Admission of Goods/In ward and Outward Processing 
Legal Text 
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 te rm "inward processing" means the Customs 
procedure under which certain goods can be brought into a Customs territory 
conditionally relieved totally or partially from payment of import duties and taxes, or 
eligible for duty drawback, on the basis that such goods are intended for manufacturing, processing or repair and subsequent exportation. Quick Summary Notes 
What activity does this proposal regulate? 
Customs procedures to allow the importation of goods without payment of import duties and 
taxes, or eligible for duty drawback, subject to conditions on the use to which the goods have 
been, or will be, put.   
What authorities are di rectly concerned?  
  Customs 
  Revenue Authority 
What is the new requirement? 
  Members shall adopt customs procedures for the temporary admission , inward 
processing  and outward processing  of goods. 
A temporary admission  procedure allows goods to be imported for a limited period of time (six 
months, one year, etc.) for defined purposes ( e.g., goods to be displayed at trade exhibitions; 
shipping containers imported to be filled; tool s needed for a domestic manufacturing operation; 
traveller’s personal effects; foreign-registered automobiles used by visitors to the country, etc.) 
without payment of import duties and taxes.   
Manufacturers use the inward processing procedure  for goods that have been returned to them 
for repair or for parts, materials, or other production inputs they use in their processing operations.  Under the procedure, the goods may be imported without payment of duty or taxes 
provided the manufacturer exports the repaired or finished product within a specified period.  Or 
duty may be refunded under a duty draw back scheme once the goods are exported. 
Outward processing allows persons to send domestic or previously-imported/duty-paid goods 
abroad for purposes of repair (for example, g oods returned to the manufacturer under warranty) 
or for other processing, and re-import the repaired or processed goods within a fixed period of 
time without payment of import duty or taxes, wi th the exception of duty or tax assessed on the 
value-added by the foreign processing operation. TN/TF/W/143/Rev.7 
 
- 91 - 
 
  iii. For the purposes of this Article, the term "outward processing" means the Customs 
procedure under which goods which are in free circulation in a Customs territory may 
be temporarily exported for manufacturing, processing or repair abroad and then 
reimported. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
1. Does the legislation provide for full or partial relief of import duties and taxes on 
goods temporarily imported for specified purposes, as defined in paragraph (a) of the proposal?  
2. Does legislation provide for full or partial relief of duties, taxes, and trade policy 
measures on goods imported temporarily for inward processing, as defined in 
paragraph (b)(ii) of the proposal? 
3. Does legislation provide for full or partial re lief of duties and taxes on goods returned 
after processing abroad, as defined in paragraph (b)(iii) of the proposal? 
The cases and conditions for use of the procedures should be defined.  These typically 
include the persons eligible to use the procedures; the manner and time period in which 
the procedures must be discharged; the permitted uses or types of goods placed under the 
procedures; and the cases in which partial rather than full exemption of duty applies; and record-keeping obligations.    
Some or all of these procedures may require a prior authorization or permit to be issued 
by Customs or other authority.  In such case s, legislation should specify the conditions 
under which the authorization shall be granted (which may include the competent authority’s consideration of adverse impact on competing producers) suspended or 
revoked; the persons eligible to apply; and the application process (form and content of 
the application and the competent authority).   
4. Is a customs guarantee system established in legislation and applicable to the 
temporary admission, and inward/outward processing procedures? 
A customs guarantee system is normally requir ed.  Because payment of duty (and possibly 
other charges) is suspended on the goods und er the procedures, a guarantee ensures that 
the goods will be re-exported within the required period and not used contrary to 
conditions. 
B. Procedures 
5. Are policies/procedures established for customs processing and supervision of goods 
under these procedures ( e.g., calculating rates of yield and duty amounts; monitoring 
compliance with conditions; ensuring re-export of goods within the required period, etc.)? 
6. Are policies/procedures established for managing customs guarantees ( e.g., 
calculating guarantee amounts; discharge or cancellation; making and collecting claims where defaults are found, etc.)?  
7. Are procedures established for Customs review and decision on applications for 
authorizations or permits to use temporary admission, inward processing, and/or 
outward processing procedures (if so required)? 
8. Are procedures established for supervision and control of inward processing 
operations, including audit of manufacturing facilities? 
Standard procedures or guidelines are useful, in particular, for customs implementation 
and supervision of the inward/outward processing regimes which can be technical and 
complex.  Such procedures/guidelines would usually cover: TN/TF/W/143/Rev.7 
 
