TN/TF/W/143/Rev.4  
 
27 February 2013  
(13-1050)  Page: 1/204  
Negotiating Group on Trade Facilitation  Original: English  
 
 WTO NEGOTIATIONS ON TRADE FACILITATION  
SELF ASSESSMENT GUIDE 
 
Revision 
 
 A guide to assist developing and least-developed Members to assess their technical 
assistance and capacity building support needs an d priorities to implement Members' proposals on 
how to clarify and improve GATT Articles V, VIII and X.  
This revision is based on the Draft Consolidated Negotiating Text TN/TF/W/165/Rev.14 
(17 December 2012).  In addition, it incorpor ates Member's proposals on perishable goods 
(TN/TF/W/184) and electronic payments (TN/TF/W/185). TN/TF/W/143/Rev.4 
 
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  CONTENTS 
 
I. HOW TO USE THIS GUIDE ........................................................................................ 4  
1.1   The Purpose of this Guide ........................................................................................... 4  
1.2   Suggested Approach .................................................................................................. 4  
II. SELF ASSESSME NT GUIDE ..................................................................................... 10  
Article 1: Publication and Av ailability of Information .............................................................. 10 
1. Publication ............................................................................................................. 10 
2.  Information Available Through In ternet ...................................................................... 14 
3. Enquiry Points ........................................................................................................ 18 
4. Notification ............................................................................................................. 23 
Article 2: Prior Publicat ion and Cons ultation ......................................................................... 26 
1. Interval between Publicatio n and Entry in to Force ........................................................ 26 
2. Opportunity to Comment on  New and Amen ded Rules .................................................. 29 
3. Consultations .......................................................................................................... 33 
Article 3: Advance Rulings ................................................................................................. 37 
1. Provision of Advance Rulings ..................................................................................... 37 
Article 4: Appeal [Review] Procedures ................................................................................. 43 
1. Right of Appeal ....................................................................................................... 43 
Article 5: Other Measures to Enhance Impartiality, Non-Discrimination and Transparency ........... 48 
1. Import Alerts/R apid Alerts ........................................................................................ 48 
2. Detention ............................................................................................................... 53 
3. Test Procedures ...................................................................................................... 56 
Article 6:  Disciplines on Fees and Charges Imposed on or in connection with 
Importation and Exportation .............................................................................................. 60 
1. Disciplines on Fees and Charges Imposed on or in Connection with Importation and 
Exportat ion ................................................................................................................... .. 60 
2. Penalty Disciplines ................................................................................................... 65 
Article 7:  Release and Cleara nce of Goods ....................................................................... 70 
1. Pre-arrival Processing .............................................................................................. 70 
2. Separation of Release from Final Determination and Payment of Customs Duties, 
Taxes, Fees and Charges .................................................................................................. 74 
3. Risk Management .................................................................................................... 79 
4. Post-Clearan ce Audit................................................................................................ 84 
5. Establishment and Publication of Average Release Times ............................................... 88 
6. Trade Facilitation Measures for Authorized Operators .................................................... 92 
7. Expedited Shipments ............................................................................................... 97 
8. Perishable goods ................................................................................................... 103  
Article 8: Consularization ................................................................................................ 108  
1. [Prohibition of Consular Transaction Re quirement ...................................................... 108  
Article 9 Border Agency C oordination ........................................................................... 111  TN/TF/W/143/Rev.4 
 
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  [Article 9 bis:  Declaration of Transhipped or in transit goods] [dom estic transit] .................... 115  
Article 10: Formalities Connected With Im portation And Exportat ion And Transit ..................... 119  
1. Review of Formalities and Do cumentation Requ irements ............................................. 119  
2. Reduction/Limitation of Formalities and Documentation Requirements .......................... 123  
3. Acceptance of  Copies ............................................................................................. 127  
4. Use of Internatio nal Standa rds ................................................................................ 131  
5. Single Window ...................................................................................................... 135  
6. [Elimination of] [Mandatory] Pre-shipment  [and Post-shipmen t Inspecti ons] .................. 140  
7. Use of Custom s Broker s ......................................................................................... 144  
8. [Common Border Procedures  [and Requir ements] ...................................................... 147  
9. [Uniform Forms and Documentation Requir ements Relating to  Clearance] ..................... 151  
10. Option to Return Rejected Goods to the Exporter ....................................................... 155  
11. Temporary Admission of Goods/Inwa rd and Outward Processing .................................. 159  
Article 11  Freedom of Transit ........................................................................................ 164  
1. Scope (Paragra phs 1-2) ......................................................................................... 164  
2. Transit Charges, Regulations, an d Formalities (Par agraph 3) ....................................... 167  
3. Strengthened Non-Discrimination (Paragraphs 4-6) .................................................... 172  
4. Transit Procedures and Cont rols (Paragra ph 7-12) ..................................................... 176  
5. Guarantees (Paragraph 13-16) ................................................................................ 180  
6. Cooperation and Coordinati on (Paragraph s 17-18) ..................................................... 184  
Article 12  Customs Coop eration .................................................................................... 187  
Article 14  National Committee on Trade Facili tation ......................................................... 194  
Article x Electronic Payment ....................................................................................... 198  
III.  APPENDIX ....................................................................................................... 202  
1. Sample Situational and Gap Analysis ........................................................................ 202  
 
 TN/TF/W/143/Rev.4 
 
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  I. HOW TO USE THIS GUIDE 
1.1  The Purpose of this Guide The purpose of this Guide is to help you identi fy your needs and priorities in the WTO trade 
facilitation negotiations. 
You will be asked to evaluate each of the substantive measures proposed in the draft trade 
facilitation agreement negotiating text
1 and to describe the possible impacts of these measures in 
your national environment. 
In particular, for each measure, you will be asked to complete (i) a situational/gap analysis  and 
(ii) a questionnaire . 
In the situational/gap analysis, you will:   
(i) describe your current situation (a “ situational analysis ”) relative to the proposed 
measure; 
(ii) identify the actions necessary to comply with the measure (a “ gap analysis ”); and 
(iii) identify the technical assistance and capacity building  (TACB) support you will 
need. 
Detail is important.  The greater the specificity, th e better able you will be to identify and quantify 
the impact of the proposed measures and the type and scale of technical assistance that might be 
required.  This information can also provide a basis for you and/or a donor to calculate the cost of 
implementation.   
Your answers to the questionnaire will provide your negotiators and potential donors with 
additional information about your national situation.  Most importantly, this questionnaire asks you 
to identify a Special and Differential Treatment (S+D)  c a t e g o r y  f o r  e a c h  m e a s u r e .   T h i s  
category generally indicates the time frame in which you expect to implement the measure and whether conditioned on receipt of technical assistance.   
All of this information provides your negotiators with a better understanding about national 
priorities as well as areas where they might have flexibility as the negotiations progress. 
1.2  Suggested Approach 
With respect to each of the measures, we suggest the following approach: 
First:  Read  the legal text of the proposed measure carefully.   
Ask questions if the text is not clear.  Second:   Discuss  the potential impact of the measure with your colleagues.   
To aide you in that discussion, we have provided a summary of the proposed measure as well as 
questions that you may wish to consider in relation to your situational analysis.   
This summary and the discussion questions should NOT be taken as legal guidance or as requiring 
a particular implementation.  There is not a “one -size fits all” implementation method.  Members 
can implement these measures in different ways depending on their particular national environment and priorities.  You should use your own judgement to determine the key elements of 
each proposal and its impacts in your particular national context.   
Third:   Record  the results of your discussion and conclusions in the forms provided. 
                                               
1 Draft Consolidated Negotiating Text TN/TF/W/165 (see cover page above for version).  The measures 
contained in this guide include all proposals contained in Section 1 of the draft text, with the exception of 
Article 4.2 (Appeal Mechanism in a Customs Union), Article 13 (Institutional Arrangements), and Article 15 (Preamble/Cross-Cutting Matters).  TN/TF/W/143/Rev.4 
 
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Needs Assessment Tool:  Process  
 
One caveat:  The negotiations are on-going.  Therefore you should check for any revisions to the 
proposed measures or if any new measures have be en proposed.  These can be found in the latest 
version of the Draft Consolidated Negotiating Text (TN/TF/W/165, as revised).  These take precedence over the text of the proposals excerpted in this Guide. 
  
  TN/TF/W/143/Rev.4  
 
- 6 - NEEDS ASSESSMENT TABLES 
INSTRUCTIONS FOR COMPLETION 
 
ARTICLE [Number] [Title of Measure]  
 
I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
 
  1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
 
  1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note2: 
 
  1.  
                                               
2 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues, whether positive o r negative. 
1
 2
 3
 4TN/TF/W/143/Rev.4 
 
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  Table Key - Situational/Gap Analysis 
[1] Describe Your Current Situation   
Describe your current situation as it co mpares to the proposed measure.   
Provide this information according to the seven ca tegories set out in the chart, where relevant.  
That is, describe how your Policy/Legal Framework compares to the proposed measure; 
describe how your current Procedures compare to the proposed measure; describe your current 
Institutional Framework as it relates to the proposed measure, etc. 
Provide a reference to the relevant legislation.  
For purposes of this Guide, any reference to “legislation” should be understood to cover all 
provisions of general application enacted either by the legislature or by  the executive and which 
are effective at the national level.  It therefore includes existing laws, regulations, rules and 
administrative instructions. 
Complete this section even if you are fully in compliance. 
[2] Barriers  
Give reasons for non-compliance or key barriers where your “current situation” is not aligned to 
the proposed measure.   
[3] Actions/Resources Required & Cost 
List the specific action(s) that must be taken in order to overcome the barrier.   
Include the actions in the appropriate category (row).  For example: 
 if you determined in your situational analysis that the legal framework is deficient, you 
would include a reference to the laws that need to be changed in the “ A. Policy/Legal 
Framework ” row and describe the changes required.  
 if you determined in your situational analysis that agency staff have not received the 
training necessary to implement a measure, you should indicate which staff needs to be 
trained in the “ D. Human Resources/Training ” row and describe the type of training 
required:    
Quantify, if possible, the resources required to accomplish the actions.  For example,  
 If a change in the law, then you may need one or more lawyers for a certain period of time 
 If training, the number and duration of the trainings 
 If equipment, the type of equipment and number of units.    
Finally, provide an estimate of the cost of such action, if possible. 
[4] TACB Resources Needed (Specify Action Number) 
Describe the technical assistance or capacity building support you will require in order to carry out 
the actions you identified. 
 
A sample fully completed situational and gap an alysis chart is set ou t in the Appendix for 
your reference.  
  TN/TF/W/143/Rev.4  
 
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II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
2. You expect to implement this measure by: 
Category A (by date of entry into force): _____     Category B (with extra time):___ __  Category C (with extra time and technica l 
assistance): _____ 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
  
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
High:        Medium:        Low:        None: __  Explain:  
8. Issues to note (any comments or recommendations for negotiators, etc.):    
 
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  Table Key - Questionnaire 
[5] Do You Comply with this Measure? 
Indicate your overall assessment of compliance with this measure (choose one).   
You should complete this only after you have completed the Situational and Gap Analysis (fields 1-
4). 
[6] You expect to implement this measure by:  
Indicate your estimate of the timeframe for implementation of this measure in terms of category 
A, B, or C (choose one).  These categories, which are defined in Section II of the Draft 
Consolidated Negotiating Text, have the following meaning: 
Category A = measures that the Member will implement by the time the agreement enters 
into force  
Category B = measures for which the Member will need additional time to implement  
Category C =  measures for which the Member will need additional time and technical 
assistance/capacity building to implement.  
[7] If Category B or C, approximately ho w much time will you need to implement? 
If you selected Category B or C in the previous question, provide your estimate of the length of 
time required to implement this measure.  
[8] Identify  technical assistance projects/agencie s/international organizations that 
have or are helping you implement this measure 
[9] Lead agency or organization and other stakeholders that would be responsible for 
implementation of this measure 
Identify which national agency or other organization should have overall responsibility to oversee 
implementation of the measure or implementation of technical assistance.  Identify all 
stakeholders that would be affected by implementation. 
[10] Stakeholders not participating in asse ssment of this measure(s) that should be 
consulted : 
List the government agencies or private sector stakeholders relevant to the particular measure 
that did not participate in the needs assessment.  Th is is needed in order to identify who needs to 
be consulted to finalize the results of the assessment and to participate in future updates.   
[11] National Priority Level  Indicate whether this measure is one that your country considers important to be included in the 
final agreement (choose one).  
[12] Issues to note (any comments or recommendations for negotiators, etc.)  
This box is to allow comments for the Geneva negotiator, such as whether stakeholders are in 
support or oppose the measure.  If a proposal or  certain elements of a proposal are unclear then 
the negotiator can be requested to seek clarification through the negotiations.   
This space can also be used to provide additional information that could be useful for the 
negotiations, for example:  "legislation that would allow for implementation of this proposal is 
currently before the Parliament."  Or, comments could be made on any difficulties in completing 
the needs assessment - for example - assumptions made if the standard is too general or vague. TN/TF/W/143/Rev.4 
 
