WT/L/931  
 
15 July 2014  
(14-4101)  Page: 1/30  
Preparatory Committee on Trade Facilitation 
   
 
AGREEMENT ON TRADE FACILITATION 
 
Preamble 
 
Members, 
  Having regard to  the negotiations launched under the Doha Ministerial Declaration; 
 
 Recalling and reaffirming  the mandate and principles contained in paragraph 27 of the Doha 
Ministerial Declaration (WT/MIN(01)/DEC/1) and in Annex D of the Decision of the Doha Work 
Programme adopted by the General Council on 1 August 2004 (WT/L/579), as well as in paragraph 33 of and Annex E to the Hong Kong Ministerial Declaration (WT/MIN(05)/DEC); 
 
 Desiring to  clarify and improve relevant aspects of  Articles V, VIII and X of the GATT 1994 
with a view to further expediting the movement, release and clearance of goods, including goods 
in transit; 
 
Recognizing  the particular needs of developing and especially least-developed country 
Members and desiring to enhance assistance and support for capacity building in this area; 
 
 Recognizing  the need for effective cooperation among Members on trade facilitation and 
customs compliance issues; 
 
 Hereby  agree  as follows: 
 
SECTION I 
ARTICLE 1: PUBLICATION AND AVAILABILITY OF INFORMATION 
1  Publication 
1.1 Each Member shall promptly publish the following information in a non-discriminatory and 
easily accessible manner in order to enable governments, traders, and other interested parties to 
become acquainted with them: 
(a) procedures for importation, exportation, and transit (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; 
                                               
 This document has previously been issued under the symbol WT/PCTF/W/27. WT/L/931 
 
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  (f)  import, export or transit restrictions or prohibitions; 
(g) penalty provisions for breaches of import, export, or transit formalities;  (h)  procedures for appeal or review; (i)  agreements or parts thereof with any country or countries relating to importation, 
exportation, or transit; and 
(j)  procedures relating to the administration of tariff quotas. 
1.2 Nothing in these provisions shall be construed as requiring the publication or provision of 
information other than in the language of the Member except as stated in paragraph 2.2.  
2  Information Available Through Internet 2.1  Each Member shall make available, and upda te to the extent possible and as appropriate, 
the following through the internet: 
(a)  a description1 of its procedures for  importation, exportation, and transit, including 
procedures for appeal or review, that informs governments, traders, and other interested parties of the practical steps needed for importation, exportation, and 
transit;  
(b) the forms and documents required for importation into, exportation from, or transit 
through the territory of that Member; 
(c) contact information on its enquiry point(s). 
 2.2  Whenever practicable, the description referre d to in subparagraph 2.1(a) shall also be made 
available in one of the official languages of the WTO.  
 
2.3 Members are encouraged to make available further trade-related information through the internet, including relevant trade-related legislation and other items referred to in paragraph 1.1. 
 
3  Enquiry Points 
3.1  Each Member shall, within its available resources, establish or maintain one or more 
enquiry points to answer reasonable enquiries of governments, traders, and other interested 
parties on matters covered by paragraph 1.1 and 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 their 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.  
 4  Notification 
Each Member shall notify the Committee on Trade Facilitation established under paragraph 1.1 of 
Article 23 (referred to in this Agreement as the "Committee") of: 
 
                                               
1 Each Member has the discretion to state on its website the legal limitations of this description.  
 WT/L/931 
 
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  (a) the official place(s) where the items in  subparagraphs 1.1(a) to (j) have been 
published;  
(b)  the Uniform Resource Locators of website(s) referred to in paragraph 2.1; and  (c) the contact information of the enquiry points referred to in paragraph 3.1.  
ARTICLE 2: OPPORTUNITY TO COMMENT, INFORMATION BEFORE ENTRY INTO FORCE,  
AND CONSULTATIONS  
 
1 Opportunity to Comment and Information before Entry into Force 
1.1 Each Member shall, to the extent practicabl e 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 practicabl e 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, measur es that have a relieving effect, measures the 
effectiveness of which would be undermined as a re sult of compliance with paragraphs 1.1 or 1.2, 
measures applied in urgent circumstances, or mi nor changes to domestic law and legal system are 
each excluded from paragraphs 1.1 and 1.2. 
 
2  Consultations 
Each Member shall, as appropriate, provide for regular consultations between its border agencies 
and traders or other stakeholders located within its territory.  
 
ARTICLE 3: ADVANCE RULINGS 
1.  Each Member shall issue an advance ruling in a reasonable, time-bound manner to the 
applicant that has submitted a written request cont aining 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 ruli ng to the applicant where the question raised 
in the application: 
(a)   is already pending in the applicant's case before any governmental agency, appellate 
tribunal, or court; or 
(b) has already been decided by any appellate tribunal or court.  
 
3. The advance ruling shall be valid for a reasonable period of time after its issuance unless the 
law, facts, or circumstances supporting that 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 is binding on the 
applicant.  WT/L/931 
 
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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. 
 
7.  Each Member shall provide, upon written re quest of an applicant, a review of the advance 
ruling or the decision to revoke, modify, or invalidate the advance ruling.2 
 8. Each Member shall endeavour to make publicly available any information on advance rulings 
which it considers to be of significant interest to  other interested parties, taking into account the 
need to protect commercially confidential information.  
9. Definitions and scope: 
(a) An advance ruling is a written decision provided by a Member to the applicant prior to 
the importation of a good covered by the application that sets forth the treatment that 
the Member shall provide to the good at the time of importation with regard to: 
  (i)  the good's tariff classification; and 
  (ii) the origin of the good.
3 
(b)  In addition to the advance rulings defined  in subparagraph (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 the applicant have legal representation or registration in its 
territory. To the extent possible, such requirements shall not restrict the categories of 
persons eligible to apply for advance rulings, with particular consideration for the 
specific needs of small and medium-sized enterprises. These requirements shall be clear and transparent and not constitute a means of arbitrary or unjustifiable discrimination.  
                                               
2 Under this paragraph: (a) a review may, either be fore or after the ruling has been acted upon, be 
provided by the official, office, or authority that issu ed 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 paragraph 1 of Article 4.
 
3 It is understood that an advance ruling on the orig in of a good may be an assessment of origin for the 
purposes of the Agreement on Rules of Origin where th e ruling meets the requirements of this Agreement and 
the Agreement on Rules of Origin. Likewise, an assessme nt 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 are not required to establish separate arrangements under this 
provision in addition to those established pursuant to the Agreement on Rules of Origin in relation to the assessment of origin provided that the requirements of this Article are fulfilled. WT/L/931 
 
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  ARTICLE 4: PROCEDURES FOR APPEAL OR REVIEW  
1. Each Member shall provide that any person to whom customs issues an administrative 
decision4 has the right, within its territory, to: 
(a)  an 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)  a judicial appeal or review of the decision. 
 
2. The legislation of a Member may require that an  administrative appeal or review be initiated 
prior to a judicial appeal or review.  
 