- 92 - 
 
   Customs processes for review/approval of applications for authorisation to use the 
procedures, which may include review of manufacturing facility and record keeping 
systems; 
 methods for calculating “rates of yield” (the quantity or percentage of goods produced 
from a given quantity of inputs); 
 methods for calculating customs value and duty on processed or repaired goods 
returned under the outward processing procedure (or declared for free circulation following inward processing, if allowed); 
 requirements for the identification of goods; and 
 declaration and clearance procedures. 
D. Human Resources and Training 
9. Are a sufficient number of competent customs officers available for processing and 
supervision of inward processing/temporary admission/outward processing permits 
and operations? 
10. Are customs officers trained in supervision and audit of manufacturing operations? 
Customs officials may require training in rules and control of the procedures including, for 
example, methods of auditing manufacturing operations.   
E. Communication and Information Technology 
11. Are changes required to customs automated processing systems to accommodate the 
procedures? 
Where an automated system is used for processing goods declarations, Members may wish 
to consider whether changes are needed to accommodate these new procedures to allow, 
for example, prompt discharge of guarantees  on re-export of goods imported under the 
temporary admission or inward processing procedures. TN/TF/W/143/Rev.7 
 
- 93 - 
 
  Article 11:  Freedom of Transit 
Legal Text20 
Transit Charges, Regulations, an d Formalities (Paragraphs 1-3) 
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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
                                               
20 Members agree that aircraft in transit shall not be subject to the provisions of this Article, consistent 
with the scope of GATT Article V.  Members will review  whether the specific exemption language proposed by 
Canada: "In accordance with Article V:7 of the GATT 1994, the provisions of this Article shall not apply to the 
operation of aircraft in transit, but sh all apply to air transit of  goods (including baggage)" should be included in 
Article 11 when the Relationship to other WTO Agreements  is discussed. Quick Summary Notes 
What activity does this proposal regulate? 
The regulations and formalities that a Member applies to traffic in transit  
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What are the new requirements? 
 Regulations or formalities on transit shall be eliminated or reduced if no longer required or 
a less trade-restrictive solution becomes available, and they should not be applied in a 
manner that would be a disguised restriction on trade 
   Charges that may be imposed on transit only for transit administrative procedures entailed 
or transit services provided, and shall be limited in amount to the expense of such 
procedures or cost of such services 
 Members shall not seek, impose or maintain voluntary restraints or similar measures on 
traffic in transit TN/TF/W/143/Rev.7 
 