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  II. SELF ASSESSMENT GUIDE 
Article 1: Publication and Availability of Information 
1. Publication 
Legal Text 
1.1 Each Member shall promptly publish the following information in a non-discriminatory and 
easily accessible manner in order to enable governments, traders and other interested parties to 
become acquainted with them: 
(a) Importation, exportation and transit procedur es (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 customs and other [border][governmental] agencies on or in 
connection with importation, exportation or transit; 
(d) Rules for the classification or valuation of products for customs purposes; (e) Laws, regulations and administrative rulings of general application relating to rules of origin; 
(f) Import, export or transit restrictions or prohibitions; 
(g) Penalty provisions against breaches of import, export or transit formalities; (h) Appeal procedures; 
(i) Agreements or parts thereof with any country or countries relating to importation, 
exportation or transit; 
(j) Administrative procedures relating to the imposition of tariff quotas [including quota size, in 
and out of quota rates, opening dates, allocation  methods, licensing procedures and requirements, 
levels of utilization, and additional terms and co nditions, including any requirements imposed by 
state-importing authorities or other government bodies]. 
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. 
_____________________________ 
Notes 
What activity does this proposal regulate? 
The types of information that governments publish, and the manner of publication   
Which authorities are di rectly concerned?  
 Executive Authority  
 All border agencies 
 Trade Authority 
 Revenue Authority 
What are the new requirements? 
 Members shall publish the general trade-related information listed in the proposal TN/TF/W/143/Rev.4 
 
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   Members shall publish such information “promptly” and in a “non-discriminatory and easily 
accessible manner” that will allow other governments, traders and interested persons to 
become acquainted with them.  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Has responsibility for publication of the trade information described in the proposal 
(subparagraph (a)-(j)) been delegated? 
 A legal act or formal policy may be necessary to identify the government agency (or 
agencies) or other entity that shall be respon sible for publication of trade information, to 
define the scope of their respective responsibilities, and to ensure coordination. 
 Is a manner of publication prescribed that is non-discriminatory and ensures easy access 
by other governments, traders and interested parties? 
B. Procedures 
 Have administrative procedures been established to implement publication? 
Typically, the authority (or authorities) responsible for publication would establish formal 
procedures that would, for example: 
 identify the types of information that the authority will publish; 
 specify the manner of publication per information type (e.g., official journal, website or 
other); 
 establish processes to collect, compile and otherwise prepare documents for 
publication; 
 ensure the information available is accurate, relevant and prompt; establish processes 
for periodic review and updating published information; and  
 provide measures to ensure agency staff are aware of the obligation. 
Paragraph 1.4 of Article 6 contains additional requirements that you should consider in 
relation to the publication of information on fees and charges (i.e., you must also publish 
the reason for the fees and charges, the responsible authority, and when and how 
payment is to be made). 
C. Institutional Framework 
 Has responsibility for administration of the publication obligation been assigned to a 
staff/unit ( e.g., one or more “information officers” or an information unit) within the 
relevant agency or agencies? 
D. Human Resources and Training  
 Is a sufficient number of competent/trained staff available to administer the publication 
obligation? 
E. Communication and Information Technology 
 Are information technologies used for rapid amendment and communication of changes to 
all interested parties? 
Note that internet publication is covered under Article 1.2, below. 
  
  TN/TF/W/143/Rev.4  
 
- 12 - ARTICLE 1.1 PUBLICATION AND AVAILABILITY OF INFORMATION 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note3: 
 
  1.  
 
                                               
3 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
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II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
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  2. Information Available Through Internet 
Legal Text 
2.1 Each Member shall [to the extent possible] make available and update as appropriate the 
following through the internet:  
(a) A description of its importation, exportation and transit procedures [, including appeal 
procedures][, that informs [governments and traders and other interested parties] of the practical steps needed to import and export, and for transit.] 
(b) The forms and documents required for import ation into, exportation from, or transit 
through the territory of that Member. 
[(c) [Relevant trade-related legislation] (d) Contact information on enquiry points 
 
2.2 Whenever practicable, the description referred to in subparagraph 2.1(a) shall also be made 
available in one of the official languages of the WTO. 
 
2.3. Members are encouraged to make available further trade-related information through the internet, including items referred to in paragraph1.1. 
 
_____________________________ 
Notes 
What activity does this proposal regulate? 
The information a government provides to the public regarding import, export and transit 
procedures, and the manner by which it is provided  
Which authorities are di rectly concerned?  
 Executive Authority  
 All border agencies 
 Trade Authority 
What are the new requirements? 
 Members shall prepare practical guides to th eir import, export, and transit procedures 
including appeal procedures 
 Members shall publish on the internet: 
(i) the practical guides, 
(ii) the documents or forms required for import, export or transit,  (iii) relevant trade laws, and  
(iv) the enquiry point contact information. 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 
 Has responsibility for internet publication of the trade information described in the proposal 
(Article 2.1 (a)-(d)) been delegated? 
A legal act or formal policy may be necessary to identify the government agency (or 
agencies) or other entity that shall be respon sible for internet publication of the specified 
trade information, to define the scope of thei r respective responsibilities, and to ensure 
coordination.   TN/TF/W/143/Rev.4 
 
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  B. Procedures 
 
 The considerations described in the previous proposal (Article 1.1) would also apply here. 
That is, the authority (or authorities) responsible for publication, whether print or 
electronic, would typically establish procedures to:  
 identify the types of information that the authority will publish; 
 specify the manner of publication per information type (e.g., official journal, website or 
other); 
 establish processes to collect, compile and otherwise prepare documents for 
publication;  
 ensure the information available is accurate, relevant and prompt; establish processes 
for periodic review and updating published information; and  
 provide measures to ensure agency staff are aware of the obligation.  
C. Institutional Framework 
 Has an office or staff been assigned resp onsibility to prepare and keep updated the 
practical guides to import/export/transit procedures?   
 Has responsibility been assigned for updating the information described in the proposal on 
a website(s)? 
D. Human Resources and Training 
 Are a sufficient number of competent subject-ma tter experts and support staff available to 
prepare and keep up to date practical guides to import/ export/ transit procedures? 
 Staff resources from the customs administration and other relevant border agencies would 
likely be needed to prepare the practical guides to import/export/transit processes, if they 
do not already exist, and to keep them up to date.  Similarly, forms, documents and trade laws must be collected and prepared for internet publication.  
 The proposal further would require resources to translate this material to one of three 
official WTO languages (English, French, Spanish), if practicable. 
E. Communication and Information Technology 
 Is an appropriate website available for publication of information of the kind described in 
the proposal? 
 Is there an online facility that takes an HS code as an input and provides as output all 
duties, taxes and fees broken down by the types of duties and taxes?  
 Potentially, the facility can also identify other regulatory restrictions commonly found on 
products in the tariff-line. 
 Are sufficient and competent technical staff available to maintain the relevant website(s)? 
 Technical experts would be needed to incorpor ate and maintain this content on an existing 
internet site (or sites), if available and appropriate, or to design, develop and maintain a new web site. 
  
  TN/TF/W/143/Rev.4  
 
- 16 - ARTICLE 1.2 INFORMATION AVAILABLE THROUGH INTERNET 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note4: 
 
  1.  
 
                                               
4 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
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II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
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  3. Enquiry Points 
Legal Text 
 
3.1 Each Member [shall] [within its available resources] establish or maintain one or more enquiry points to answer reasonable enquiries of governments, traders and other interested 
parties on matters covered by paragraph 1.1 as well as to provide the required forms and 
documents referred to in subparagraph 1.1(a).  
[3.2  [Developing] countries which are Members of a customs union or involved in regional 
integration [Shall] [may instead] have the option of establishing and operation one or more enquiry points at the regional level
5.  The establishment and operation of a notified regional 
enquiry point would satisfy the requirements for the establishment and operation of a national 
enquiry point under paragraph 3.1.] 
 Alt
6: [3.2. Members of a customs union or involved in a regional integration may establish 
enquiry points at the regional level to satisfy the requirement of 3.1.] 
 3.3  Alt.1 [Members will not require the paym ent of a fee for answering enquiries.] [and/or 
providing forms and documents] Fees and charges,  if any, for answering enquiries and providing 
required forms and documents, shall be limited in amount to the approximate cost of services rendered. Any such fees and charges shall be the same for nationals of the Member concerned and for any other Member, except for the cost of delivery. 
 
Alt.2 [Members will not require the payment of a fee for answering enquiries.] [and/or providing 
forms and documents] Fees and charges, if any,  for answering enquiries and providing required 
forms and documents shall be limited in amount to  the approximate cost of services rendered.  
Each Member shall ensure that where copies of forms and documents are requested by other Members or by traders and other interested parties in other Members, they are supplied at the 
same price, if any, which shall, apart from the cost of delivery, be the same for the nationals of 
the Member concerned or of any other Member.  Alt.3
7 [Members shall not require the payment of a fee for answering enquiries.] [and/or, to the 
extent possible, for providing forms and document s]. Fees and charges, if any, for answering 
enquiries and providing required forms and docu ments, shall be limited in amount to the 
approximate cost of services rendered.] 
 
3.4  The enquiry points shall answer enquirie s and provide the forms and documents within a 
reasonable time period set by each Member, which may vary depending on the nature or 
complexity of the request. 
 
_____________________________ 
Notes 
What activity does this proposal regulate? 
The means by which an individual trader, a government, or any other interested person obtains 
specific information from a Member about import, export or transit requirements. 
Which authorities are di rectly concerned?  
 Executive authority  
 All border agencies 
 Trade Authority 
                                               
5 It is understood that individual Members benefiti ng from these recommendations will continue to be 
legally responsible and accountable for their individual notifications and other obligations under these 
Agreements. 
6 Proposed by Switzerland. 
7 Proposed by Singapore. TN/TF/W/143/Rev.4 
 
- 19 - 
 
  What are the new requirements? 
  A Member shall establish one or more “enquiry points” to respond to “reasonable” 
questions about the matters listed in Article 1. 1, and to requests for required forms and 
documents.  
 If a member of a customs union or involved in regional integration, a Member may opt to 
participate in a regional enquiry point, rather than establishing a national enquiry point. 
  The Member shall respond to such enquires and requests within a “reasonable” time. 
  [No fees shall be charged][Any fees charge d shall be limited to the approximate cost 
incurred]. 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 Have you established a trade-information enquiry point? 
A legal act may be required to designate the authority (or authorities) that shall be 
responsible for setting up and operating the enquiry point and to define its functions. 
Different organizational models are possible.  Commonly, the enquiry point function is 
housed within the government authority (or authorities) responsible for the subject area 
(for example, the customs administration for questions about import/export procedures and customs duties). 
Alternatively, a central, government-wide enquiry point could be established that would be 
staffed with the relevant subject matter experts and/or would act as a “switchboard” to receive and route requests for information to the appropriate agency, and collect and compile the response to the requester. 
 Are the responsibilities of your trade-information enquiry point consistent with the 
proposal? 
 That is, is your enquiry point required to “answer reasonable enquiries…on matters 
covered by paragraph 1.1” and provide forms and documents on request within a 
reasonable time period?  
 Are any fees and charges required to be paid for answering inquiries or providing 
documents? 
 Are any such fees and charges limited to th e approximate cost of the service rendered? 
 Are any such fees and charges the same for provision of information/documents to foreign 
persons/governments as nationals? 
B. Procedures 
 Are formal procedures and work processes de fined for operation of the trade-information 
enquiry point(s) ( i.e., standards for processing inquiries, including response times; 
standard templates and forms; modes of communication, etc.)? 
WTO members should have experience in setting up and operating enquiry points because 
these are already required by the WTO TBT and SPS agreements. 
C. Institutional Framework 
 Have the roles and responsibilities of staff within the agency (or agencies) charged with 
operation of the enquiry point been defined and implemented? 
A new unit to operate the enquiry point may be required to be established within the 
designated agency (for example, an information centre within the customs authority).  
Alternatively, this function might be addressed as a collateral duty to any office that 
already has responsibilities in trade.   
 Are the relevant border agencies required to  cooperate and coordinate with the enquiry 
point as necessary to carry out its responsibilities?   TN/TF/W/143/Rev.4 
 
- 20 - 
 
  D. Human Resources and Training 
  
 Is a sufficient number of staff available and trained to operate the enquiry point? 
Staff assigned to the enquiry point should be sufficient in number to handle the expected 
volume of enquiries, and trained/knowledgeable in the relevant subject matter and/or in 
coordinating with relevant agencies or experts to respond to enquiries. 
F. Infrastructure & Equipment  
 Does the enquiry point have the equipment and technical support required for its 
operation? 
Operation of an enquiry point requires a physical office space with appropriate equipment 
(e.g., basic communication equipment, such as telephones and fax machines, computers with internet access and email).  
ICT support may also be useful, such as a tariff and tax rate lookups or similar national 
trade information database.  
  TN/TF/W/143/Rev.4  
 
- 21 - ARTICLE 1.3 ENQUIRY POINTS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note8: 
 
  1.  
 