3. Each Member shall ensure that its procedures for appeal or review are carried out in a non-discriminatory manner.  
 
4. Each Member shall ensure that, in a case where the decision on appeal or review under 
subparagraph 1(a) is not given either:   
(a)  within set periods as specified in its laws or regulations; or 
 (b) without undue delay  
 
the petitioner has the right to either further appeal to or further review by the administrative authority or the judicial authority or any other recourse to the judicial authority.
5 
 
5. Each Member shall ensure that the person referred to in paragraph 1 is provided with the 
reasons for the administrative decision so as to enable such a person to have recourse to procedures for appeal or review where necessary. 
 
6. Each Member is encouraged to make the provisions of this Article applicable to an administrative decision issued by a relevant border agency other than customs. 
 
 
ARTICLE 5: OTHER MEASURES TO ENHA NCE IMPARTIALITY, NON-DISCRIMINATION 
AND TRANSPARENCY 
 
1  Notifications for enhanced controls or inspections 
Where a Member adopts or maintains a system of issuing notifications or guidance to its concerned 
authorities for enhancing the level of controls or inspections at the border in respect of foods, 
beverages, or feedstuffs covered under the notification or guidance for protecting human, animal, or plant life or health within its territory, the following disciplines shall apply to the manner of their 
issuance, termination, or suspension: 
(a)  the Member may, as appropriate, issue the notification or guidance based on risk; 
(b)  the 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; 
                                               
4 An administrative decision in this Article means a de cision with a legal effect that affects the rights and 
obligations of a specific person in an individual case. It shall be understood that an administrative decision in this Article covers an administrative action within the meaning of Article X of the GATT 1994 or failure to take 
an administrative action or decision as provided for in a Member's domestic law and legal system. For addressing such failure, Members may maintain an altern ative administrative mechanism or judicial recourse to 
direct the customs authority to promptly issue an admini strative decision in place of the right to appeal or 
review under subparagraph 1(a). 
5 Nothing in this paragraph shall prevent a Member from recognizing administra tive silence on appeal 
or review as a decision in favor of the petition er in accordance with its laws and regulations. 
 WT/L/931 
 
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  (c)  the 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; and 
(d) when the Member decides to terminate or  suspend the notification or guidance, it 
shall, as appropriate, promptly publish the announcement of its termination or 
suspension in a non-discriminatory and easily accessible manner, or inform the exporting Member or the importer. 
2   Detention 
A Member shall promptly inform the carrier or importer in case of detention of goods declared for 
importation, for inspection by customs or any other competent authority.  
3  Test Procedures 
3.1 A Member may, upon request, grant an opportunity for a second test in case the first test 
result of a sample taken upon arrival of goods declared for importation shows an adverse finding.  
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 provided under paragraph 3.1. 
 
3.3 A Member shall consider the result of the second test, if any, conducted under paragraph 3.1, for the release and clearance of goods and, if appropriate, may accept the results of such test. 
 
 
ARTICLE 6: DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN CONNECTION 
WITH IMPORTATION AND EXPORTATION AND PENALTIES  
 
1 General Disciplines on Fees and Charges Imposed on or in Connection with 
Importation and Exportation 
1.1 The provisions of paragraph 1 shall apply 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 the importation or exportation of goods.  
 
1.2 Information on fees and charges shall be published in accordance with Article 1. 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  urgent circumstances. Such fees and charges 
shall not be applied until information on them has been published.  
 1.4 Each Member shall periodically review its f ees and charges with a view to reducing their 
number and diversity, where practicable. 
 
2 Specific disciplines on Fees and Charges for Customs Processing Imposed on or in 
Connection with Importation and Exportation 
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. 
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  3 Penalty Disciplines 
3.1 For the purpose of paragraph 3, the term "penalties" shall mean those imposed by a 
Member's customs administration for a breach of the Member's customs laws, regulations, or procedural requirements. 
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: 
(a) conflicts of interest in the assessment and collection of penalties and duties; and 
(b) creating an incentive for the assessment or collection of a penalty that is inconsistent 
with paragraph 3.3.  
 3.5 Each Member shall ensure that when a 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. 
 
ARTICLE 7: RELEASE AND CLEARANCE OF GOODS 
1 Pre-arrival Processing 1.1 Each Member shall adopt or maintain procedures allowing for the submission of import 
documentation and other required information, including manifests, in order to begin processing 
prior to the arrival of goods with a view to expediting the release of goods upon arrival. 
1.2 Each Member shall, as appropriate, provide for advance lodging of documents in electronic 
format for pre-arrival processing of such documents.   
 2 Electronic Payment 
Each Member shall, to the extent practicable, adop t or maintain procedures allowing the option of 
electronic payment for duties, taxes, fees, and charges collected by customs incurred upon importation and exportation.   
3 Separation of Release from Final Determin ation of Customs Duties, Taxes, Fees and 
Charges 
3.1 Each Member shall adopt or maintain procedures allowing the release of goods prior to the 
final determination of customs duties, taxes, fees, and charges, if such a determination is not done 
prior to, or upon arrival, or as rapidly as possible after arrival and provided that all other regulatory requirements have been met.  
 
3.2 As a condition for such release, a Member may require:  WT/L/931 
 
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  (a) payment of customs duties, taxes, fees, and charges determined prior to or upon 
arrival of goods and a guarantee for any amount not yet determined in the form of a surety, a deposit, or another appropriate instrument provided for in its laws and 
regulations; or 
(b) a guarantee in the form of a surety, a deposit, or another 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 char ges 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.  
4 Risk Management 
4.1 Each Member shall, to the extent possible, adopt or maintain a risk management system for 
customs control.  
 
4.2 Each Member shall design and apply risk management in a manner as to avoid arbitrary or unjustifiable discrimination, or a disguised restriction on 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.  A Member also may select, on a random basis, consignments for such controls as part of its risk 
management. 
 
4.4 Each Member shall base risk management on  an assessment of risk through appropriate 
selectivity criteria. Such selectivity criteria may include,  inter alia,  the Harmonized System code, 
nature and description of the goods, country of origin, country from which the goods were 
shipped, value of the goods, compliance record of  traders, and type of means of transport.   
5 Post-clearance Audit 
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 ri ghts and obligations, and the reasons for the results.  
 
5.3 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. 
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  6 Establishment and Publication of Average Release Times 
6.1 Members are encouraged to measure and publish their average release time of goods 
periodically and in a consistent manner, using tools such as, inter alia , the Time Release Study  of 
the World Customs Organization (referred to in this Agreement as the "WCO").6 
 
6.2 Members are encouraged to share with the Committee their experiences in measuring average release times, including methodologies used, bottlenecks identified, and any resulting 
effects on efficiency. 
 7 Trade Facilitation Measures  for Authorized Operators 
7.1 Each Member shall provide additional trade fa cilitation 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 trade facilitation measures through customs procedures generally available to all operators and is not 
required to establish a separate scheme.  
 7.2 The specified criteria to qualify as an authorized operator shall be related to compliance, or 
the risk of non-compliance, with requirements specified in a  Member's laws, regulations or 
procedures.  
 (a)  Such criteria, which shall be published, may include: 
(i)  an appropriate record of compliance with customs and other related laws and 
regulations; 
(ii)  a system of managing records to allow for necessary internal controls;  
(iii)  financial solvency, including, where appropriate, provision of a sufficient 
security  or guarantee; and 
(iv)  supply chain security. 
 (b)  Such criteria shall not: 
(i)  be designed or applied so as to afford or create arbitrary or unjustifiable 
discrimination between operators where the same conditions prevail; and 
(ii) 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 
three of the following measures:7 
(a) low documentary and data requirements, as appropriate; 
(b) low rate of physical inspections and examinations, as appropriate; 
(c)  rapid release time, as appropriate; 
(d)  deferred payment of duties, taxes, fees, and charges; 
                                               
6 Each Member may determine the scope and methodology of such average release time measurement 
in accordance with its needs and capacity. 
7 A measure listed in subparagraphs 7.3 (a) to (g) will be deemed to be provided to authorized 
operators if it is generally available to all operators. WT/L/931 
 
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  (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 fulfilment of the legitimate objectives pursued.  
 