- 94 - 
 
  1. Does your legislation provide for charges to be imposed on transit traffic? 
2. Have such charges been evaluated to determine whether they are limited in amount 
to the approximate cost of the transit services rendered or administrative expenses 
incurred? 
The proposed measure would generally requir e Members ensure that transit fees and 
charges comply with GATT rules in the sa me manner as described under Article 6.1 
(General Disciplines on Fees and Charges Imposed on or in Connection with Importation and Exportation).  
3. Is Customs (or other relevant authority) required to assess the trade impact of any 
new transit charges, regulations or formalities?  
The proposal would require a Member to assess th e impact of measures it applies to transit 
traffic (charges, regulations, formalities) and ensure that the objectives are legitimate 
(e.g., consistent with GATT Articles XX and XXI) and that the least trade-restrictive options 
are applied. 
This exercise is similar to that previously described in connection with Article 10.1 
(Formalities and Documentation Requirements), and the same considerations with respect 
to legislation, procedures and human resour ces described there would equally apply here. 
4. Does the government seek or maintain voluntary restraints on transit traffic?  
Voluntary restraints are a kind of government imposed limitation on the volume of transit 
traffic that can pass through a country during a specific period of time.  Such restraints, although called "voluntary" because of their self-imposed nature, are requested mandatorily by the transit country and have to  be accepted by the country whose traffic 
passes through that transit country to avoid the risk of stricter or less transparent 
restrictions.
21 
B. Procedures 
5. If charges are assessed on transit traffic, are procedures established to ensure that 
Customs (or other relevant authority) periodically reviews them? 
6. Are procedures established to ensure that before adopting any new transit regulations 
or formalities, Customs (or other relevant authority) assesses the trade impact?  
7. Are procedures established to ensure that Customs (or other relevant authority) 
monitors and reviews transit regulations and formalities to determine if they are remain necessary or less-trade restrictive measures are available? 
C. Institutional Framework 
8. Is responsibility for assessing the trade impact and conducting a periodic review of 
transit regulations and formalities delegated?  
D. Human Resources and Training 
9. Is sufficient and competent staff appointed to assess trade impact, and undertake 
periodic review, of transit regulations and formalities? 
10. Are the responsible persons trained in methods for analysis of impact of trade 
regulations and formalities? 
                                               
21 TN/TF/W/176 (Nov. 7, 2011)  TN/TF/W/143/Rev.7 
 
- 95 - 
 
  Strengthened Non-Discrimination (Paragraph 4) 
Legal Text 
4. Each Member shall accord to products which will be in transit through the territory of any other 
Member treatment no less favourable than that which 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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
D. Human Resources and Training 
1. Are staff with the appropriate legal expertise available to assess compliance of any 
new transit measures with this non-discrimination rule? Quick Summary Notes 
What activity does this proposal regulate? 
Goods in transit and the vessels and transport means of other Members  
What authorities are di rectly concerned?  
 Customs 
 Transport Ministry 
 Other Border Agencies 
What are the new requirements? 
 Treatment Preceding Transit:   A Member shall not treat goods that will pass in transit 
through another Member’s territory to the final destination less favourably than if the 
goods were shipped to the destination without passing through that other Member’s territory  TN/TF/W/143/Rev.7 
 
- 96 - 
 
  Transit Procedures and Controls (Paragraphs 5-10) 
Legal Text 
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 filing 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. 
________________________ Quick Summary Notes 
What activity does this proposal regulate? 
Customs transit procedures and controls  
What authorities are directly concerned? 
 Customs 
What are the new requirements? 
 In processing and control of transit movements, a Member: 
o shall allow pre-arrival declaration 
o shall not apply formalities, documentation requirements or controls other than those 
necessary to identify the goods and ensure compliance with transit requirements 
o shall not apply customs charges, formalities or inspections other than at the offices of 
departure and destination (and not en-route) 
o shall not apply technical regulations and conformity assessment procedures on goods 
in transit 
o shall promptly terminate the transit operation once goods reach the office of exit, if all 
requirements are met 
 Members are encouraged to make separate lanes or similar infrastructure for transit in 
traffic TN/TF/W/143/Rev.7 
 