                                               
8 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 22 -  
II. Questionnaire 
1. Do you comply with this measure? 
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 23 - 
 
  4. Notification 
Legal Text 
 
4.1 Each Member shall notify the Committee of: 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published, and 
(b) The URLs of website(s) referred to in paragraph 2.1, as well as the contact 
information of the enquiry points referred to in paragraph 3.1. 
________________________ 
Notes 
What activity does this proposal regulate? 
Communications to/from the WTO Committee on Trade Facilitation  
Which authorities are di rectly concerned?  
  The government authority responsible for WTO notifications ( e.g., the trade authority or 
foreign affairs ministry) 
What are the new requirements? 
  A Member shall provide the Committee with the names of the official publications and the 
address(es) of the website(s) where the information required by Article 1.1 and 1.2 has 
been published  
  A Member shall provide the Committee with the contact details of its enquiry point(s)  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework   
 Is responsibility for making the required notification assigned to a government authority?  
A legislative or administrative act may be required to designate responsibility to a 
government agency to carry out the notification.   
The assigned functions of this entity may also include obtaining and distributing 
notifications made by other WTO members to interested parties, as well as maintaining records of notifications sent and received. 
D. Human Resources and Training  
 Is a sufficient number of staff available and trai ned to carry out the notification functions? 
Although the notification requirement is minimal, a Member may wish to designate staff to 
monitor notifications made by other WTO members and distribute and/or publish them to 
other government authorities, private se ctor or other interested parties.   
All WTO members should have experience in making notifications to WTO committees, as 
this is a common obligation found under a number of current WTO agreements.    
  TN/TF/W/143/Rev.4  
 
- 24 - ARTICLE 1.4 NOTIFICATION 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note9: 
 
  1.  
 
 
                                               
9 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 25 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 26 - 
 
  Article 2: Prior Publication and Consultation 
1. Interval between Publication and Entry into Force 
Legal Text 
 
1.1 Each Member [shall], [to the extent practicable], ensure that a reasonable interval is 
provided between the publication [or, where appr opriate, pre-publication] of new or amended 
trade-related laws or regulations and their entry into force10. 
 
1.2 [Changes to duty rates or tariff rate s are excluded from this provision.] 
 
________________________ 
Notes 
What activity does this proposal regulate? 
The process by which national trade legislation is made This includes the process for enacting laws on trade-related matters by the national legislative 
body (congress, parliament, legislature, etc.) as well as secondary legal acts (regulations, rules, 
orders, etc.) issued by executive or administrative bodies.   
Which authorities are di rectly concerned?  
 All border agencies 
 Trade Authority 
 Executive Authority 
 Legislative Authority 
What are the new requirements? 
  There must be a “reasonable interval” between the date a new or amended law or 
regulation [other than the tariff] is published and the date it enters into force 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 Do you publish new or amended trade laws and regulations prior to their entry into force?  
 Is the interval of time between the date of pu blication of such laws and regulations and the 
date of their entry into force “reasonable”? 
National legislation (including the national constitution, if relevant) should ensure that all 
trade-related laws and administrative regulations shall be published a reasonable period of 
time prior to their entry into force, subject to such exceptions as may be defined.   
(Please note that paragraph 1.4 of Article 6 will also require you to publish any new or 
changed fees and charges on imports or export s an “adequate time” before they enter into 
force.) 
Such legislation might also define the rights or remedies available to traders and/or other 
interested persons where this obligation is not observed (for example, rights to challenge 
the validity of the law in court).    
                                               
10 This is without prejudice to specific timefra mes established under other WTO Agreements and 
practices of WT O Committees.  
  TN/TF/W/143/Rev.4  
 
- 27 - ARTICLE 2.1:  INTERVAL BETWEEN PUBLICATION AND ENTRY INTO FORCE 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note11: 
 
  1.  
 
                                               
11 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 28 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 29 - 
 
  2. Opportunity to Comment on New and Amended Rules 
Legal Text 
2.1 Each Member shall [, to the extent practicable,] [, as appropriate,] provide opportunities and 
a reasonable time period to traders and other interested parties [within its territory] to comment on the proposed introduction or amendment of [trade-related] [and] [customs] laws and 
regulations. 
 
________________________ 
Notes 
What activity does this proposal regulate? 
The process by which national trade laws and regulations are made This includes the process for enacting laws on trade-related matters by the national legislative 
body (congress, parliament, legislature, etc.) as well as secondary legal acts (regulations, rules, 
orders, etc.) issued by executive or administrative bodies.   
Which authorities are di rectly concerned?  
 All border agencies 
 Trade Authority 
 Executive Authority 
 Legislative Authority 
What are the new requirements? 
Traders and other interested parties must be given an opportunity and reasonable time to 
comment on proposals for new trade-related and customs laws and administrative regulations, as 
well as any amendments thereto  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 Are traders and other interested parties [within your territory] required to be notified of 
any proposed trade-related and customs laws?  
 Are traders and other interested parties [within your territory] required to be notified of 
any proposed trade-related and customs administrative regulations? 
 Do traders and other interested persons [within your territory] have the right to comment 
on such proposals?  
 Is a reasonable period of time provided for submission of such comments? 
 The right of traders and other interested parties to comment on legislative and regulatory 
proposals typically has a basis in legislation.   
 To allow traders and other interested parties the opportunity to exercise this right, 
legislation typically requires the administrative agencies to notify interested parties of 
proposed new regulations or amendments and to make copies publically available.   
 Legislation may also specify the permitted form and manner of notification, as well as the 
types of administrative acts that must be  notified, a minimum comment period, and any 
exceptions to these obligations.   
B. Procedures 
 Are procedures defined for the notification of proposed legislation and administrative 
regulations to traders and other interested parties and processing comments?  
These procedures typically deal with such matters as: TN/TF/W/143/Rev.4 
 
- 30 - 
 
   the particular manner by which interested parties will be informed of a proposal (e.g., 
publication on the internet, official journal, or newspaper; direct contact; holding open 
conferences or public hearings; etc.); 
  the content of the public notification;  
 the permitted methods and form for public comments (e.g., written comments, 
hearings on the record);  
 managing the official record of comments received; 
 public access to comments, etc.  
C. Institutional Framework 
 Are department(s) and/or staff designated responsibility for managing notification and 
public comment on proposed trade-related laws and regulations?  
Implementation of this measure would typically require staff – such as a legal office – 
within the legislative body and each administ rative agency that is responsible for trade 
matters to: 
 prepare and distribute or publish the proposed law or rule (including any explanatory 
materials);  
 collect, review and assess the comments received;  
 handle communications (including meetings or hearings) with the public; and,  
 make any required adjustments to the proposal.   
D. Human Resources and Training 
 Are sufficient numbers of staff available and trained within legislature/executive or 
administrative bodies for this activity? 
  
  
  TN/TF/W/143/Rev.4  
 
- 31 - ARTICLE 2.2 OPPORTUNITY TO COMMENT ON NEW AND AMENDED RULES  
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note12: 
 
  1.  
 
                                               
12 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 32 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 33 - 
 
  3. Consultations 
Legal Text 
 Each Member shall, as appropriate, provide for regular consultations between border 
agencies and traders or other stakeholders within its territory. 
________________________ 
Notes 
What activity does this proposal regulate? 
The process by which border agencies obtain th e views of traders and other stakeholders on 
matters affecting them 
Which authorities are di rectly concerned?  
 All border agencies 
What are the new requirements? 
Border agencies must hold “regular cons ultations” with traders and stakeholders 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Are your border agencies required to engage in public consultation? 
 Has a public consultation strategy/policy been defined for your border agencies ( i.e., 
  identifying matters subject to consultation, consultation techniques, persons to be 
  consulted, etc.)? 
 Public consultation is often implemented by means of formal government policy and 
 procedures.  Typically, a policy document would define or provides guidance to border  agencies on such matters as: 
 the matters that are subject to consultation 
 the agencies responsible for undertaking consultation 
 the groups or persons to be consulted  
 who the consultations can be instigated by (customs, other border agencies, trade 
associations etc) and how the agencies coordinate their consultation efforts in areas of common interest 
 when consultation should take place; and  
 the appropriate consultation mechanisms or techniques (e.g., periodic meetings with 
trade or industry groups; formal consultative committees; informal discussions or working groups; publication of documents for written comment; websites or social 
media, etc.).   
B. Procedures   
 Have the responsible border agencies established procedures for carrying out public 
consultation ( i.e., timing of consultation, modes of communication with interested parties, 
establishing consultative committees, etc.)? 
C. Institutional Framework 
 Is a person/unit designated within each border  agency with responsibility to oversee that 
agency’s implementation of public consultation strategy/policy? TN/TF/W/143/Rev.4 
 
- 34 - 
 
  D. Human Resources and Training  
 Are sufficient numbers of staff within the border agencies available and trained to carry out 
public consultation? 
In order implement a useful and effective public consultation, the responsible border 
agencies should have sufficient staff and procedures to design/plan the consultations, 
prepare consultation documents, make notifications and other communications to 
interested parties, carry out the consultation, and provide follow-up and feedback on results.    
  
  TN/TF/W/143/Rev.4  
 
- 35 - ARTICLE 2.3 CONSULTATIONS  
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note13: 
 
  1.  
 
                                               
13 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 36 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or reco mmendations for negotiators, etc.): 
 
 
 TN/TF/W/143/Rev.4 
 
- 37 - 
 
  Article 3: Advance Rulings 
1. Provision of Advance Rulings 
Legal Text 
 
1. Each Member shall issue an advance ruling in a reasonable, time bound manner [not 
exceeding a maximum period of 150 days] to an applicant that has submitted a written request 
containing all necessary information. If [a Memb er/the competent authority of a Member] declines 
to issue an advance ruling it shall promptly notify the applicant in writing, setting out the relevant 
facts and the basis for its decision. 
[Provided that no application shall be declined  under this paragraph unless an opportunity has 
been given to the applicant of being heard.]  
2. [A Member/The competent authority] may decline to issue an advance ruling to an applicant 
where the question raised in the application: 
(a) is already pending in the applicant's case before any governmental agency, appellate 
tribunal or court;  
(b)  has already been decided by any appellate tribunal or court. 
 
3. The advance ruling shall be valid for a reasonable period of time after its issuance unless the 
law, facts or circumstances supporting the original advance ruling have changed. In cases where the advance ruling was based on [incomplete,] incorrect [, false] or misleading information, the [Member/competent authority] may revoke, modify or invalidate the ruling [with retroactive 
effect]. 
 3bis Where the [Member /competent authority] 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.  
3ter  [On a request received from the applicant, the [Member/competent authority] shall, before 
issuing the advance ruling, provide an opportunity to the applicant of [being heard], either in 
person or through a duly authorized representative.]  
 [An advance ruling issued by [a Member/the competent authority] shall be binding only on: 
 
 (a)  the applicant who had sought it; and 
 
 (b)  the customs authorities in respect of the  applicant.] 
 
4. A 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. 
 
5. A Member [shall][may] provide, upon written request of an applicant , an administrative 
review  of the advance ruling or the decision to revoke, modify  or invalidate the advance ruling.
14 
 
6. A Member shall endeavour to make publicly available any information on advance rulings 
which it considers to be of significant interest to  other interested parties, taking into account the 
need to protect commercially confidential information. 
                                               
14 [A Member is not required to provide a [judicial] [r ight of] appeal of an advanced ruling or a decision 
to revoke or modify an advance ruling.] TN/TF/W/143/Rev.4 
 
- 38 - 
 
  7. Definitions: 
(a)  An advance ruling is a written decision [or statement] provided by a Member to an 
applicant prior to the importation of a good covered by the application that sets forth the 
treatment that the Member shall provide to the good at the time of importation [or exportation] with regard to [the following, where they are implemented by Members:] 
  
(i) The good's tariff classification [[including] the applied duty rate for the product [or, 
where appropriate, the way the applied duty rate for a product is calculated]]; 
 
 [(ii) The appropriate method and the application of the method to be used for 
determining the customs value under a particular set of facts;] 
 
 [(iii) The application of the Member's requ irements for duty drawback, deferral, [or 
other relief from customs duties];] 
 
[(iv) The application of the Member's requir ements for quotas, including tariff quotas;] 
 
[(v) The origin of the good;] 
 
 [(vi) Additional matters for which a Member considers it appropriate to issue an advance 
ruling;] 
 
(b)  An applicant is an importer, exporter [or producer],  or a representative thereof [who 
meets the criteria specified in the national legislation] [of the importing Member]. [A Member may require that an applicant have legal representation in its territory.] 
 