7.5 In order to enhance the trade facilitation measures provided to operators, Members shall 
afford to other Members the possibility of negoti ating mutual recognition of authorized operator 
schemes.  
 
7.6 Members shall exchange relevant information within the Committee about authorized operator schemes in force.  
8 Expedited Shipments 
8.1 Each Member shall adopt or maintain procedures allowing for the expedited release of at 
least those goods entered through air cargo facilities to persons who apply for such treatment, 
while maintaining customs control.
8 If a Member employs criteria9 limiting who may apply, the 
Member may, in published criteria, require that the applicant shall, as conditions for qualifying for the application of the treatment described in paragraph 8.2 to its expedited shipments:  
 
(a) provide adequate infrastructure and payment of customs expenses related to 
processing of expedited shipments in cases where the applicant fulfils 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 the release; 
(c) be assessed fees limited in amount to the approximate cost of services rendered in 
providing the treatment described in paragraph 8.2; 
(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, 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:  
(a) minimize the documentation required for the release of expedited shipments in 
accordance with paragraph 1 of Article 10 and, to the extent possible, provide for 
release based on a single submission of information on certain shipments; 
                                               
8 In cases where a Member has an existing procedure that provides the treatment in paragraph 8.2, this 
provision does not require that Member to in troduce separate expedited release procedures.  
9 Such application criteria, if any, shall be in addition to the Member's requirements for operating with 
respect to all goods or shipments entered through air cargo facilities. WT/L/931 
 
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  (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 subparagraphs (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 treatm ent 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 GA TT 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 of 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 fulfilment of non-automatic licensing requirements.   
 
9 Perishable Goods
10 
9.1 With a view to preventing avoidable loss or deterioration of perishable goods, and provided 
that all regulatory requirements have been met,  each Member shall provide for the release of 
perishable goods: 
(a) under normal circumstances within the shortest possible time; and 
(b) 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 Member may require that any storage facilities 
arranged by the importer have been approved or  designated by its relevant authorities. The 
movement of the goods to those storage facilities, including authorizations for the operator moving 
the goods, may be subject to the approval, 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.  
ARTICLE 8: BORDER AGENCY COOPERATION 
1.  Each Member shall ensure that its authorities and agencies responsible for border controls 
and procedures dealing with the importation, expo rtation, and transit of goods cooperate with one 
another and coordinate their activities in order to facilitate trade. 
2.  Each Member shall, to the extent possible and practicable, cooperate on mutually agreed 
terms with other Members with whom it shares a common border with a view to coordinating procedures at border crossings to facilitate cross-border trade. Such cooperation and coordination 
may include: 
                                               
10 For the purposes of this provision, perishable goods are goods that rapidly decay due to their natural 
characteristics, in particul ar in the absence of appropriate storage conditions. WT/L/931 
 
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  (a) alignment of working days and hours; 
(b) alignment of procedures and formalities; (c) development and sharing of common facilities; (d) joint controls; 
(e)  establishment of one stop border post control. 
 
ARTICLE 9: MOVEMENT OF GOODS INTENDED FOR IMPORT UNDER CUSTOMS CONTROL  
 
Each Member shall, to the extent practicable, an d provided all regulatory requirements are met, 
allow goods intended for import to be moved within its territory under customs control from a customs office of entry to another customs office in its territory from where the goods would be 
released or cleared. 
  
ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION, EXPORTATION AND 
TRANSIT 
1 Formalities and Documentation Requirements 
1.1 With a view to minimizing the incidence and complexity of import, export, and transit 
formalities and to 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, business practices, availability of techniques 
and technology, international best practices, and inputs from interested parties, each Member shall review such formalities and documentation requirements and, based on the results of the 
review, ensure, as appropriate, that such fo rmalities and documentation requirements are: 
 
(a) adopted and/or applied with a view to a rapid release and clearance of goods,  
 particularly perishable goods; 
 
(b)  adopted and/or applied in a manner that aims at reducing the time and cost of  
  compliance for traders and operators;  
(c)   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)   not maintained, including parts thereof, if no longer required.   
 
1.2 The Committee shall develop procedures for th e sharing by Members of relevant information 
and best practices, as appropriate.  
2 Acceptance of Copies 
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.
11 
                                               
11 Nothing in this paragraph precludes a Member from requiring documents such as certificates, permits 
or licenses as a requirement for the importation of controlled or regulated goods. WT/L/931 
 
- 13 - 
 
  3 Use of International Standards 
3.1  Members are encouraged to use relevant international standards or parts thereof as a basis 
for their import, export,  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.  
 
4 Single Window 
4.1  Members shall endeavour to establish or maintain a single window, enabling traders to 
submit documentation and/or data requirements fo r importation, exportation, or transit of goods 
through a single entry point to the participating authorities or agencies. After the examination by the participating authorities or agencies of the documentation and/or data, the results shall be notified to the applicants through the single window in a timely manner. 
 
4.2  In cases where documentation and/or data requirements have already been received through the single window, the same documentation and/or data requirements shall not be 
requested by participating authorities or agencies except in urgent circumstances and other limited 
exceptions which are made public.  
 
4.3 Members shall notify the Committee of the details of operation of the single window. 
 4.4 Members shall, to the extent possible and prac ticable, use information technology to support 
the single window.  
 
5  Preshipment Inspection 
5.1  Members shall not require the use of preshipment inspections in relation to tariff 
classification and customs valuation.  
 5.2   Without prejudice to the rights of Member s to use other types of preshipment inspection 
not covered by paragraph 5.1, Members are encouraged not to introduce or apply new 
requirements regarding their use.
12 
 6  Use of Customs Brokers 
6.1  Without prejudice to the important policy concerns of some Members that currently 
maintain a special role for customs brokers, from  the entry into force of this Agreement Members 
shall not introduce the mandatory use of customs brokers.  
6.2  Each Member shall notify the Committee an d publish its measures on the use of customs 
brokers. Any subsequent modifications thereof shall be notified and published promptly.  
6.3  With regard to the licensing of custom s brokers, Members shall apply rules that are 
transparent and objective.  
 