- 97 - 
 
  Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
1. Does your legislation provide for a transit procedure? 
There should be a legislative basis for the cu stoms transit procedure defining the roles, 
rights and obligations of the declarant, carrier and customs offices. 
2. Does such procedure require operators to present goods and documents and undergo 
formalities and controls at any points within the country other than the transit offices 
of departure and destination?  
The proposed measures would require Members to ensure that while en route to the 
destination, the transporter is not required to present the goods to, and will not be stopped at, intermediate customs checkpoints for reason of additional customs charges, 
formalities and/or inspections.   
3. Does legislation allow for submission of transit declarations prior to arrival of the 
goods? 
Legislation and customs procedures should allow for the submission and processing of 
transit declarations prior to arrival (see Article 7.1 ("Pre-arrival Processing")). 
B. Procedures 
4. Are customs controls, data and document requirements and formalities limited to 
those necessary to identify the goods and ensure compliance with transit requirements? 
The purpose of the customs transit procedure is to ensure that the goods reaching the 
destination are the same as those released by Customs at the start of the transit 
movement.   
The proposed measure would thus require Members to ensure that their transit procedures 
at both ends are limited those necessary to carry out that purpose. 
Document or data requirements, formalities or controls on transit movements for other 
reasons (such as for purposes of compliance with conformity assessment or technical 
standards, or application of tariff or trade policy measures) would not be consistent with 
this proposed obligation. 
5. Are transit goods checked for compliance with technical or quality standards? (Note: 
this should not happen.) 
6. Are procedures established to ensure that transit operations are discharged promptly, 
and the transit guarantee cancelled, upon delivery of the goods to the office of destination? 
Procedures typically define the roles and responsibilities of the customs offices and 
operator in relation to discharge of the tran sit procedure, the documents or data required 
to discharge or write-off the transit at the office of departure; follow-up and enquiry 
procedures where a transit operation is delayed or missing. 
E. Communication and Information Technology 
7. Is there an automated system or tools for control of transit operations and 
management of transit guarantees? 
Systems for electronic communication between office of departure and destination and/or 
monitoring en route (GPS tracking or radio- frequency identification (RFID) seals, for 
example) can support reduced formalities and controls on transits, pre-arrival declaration 
and processing, and prompt discharge of transit procedure. 
F. Infrastructure and Equipment TN/TF/W/143/Rev.7 
 
- 98 - 
 
  8. Can physically separate infrastructure (such as separate transit lanes and berths, 
independent Customs transit offices, etc.) be made available to transit traffic? 
Members are encouraged to develop separate roads, berths, gates or other infrastructure 
in order to reduce border congestion and thereby facilitate transit movements.  TN/TF/W/143/Rev.7 
 
- 99 - 
 
  Guarantees (Paragraphs 11.1-11.5) 
Legal Text 
11.1. Where a Member requires a guarantee in the form of a surety, deposit or other appropriate 
monetary or non-monetary22 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.  
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 convoys or customs escorts for traffic in 
transit only in circumstances presenting high risks or when compliance with customs laws and 
regulations cannot be ensured through the use of guarantees. General rules applicable to customs convoys or customs escorts shall be published in accordance with Article 1. 
 
 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
                                               
22 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. Quick Summary Notes 
What activity does this proposal regulate? 
The use and discharge of guarantees that may be required by Customs in connection with transit 
operations  
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
 Any guarantee that Customs requires for a transit movement: 
 shall be limited to ensuring that requirements arising from such traffic in transit 
are fulfilled;  
 shall be discharged by Customs without delay once the transit is completed; and  
 may be comprehensive for same operators or maybe renewed by the trader 
thereafter. 
 Information on how guarantees are set must be made available to the public. 
 Customs may require a convoy to accompany goods only if the goods are high risk and so 
specified in the Member’s laws and regulations and published. TN/TF/W/143/Rev.7 
 
- 100 - 
 
  1. Does legislation allow for the provision of a guarantee to ensure compliance with 
transit obligations? 
2. Are the required amounts of the guarantees  limited to ensuring that requirements 
arising from such traffic in transit are fulfilled? 
3. Does legislation require Customs to discharge guarantees without delay once transit 
obligations are determined to have been fulfilled? 
4. Does legislation permit comprehensive guarantees for same operators or for 
guarantees to be renewed?   
5. Is information on how guarantees are set made available to the public? 
6. If customs convoys are used, are the goods su bject to convoy specified in legislation 
and published? 
B. Procedures 
7. Are procedures established for the management of transit guarantees? 
Procedures and guidelines for Customs management of transit guarantees should include 
such matters relevant to the proposal as: 
 specification of the roles and responsibilities of respective customs offices for 
management of the guarantee (discharge of guarantee, claims against the guarantee, 
follow-up missing movements, etc.) 
 how to calculate the amount of the guarantee (which should be consistent with the 
proposed measure) 
 the cases and conditions under which a guarantee may be reduced or waived  
 the conditions under which Customs may consider a transit operation to be completed, 
including any documentary evidence required for release of the guarantee 
 the conditions under which customs escort may be required (if any), and the means of 
carrying out the escort.   
E. Communication and Information Technology 
8. Is administration of transit movements and guarantee management automated? 
9. Does the system provide for automated di scharge of the guarantee directly upon 
completion of the transit movement? 
Where an automated system is used to process and control transit movements, a 
guarantee management system or functionality may be integrated or incorporated.  In such cases, Members may wish to ensure that the system would support the disciplines 
described in the proposals.   TN/TF/W/143/Rev.7 
 