[8.  Members [shall][are encouraged to] provide with the advance ruling additional information for the applicant relevant to the facts described in the request, including the applicable [fees and 
charges] [or, where appropriate, the methods of calculation.]] 
________________________ 
Notes 
What activity does this proposal regulate? 
The means by which a trader can obtain reliable “binding” information about the tariff classification 
or other customs treatment of his goods before he imports them 
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
 Customs shall provide a written ruling on request of a trader concerning the tariff 
classification of his goods [or any other matters described in paragraph 1.7(ii) – (vi)] prior 
to their importation 
 The ruling shall be binding on Customs and th e trader and remain valid for a reasonable 
period of time 
 A trader shall have rights to be notified and to be heard if Customs takes certain actions 
adverse to his interests (such as a refusal to issue a ruling or a decision to revoke or modify a ruling) 
 Customs must publish certain information about the ruling process  
What actions might be required  to implement this proposal? 
Members should have experience in implementing a binding rulings program because the WTO 
Rules of Origin Agreement requires governments to provide advance rulings on country of origin 
questions.  These proposals seek to establis h such a system of binding rulings on tariff 
classification [and the other customs matters listed in subsection 7 of Article 3]. TN/TF/W/143/Rev.4 
 
- 39 - 
 
  A. Policy/Legal Framework  
 Does Customs have authority to issue advance rulings on all of the matters described in 
the proposal (tariff classification, valuation, origin, etc.) ?   I f  n o t  C u s t o m s ,  d o  o t h e r  
administrative agencies have such authority? 
 Customs (or another designated authority) should have legal authority to issue binding 
rulings on questions of tariff classification [and the other customs matters listed in 
subsection 7 of Article 3].   
 Are such rulings considered binding on Customs (in respect of the applicant) and the 
applicant? 
 If the validity period of a ruling is limited, is the length of time reasonable?  Is the period 
published? 
 For practical reasons (such as changes in products or legislation, etc.) Customs 
administrations often apply a maximum period of validity for the binding ruling.  In 
practice this varies between one and five years. 
 Does your legislation protect confidential information submitted in connection with 
applications for rulings? 
 When providing specific information, decisi ons or binding rulings, Customs should have 
systems in place to ensure that confidential or commercially sensitive information received 
from traders or information that may advers ely affect the Customs is not divulged to 
unauthorised persons.  Provision may be made in national legislation for authorised disclosure in certain cases such as serious infraction or fraud.  
B. Procedures  
 Are the requirements for submission of an application for a ruling documented and 
published? 
 Such requirements typically define the pers ons who may request the ruling, the form of 
the application, and the particulars that mu st be supplied (i.e., name and address of 
applicant; details of the goods such as commercial description, nature, composition, quality, price, origin, end-use, packaging an d, where applicable, manufacturing process; 
particulars of any previous importations of goods of the same kind by the applicant, 
together with the tariff heading applied; Cust oms office through which the goods are to be 
cleared, etc.).   
 Often, the Customs authority will define standard application letters or other templates.  
Customs will usually ask for a sample of the goods if practicable.  Otherwise photographs, 
plans, drawings or a complete and exact description may be called for. 
 Do applicants have the right to a pre-decision hearing? 
 Are the conditions and processes for revocation, invalidation, and amendment of rulings 
defined? 
 The grounds and procedure for the revocation or invalidation of rulings should likewise be 
defined and published.    
 Has Customs (or other authority) established policies/procedures for: 
 processing applications for rulings? 
 distribution/publication of rulings to customs offices and traders? 
 monitoring proper use of rulings in clearance of goods? 
 The rulings unit should establish working procedures to ensure quality and consistency in 
the rulings program.  
 Typically, these would cover such matters as the internal procedures and workflow to 
process an application for a ruling (include time periods); maintaining a ruling record-keeping system; monitoring proper use of rulings in clearance of goods; and conditions 
under which rulings will be published.   TN/TF/W/143/Rev.4 
 
- 40 - 
 
   Are the time limits for issuance of a ruling published? 
 As indicated in paragraph 4 of the proposal, Customs (or the other designated authority) 
should define and publish the period of time  within which it shall process and issue the 
ruling.    
C. Institutional Framework 
 Has an administrative unit (or units) responsible for issuance and administration of rulings 
programs been designated/ established? 
 Various organizational models that can be used for the administration of an advance 
rulings programs, and the choice may depend on the scope of the program and anticipated 
volume of applications.   
 Some customs administrations have established a separate functional unit with dedicated 
staff responsible for rulings; others add rulings to the existing responsibility of tariff 
departments of the customs administration; still others establish an ad hoc committee of 
experts to respond to applications for rulings.   
 Most administrations locate the rulings function at the customs central office; some 
administrations may allow rulings to be issued by local or regional customs offices.   
D. Human Resources and Training  
 Are rulings unit officers trained on administration of rulings program? 
 Are border officials trained on proper use of rulings in clearance of goods? 
 Are a sufficient number of qualified officers available/assigned to rulings unit(s)? 
 Typically, the rulings function is staffed by subject-matter experts in tariff classification 
[and other relevant customs matters].  Their main activities include processing applications 
for rulings; research and writing decisions; disseminating the rulings to the applicant and 
relevant customs offices; and monitoring the proper use of rulings in clearance of goods.   
E. Communication and Information Technology 
 Has a rulings record-keeping system been established? 
 Generally, specialized equipment or technology is not necessary to operate a rulings 
program.   
 However, a record-keeping system is essential, and some customs administrations use 
ruling databases or automated systems to track applications and search issued rulings.   
 Some administrations provide for electronic submission of applications, and some 
administrations publish rulings on-line.  
  TN/TF/W/143/Rev.4  
 
- 41 - ARTICLE 3.1 PROVISION OF ADVANCE RULINGS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note15: 
 
  1.  
 
                                               
15 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 42 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 43 - 
 
  Article 4: Appeal [Review]16 Procedures 
1. Right of Appeal 
Legal Text 
1.1 Each Member shall provide that any person to whom customs [or another relevant border 
agency] issues an administrative decision has the right, within its territory, [without penalty,] to: 
(a) administrative appeal [before an authority higher than and] [before an authority of 
different level] [independent of] the official or office that issued the decision; 
and[/or] 
(b) judicial appeal17 of the decision 
1.2 The legislation of each Member may require administrative appeal to be initiated prior to 
judicial appeal. 
1.3 Members shall ensure that their appeal procedures are carried out in a non-discriminatory 
manner. 
[1.4  Members [shall [endeavour to]][may] ensure that customs [and other relevant border 
agencies] adopt and maintain [set][indicative] periods of time [as specified in national legislation] 
for review and, where necessary, correction of their decisions under the appeal procedures.] 
[In a case [of undue delay under procedures me ntioned under subparagraph 1.1(a)] [where the 
decision is not given within set periods as specified in national legislation], the appellant shall have 
the right to bring the case to [the next higher administrative level or judicial appeal] [an authority 
of different administrative level or judicial appeal] [subject to the national legislation of a Member]] 
1.5 [Members shall ensure that, [upon request], the persons directly affected by an 
administrative decision [issued by customs and other border agencies] are provided with the 
reasoning of the decision, including applied laws and regulations, and any applicable appeal procedures available.] 
[Alt.2  Upon request, Members shall provide to the person[s] directly affected by [a] decision 
or order of the customs [or another relevant border agencies] the reasons for such decision or order within a period specified in national legislation.] 
[1.6 The decisions of administrative and judicial tribunals under paragraph 1.1 shall govern the 
practice of customs and other relevant agencies thro ughout [their jurisdiction] [the territory of the 
Member].[on single case basis and not for Jurisprudence proceedings.] ] 
_____________________________ 
Notes 
What activity does this proposal regulate? 
The rights of traders to obtain review and correction of decisions made by Customs officials or 
officials of other border agencies 
What authorities are directly concerned? 
 Customs 
 [Other border agencies] 
                                               
16 Addition requested by Si ngapore. Singapore is still considering the merits of the term "appeal" versus 
"review" to be used in this article. 
17 For avoidance of doubt the word "appeal" includes ju dicial review.  (Addition requested by Malaysia). TN/TF/W/143/Rev.4 
 
- 44 - 
 
  What are the new requirements? 
Members shall provide traders with the right to appeal decisions made by Customs [or other 
relevant border agencies] in an administrative and [/or] judicial proceeding.   
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 Do persons to whom Customs issues a decision have a right to appeal to [an independent] 
[and higher] administrative authority [who is at a different level than] the official or office who made the decision? 
 The WTO agreements on customs valuation and rules of origin allow for use of an 
administrative appeal process; therefore, some Members may have already in place the 
necessary legal, organizational, and procedural infrastructure for customs administrative appeals.   
 Are such rights of appeal provided with respect to decisions made by the other border 
agencies? 
 Are the types of administrative decisions that can be appealed defined? 
 Legislation typically defines the types of administrative decisions that can be appealed, as 
well as the appeal procedures. 
 For example, these may include decisions made in connection with customs clearance of 
g o o d s ,  s u c h  a s  t h e  a m o u n t  o f  d u t y  a n  i m p o r t e r  m u s t  p a y  ( i n c l u d i n g  d e c i s i o n s  o n  t a r i f f  
classification, customs valuation, or origin of the goods) or the admissibility of the goods (e.g., the application of import restrictions and prohibitions).  They may also include decisions related to licenses or authorizations (e.g., a refusal to issue a broker’s license or 
revocation of an authorization to use simplified procedures); decisions related to claims for 
refund or drawback of duty; and decision s related to assessment of administrative 
penalties and seizure of goods. 
 Legislation may define different appeal proced ures for different types of claims (e.g., one 
procedure for appeal against assessment of duty; another for appeals against imposition of an administrative penalty). 
 Is a person subject to penalty if exercising the right of appeal (other than payment of 
court costs or contested duties/taxes assessed)? 
 Is there a right to appeal [to the next higher administrative level or judicial authority] if 
the administrative appeal decision is [unduly delayed] [delayed beyond a period specified 
in the law]?  
 Is there a right to appeal a decision issued by Customs [and other relevant border 
agencies] to a judicial body?  
 A Member may require the trader make an ad ministrative appeal before permitting access 
to the courts.  Alternatively, the legislation may allow the administrative appeal as an option to a judicial appeal.  In any case, the trader should have a right to bring the claim 
to [the next higher administrative level or ju dicial appeal] where the administrative appeal 
is denied or is [unduly] delayed [beyond the period of time specified in the law]. 
 Is Customs [and other relevant border agency ] required to give reasons [when requested] 
for its decisions to the persons directly affected thereby, as well as information about 
further appeal rights and procedures? 
 To enable an effective appeal, legislation sh ould require that Customs [or other relevant 
border agency] give the person the reasons for their decision, as well as inform him of his 
appeal rights. TN/TF/W/143/Rev.4 
 
- 45 - 
 
  B. Procedures 
 Are the requirements and procedures for filing an administrative appeal defined and 
published? 
 These might include such matters as the time periods for making an appeal, the 
information to be supplied, the offices or officials to which the appeal must be directed, 
and the time periods for lodging supporting evidence. 
 Have the administrative appeal authorities established policies/procedures for the 
processing appeals? 
 To ensure quality and consistency of decisions,  as well as the observance of required time 
periods, Customs and other appeal authoritie s should establish working procedures for 
processing of appeals.  
 Such procedures typically cover such matters as the form and manner by which 
notifications should be made to the appella nt; rules for conducting hearings; and the 
implementation of the decision by relevant  customs offices.  They may also define 
standard forms or templates for decisions and other communications. 
 Are [indicative] time periods specified for review and correction of a decision under 
appeal? 
 Where an appeal is allowed, do Customs ensure their decision or the ruling of the 
independent or judicial authority is put into effect as soon as possible, except in cases 
where the Customs appeal against the ruling? 
C. Institutional Framework 
 Has an administrative unit (or units) been designated responsibility for review and decision 
of administrative appeals?  Has such unit/staff actually been established? 
 The size and structure of the administrative appeal function will depend on national 
requirements. 
 In some countries, the initial appeal is made to a higher authority within the same customs 
office where the original decision was made (such as the officer’s supervisor or the head of that local Customs office); other countries require or allow the appeal to be made to the 
central Customs administration or to a regional office with authority over the local office; 
and still other countries provide for the appeal to be made to the parent authority of the customs administration, such as a Ministry of Finance.  Some countries have established independent, quasi-judicial tribunals with specialized expertise to hear appeals from 
administrative decisions.   
 In larger countries, appeals may be processed by a separate functional unit comprised of 
subject-matter experts (often lawyers) located at the central administration and/or at 
regional centers.  Other countries operate on an ad-hoc basis, and rely on the expertise of 
existing customs operational units to respond to an appeal. 
D. Human Resources and Training 
 Are a sufficient number of qualified officers available and assigned to processing 
administrative appeals? 
E. Communications and Information Technology 
 Has an administrative appeals record-keeping system been established? 
  