                                               
12 This paragraph refers to preshipment inspecti ons covered by the Agreement on Preshipment 
Inspection, and does not preclude preshipment insp ections for sanitary and phytosanitary purposes.  
 WT/L/931 
 
- 14 - 
 
  7 Common Border Procedures and Uniform Documentation Requirements 
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 docume ntation requirements based on the nature 
and type of goods, or their means of transport; 
(b) differentiating its procedures and documentation requirements for goods based on risk 
management; 
(c) differentiating its procedures and documentation requirements to provide total or 
partial exemption from import duties or taxes; 
(d) applying electronic filing or processing; or 
(e) differentiating its procedures and documentation requirements in a manner consistent 
with the Agreement on the Application of Sanitary and Phytosanitary Measures. 
  
8 Rejected Goods 
8.1 Where goods presented for import are rejected  by the competent authority of a Member on 
account of their failure to meet prescribed sanitary or phytosanitary regulations or technical 
regulations, the Member shall, subject to and cons istent with its laws and regulations, allow the 
importer to re-consign or to return the reje cted goods to the exporter or another person 
designated by the exporter. 
8.2 When such an option under paragraph 8.1 is  given and the importer fails to exercise it 
within a reasonable period of time, the competent authority may take a different course of action to deal with such non-compliant goods. 
9 Temporary Admission of Goods and Inward and Outward Processing 
 
9.1 Temporary Admission of Goods 
Each Member shall allow, as provided for in its laws and regulations, goods to be brought into its 
customs territory conditionally relieved, totally or partially, from payment of import duties and taxes if such goods are brought into  its 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.  
 
9.2 Inward and Outward Processing 
  (a) Each Member shall allow, as provided for in its laws and regulations, inward and 
outward processing of goods. Goods allowed for outward processing may be re-
imported with total or partial exemption from import duties and taxes in accordance 
with the Member's laws and regulations. 
 (b)  For the purposes of this Article, th e term "inward processing" means the customs 
procedure under which certain goods can be brought into a Member’s 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.  
 
 (c)   For the purposes of this Article, the term "outward processing" means the customs 
   procedure under which goods which are in free circulation in a Member’s customs    territory may be temporarily exported fo r manufacturing, processing, or repair abroad 
   and then re-imported. 
 WT/L/931 
 
- 15 - 
 
  ARTICLE 11: FREEDOM OF TRANSIT 
1. Any regulations or formalities in connection with traffic in transit imposed by a Member shall 
not be: 
 
(a) 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) 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 re gulating transport, consistent with WTO rules. 
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.  
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 fulfilment 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 to 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 a  
Member, that office shall promptly terminate the transit operation if transit requirements have 
been met.   
 11.  Where a Member requires a guarantee in the form of a surety, deposit or other appropriate 
monetary or non-monetary
13 instrument for traffic in transit, such guarantee shall be limited to 
ensuring that requirements arising from such traffic in transit are fulfilled. 
 
                                               
13 Nothing in this provision shall preclude a Member from maintaining existing procedures whereby the 
means of transport can be used as a guarantee for traffic in transit. 
 WT/L/931 
 
- 16 - 
 
  12. Once the Member has determined that its tr ansit requirements have been satisfied, the 
guarantee shall be discharged without delay.  13. 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.  
 
14.  Each Member shall make publicly available the relevant information it uses to set the 
guarantee, including single transaction and, where applicable, multiple transaction guarantee.  
 
15. 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.  
 
16.  Members shall endeavour to cooperate and coordinate with one another with a view to 
enhancing freedom of transit. Such cooperation an d coordination may include, but is not limited 
to, an understanding on: 
 
(a) charges; 
(b) formalities and legal requirements; and 
(c) the practical operation of transit regimes. 
 
17.  Each Member shall endeavour to appoint a national transit coordinator to which all enquiries and proposals by other Members relating to the good functioning of transit operations can be 
addressed.  
ARTICLE 12: CUSTOMS COOPERATION 
1 Measures Promoting Compliance and Cooperation 1.1 Members agree on the importance of 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.
14 
 
1.2 Members are encouraged to share information on best practices in managing customs compliance, including through the Committee. Memb ers are encouraged to cooperate in technical 
guidance or assistance and support for capacity building 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 subparagraphs 6.1(b) and/or (c) for the purpose of verifying an import or export declaration in identified cases where there are reasonable grounds to doubt the truth or 
accuracy of the declaration.  
 2.2 Each Member shall notify the Committee  of the details of its contact point for the exchange 
of this information.  
 
3 Verification 
A Member shall make a request for information only after it has conducted appropriate verification 
procedures of an import or export declaration and after it has inspected the available relevant 
documentation.  
                                               
14 Such activity has the overall objective of lowering the frequency of non-compliance, and consequently reducing the 
need for exchange of information in pursuit of enforcement. 
 WT/L/931 
 
- 17 - 
 
  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 official language of the WTO or other mutually agreed language, including: 
 
(a) the matter at issue including, where appropriate and available, the number identifying 
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 to whom the request relates, if known; 
 
(c) where required by the requested Member, confirmation
15 of the verification where 
appropriate;  
(d) the specific information or documents requested; 
(e) the identity of the originating office making the request;  
(f)  reference to provisions of the requesting Member's domestic law and legal system that 
govern the collection, protection, use, disclosure, retention, and disposal of 
confidential information and personal data.  
4.2 If the requesting Member is not in a posi tion to comply with any of the subparagraphs 
of paragraph 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 subparagraphs 6.1(b) or (c);  
 
(b)   provide information or documents only to the customs authorities dealing with the 
matter at issue and use the information or documents solely for the purpose stated in 
 the request unless the requested Member agrees otherwise in writing; 
 
(c)   not disclose the information or documents without the specific written permission of 
the requested Member; 
 
(d)   not use any unverified information or documents from the requested Member as the 
deciding factor towards alleviating the doubt in any given circumstance; 
(e)   respect any case-specific conditions set out by the requested Member regarding 
retention and disposal of confidential information or documents and personal data; and 
(f)   upon request, inform the requested Member of any decisions and actions taken on the 
matter as a result of the information or documents provided. 
5.2 A requesting Member may be unable under its domestic law and legal system to comply with 
any of the subparagraphs of paragraph 5.1. If so, the requesting Member shall specify this in the 
request. 
 
                                               
15 This may include pertinent information on the verification conducted under paragraph 3. Such 
information shall be subject to the level of protection and confidentiality specified by the Member conducting the verification. WT/L/931 
 
- 18 - 
 
  5.3 The requested Member shall treat any reques t 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 import or export declaration, to the extent 
it is available: commercial invoice, packing list, certificate of origin and bill of lading, 
in the form in which these were filed, whether paper or electronic, along with a description of the level of protection and confidentiality required of the requesting 
Member; 
 
(d) confirm that the documents provided are true copies; 
 
(e) provide the information or otherwise respon d 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 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 a 
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 its 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; or     
 
(e)  the request for information is received af ter the expiration of the legal requirement of 
the requested Member for the retention of documents. 
7.2 In the circumstances of paragraphs 4.2, 5.2, or 6.2, execution of such a request shall be at 
the discretion of the requested Member.    WT/L/931 
 
- 19 - 
 
  8 Reciprocity 
If the requesting Member is of the opinion that it would be unable to comply with a similar request 
if it was made by the requested Member, or if it has not yet implemented this Article, it shall state 
that fact in its request. Execution of such a re quest 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 in responding to reques ts for information. The requesting Member shall 
consider the proportionality between its fiscal interest in pursuing its request and the efforts to be made by the requested Member in providing the information.  
 