- 101 - 
 
  Cooperation and Coordination (Paragraphs 12-13) 
Legal Text 
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: 
 
(i) charges; 
 
(ii) formalities and legal requirements; and 
 
(iii) 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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
1. Does your government have a policy/strate gy to encourage development of bilateral 
or regional transit arrangements and participation in bilateral or regional transit organizations? 
2. Does legislation provide Customs the authority to negotiate and enter into 
arrangements with other customs administrations and borders agencies for purposes of coordinating transit operations? 
Such arrangements typically provide for harmonization of customs transit procedures, 
exchange of information, common IT transit systems, etc. 
C. Institutional Framework Quick Summary Notes 
What activity does this proposal regulate? 
Promotion of agreements and coordination on transit matters at a regional and bilateral level  
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What are the new requirements? 
 Members should endeavour to cooperate and coordinate to enhance freedom of transit 
 Members should endeavour to appoint a national transit coordinator to whom other 
Members can make enquires and proposals TN/TF/W/143/Rev.7 
 
- 102 - 
 
  3. Is responsibility assigned for regional or bilateral cooperation on transit matters?  
4. Has the national transit coordinator function been established with the responsibilities 
described in the proposed measure? 
D. Human Resources and Training 
5. Are sufficient number of qualified staff and resources available to allow participation in 
bilateral and regional transit organizations? TN/TF/W/143/Rev.7 
 
- 103 - 
 
  Article 12: Customs Cooperation 
Legal Text 
 
1. Measures Promoting Compliance and Cooperation 
 
1.1 Members agree on the importance of ensuring  that traders are aware of their compliance 
obligations, encouraging voluntary compliance to allow importers to self-correct without penalty in 
appropriate circumstances, and applying compliance measures to initiate stronger measures for 
non-compliant traders.23 
 
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 paragraph 6 b. and/or c. fo r the purpose of verifying an import or export 
declaration in identified cases where there are re asonable grounds to doubt the truth or accuracy 
of the declaration. 
 2.2 Each Member shall notify to the Committee th e 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 requ ested 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; 
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; 
                                               
23 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. Quick Summary Notes 
What activity does this proposal regulate? 
Customs-to-Customs exchange of information fo r purposes of verifying goods declarations 
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
One Member shall provide another, upon request and subject to conditions, information and/or 
documents concerning specific import or export declarations.  TN/TF/W/143/Rev.7 
 
- 104 - 
 
  c. where required by the requested Member, provide confirmation24 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 positi on to comply with any of the sub-paragraphs 
of 4.1, it shall specify this in the request. 
 5. Protection and confidentiality  
5.1 The requesting Member shall, subject to paragraph 5.2: 
 
a. hold all information or documents provided by the requested Member strictly in 
confidence and grant at least the same level of such protection and confidentiality as 
that provided under the domestic law and legal system of the requested Member as described by it under paragraphs 6.1 b. and 6.1 c.;  
b. provide the information or documents only to the customs authorities dealing with the 
matter at issue and use the information or documents solely for the purpose stated in the request unless the requested Member agrees otherwise in writing; 
c. not disclose the information or documents without the specific written permission of the 
requested Member; 
d. not use any unverified information or 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 Requested Member shall treat any request, and 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 arti cle, 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 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; 
                                               