  TN/TF/W/143/Rev.4  
 
- 46 - Article 4: APPEAL [REVIEW] PROCEDURES 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note18: 
 
  1.  
 
                                               
18 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 47 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 48 - 
 
  Article 5: Other Measures to Enhance Impart iality, Non-Discrimination and Transparency 
1. Import Alerts/Rapid Alerts 
Legal Text 
 
 [1.1  A Member [may][will] introduce or maintain in its domestic regulatory regime a system of 
import alert/rapid alert to [address risk related to] [animal health, plant health and food safety] 
[monitor and ensure the quality of] import ed [goods, especially] food products.] 
 
1.2   Where a Member introduces or maintains a sy stem of import alert/rapid alert, the following 
disciplines shall apply:   (a)  A Member shall apply an import alert/rapid alert system only on the basis of established 
positive evidence of, [or reasonable doubt of] vi olation of the prescribed objective standards by 
imports from the country/exporter concerned.   
(b) Once a Member issues an alert notification, the Member shall ensure that special inspections 
are based on uniform objective standards. The Memb er shall also ensure that such inspections are 
conducted in a uniform manner [at all import points throughout the territory of the Member.] 
 
(c) A Member shall promptly terminate the alert [notification] and its consequent actions if circumstances giving rise to the alert notification no longer exist, or if changed circumstances can be addressed in a less trade restrictive manner.  [Circumstances giving rise to an alert notification 
would be deemed to no longer exist if [six] successive consignments imported from the 
country/exporter [Member] concerned have fulfille d the prescribed objective standards, after 
issuance of the alert notification.] 
 
(d)  A Member shall publish the announcement of termination of an [alert notification] in a non-discriminatory and easily accessible manner [within 15 days from the date of decision to terminate 
the [alert notification]]. 
 (e)  [Where the competent authority of the importing country ascertains, through the rapid alert system and on the basis of scientific evidence, that a consignment does not meet the objective 
standards prescribed by the importing country, it  shall notify the competent authority of the 
exporting country].  
Definitions 
 Import alert/rapid alert system is a border control mechanism to monitor and ensure the quality of 
imported [agricultural] goods [in cases of risk re lated to food safety].  The system is operated 
through issuance of an alert notification by a Member to concerned authorities for special inspection of goods covered under the alert notification .] 
 
________________________ 
Notes 
What activity does this proposal regulate? 
The coordination and cooperation with regard to controls on imported goods, particularly food 
products, among the different border posts in a country or a customs union 
What authorities are di rectly concerned?  
  All border agencies   
What are the new requirements? 
  Members shall operate an import alert/rapid al ert system for the notification to appropriate 
control authorities throughout the territory of risks presented by particular imported goods  TN/TF/W/143/Rev.4 
 
- 49 - 
 
    The conditions under which notifications may be made and maintained on the system, and 
the actions taken as a consequence of the notification, shall be subject to certain 
disciplines 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework   
 Does your legislation allow information required for import control purposes to be shared 
among border agencies? 
 Members may wish to ensure that legislation allows, or does not preclude, border agencies 
sharing information for import control purposes, subject to protection of confidential 
information. 
B. Procedures 
 Are procedures established for operation of the import alert/rapid alert system consistent 
with the proposal, including: 
 criteria under which an alert notification may be made (paragraph 1.2(a))? 
 controls taken in response to the alert (paragraph 1.2(b))?  
 termination of alert (paragraph 1.2(c))? 
 notification of the competent authority of the exporting country (paragraph 1.2(e))? 
 Are procedures established to ensure publication of a notice of termination of an import 
alert in a non-discriminatory, easily accessible manner and within 15 days of the decision 
to terminate? 
 If not already in place, procedures for cooperation and coordination among the offices of 
the relevant control authorities should be established.   
 These procedures might establish a network for exchange of alert notifications; define the 
triggering criteria (that is, when the notification shall be made); and specify the roles and responsibilities of participants in the networ k regarding the sending and taking actions on 
notifications.  Such procedures might also define a standard form and required content of 
the notification and deadlines for various steps of the notification procedure.  
 For example, applying one model (the EU’s Rapid Alert System for Food and Feed), the 
network might be comprised of all border posts plus a central coordinating authority.  A 
border post is required to immediately notify the central authority, using defined standard forms and terminology, where an import consignment is rejected.  After verifying the information, the central authority notifies the other border posts, which are then required 
t o  r e p o r t  b a c k  o n  a c t i o n s  t a k e n .   E a c h  o f f i c e  i n  t h e  n e t w o r k  i s  r e q u i r e d  t o  d e s i g n a t e  a 
contact person who shall be responsible for ensuring communications are made and properly handled.   
 Any such procedures should likewise ensure compliance with the disciplines set out in the 
proposed measure. 
C. Institutional Framework 
 Has an authority (or authorities) been designated as responsible for administration of an 
import alert/rapid alert system? 
 A legislative or administrative act may be required to designate the agency (or agencies) 
responsible for administration of the import alert/rapid alert system, the products covered 
by the alert system, as well as publication of information concerning alert notifications and 
terminations thereof. TN/TF/W/143/Rev.4 
 
- 50 - 
 
  D. Human Resources and Training 
 Are staff within the relevant border agencies at the border posts trained in import 
alert/rapid alert procedures? 
E. Communications and Information Technology 
 Is an appropriate means of communication of  import alerts between/among border posts 
available ( i.e., common network, email, fax)? 
 A common system for electronic exchange of messages among participants in the alert 
network can facilitate transmission and handling of the notifications.  However, other forms 
of communication (e.g., email, fax) may also be sufficient.    
  TN/TF/W/143/Rev.4  
 
- 51 - ARTICLE 5.1 IMPORT ALERTS/RAPID ALERTS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note19: 
 
  1.  
 
                                               
19 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 52 -  
II. Questionnaire 
1. Do you comply with this measure? 
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 53 - 
 
  2. Detention 
Legal Text 
2.1 Alt.1  A Member [shall][may] [notify][inform] th e importer or his authorized agent promptly in 
case of detention of imported goods for inspecti on by Customs or any other competent authority. 
 
[Alt. 2  In case of detention of imported goods for inspection by the competent authority of 
the importing country, it shall directly and immediately inform the competent authority of the exporting country by any means of communication, and shall promptly provide the importer or his 
authorized agent with information regarding the detention.] 
 
________________________ 
Notes 
What activity does this proposal regulate? 
The “detention” of imported goods by Customs or other border authority ( e.g., health, safety, 
agriculture, etc.) for purposes of conducting an inspection   
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What are the new requirements? 
  If Customs or other border authority detains imported goods for inspection, it shall notify 
[inform] promptly the importer or his agent (such as the customs broker, acting on the importer’s behalf).   
  [The competent authority of the exporting country shall also be notified.]   
What actions might be required  to implement this proposal? 
B. Procedures  
 Are procedures established to ensure that the importer or his agent and the competent 
authority of the exporting country are informed immediately when a decision is made to detain imported goods for inspection? 
 Procedures should be defined to require border agencies to notify the importer or his 
agent, as well as the competent authority in exporting country, when a decision is taken to detain goods. 
 These procedures might also define the timing, form, content, and manner of delivery of 
such notifications. 
E. Communications and Information Technology 
 Does the customs automated processing system generate a notification to the declarant if 
goods are detained (by, for example,  updating the consignment status)? 
 Customs automated processing systems commonly generate a notification to the declarant 
where goods are detained by Customs (such as a consignment or declaration status 
message).  Members may wish to consider whether their customs system contains this 
functionality.   
  TN/TF/W/143/Rev.4  
 
- 54 - ARTICLE 5.2 DETENTION 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note20: 
 
  1.  
 
                                               
20 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 55 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 56 - 
 
  3. Test Procedures 
Legal Text 
 
3.1 A Member shall grant an opportunity for a confirmatory test in case the test result of a sample shows an adverse finding. 
 
3.2 A Member shall prescribe a procedure for conducting a confirmatory test [as well as any other elements for its application]. 
 
3.3 A Member shall publish names and addresses of accredited laboratories in a non-discriminatory and easily accessible manner, where confirmatory tests can be carried out. [If it does not have duly accredited laboratories, the importer or exporter concerned may have 
recourse to any accredited regional or international laboratory]. 
 3.4  Findings of a confirmatory test shall be valid and accepted uniformly throughout the territory 
of the Member.] 
[In the event of any discrepancy between the re sults of the tests conducted by the competent 
authority of the importing country and the accr edited independent laboratory, the competent 
authorities of both parties shall establish contact as quickly as possible in order to institute the 
necessary administrative measures to resolve the situation]. 
 
________________________ 
Notes 
What activity does this proposal regulate? 
Laboratory testing of goods for customs, food sa fety, agriculture or other regulatory purposes 
What authorities are di rectly concerned?  
Border agencies that sample and test goods, such as:  
 Customs 
 Other border agencies (particularly, SPS and standards authorities) 
What are the new requirements? 
 Traders shall have the right to a “confirmatory test,” where test results on a sample are 
adverse to the trader 
 Members shall prescribe procedures for conducting such confirmatory tests 
 Members shall publish the contact informat ion of accredited laboratories where 
confirmatory tests can be carried out (which may be regional or international laboratories, 
if there are no national accredited laboratories) 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 If results of testing imported, exported, or transit goods are adverse, does the affected 
person have the right to request a second test by an accredited laboratory? 
 In addition to the right to retest, any conditions or limitations on the exercise of that right 
should be defined and published (e.g., who may request the confirmatory test; the time 
period in which the request must be made; the period allowed for retesting; liability for 
testing expenses, etc.). 
 Does the declarant or other appropriate person have the right to take samples of goods 
under customs control for these purposes? 
 To support this measure, legislation might provide traders with the right to obtain the 
results of the initial test conducted by or on behalf of the respective border agency.  It TN/TF/W/143/Rev.4 
 
- 57 - 
 
  might also allow the importer or exporter to access goods under customs control and take 
samples for purposes of the confirmatory test.  Because there may be discrepancies 
between the initial and “confirmatory” tests, th e procedures to be followed in the event of 
such inconsistencies should also be prescribed.    
 Do you publish the names and addresses of national, regional or international accredited 
laboratories where “confirmatory tests” can be carried out? 
B. Procedures 
 Are the relevant sampling and testing procedures and methods prescribed? 
 The proposed measure states that borders agencies shall prescribe a procedure for 
conducting confirmatory tests.   
 Such procedures might include the approved “sampling protocol” and test methods for the 
particular combination of product and test type.  Where testing methods require 
specialized equipment, such procedures typically would require that the laboratory 
conducting the confirmatory test document that  its equipment is properly calibrated and in 
good working order, and that the lab staff are properly trained to use the equipment.  
D. Human Resources and Training 
 Is sufficient and competent staff available to supervise confirmatory testing? 
 Technical staff may be required to maintain and provide necessary testing methodologies 
and standards, to review the results of the “confirmatory” tests by the accredited 
laboratories and resolve inconsistencies, and to oversee administration of the “confirmatory test” procedure.   
  TN/TF/W/143/Rev.4  
 
- 58 - ARTICLE 5.3 TEST PROCEDURES 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note21: 
 
  1.  
 
                                               
21 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143 /Rev.4  
 
- 59 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or reco mmendations for negotiators, etc.):  
 
 
 TN/TF/W/143/Rev.4 
 
- 60 - 
 
  Article 6: Disciplines on Fees and Char ges Imposed on or in connection with 
Importation and Exportation22 
1. Disciplines on Fees and Charges Imposed on or in Connection with Importation 
and Exportation 
Legal Text 
 
1.1 The provisions of this article shall apply to  all fees and charges (other than import and 
export duties and other than taxes within the purview of Article III of GATT 1994) imposed by 
[customs and other governmental agencies] [Members] [or bodies that act on behalf of 
governmental agencies on matters of customs intervention]23 on or in connection with importation 
or exportation of goods.  Such fees and charges shall be imposed only for services rendered [or 
requested] in connection with importation or exportation of goods or for any formality required for 
undertaking such importation or exportation. 
 [1.2  Fees and charges shall be limited in amount to the approximate cost of the services 
rendered.] 
[The cost of services rendered shall be understood to refer broadly to all costs related to the provision of services including reasonable infrastructure-related, capital cost recovery, and 
continuing personnel training, equipment and software upgrades and maintenance related costs 
and expenses.]  [1.3  No fees or charges [shall][should] be levied on an ad valorem  basis[, unless the amount is 
limited to the approximate cost of the services rendered]]. 
 1.4  Information on fees and charges shall be pu blished in accordance with Article 1 of this 
Agreement.  This information shall include the fees and charges that will be applied, reason for 
such fees and charges, the responsible authority and when and how payment is to be made.  
1.5  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 [or when justified by legitimate public policy objectives]. Such fees and charges shall not be applied until information on these has been published. 
 