9.2 If a requested Member receives an unmanageable number of requests for information  or a 
request for information of unmanageable scope fr om 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 A requested Member shall not be required to:  
(a) modify the format of its import or export declarations or procedures; 
(b) call for documents other than those submitted with the import or export declaration as 
specified in subparagraph 6.1(c); 
(c) initiate enquiries to obtain the information; 
(d) modify the period of retention of such information; 
(e) introduce paper documentation where electronic format has already been introduced; (f) translate the information; 
(g)  verify the accuracy of the information; or  
(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 measures taken under subparagraphs (a) and (b). 
 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.  WT/L/931 
 
- 20 - 
 
  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 as altering or affecting a Member’s rights or 
obligations under such bilateral, plurilateral, or regional agreements, or as governing the exchange 
of customs information and data under such other agreements. 
  
SECTION II 
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING COUNTRY 
MEMBERS AND LEAST-DEVELOPED COUNTRY MEMBERS 
ARTICLE 13: GENERAL PRINCIPLES 
1. The provisions contained in Articles 1 to 12 of this Agreement shall be implemented by 
developing and least-developed country Members in accordance with this Section, which is based 
on the modalities agreed in Annex D of the July 2004 Framework Agreement (WT/L/579) and in 
paragraph 33 of and Annex E to the Hong Ko ng Ministerial Declaration (WT/MIN(05)/DEC). 
2.  Assistance and support for capacity building16 should be provided to help developing and 
least-developed country Members implement the provisions of this Agreement, in accordance with their nature and scope. The extent and the timing of implementation of the provisions of this 
Agreement shall be related to the implementation capacities of developing and least-developed 
country Members. Where a developing or least-developed country Member continues to lack the necessary capacity, implementation of the provision(s) concerned will not be required until 
implementation capacity has been acquired. 
 3. Least-developed country Members will only be required to undertake commitments to the extent consistent with their individual development, financial and trade needs or their 
administrative and institutional capabilities.  
 4.  These principles shall be applied through the provisions set out in Section II.  
 
ARTICLE 14: CATEGORIES OF PROVISIONS 
1. There are three categories of provisions: 
(a) Category A contains provisions that a developing country Member or a least-
developed country Member designates for implementation upon entry into force of this 
Agreement, or in the case of a least-developed country Member within one year after entry into force, as provided in Article 15. 
(b) Category B contains provisions that a developing country Member or a least-
developed country Member designates for implementation on a date after a transitional period of time following the entry into force of this Agreement, as provided 
in Article 16. 
(c) Category C contains provisions that a developing country Member or a least-
developed country Member designates for implementation on a date after a transitional period of time following the entry into force of this Agreement and 
requiring the acquisition of implementation capacity through the provision of 
assistance and support for capacity building, as provided for in Article 16. 
                                               
16 For the purposes of this Agreement, "assistance an d support for capacity building" may take the form 
of technical, financial, or any other mutu ally agreed form of assistance provided. 
 WT/L/931 
 
- 21 - 
 
  2. Each developing country and least-developed country Member shall self-designate, on an 
individual basis, the provisions it is including under each of the Categories A, B and C.  
 
ARTICLE 15:   NOTIFICATION AND IMPLEMENTATION OF CATEGORY A 
1. Upon entry into force of this Agreement, each developing country Member shall implement 
its Category A commitments. Those commitments designated under Category A will thereby be 
made an integral part of this Agreement.  
2. A least-developed country Member may notify the Committee of the provisions it has 
designated in Category A for up to one year afte r entry into force of this Agreement. Each least-
developed country Member's commitments designated under Category A will thereby be made an integral part of this Agreement. 
 
 
ARTICLE 16: NOTIFICATION OF DEFINI TIVE DATES FOR IMPLEMENTATION OF 
CATEGORY B AND CATEGORY C 
1. With respect to the provisions that a developing country Member has not designated in 
Category A, the Member may delay implementation in accordance with the process set out in this 
Article. 
Developing Country Member Category B 
(a)  Upon entry into force of this Agreement, each developing country Member shall notify 
the Committee of the provisions that it has designated in Category B and their 
corresponding indicative dates for implementation.17   
(b)  No later than one year after entry into force of this Agreement, each developing 
country Member shall notify the Committee of its definitive dates for implementation 
of the provisions it has designated in Category B. If a developing country Member, 
before this deadline, believes it requires additional time to notify its definitive dates, the Member may request that the Committee extend the period sufficient to notify its 
dates.  
Developing Country Member Category C 
(c) Upon entry into force of this Agreement, each developing country Member shall notify 
the Committee of the provisions that it has designated in Category C and their 
corresponding indicative dates for implementation. For transparency purposes, 
notifications submitted shall include information on the assistance and support for capacity building that the Member requires in order to implement.
18 
 
(d) Within one year after entry into force of this Agreement, developing country Members 
and relevant donor Members, taking into account any existing arrangements already in 
place, notifications pursuant to paragraph 1 of Article 22 and information submitted 
pursuant to subparagraph (c) above, shall provide information to the Committee on the arrangements maintained or entered into  that are necessary to provide assistance 
and support for capacity building to enable implementation of Category C.
19 The 
participating developing country Member shall promptly inform the Committee of such 
arrangements. The Committee shall also invite non-Member donors to provide information on existing or concluded arrangements. 
                                               
17 Notifications submitted may also include such further information as the notifying Member deems 
appropriate. Members are encouraged to pr ovide information on the domestic agency  or entity responsible for 
implementation. 
18 Members may also include information on national tr ade facilitation implementation plans or projects, 
the domestic agency or entity responsible for implementation, and the donors with which the Member may 
have an arrangement in pl ace to provide assistance. 
19 S u c h  a r r a n g e m e n t s  w i l l  b e  o n  m u t u a l l y  a g r e e d  t e r m s ,  e i t h e r  b i l a t e r a l l y  o r  t h r o u g h  a p p r o p r i a t e  
international organizations, consiste nt with paragraph 3 of Article 21. WT/L/931 
 
- 22 - 
 
  (e)  Within 18 months from the date of the provision of the information stipulated in 
subparagraph (d), donor Members and respective developing country Members shall inform the Committee of the progress in the provision of assistance and support for capacity building. Each developing country Member shall, at the same time, notify its 
list of definitive da tes for implementation. 
2. With respect to those provisions that a least-developed country Member has not designated 
under Category A, least-developed country Members may delay implementation in accordance with 
the process set forth in this Article.  
 