24 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. TN/TF/W/143/Rev.7 
 
- 105 - 
 
  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 pa rt or all of a request to provide information, 
and shall so inform the requesting Member of the reasons for doing so, where: 
 
a. it would be contrary to the public interest as reflected in the domestic law and legal 
system of the requested Member. 
b. its domestic law and legal system prevents the release of the information. In such case it 
shall provide the requesting Member with a copy of the relevant, specific reference. 
c. the provision of the information would impede law enforcement or otherwise interfere 
with an on-going administrative or judicial investigation, prosecution or proceeding.  
d. the consent of the importer or exporter is required by domestic law and legal system 
that govern the collection, protection, use, disclosure, retention and disposal of confidential information or personal data and that consent is not given. 
e. the request for information is received after the expiration of the legal requirement of 
the requested Member for the retention of documents. 
7.2 In the circumstances of paragraph 4.2, 5.2 or 6.2 execution of such a request shall be at the 
discretion of the requested Member. 
 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 account the associated resource and cost implications 
for the requested Member's administration in responding to requests for information. The 
requesting Member shall consider the proportionality between its fiscal interest in pursuing its 
request and the efforts to be made by the re quested Member in providing the information. 
 9.2 If a requested Member receives an unmanageable number of requests for information, or a request for information of unmanageable scope from one or more requesting Member(s), and is 
unable to meet such requests within a reasonable time it may request one or more of the 
requesting Member(s) to prioritize with a view to agreeing on a practical limit within its resource constraints. In the absence of a mutually-agreed 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; 
b. call for documents other than those submitted with the import or export declaration as 
specified in paragraph 6 c.; 
c. initiate enquiries to obtain the information; TN/TF/W/143/Rev.7 
 
- 106 - 
 
  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 conditions  of use or disclosure of information exchanged 
under this Article, the requesting Member that received the information shall promptly communicate the details of such unauthorized 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 exchange of customs information and data, including on a secure and rapid basis such as on an automatic basis or in advance of the arrival of 
the consignment. 
 12.2 Nothing in this Article shall be construed to alter or affect Members' rights or obligations 
under such bilateral, plurilateral or regional ag reements or to govern the exchange of customs 
information and data under such other agreements. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework TN/TF/W/143/Rev.7 
 
- 107 - 
 
  1. Does your legislation allow or require Customs to provide information of the type 
described in the proposal to a foreign customs administration? 
2. Does your legislation require protection of commercially confidential information held 
by government authorities? 
3. Does your legislation allow Customs to deny third parties, including other government 
agencies in your country, access to confidential information obtained from another 
Member? 
4. Does your legislation allow Customs to refuse to disclose such information for use in 
criminal or judicial proceedings in your country unless authorized by the other 
Member? 
B. Procedures 
5. Are internal procedures/processes established to ensure that requests for information 
from other countries are consistent with the proposal?  
Such internal procedures should ensure that an internal verification has been conducted 
before the request is sent; that the request is limited to cases of “reasonable doubt”; that 
the number of requests to a particular Member is reasonable; that the request conforms to 
the required form and content. 
6. Do procedures ensure that information received from other Members is used by 
Customs only for the purposes specified ( e.g., verification of the declarations)? 
7. Are procedures/methods established to ensu re security of confidential information 
received from other Members against disclosure or unauthorized use? 
Such as physical and electronic access restrictions to information received from other 
Members in order to prevent unauthorized disclosure or use. 
8. Are procedures established for processing requests for information received from 
other Members that are consistent with the proposal ( e.g., requirements for provision 
of information; grounds for refusing of a request)? 
These would include guidelines to ensure proper application of any domestic legal or policy 
restrictions or conditions on exchange of information. 
9. Are goods declarations and associated supporting documents retained by Customs (in 
paper or electronic form) easily accessible if a request is received from another Member? 
C. Institutional Framework 
10. Is responsibility for making and responding to requests for information designated to 
a person/office (a contact point)? 
11. Is the role and authority of the contact point within the customs administration clearly 
defined? 
The proposed measure will require that each Member establish a single contact point for 
exchange of information.   
The primary function of the designated person or office (normally, within the customs 
administration) is to ensure compliance with conditions before a request is submitted to 
another Member (e.g., that an internal verifi cation was conducted) and to evaluate and 
respond to requests the Member receives.   
This office should have access to goods declarations and supporting documents (i.e., such 
declarations/documents are retained by Customs, in paper or electronically, and retrievable on demand) and the cooperation of the customs office(s) that are responsible 
for processing and verifying declarations. 
Many Members have existing bilateral or regional customs mutual assistance agreements 
for exchange of information.  Therefore, the necessary and institutional arrangements and 
administrative procedures may already exist.  In terms of additional workload, note that TN/TF/W/143/Rev.7 
 