1.6  Each Member shall periodically review its fees and charges with a view to reducing their 
number and diversity, where practicable. 
 
________________________ 
Notes 
What activity does this proposal regulate? 
The “fees and charges” that governmental authoritie s [or entities acting on their behalf on matters 
of customs intervention] assess on, or in connectio n with, imports or exports for services provided 
to the importer or exporter   
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
 Entities that act on behalf of governmental agencies on matters of customs intervention 
(e.g., firms contracted to conduct pre-shipment or destination inspections)  
                                               
22 Members reserve the right to make proposals to treat fees and charges in connection with transit in 
this article depending on their final treatment in Article 11 on transit. 
23 This bracket can be removed once the issu e is addressed in a cross-cutting manner. TN/TF/W/143/Rev.4 
 
- 61 - 
 
  What are the new requirements? 
 The amount and purposes of any fees or charges imposed on imports or exports must be 
consistent with the GATT Article VIII restrictions.   
 Members must  
 publish specified information about such fees and charges* 
 publish any new or amended fees or charges an “adequate time” prior to their 
entry into force** 
 periodically review their fees and charges in order to reduce the number and 
diversity “where practicable” 
 
*You should consider the impact of this requirement in connection your review of Article 1.1 
(Publication). 
**You should consider the impact of this requirement in connection with your review of Article 
2.1 (Interval between Publication and Entry into Force). 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 Are fees and charges imposed on imports and exports by Customs or by any other 
authority (or by a non-governmental entity acting on the government’s behalf, such as a 
PSI firm)? 
For example, your legislation may provide for:   customs “user fees” or “import transaction fees” for customs processing import 
declarations 
 fees for processing goods at locations away from the customs office (such as the 
trader’s premises) or providing overtime services,  
 charges for storage of goods in government warehouses pending customs clearance,  
 fees for plant or animal quarantine or inspection services, etc. 
Note that the “fees and charges” subject to this proposed measure do not include customs 
duties or taxes, which are subject to other GATT rules.  
 If so, have all such fees and charges been assessed for compliance with GATT VIII 
restrictions? 
That is, have you assessed such fees and charges to ensure that they are:  for services rendered [or requested] in connection with the importation or exportation 
of goods or for any formality required for undertaking such importation or exportation, 
and  
 limited in an amount equivalent to the approximate cost of the service provided 
These particular limitations on fees and char ges generally restate paragraph 1(a) of GATT 
Article VIII, as interpreted by GATT panel decisions.   
 Are any such fees or charges calculated on an ad valorem  basis? 
If so, note that the proposal would prohibit such fees or charges [, unless the amount is 
limited to the approximate cost of the services rendered] TN/TF/W/143/Rev.4 
 
- 62 - 
 
   Is a periodic review required of any such fees and charges for the purposes described in 
the proposed measure ( i.e., to reduce their number and diversity)? 
B. Procedures 
 Have the relevant border agencies established procedures to carry out a periodic review of 
fees and charges?  
  Procedures might define the frequency of the review, the standards and criteria to be used, 
and the review mechanism (public consultation, for example).  
C. Institutional Framework 
 Has responsibility for conducting the periodic review of fees and charges been assigned? 
  For example, the legislation that established the fees and charges may also require that 
the border agency periodically review them.  Or, a central executive authority may have this responsibility. 
D.  Human Resources and Training 
 Are sufficient and qualified staff available to assess existing or new fees and charges for 
GATT Article VIII compliance?  
  In evaluating any new or existing fees an d charges for compliance with these rules, the 
main challenge may be to align the amount of the fee or charge to the approximate cost of 
the service given.   
  This generally requires that the agency have the accounting expertise to apportion relevant 
direct and indirect costs, as well as mechanisms to identify and capture relevant costs used in the calculation. 
 Is sufficient and qualified staff available to pe riodically review and assess fees and charges 
for purposes of simplification/rationalization? 
  
  TN/TF/W/143/Rev.4  
 
- 63 - ARTICLE 6.1  DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN CONNECTION WITH IMPORTATION AND EXPORTATION 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note24: 
 
  1.  
 
                                               
24 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 64 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 65 - 
 
  2. Penalty Disciplines 
Legal Text: 
2.1 Each Member shall ensure that penalties for a breach of a customs law, regulation, or 
procedural requirement are imposed only on the person(s) responsible for the breach under its 
laws. 
 
2.2  The penalty imposed shall depend on the facts and circumstances of the case, [such as the record of the person in its dealings with custom s,] and shall be commensurate with the degree and 
severity of the breach.   
 [2.3 Each Member shall ensure that it  maintains procedures to avoid conflicts of interest in the 
assessment and collection of penalties and duties.]  [No portion of the remuneration of a 
government official shall be calculated as a fixed portion or percentage of any penalties or duties 
assessed or collected.] [other than the rewards approved under the national legislation.]  
2.4 Each Member shall ensure that when a penalty is imposed for a breach of customs laws, 
regulations, or procedural requirements, an expl anation in writing is provided to the person(s) 
upon whom the penalty is imposed specifying the nature of the breach and the basis for 
[determining] the penalty [amount]. 
 [2.5 When a person voluntarily discloses to a Member's customs administration the circumstances of a breach of a customs law, regulation, or procedural requirement prior to the discovery of the 
breach by the customs administration, the Member shall consider this fact as a potential mitigating 
factor when a penalty is established for that person.  Where the disclosing person can correct the breach, a Member may require that the person correct it within a reasonable period of time, 
including paying any duties, taxes, and fees owed.] 
  [2.6 Each Member [shall] [is encouraged to] specify a fixed, finite period within which it may 
initiate penalty proceedings in connection with a breach of a customs law, regulation, or procedural 
requirement.  [The Member may suspend or recommence that period when the customs administration lacks jurisdiction to initiate such proceedings.] ]   
[2.7 For the purpose of Article 6.2, the term "penalties" shall mean civil penalties or those 
imposed administratively.]  
[2.8 A conflict of interest involves a conflict between the public duty and private interests of a 
public official, in which the public official's private-capacity interests could improperly influence the performance of its official duties and responsibilities.] 
 
[2.9 The provisions of this paragraph shall apply [, mutatis mutandis ,] to the penalties imposed by 
Members on traffic in transit.]  
__________________ 
Notes 
What activity does this proposal regulate? 
The assessment of civil or administrative penalties for violations of the customs laws 
What authorities are di rectly concerned?  
 Customs TN/TF/W/143/Rev.4 
 
- 66 - 
 
  What are the new requirements? 
 Members who apply civil or administrative customs penalties shall: 
 ensure that the amount of such penalties are proportionate to the degree and severity 
of the violation 
 impose penalties only on the person(s) responsible for the violation 
 provide the person with a written explanation 
 consider a “prior disclosure” as a potential factor to mitigate the penalty amount 
 establish a statute of limitations on assessment of penalty claims 
 avoid conflicts of interest  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does the legislation specify which persons can be held responsible in connection with a 
customs offence? 
The persons responsible for a customs offence can be natural or legal persons.  Customs 
offences frequently involve more than one pe rson.  The extent of their involvement can 
vary, and the legislation of countries varies in classifying the different degrees of 
participation.  Even though a person may not ha ve been directly involved in all the events 
constituting the offence, any person who was substantially involved is still considered to be 
a principal offender in many countries. 
The theories used to arrive at the liability of legal persons vary widely. The range of 
natural persons whose actions or omissions can result in the liability of the legal persons differs from one country to another. 
 Does the legislation allow Customs discretion or flexibility to fix customs civil or 
administrative penalty amounts in individual cases commensurate with the degree and severity of the breach?  
If national legislation provides for civil or administrative penalties for customs violations, 
the legislation should also provide Customs (or other decision maker) with the necessary authority to determine penalty amounts that are appropriate to the facts and 
circumstances of the individual cases.   
 Is there a time limit on the initiation of civil or administrative penalty proceedings?  
There should be a limit on the period in which Customs or other authority can initiate a 
penalty proceeding, which is typically defined in legislation (i.e., a statute of limitations).  
However, the proposals recognize that the period may be suspended in situations where 
Customs lacks jurisdiction to initiate the case, such as where the person is not within the country. 
 Is any remuneration of customs officials based on a fixed portion or percentage of any 
penalties or duties they assess or collect? 
Members will be required to maintain proced ures to avoid conflicts of interest in 
assessment and collection of penalties.  For example, an incentive system which increases 
the likelihood of self-dealing, such as where a customs officer is paid a percentage of 
penalties he collects, would present such a conflict of interest. 
B. Procedures 
 Are policies and procedures established for th e assessment, mitigation or settlement, and 
collection of civil or administrative penalties by the competent authority?  
Customs administrations typically develop standa rdized mitigation factors or guidelines to 
determine appropriate penalty amounts for offe nses (this is handled in some systems by 
penalty schedules that lay out the penalty amounts taking into account a number of relevant factors and reflecting those considerations in the amounts set out), as well as TN/TF/W/143/Rev.4 
 
- 67 - 
 
  standard procedures for assessment and collection.  These procedures may allow the 
person assessed the penalty to submit evidence or other claims within specified deadlines, 
and may provide for a right to a hearing prior to final disposition.   
 Do such policies and procedures:  
 provide guidelines or other criteria to assess penalty amounts commensurate with the 
degree and severity of the offense? 
 allow a prior, voluntary disclosure of the violation to be considered in mitigation of the 
penalty amount?   
 require written explanation be given to the person assessed with the penalty setting 
out the breach and how the amount of the penalty was determined?  
 ensure that there is no conflict of interest in assessment and collection of penalties? 
 ensure that a statute of limitations is established, or implemented?   
C. Institutional Framework 
 Has an administrative unit responsible for processing administrative penalties been 
designated/ established? 
  Administration of civil fines or penalties typi cally requires a specialized administrative unit 
within the customs authority, properly staffed and trained.   
  Typical functions of this unit include assessing appropriate penalty amounts based on 
report of the offense or investigation, noti fying the person(s) penalized, processing any 
appeals or petitions for mitigation, and instituting any required collection action. 
D. Human Resources and Training 
 Are penalty administrative unit personnel trained in penalty offenses and the procedures 
for assessment and disposition of penalty claims? 
 Are a sufficient number of qualified officers a ssigned to the penalty administrative unit(s)?  
  TN/TF/W/143/Rev.4  
 
- 68 - ARTICLE 6.2 PENALTY DISCIPLINES 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note25: 
 
  1.  
 
                                               
25 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 69 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 70 - 
 
  Article 7: Release and Clearance of Goods 
1. Pre-arrival Processing 
Legal Text 
7.1.1 Each Member shall adopt or maintain procedures allowing for the submission of import 
documentation, [manifests] and other required information [to customs and other relevant border 
agencies] in order to begin processing [and examin ation] prior to the arrival of goods with a view 
to expediting the [clearance and] release of goods upon arrival. 
7.1.2  Members shall, as appropriate, provide for advance lodging of documents in electronic 
format for pre-arrival processing of such documents. 
[7.1.3  For pre-arrival processing purposes, Members may require (additional) documentation and 
data [(such as tracking notes) only] to the extent that such documents and data (including tracking notes) are [necessary][useful, inter alia ] for risk management purposes, [and to 
facilitate] [and for] the expedited release of goods upon arrival.] 
________________________ 
Notes 
What activity does this proposal regulate? 
Submission of the documents required for clearance and release of imported goods to customs and 
other border agencies  
What authorities are di rectly concerned?  
 Customs 
 Other border agencies  
What are the new requirements? 
 Traders shall be permitted to submit the import documentation and other information 
required for release of imported goods, in el ectronic format where appropriate, prior to 
arrival of the goods 
 Members may require additional documents/data for use of the pre-arrival procedure only 
if such documents/data are necessary or useful for purposes of risk management or to facilitate expedited release of the goods 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does legislation allow the submission of cargo and goods declarations, and any supporting 
documents required by Customs or other border agencies, prior to arrival of the goods for 
processing purposes with a view to expediting the [clearance and] release upon arrival of 
the goods?  
Members should assess whether their legislation restricts the advance submission of the 
cargo and goods declarations, such as rules which allow the declaration to be lodged only 
when the goods are physically present or available to Customs.   TN/TF/W/143/Rev.4 
 
- 71 - 
 
   Does legislation allow electronic submission of cargo and goods declarations and required 
supporting documents? 
B. Procedures 
 Are processes and procedures established to allow a declarant to lodge, and to require 
customs and other border agencies to process, declarations and supporting documents 
prior to arrival of the goods? 
  The policies and procedures of customs and ot her border agencies involved in the release 
decisions should ensure that such pre-arrival declarations are processed with a view to 
expediting release of goods upon arrival. 
 If any additional documents are required for use of the procedure, are they limited to 
those necessary [useful] for purposes of ri sk management or expedited release of the 
goods? 
 Are the business processes/procedures of customs and other border agencies involved in 
the release decision aligned? 
D. Human Resources and Training 
 Are customs officers and other relevant border officials trained on processing pre-arrival 
declaration and documents? 
E. Communication and Information Technology 
 Does an automated processing system(s) exist for processing import cargo and goods 
declarations?  
 Can such systems accommodate processing of pre-arrival cargo and goods declarations? 
  Because pre-arrival processing is an “exception” to normal declaration processing and 
requires a different workflow, Members may wish to consider whether changes may be 
required to cargo and declaration processing system functionality to accommodate the lodging and processing of pre-arrival declarations.    
 Do such systems allow electronic submission of supporting documents? 
  