Least-Developed Country Member Category B 
(a) No later than one year after entry into force of this Agreement, a least-developed 
country Member shall notify the Committee of its Category B provisions and may 
notify their corresponding indicative dates for implementation of these provisions, taking into account maximum flexibilities for least-developed country Members. 
(b)  No later than two years after the notification date stipulated under subparagraph (a) 
above, each least-developed country Member shall notify the Committee to confirm designations of provisions and notify its da tes for implementation. If a least-developed 
country Member, before this deadline, believes it requires additional time to notify its 
definitive dates, the Member may reques t that the Committee extend the period 
sufficiently to notify its dates. 
Least-Developed Country Member Category C  
(c) For transparency purposes and to facilitate arrangements with donors, one year after 
entry into force of this Agreement, each least-developed country Member shall notify the Committee of the provisions it has designated in Category C, taking into account 
maximum flexibilities for leas t-developed country Members. 
(d) One year after the date stipulated in subparagraph (c) above, least-developed country 
Members shall notify information on assistance and support for capacity building that 
the Member requires in order to implement.
20 
(e)  No later than two years after the notification under subparagraph (d) above, least-
developed country Members and relevant donor Members, taking into account information submitted pursuant to subparagraph (d) above, shall provide information 
to the Committee on the arrangements mainta ined or entered into that are necessary 
to provide assistance and support for capaci ty building to enable implementation of 
Category C.
21 The participating least-developed country Member shall promptly inform 
the Committee of such arrangements. The least-developed country Member shall, at 
the same time, notify indicative dates for implementation of corresponding Category C commitments covered by the assistance and support arrangements. The Committee 
shall also invite non-Member donors to provide information on existing and concluded 
arrangements. 
(f)  No later than 18 months from the date of the provision of the information stipulated in 
subparagraph (e), relevant donor Members and respective least-developed country 
Members shall inform the Committee of the progress in the provision of assistance 
and support for capacity building. Each least-developed country Member shall, at the same time, notify the Committee of its list of definitive dates for implementation. 
 
3. Developing country Members and least-develo ped country Members experiencing difficulties 
in submitting definitive dates for implementation within the deadlines set out in paragraphs 1 and 
2 because of the lack of donor support or lack of progress in the provision of assistance and 
                                               
20 Members may also include information on national tr ade facilitation implementation plans or projects, 
the domestic agency or entity responsible for implementation, and the donors with which the Member may 
have an arrangement in pl ace to provide assistance. 
21 S u c h  a r r a n g e m e n t s  w i l l  b e  o n  m u t u a l l y  a g r e e d  t e r m s ,  e i t h e r  b i l a t e r a l l y  o r  t h r o u g h  a p p r o p r i a t e  
international organizations, consiste nt with paragraph 3 of Article 21. WT/L/931 
 
- 23 - 
 
  support for capacity building should notify the Committee as early as possible prior to the 
expiration of those deadlines. Members agree to coop erate to assist in addressing such difficulties, 
taking into account the particular circumstances and special problems facing the Member concerned. The Committee shall, as appropriate, ta ke action to address the difficulties including, 
where necessary, by extending the deadlines for the Member concerned to notify its definitive 
dates. 
4.  Three months before the deadline stipulated in subparagraphs 1(b) or (e), or in the case of 
a least-developed country Member, subparagraphs 2(b) or (f), the Secretariat shall remind a 
Member if that Member has not notified a definitive date for implementation of provisions that it has designated in Category B or C. If the Member does not invoke paragraph 3, or in the case of a developing country Member subparagraph 1(b), or in the case of a least-developed country 
Member subparagraph 2(b), to extend the deadline and still does not notify a definitive date for 
implementation, the Member shall implement the provisions within one year after the deadline 
stipulated in subparagraphs 1(b) or (e), or in the case of a least-developed country Member, 
subparagraphs 2(b) or (f), or extended by paragraph 3.  
5. No later than 60 days after the dates for notifi cation of definitive dates for implementation of 
Category B and Category C provisions in accordance with paragraphs 1, 2, or 3, the Committee 
shall take note of the annexes containing each Member's definitive dates for implementation of 
Category B and Category C provisions, including any dates set under paragraph 4, thereby making these annexes an integral part of this Agreement.  
 
ARTICLE 17: EARLY WARNING MECHANISM: EXTENSION OF IMPLEMENTATION DATES 
FOR PROVISIONS IN CATEGORIES B AND C 
1. 
(a) A developing country Member or least-developed country Member that considers itself 
to be experiencing difficulty in implementing a provision that it has designated in 
Category B or Category C by the definitive date established under subparagraphs 1(b) 
or (e) of Article 16, or in the case of a least-developed country Member subparagraphs 2(b) or (f) of Article 16, should notify the Committee. Developing 
country Members shall notify the Committee no later than 120 days before the 
expiration of the implementation date. Le ast-developed country Members shall notify 
the Committee no later than 90 days before such date. 
(b) The notification to the Committee shall indicate the new date by which the developing 
country Member or least-developed country Member expects to be able to implement 
the provision concerned. The notification shall also indicate the reasons for the expected delay in implementation. Such reasons may include the need for assistance 
and support for capacity building not earlier anticipated or additional assistance and 
support to help build capacity. 
 
2. Where a developing country Member's request for additional time for implementation does 
not exceed 18 months or a least-developed country Member's request for additional time does not exceed 3 years, the requesting Member is entitl ed to such additional time without any further 
action by the Committee.  
 
3. Where a developing country or least-developed country Member considers that it requires a first extension longer than that provided for in paragraph 2 or a second or any subsequent 
extension, it shall submit to the Committee a request for an extension containing the information 
described in subparagraph 1(b) no later than 120 days in respect of a developing country Member and 90 days in respect of a least-developed country  Member before the expiration of the original 
definitive implementation date or that  date as subsequently extended.   
 4. The Committee shall give sympathetic consideration to granting requests for extension taking into account the specific circumstances of the Member submitting the request. These 
circumstances may include difficulties and delays in obtaining assistance and support for capacity 
building.  WT/L/931 
 
- 24 - 
 
  ARTICLE 18: IMPLEMENTATION OF  CATEGORY B AND CATEGORY C 
1. In accordance with paragraph 2 of Article 13, if a developing country Member or a least-
developed country Member, having fulfilled the proced ures set forth in paragraphs 1 or 2 of Article 
16 and in Article 17, and where an extension requested has not been granted or where the 
developing country Member or least-developed country Member otherwise experiences unforeseen 
circumstances that prevent an extension being granted under Article 17, self-assesses that its 
capacity to implement a provision under Category C continues to be lacking, that Member shall 
notify the Committee of its inability to implement the relevant provision. 
 2. The Committee shall establish an Expert Group immediately, and in any case no later than 60 days after the Committee receives the notification from the relevant developing country 
Member or least-developed country Member. The Ex pert Group will examine the issue and make a 
recommendation to the Committee within 120 days of its composition.  
3. The Expert Group shall be composed of five independent persons that are highly qualified in 
the fields of trade facilitation and assistance and support for capacity building. The composition of the Expert Group shall ensure balance between na tionals from developing and developed country 
Members. Where a least-developed country Member is involved, the Expert Group shall include at 
least one national from a least-developed country Member. If the Committee cannot agree on the composition of the Expert Group within 20 days of its establishment, the Director-General, in consultation with the chair of the Committee, shal l determine the composition of the Expert Group 
in accordance with the terms of this paragraph.    
 
4. The Expert Group shall consider the Member's  self-assessment of lack of capacity and shall 
make a recommendation to the Committee. When considering the Expert Group's recommendation 
concerning a least-developed country Member, the Committee shall, as appropriate, take action 
that will facilitate the acquisition of sustainable implementation capacity.  
 