- 108 - 
 
  the proposal limits the number of requests that one Member must respond to from another 
Member.  
D. Human Resources and Training 
12. Is a sufficient number of competent staff available to respond to requests for 
information/documents from other Members within the time-frames described in the 
measure? 
E. Communication and Information Technology 
13. Are goods declarations and supporting documents submitted to a customs processing 
system? 
14. Are such declarations and data retained on the system (or archived) for the periods 
described in the measure, and easily accessible if a request is received? TN/TF/W/143/Rev.7 
 
- 109 - 
 
  Article 13: Institutional Arrangements 
2. National Committee on Trade Facilitation 
Legal Text 
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. 
________________________ 
Questions to be used to complete the chart (Text in italics provides further explanation)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
1. Is a national trade facilitation committee or similar oversight body established with the 
necessary resources? 
The measures in the WTO Trade Facilitation Agreement affect all the government agencies 
and private sector organizations involved in the import, export, and transit of goods.  
The purpose of the task force is to effectively and efficiently implement the WTO Trade 
Facilitation Agreement, coordinate with technical assistance donors and (perhaps) carry 
out notification or other requirements. 
The task force must have the necessary political recognition and financial resources to 
support its activities. 
2. Are the participants, functions and legal authorities of such body defined? 
This should include roles and responsibilities of the body, as well as responsibility of other 
government authorities for cooperation and coordination.   
Functions of the committee would typically include setting national implementation 
strategy, overseeing development of action plans, and supervising progress. 
B. Procedures 
3. Has the committee established terms of reference and procedures for the conduct of 
its activities? 
Such procedures would typically include:  a work plan, meeting schedule, etc. 
 strategy for stakeholder communications  
 standard procedures for conducting meetings and consultations Quick Summary Notes 
What authorities/organization s are directly concerned?  
 Executive Authority 
 All border agencies 
 Private sector stakeholders 
What activity does this proposal regulate? 
Oversight and coordination of the implementation of WTO trade facilitation measures  
What is the new requirement? 
Each Member shall have a national trade facilita tion body to oversee implementation of the WTO 
trade facilitation agreement  TN/TF/W/143/Rev.7 
 
- 110 - 
 
   communications with Geneva delegate 
D. Human Resources and Training 
4. Are sufficient and qualified staff available to support the committee? 
Staff should have dedicated time for committee work.  The coordinator(s) should have 
expertise or skills in consultation, meeting management, inter-agency coordination, etc.   
  TN/TF/W/143/Rev.7  
 
- 111 - III. APPENDIX 
1. Sample Situational and Gap Analysis 
ARTICLE  3.1 PROVISION  OF ADVANCE  RULINGS 
  
I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework: Customs Department Proclamation 
No. 1439 (2009)  authorizes Customs 
to issue rulings on tariff classification questions.  But, these rulings are advisory only and not binding. 
 
Rulings are valid for one year. Customs must issue tariff rulings 
within 3 months of a proper request. 
 
The information that must be supplied 
by the applicant, and the persons who 
can apply, are defined in the 
Proclamation.  
 Customs may revoke a ruling for any 
reason.  In addition, a ruling shall be 
considered invalid if issued on the basis of incorrect information provided 
by the applicant or if there is a change 
in the tariff.  Customs is required to notify the applicant if the ruling is 
revoked or invalidated. 
 There are no formal provisions for pre-decision hearings on ruling requests.  
 