  TN/TF/W/143/Rev.4  
 
- 72 - ARTICLE 7.1 PRE-ARRIVAL PROCESSING 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note26: 
 
  1.  
 
 
                                               
26 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 73 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 74 - 
 
  2. Separation of Release from Final Determ ination and Payment of Customs Duties, 
Taxes, Fees and Charges 
Legal Text 
2.1  [Each Member [shall] [is encouraged to] ad opt or maintain procedures [providing][allowing] 
an importer [or its agent] [the opportunity] to obtain the release of goods prior to final 
determination and payment of customs duties, ta xes, fees and charges, upon provision of 
sufficient guarantee [as determined by the Member itself] [where these are not determined at or 
prior to arrival] [where there is delay in the final determination of customs duties, taxes, fees and 
charges].] 
2.2 
 Alt. 1:  Where [all regulatory requirements have been met and where], upon arrival of the goods, 
there is a delay in the final determination of customs duties, taxes, fees and charges, each 
Member shall allow an importer or its agent to obtain the release of goods [as soon as possible 
after their arrival and] prior to such determination, upon provision of sufficient guarantee in the form of a surety, a deposit or some other appropriate instrument which shall not exceed a 
[reasonable][ maximum] estimate by Customs of the customs duties, taxes, fees and charges for 
which the goods may be liable.  [This guarantee shall not represent an indirect protection to domestic products or a taxation of imports for fiscal purposes.].[In cases where an offence has 
been detected, a guarantee may be required for the fine and penalty that may be imposed.] 
Alt.2 [In cases where, upon arrival of goods, there is a delay  in the final determination of customs 
duties, taxes, fees and charges on imported good s and where all other import requirements have 
been met, Members shall allow the importer of goods to withdraw them from Customs [without 
undue delay,][promptly upon arrival] if[, where so required,] the importer provides sufficient guarantee in the form of a surety, a deposit or some other appropriate instrument [as determined 
by the Member,] covering the ultimate payment of Customs duties, taxes, fees and charges for 
which the goods may be liable.  
In cases where an offence has been detected [and when the goods concerned are not considered 
as essential productions of an inquiry into the offence], a guarantee may be required for the [value,] fine and penalty which may be imposed.] 
2.3  
Alt.1  The guarantee shall be discharged without delay when it is no longer required for its 
intended purpose. 
[Alt.2  Once the Member has determined that its requirements for customs duties, taxes, 
fees and charges have been satisfied [and all regulatory requirements have been met], the 
guarantee for the goods shall be discharged without undue delay, unless the guarantee covers multiple transactions.]   
2.4 Nothing in these provisions shall affect the right of a Member to examine, detain, seize or 
confiscate or deal with the goods in any manner not otherwise inconsistent with the Members WTO 
rights and obligations. [This article is not intended to cover cases which involve violations of 
Members' laws or fraud: in such situations, the release of the goods should be governed by Members' laws.] 
________________________ 
Notes 
What activity does this proposal regulate? 
Release of imported goods from Customs TN/TF/W/143/Rev.4 
 
- 75 - 
 
  What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
  Members shall allow importers to obtain release of their goods, under a guarantee [if 
required], prior to the final determination and payment of customs duties, taxes, fees and 
charges [where there is a delay in that final determination] 
  Any required guarantee shall be limited in amo unt to the equivalent of duties, taxes, fees 
and charges to which the goods may be liable, as determined by Customs 
  If the importer commits an offense, Customs may require a guarantee for the potential 
fine or penalty as a condition for release of the goods (however, release of goods in cases of violations of law or fraud shall be  determined by each Member’s law)  
  Customs shall discharge the guarantee without delay when no longer required for its 
intended purposes/when all requirements have been met 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does Customs have authority to release imported goods before the final determination and 
payment of duties, taxes, fees and charges under the conditions described in the proposal? 
  Customs legislation should allow Customs to release imported goods [prior to final 
determination and payment of duty and tax] [w here there is a delay in final determination 
of tax and duty], subject to provision of a security.   
  Note that the Article 7.2 proposals expand Member’s existing obligations under the WTO 
customs valuation agreement.  Article 13 of that agreement provides that if the final 
determination of customs value of goods is dela yed, the importer shall be able to obtain 
their release from customs, subject to provis ion of a sufficient guarantee to cover the 
customs duties for which the goods may be ultimately liable, if so required. 
 Does your legislation provide for use of cu stoms guarantees?  Are national rules and 
practices related to such guarantees consistent with the provisions of the proposed measure, namely  
 are the permitted types of guarantees prescribed?  
 are guarantee amounts limited to the amo unt of customs duty, taxes, fees and 
charges at stake?  
 are guarantees required to be discharged in a timely manner?  
To enable the procedure, the legislation shou ld provide for use of customs guarantees.  
This would typically include rules on the ty pes of security permitted to be used; the 
calculation of security amounts; and the procedures for discharge of the security.  Any 
such rules should be consistent with the disciplines concerning guarantees described in the 
proposed measure.   
B. Procedures 
 Are the rules and conditions for the importer’s use of the procedure documented and 
published, such as: 
 requirements as to provision of a guarantee 
 time periods for comple tion of formalities  
 form and content of required declaration(s)? 
The procedure may take the form of a two-step process.  For example, in some countries, 
the importer submits a declaration with the minimal information required by Customs to 
determine if the goods can be released (e.g., the goods are not prohibited and comply with 
any restrictions), and later submits a supplementary declaration with all information TN/TF/W/143/Rev.4 
 
- 76 - 
 
  Customs requires to assess and collect duties, taxes, fees and other charges.  The form, 
content, and timing of these submissions should be prescribed. 
Sanctions and penalties may be prescribed for failure to complete formalities within the 
specified period.  Legislation may also set out rules for charging interest, if any.  
Note however, that Members may have a one-step process in place (not the “simplified 
procedure” described above) under which the goods are released under a guarantee but 
the verification of the import declaration will be done at a later stage without the importer having to file a supplementary declaration.  
 Are procedures established to ensure Customs processing and release of goods consistent 
with the proposed measure? 
  Such procedures might define the conditions under which Customs may allow release of 
goods where offenses are found and the processes to ensure that all items released are 
properly accounted for and duty paid within required time periods following release.   
E. Communication and Information Technology 
 Is an automated processing system used to process import goods declarations?  
 If so, does such system provide functionality to allow the processing/control of an import 
transaction in two separate steps ( e.g., release under guarantee + final determination and 
payment of duties and taxes (and discharge of the guarantee))?  
  TN/TF/W/143/Rev.4  
 
- 77 - ARTICLE 7.2 SEPARATION OF RELEASE FROM FINAL DETERMINATION AND PAYMENT OF CUSTOMS DUTIES, TAXES AND FEES AND 
CHARGES 
  I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
   1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
 
  1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology:    1.  
F. Equipment & Infrastructure: 
 
  1.  
G. Other Issues to Note27: 
 
  1.  
 
                                               
27 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 78 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 79 - 
 
  3. Risk Management 
Legal Text28 
3.1 Members shall apply [, to the extent possi ble,] risk management to customs control in 
connection with importation, exportation and transit.    
[Bis:  A Member shall apply [, to the extent possible,] a common risk management system across 
its entire territory.]  
3.2 Members shall concentrate customs control [and other relevant border controls] on high risk 
consignments and expedite the release of low risk consignments.  [3.3 [Members shall base risk management] [In applying risk management, Members shall use] 
[on] appropriate selectivity criteria, such as, inter alia , HS code, nature of the goods, country of 
origin, country from which the goods were shippe d, value of the goods, compliance record of 
traders, type of means of transp ort and purpose of the stay of the goods in the Customs territory.] 
 
3.4 Members shall design and apply risk management in a manner as to avoid arbitrary or unjustifiable discrimination [under the same conditions], or disguised restrictions to international 
trade. 
 [3.5 To the extent possible, double controls sh all be avoided in the release of goods between 
Members of a customs union when this is under taken in entry or exit of the countries.] 
 
[3.6 Definitions:  
(a) Risk means the potential for non-compliance with customs and/or other relevant laws, 
regulations or procedural requirements connected with the importation, exportation or transit of goods. 
 
(b) Risk Management means the systematic a pplication of management procedures and 
practices providing customs [and other relevant border agencies] with the necessary information in order to address movements or consignments which present a risk. 
 
(c) Customs Control means measures applied by the customs to ensure compliance with 
the laws and regulations [or procedural  requirements] which the Customs is 
responsible for enforcing.] 
_______________________ 
Notes 
What activity does this proposal regulate? 
The methodology or practices that Customs uses to determine which import, export or transit 
transactions or operators should be subject to co ntrol and the type and degree of control to be 
applied.   
What authorities are di rectly concerned?  
  Customs 
What are the new requirements? 
  Members shall apply risk management to customs control in connection with import, 
export and transit of goods  
  Members shall concentrate customs control [and other relevant border controls] on high 
risk consignments and expedite the release of low-risk goods  
  Members shall use appropriate selectivity criteria in applying risk management  
                                               
28 Includes similar issues rela ting to transit in L.4(c). TN/TF/W/143/Rev.4 
 
- 80 - 
 
  What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does the legislation allow/require Customs to apply controls on import, export or transit 
goods selectively, on the basis of risk management principles? 
Legislation should allow Customs the discretion to exercise controls on a selective basis, 
including such controls as they perform on behalf of other border agencies.   
Legislation that requires Customs to examine all or some specified number or percentage 
of transactions would generally not be compat ible with risk management principles.   
 Does Customs have a risk management strategy to make the best use of available 
resources?  
B. Procedures 
 Are policies established to ensure that customs controls ( e.g., physical examinations) on 
imported, exported, or transited goods are based on risk management principles?  
 Are policies and procedures established for the development, use and regular review of 
formal risk management plans? 
 Are policies and procedures established to ensure that risk information ( e.g., profiles and 
related control instructions) are disseminated to all relevant Customs offices and used in customs declaration processing? 
Customs should establish internal polices and working procedures to guide the risk 
management activity, to ensure cooperation and coordination of the unit responsible for risk management with customs operational offices, and to ensure that the application of customs controls are actually carried out on the basis of risk based decisions.   
C.  Institutional Framework 
 Is a unit(s) established within the customs administration that is responsible for risk 
management and intelligence in connection with customs control of import, export and 
transited goods?  
Typically, a unit responsible for risk management and intelligence is established in the 
central customs administration.  Regional or local risk units might also be established to 
coordinate and develop local risk criteria.   
 Are policies and procedures established to ensure that risk analysts have access to 
relevant information held in customs systems and records ( e.g., examination results, 
penalty and seizure reports, intelligence reports, investigation results, audits)?  
 Are policies and procedures established to allow risk analysts access to relevant 
information held by other government authorities or international sources? 
The risk management process involves identification of potential risks; analysis of the 
impact of the risks in terms of severity of their consequences and likelihood of occurrence; 
assessment or ranking those risks based on management priorities; and development and implementation of a plan to address the identified risks, balancing the priorities and the 
available resources.  Moreover, because threats and priorities change over time, there will 
be a need to monitor the efficacy and efficiency of the risk system on a continuous basis.  
Accordingly, the main activity of the unit is collection and analysis of information, from 
internal and external sources, concerning import and export operations and the persons 
involved therein, for the purpose of defining profiles of transactions that are most likely to 
be non-compliant.  These risk profiles are created using appropriate selectivity criteria (risk indicators) that describe the properties of the suspect transaction type (e.g., country of 
origin, transport route, shipper, etc.).  Risk profiles likewise may define the actions 
required to deal with the risk, which are carried out at the local offices.   
The risk unit is usually responsible for inputting and testing these risk profiles in the 
customs processing system, as well as monitoring the operation of the risk system to TN/TF/W/143/Rev.4 
 
- 81 - 
 
  ensure that profiles are kept current and th at examination requirements are consistent 
with workload and resources.   
D. Human Resources and Training 
 Are a sufficient number of qualified officers available and assigned to the risk management 
unit(s)?   
 Do risk analysts have training and skills sufficient to carry out risk assessment ( e.g., 
customs operational experience; risk manage ment methodology; use of databases and 
spread sheet software; data analysis and research)?  
 Are the relevant customs operational offices trained to ensure they carry out controls on 
the basis of risk management? 
Customs operational offices may also require training to ensure proper coordination with 
the risk unit and that the outputs of the risk analysis are actually used to concentrate 
controls on the identified high risk shipments  
E. Communication and Information Technology 
 Is an automated processing system(s) used to process cargo and goods declarations?  
 Do such system(s) have selectivity functionality? 
 Do such system(s) allow customs users to record the results of examinations of import, 
export or transit transactions selected for control? 
Although not essential, and depending upon th e amount and kinds of data available, the 
risk analyst’s work can be usefully supported by automated tools, such as pattern or trend 
analysis tools.  
Most automated customs processing systems include selectivity functionality, which 
automatically evaluates and selects for control those submitted declarations that match 
risk profiles.  Most customs systems also include functionality to allow a customs officer to record the results of inspections of selected goods (an “inspection act”), which will be an 
important feedback to risk analysts to help them monitor the system and make necessary 
adjustments.   
Nevertheless, selectivity and inspection can be operated as a manual/paper- based 
process.    
  TN/TF/W/143/Rev.4  
 
- 82 - ARTICLE 7.3  RISK MANAGEMENT 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note29: 
 
  1.  
 