5. The Member shall not be subject to proceedings under the Dispute Settlement Understanding on this issue from the time the developing country Member notifies the Committee 
of its inability to implement the relevant provision until the first meeting of the Committee after it 
receives the recommendation of the Expert Group. At that meeting, the Committee shall consider 
the recommendation of the Expert Group. For a least-developed country Member, the proceedings under the Dispute Settlement Understanding shall not apply to the respective provision from the 
date of notification to the Committee of its inability to implement the provision until the Committee 
makes a decision on the issue, or within 24 months after the date of the first Committee meeting set out above, whichever is earlier. 
 
6. Where a least-developed country Member loses its ability to implement a Category C 
commitment, it may inform the Committee and follow the procedures set out in this Article.  
 
ARTICLE 19: SHIFTING BETW EEN CATEGORIES B AND C 
1. Developing country Members and least-developed country Members who have notified 
provisions under Categories B and C may shift provisions between such categories through the 
submission of a notification to the Committee.  Where a Member proposes to shift a provision from 
Category B to Category C, the Member shall pr ovide information on the assistance and support 
required to build capacity.  
 
2. In the event that additional time is required  to implement a provision shifted from Category 
B to Category C, the Member may: 
(a) use the provisions of Article 17, including the opportunity for an automatic extension; 
or 
(b)  request an examination by the Committee of the Member's request for extra time to 
implement the provision and, if necessary, for assistance and support for capacity 
building, including the possibility of a review and recommendation by the Expert 
Group under Article 18; or WT/L/931 
 
- 25 - 
 
  (c) in the case of a least-developed countr y Member, any new implementation date of 
more than four years after the original date notified under Category B shall require approval by the Committee. In addition, a least-developed country Member shall 
continue to have recourse to Article 17. It is understood that assistance and support 
for capacity building is required for a least-developed country Member so shifting. 
 
ARTICLE 20: GRACE PERIOD FOR THE APPLICATION OF THE UNDERSTANDING ON RULES 
AND PROCEDURES GOVERNING THE SETTLEMENT OF DISPUTES 
1. For a period of two years after entry into forc e of this Agreement, the provisions of Articles 
XXII and XXIII of GATT 1994 as elaborated and a pplied by the Understanding on Rules and 
Procedures Governing the Settlement of Disputes shall not apply to the settlement of disputes 
against a developing country Member concerning an y provision that the Member has designated in 
Category A.  
 
2. For a period of six years after entry into forc e of this Agreement, the provisions of Articles 
XXII and XXIII of GATT 1994 as elaborated and a pplied by the Understanding on Rules and 
Procedures Governing the Settlement of Disputes shall not apply to the settlement of disputes 
against a least-developed country Member conc erning any provision that the Member has 
designated in Category A.  
 3. For a period of eight years after implementati on of a provision under Category B or C by a 
least-developed country Member, the provisio ns of Articles XXII and XXIII of GATT 1994 as 
elaborated and applied by the Understanding on  Rules and Procedures Governing the Settlement 
of Disputes shall not apply to the settlement of  disputes against that least-developed country 
Member concerning that provision.  
 4. Notwithstanding the grace period for the application of the Understanding on Rules and 
Procedures Governing the Settlement of Disputes, before making a request for consultations 
pursuant to Articles XXII or XXIII of GATT 1994, an d at all stages of dispute settlement procedures 
with regard to a measure of a least-developed country Member, a Member shall give particular 
consideration to the special situation of least-developed country Members. In this regard, Members 
shall exercise due restraint in raising matters under the Understanding on Rules and Procedures 
Governing the Settlement of Disputes involving least-developed country Members.  
 
5. Each Member shall, upon request, during the grace period allowed under this Article, provide 
adequate opportunity to other Members for discussion with respect to any issue relating to the implementation of this Agreement.  
 
ARTICLE 21:  PROVISION OF ASSISTANCE AND SU PPORT FOR CAPACITY BUILDING 
 
1.  Donor Members agree to facilitate the provision of assistance and support for capacity building to developing country and least-developed country Members on mutually agreed terms 
either bilaterally or through the appropriate international organizations. The objective is to assist 
developing country and least-developed country Members to implement the provisions of Section I of this Agreement.   
 
2. Given the special needs of least-developed country Members, targeted assistance and support should be provided to the least-developed country Members so as to help them build 
sustainable capacity to implement their commitments. Through the relevant development 
cooperation mechanisms and consistent with the principles of technical assistance and support for capacity building as referred to in paragraph 3,  development partners shall endeavour to provide 
assistance and support for capacity building in this area in a way that does not compromise 
existing development priorities.   
 3. Members shall endeavour to apply the followi ng principles for providing assistance and 
support for capacity building with regard to the implementation of this Agreement: WT/L/931 
 
- 26 - 
 
  (a) take account of the overall developmental framework of recipient countries and 
regions and, where relevant and appropriate, ongoing reform and technical assistance programs; 
(b) include, where relevant and appropriate,  activities to address regional and sub-
regional challenges and promote regional and sub-regional integration; 
(c)  ensure that ongoing trade facilitation reform activities of the private sector are 
factored into assistance activities; 
(d) promote coordination between and among Members and other relevant institutions, 
including regional economic communities, to ensure maximum effectiveness of and results from this assistance. To this end: 
(i) coordination, primarily in the country or region where the assistance is to be 
provided, between partner Members an d donors and among bilateral and 
multilateral donors should aim to avoid overlap and duplication in assistance programs and inconsistencies in reform activities through close coordination of 
technical assistance and capacity building interventions; 
 (ii) for least-developed country Members,  the Enhanced Integrated Framework for 
trade-related assistance for the least-developed countries should be a part of 
this coordination process; and 
 
(iii) Members should also promote internal coordination between their  trade and 
development officials, both in capitals and in Geneva, in the implementation of 
this Agreement and technical assistance. 
 
(e) encourage use of existing in-country and regional coordination structures such as 
roundtables and consultative groups to coordinate and monitor implementation activities; and 
 
(f) encourage developing country Members to provide capacity building to other 
developing and least-developed country Members and consider supporting such activities, where possible.  
 
4. The Committee shall hold at least one dedicated session per year to:  
(a) discuss any problems regarding implementation of provisions or sub-parts  of 
provisions of this Agreement; 
 
(b) review progress in the provision of assistance and support for capacity building to 
support the implementation of the Agreem ent, including any developing or least-
developed country Members not receiving adequate assistance and support for 
capacity building; 
 
(c) share experiences and information on on going assistance and support for capacity 
building and implementation programs, including challenges and successes;  
(d)   review donor notifications as set forth in Article 22; and 
(e)   review the operation of paragraph 2.  
 
ARTICLE 22:  INFORMATION ON ASSISTANCE AND SUPPORT FOR CAPACITY BUILDING 
TO BE SUBMITTED TO THE COMMITTEE 
 
1. To provide transparency to developing  country Members and least-developed country Members on the provision of assistance and suppo rt for capacity building for implementation of 
Section I, each donor Member assisting developing country Members and least-developed country 
Members with the implementation of this Agreemen t shall submit to the Committee, at entry into 
force of this Agreement and annually thereafter, the following information on its assistance and WT/L/931 
 
- 27 - 
 
  support for capacity building that was disbursed in the preceding 12 months and, where available, 
that is committed in the next 12 months22: 
 
(a) a description of the assistance and support for capacity building; 
 
(b) the status and amount committed/disbursed;  
(c)  procedures for disbursement of the assistance and support; 
 
(d)  the beneficiary Member or, where necessary, the region; and 
  
(e)  the implementing agency in the Member providing assistance and support. 
 