Article 80  of the Customs Law (Law 
No (20) for the Year 1998)  provides 
for a right of administrative and 
judicial appeal against Customs decisions, including rulings.    
 Importers’ main demand is for tariff 
classification rulings; therefore, legislation 
on rulings on other matters has not been 
developed.   Customs does not want rulings to be 
legally binding because it wants the 
flexibility to change its mind or in case of errors. 1. Amendment of the Customs Law to 
authorize Customs to issue binding rulings 
on request on tariff classification, 
valuation, duty drawback, and quota requirements (30days/Customs lawyer(s)). 
 
2. Amendment of the Customs Proclamation 1439 to provide for pre-
decision hearings on ruling requests and to 
clarify the grounds for revocation and invalidation of issued rulings 
(30 days/Customs lawyer(s)). 
 3. Amendment of Customs Proclamation 1439 (or a new proclamation) to define 
requirements for applications for rulings on 
origin, customs valuation, drawback. (30 days/Customs lawyer(s)). 
 1. None 
 
2. None 
 3. None  
  TN/TF/W/143/Rev.7  
 
- 112 - Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
Article 175 of the Customs Law 
requires Customs officers to keep 
confidential information they receive in 
the course of their duties.  
Article 25  of the Customs Law 
authorizes Customs to issue written binding rulings on origin of goods on 
request of the applicant.  The Customs 
Department has not received any applications for origin rulings under this provision. 
 
There is no legal authority for rulings on other matters mentioned in the 
measure (valuation, duty rawback, 
etc.) 
 
B. Procedures: Customs has not established formal working procedures.  
Informal procedures have sufficed 
because the Customs staff that administers the current program is 
small (less than 5). Lack of time and personnel to develop 
formal procedures for processing ruling applications. 
 
Customs does not now monitor use of rulings in clearance because they are 
advisory only (not legally binding).  
 1. Issue standard procedures for 
processing applications for binding rulings (including procedures for publication and 
distribution to offices). 
(60 days/Customs specialist(s))  
2. Develop procedures for monitoring the 
proper use of rulings in goods clearance operations. 
(30 days/Customs specialist(s)) 1. None 
 2.
Technical advice/ m
international practices use of rulings. 
C. Institutional Framework: 
The Tariff and Agreements Directorate 
in the central Customs Department is responsible for issuance of tariff rulings. 
No office has yet been designated 
responsibility for rulings on other matters. 
 
 No legal basis yet for rulings on matters 
other than tariff classification and origin; 
therefore, no office has yet been designated. 1. Customs Department proclamation 
designating roles/responsibility for the 
processing and administration of rulings on value, drawback, etc. 
(30 days/Customs specialist(s)) 1. None  
  TN/TF/W/143/Rev.7  
 
- 113 - Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
D. Human Resources/Training: 
There are 4 customs specialists in the 
Tariff and Agreements Directorate 
responsible for tariff rulings. This staff is informally trained, on the 
job, by their peers.   
Other customs staff have not received training of any kind on rulings 
procedures.   
  Lack of time and qualified personnel to 
provide training on rulings procedures  
 
Limited number of officers available to process rulings; officers have other 
responsibilities. 1.Train customs officers responsible for 
processing ruling requests on ruling law 
and procedures. 
(30 days/Customs specialist(s)) 2. Train clearance/audit officers on use of 
rulings in customs clearance operations. 
(15 days/ Customs specialist(s)) 3. Incorporate rulings training in Customs 
training program.  
(15 days/ Customs specialist(s)) 4. Evaluate staffing needs/reassign staff as required. 1. Training on best 
practices in ruling 
procedures 
2. Same 3. Same 
4. None 
E. Communication/Information 
Technology: 
The Directorate maintains an 
electronic recordkeeping system/rulings database in which all 
applications and rulings are entered.  
This is searchable and accessible by all customs officers.   
    
F. Equipment & Infrastructure: 
    
G. Other Issues to Note25: 
The private sector is not aware of the 
rulings program and requirements. 
  Lack of time and qualified personnel to 
inform the public 1. Conduct public awareness training on 
ruling requirements 
(15 days/ Customs specialist(s)) 
2. Publish description of ruling program on Department website 
 1. None 
2. None 
 
__________  
                                               
25 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).