The information shall be provided in the format specified in Annex 1. In the case of Organisation for Economic Co-operation and Development (referred to in this Agreement as the “OECD”) Members, the information submitted can be based on relevant information from the OECD Creditor 
Reporting System. Developing country Members de claring themselves in a position to provide 
assistance and support for capacity building are encouraged to provide the information above. 
 
2. Donor Members assisting developing country Members and least-developed country 
Members shall submit to the Committee:  
(a) contact points of their agencies responsible for providing assistance and support for 
capacity building related to the implemen tation of Section I of this Agreement 
including, where practicable, information on such contact points within the country or 
region where the assistance and support is to be provided; and 
 
(b) information on the process and mechanisms for requesting assistance and support for 
capacity building. 
 
Developing country Members declaring themselves in  a position to provide assistance and support 
are encouraged to provide the information above. 
 
3. Developing country Members and least-de veloped country Members intending to avail 
themselves of trade facilitation-related assistance and support for capacity building shall submit to 
the Committee information on contact point(s) of the office(s) responsible for coordinating and 
prioritizing such assistance and support.  
4. Members may provide the information referred to in paragraphs 2 and 3 through internet 
references and shall update the information as necessary. The Secretariat shall make all such 
information publicly available.  
 
5. The Committee shall invite relevant international and regional organizations (such as the 
International Monetary Fund, the OECD, the United Nations Conference on Trade and Development, the WCO, United Nations Regional Commissions, the World Bank, or their subsidiary 
bodies, and regional development banks) and other agencies of cooperation to provide information 
referred to in paragraphs 1, 2, and 4.  
 
                                               
22 The information provided will reflect the demand driven nature of the provision of assistance and 
support for capacity building. WT/L/931 
 
- 28 - 
 
  SECTION III   
 
INSTITUTIONAL ARRANGEMENTS  AND FINAL PROVISIONS 
ARTICLE 23: INSTITUTIONAL ARRANGEMENTS 
 
1 Committee on Trade Facilitation 1.1 A Committee on Trade Facilitation is hereby established. 
 
1.2 The Committee shall be open for participat ion by all Members and shall elect its own 
Chairperson. The Committee shall meet as needed an d envisaged by the relevant provisions of this 
Agreement, but no less than once a year, for the purpose of affording Members the opportunity to 
consult on any matters related to the operation of this Agreement or the furtherance of its 
objectives. The Committee shall carry out such responsibilities as assigned to it under this Agreement or by the Members. The Committee shall establish its own rules of procedure. 
 
1.3  The Committee may establish such subsidiary bodies as may be required. All such bodies 
shall report to the Committee. 
 
1.4 The Committee shall develop procedures for the sharing by Members of relevant information and best practices as appropriate.  
1.5 The Committee shall maintain close contact with  other international organizations in the field 
of trade facilitation, such as the WCO, with the ob jective of securing the best available advice for 
the implementation and administration of this Ag reement and in order to ensure that unnecessary 
duplication of effort is avoided. To this end,  the Committee may invite representatives of such 
organizations or their subsidiary bodies to: 
(a)  attend meetings of the Committee; and 
(b)  discuss specific matters related to the implementation of this Agreement. 
 
1.6 The Committee shall review the operation and implementation of this Agreement four years 
from its entry into force, and periodically thereafter. 
 
1.7 Members are encouraged to raise before the Committee questions relating to issues on the implementation and application of this Agreement. 
 
1.8  The Committee shall encourage and facilitate ad hoc discussions among Members on specific issues under this Agreement  with a view to reaching a mutually satisfactory solution 
promptly. 
 2 National Committee on Trade Facilitation 
Each Member shall establish and/or maintain a national committee on trade facilitation or 
designate an existing mechanism to facilitate bo th domestic coordination and implementation of 
the provisions of this Agreement. 
 
ARTICLE 24:  FINAL PROVISIONS 
 1. For the purpose of this Agreement, the term  "Member" is deemed to include the competent 
authority of that Member. 
 2. All provisions of this Agreement are binding on all Members.  
 WT/L/931 
 
- 29 - 
 
  3. Members shall implement this Agreement from the date of its entry into force. Developing 
country Members and least-developed country Members that choose to use the provisions of Section II shall implement this Agreement in accordance with Section II.  
 
4. A Member which accepts this Agreement after its entry into force shall implement its 
Category B and C commitments counting the relevant periods from the date this Agreement enters into force. 
 
5.  Members of a customs union or a regional economic arrangement may adopt regional approaches to assist in the implementation of their obligations under this Agreement including 
through the establishment and use of regional bodies.  
 
6. Notwithstanding the general interpretative note to Annex 1A to the Marrakesh Agreement 
Establishing the World Trade Organization, nothing in this Agreement shall be construed as 
diminishing the obligations of Members under the GATT 1994.  In addition, nothing in this 
Agreement shall be construed as diminishing the rights and obligations of Members under the Agreement on Technical Barriers to Trade and the Agreement on the Application of Sanitary and 
Phytosanitary Measures.  
 7. All exceptions and exemptions
23 under the GATT 1994 shall apply to the provisions of this 
Agreement. Waivers applicable to the GATT 1994 or any part thereof, granted according to Article 
IX:3 and Article IX:4 of the Marrakesh Agreemen t Establishing the World Trade Organization and 
any amendments thereto as of the date of entry in to force of this Agreement, shall apply to the 
provisions of this Agreement.   
 
8.  The provisions of Articles XXII and XXIII of  GATT 1994 as elaborated and applied by the 
Dispute Settlement Understanding shall apply to consultations and the settlement of disputes 
under this Agreement, except as otherwise specifically provided for in this Agreement. 
 
9.  Reservations may not be entered in respec t of any of the provisions of this Agreement 
without the consent of the other Members. 
10.  The Category A commitments of developing  country Members and least-developed country 
Members annexed to this Agreement in accordance  with paragraphs 1 and 2 of Article 15 shall 
constitute an integral part of this Agreement.  
11.  The Category B and C commitments of developing country Members and least-developed 
country Members taken note of by the Committee and annexed to this Agreement pursuant to paragraph 5 of Article 16 shall constitute an integral part of this Agreement.  
                                               
23 This includes Articles V:7 and X:1 of the GATT 1994 and the Ad note to Article VIII of the GATT 1994. WT/L/931 
 
- 30 - 
 
  ANNEX 1: FORMAT FOR NOTIFICATION UNDER PARAGRAPH 1 OF ARTICLE 22 
 
Donor Member: 
Period covered by the notification: 
 
 
  
 Description of 
the technical 
and financial 
assistance and 
capacity 
building 
resources Status and amount 
committed/disbursed Beneficiary 
country/ 
Region (where 
necessary) The implementing 
agency in the 
Member providing 
assistance Procedures for 
disbursement of 
the assistance 
 
 
 
__________