                                               
29 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 83 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 84 - 
 
  4. Post-Clearance Audit 
Legal Text 
Definition Post-clearance audit is an audit conducted by customs subsequent to the release of goods to 
ensure compliance with customs and other related laws and regulations. 
7.4.1 Each Member shall [, where possible,] adopt po st-clearance audit, with a view to expediting 
the release of goods. 
[7.4.2 Each Member shall conduct post-clearance audits in a transparent manner.  Members shall 
notify the persons [concerned] [audited] of the resu lts of each audit, their respective rights and 
obligations, and the evidence considered, and reasons for the results.] 
7.4.3 Members acknowledge that the information obtained in post-clearance audit may be used in 
further administrative or judicial proceedings. 
7.4.4 Members shall, wherever practicable, use the result of post-clearance audit in applying risk 
management. 
________________________ 
Notes 
What activity does this proposal regulate? 
Customs verification of compliance with customs and related laws and regulations through 
examination of the trader’s books and records at his premises following release of the goods   
What authorities are di rectly concerned?  
  Customs 
What are the new requirements? 
  Members must use post-clearance audit [where possible] “with a view to expediting the 
release of goods” and, wherever practi cable, to inform risk management  
  Audits must be transparent and the persons subject to audit should be notified with 
information about audit results  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does Customs have authority to examine books and records at business premises? 
 Are the persons subject to post-clearance audit defined in your legislation? 
 Are persons with customs obligations required to keep and show books and records related 
to customs transactions for defined period of time? 
 Is Customs required to conduct audits in a transparent manner including the notifications 
described in paragraph 7.4.2 (that is, persons audited shall be notified of audit results, including the evidence considered and reasons for the results, as well as their rights and 
obligations)? 
In addition to those mentioned in the prop osal, these rights and obligations typically 
include the right to notification at the outset of the audit, right of administrative and/or 
judicial appeal, and right to protection of confidential information.   TN/TF/W/143/Rev.4 
 
- 85 - 
 
   Are penalties prescribed for audit-related or record keeping violations or offenses?   
B. Procedures 
 Are policies and procedures established to ensure that audit results are incorporated in 
overall risk management?  
 Are standard policies and procedures established to guide field audits, including procedures 
to ensure the rights of persons subject to audit ( i.e., notification of audit, disclosure of 
audit report, notification of audit results)?  
Internal policies and procedures would guide the activities of the audit unit(s), including 
development of audit programs, the selection of persons/companies for audit, carrying out 
the audit at the trader’s premises, and analyzing audit results.   
Procedures should also ensure coordination and cooperation between the audit units and 
other customs operational offices, including sharing of audit results for use in risk 
management.   
C. Institutional Framework 
 Is a dedicated unit designated/established for the administration of audit and carrying out 
post-clearance audits?  
Customs administrations generally establish a central functional unit responsible for 
customs audit, and may establish one or more subordinate units in local offices. 
PCA has an interface with many other areas within the Customs administration, including 
risk management and intelligence, enforcement, debt/revenue collection and legal support.  The organizational and management structure should therefore reflect this and facilitate close working and effective communication among these areas. 
   
D. Human Resources and Training 
 Are a sufficient number of qualified officers available and assigned to the audit unit? 
 Is the Customs audit staff properly trained? 
Post-clearance audit requires specific expe rtise and training in accounting and audit 
standards and techniques, an understanding of trader financial systems, computer-based 
accounting systems, as well as knowledge of cu stoms rules, particularly customs valuation, 
classification and origin.   
In some cases, external support may be necessary to provide the specialist skills.  With 
regard to knowledge of transfer pricing, assistan ce may be sought from direct tax officials.  
E. Communication and Information Technology 
 Does the Customs audit staff have sufficient an alytical tools to support the audit function? 
Auditors may require specific software tools or programs to capture and analyze audit 
results or make audit selections.  
  TN/TF/W/143/Rev.4  
 
- 86 - ARTICLE 7.4 POST-CLEARANCE AUDIT 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note30: 
 
  1.  
 
                                               
30 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 87 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 88 - 
 
  5. Establishment and Publication of Average Release Times 
Legal Text31 
5.1 Members [shall] [are encouraged to] measure and publish their average release time of 
goods periodically and in a consistent manner [, using tools such as, inter alia , the WCO Time 
Release Study].32 
5.2 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. 
 
[5.3 In case of any undue delay in the releas e of goods with respect to the average time 
published, and upon written request by the trader, Members are encouraged to inform, in writing, the reasons for the delay.] 
________________________ 
Notes 
What activity does this proposal regulate? 
Measuring the performance of customs and other bo rder agencies with respect to the release of 
goods  
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What is the new requirement? 
 Members shall measure and publish, on a periodic basis and in a consistent manner, the 
average time it takes to release goods; 
 Members should share their experience in carrying out these measurements with the WTO 
trade facilitation committee; 
 Members should inform traders of the reasons for undue delays in release of goods 
compared to the published average, if requested to do so in writing. 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Has Customs (or other responsibility authority) established a formal policy to implement 
and publish the results of a time release study on a regular basis?   
Policy and procedures for undertaking the study should be established by Customs but 
Customs should coordinate with other border agencies in order to improve the accuracy.  
This policy may define the goal, scope and frequency of the study, as well as roles and responsibilities of the relevant staff in carryin g out the study and publication of results.   
The general goal of a study is to determine the average time elapsed between the arrival 
of the goods to the country (or, possibly, a la ter point in the process, such as when the 
goods declaration is submitted to Customs) and their release to the importer or agent.  
Some studies also measure the time to complete the intermediate steps in that process to 
better find the bottlenecks.  Activities that relate to the calculating and recording of the time needed by Customs and other border agencies to release goods can provide pertinent information to guide any necessary process impr ovements or identify desirable regulatory 
changes to ensure the effective facilitation of trade. 
                                               
31 This section does not apply to a Member where imported goods are generally released instantly on 
arrival. 
32 Each Member may determine the scope and methodology of such average release time measurement 
in accordance with its needs and capacity. TN/TF/W/143/Rev.4 
 
- 89 - 
 
  Accordingly, measurement is made on the basis of all or a sample of import transactions 
over some representative period of time at all or some customs offices.  Some or all of the 
necessary information might be extracted from the customs and/or port automated 
processing system(s), if available.   
B. Procedures 
 Has the Customs Administration, in coordination with other border agencies, established 
procedures for periodic carrying out and publis hing the results of the Time Release Study? 
 Has customs, in coordination with other border agencies, already conducted any Time 
Release Study (TRS)? 
The WCO Time Release Study is a tool used by Customs administrations to develop 
procedures for periodic measuring of time requ ired for release of goods. The tool has been 
initially designed for inbound goods, but has been updated in 2011 to respond to the 
current realities and demands (measuring efficiency of export procedures, coordinated 
border management, customs-business partnership programmes, customs-to-customs cooperation, regional integration etc). The WCO TRS Version 2 also includes a model press 
release, as well as a number of national prac tices, guide for the TRS on-line software and 
other practical guidance.  
C. Institutional Framework 
 Has Customs (or other responsible authority) formally delegated responsibility for 
periodically carrying out and publishing the results of the periodic time release study? 
Typically the time measurement study is le d by the Customs authority, which usually 
controls most of the relevant data and processes.   
Coordination and cooperation with private sector actors or other border authorities may be 
required to take the measurement where, for example, cargo arrival processes are under the responsibility of a port authority or are ca ptured by the port system or involve other 
border agencies.   
D. Human Resources and Training 
 Are a sufficient number of qualified persons av ailable/assigned responsibility for planning, 
design, and implementation of the time release study and analysis of results? 
 Are the persons assigned responsibility for th e task trained in the design, implementation 
and analysis of a time release study?  
Customs management would assign qualified persons who are trained in the measurement 
methodology (such as the WCO Time Release Study), and who will be responsible to 
scope, design and carry out the survey and to analyze and publish the results.  Typically, this requires a small team only. 
E. Communication and Information Technology 
 Does the customs automated processing system (if any) include the functionality to 
support a time release study? 
If a customs automated system is available, do es it capture and allow a user to access the 
data required to support a time release st udy (e.g., time-stamps declaration events or 
processing steps)? 
 Does Customs use the TRS Online Software? 
The WCO has developed the TRS Online Software in cooperation with the World Bank for 
the use of WCO Members.  The software has functions for developing a survey questionnaire in order to collect data, completing an analysis and producing a report on a 
TRS.  A Basic Guide to use the WCO TRS Online Software is attached in Appendix 4 to the 
TRS Version 2. 
   
  TN/TF/W/143/Rev.4  
 
- 90 - ARTICLE 7.5 ESTABLISHMENT AND PUBLICATION OF AVERAGE RELEASE AND CLEARANCE TIMES 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note33: 
 
  1.  
 
                                               
33 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 91 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 92 - 
 
  6. Trade Facilitation Measures  for Authorized Operators 
Legal Text34 
6.1 Each Member [shall][may] provide additional trade facilitation measures related to import, 
export and transit formalities and procedures, as lis ted in  paragraph 6.3, to operators that meet 
specified criteria, hereinafter called [authorized operators]. 
Nothing in this section precludes a Member from offering any of these facilitation measures to all 
operators. 
6.2 [The specified criteria shall be related to compliance, or the risk of non-compliance, with 
requirements specified in a Member's laws, regulations or procedures [, which may arise as a 
result of providing a facilitation measure under paragraph 6.3].] The specified criteria, which shall be published, may include: 
(a) An appropriate record of compliance with customs and other related laws and 
regulations, 
(b) A system of managing records to allow for necessary internal controls, and 
(c) Financial solvency, including, where appropriate, provision of a sufficient 
security/guarantee. 
 The specified criteria to qualify as an [authorized operator] shall not:  
(a) be designed or applied so as to afford or create arbitrary or unjustifiable 
discrimination between operators where the same conditions prevail; 
[(b) include a requirement that the owner of the operator be a national of the 
Member;] or, 
[(c) include a requirement based on [the size of the operator or] [the value or volume 
of the operator's imports or exports].] 
 
6.3 The trade facilitation measures provided to [authorized operators] [shall] [may] include [at 
least X] measures, inter alia : 
(a) Reduced documentary and data requirements as appropriate; 
(b) Fewer physical inspections and examinations [as appropriate]; 
(c) Rapid release time; [(d) Deferred payment of duties, taxes, fees and charges;]  (e) [Use of comprehensive guarantees] [and/or reduced guarantees]; 
[(f) A single customs declaration for all imports or exports in a given period;] [and] 
(g) Clearance of goods at the premises of the [authorized operator] or another place 
authorized by customs.] 
6.4 [Members shall develop [authorized operators] schemes on the basis of international 
standards, where such standards  exist, except wh en they would be an inappropriate or ineffective 
means for the fulfillment of the legitimate objectives pursued.] 
 
6.5 In order to enhance the facilitation measures provided to operators, Members shall afford to 
other Members the possibility to negotiate mutual recognition of [authorized operator] schemes [on the basis of international standards.] 
                                               
34 Includes similar issues rela ting to transit in L.4(c). TN/TF/W/143/Rev.4 
 
- 93 - 
 
  [6.6.  In order to promote trade facilitation benefits, Members shall share information within the 
Committee about authorized operator schemes in force.]35 
________________________ 
Notes 
What activity does this proposal regulate? 
Special or preferential customs treatment provided to reliable traders 
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
  Members shall provide certain additional trade facilitation benefits to “authorized 
operators,” or those traders who Customs has determined present a low risk of non-compliance with legal requirements.   
  Members shall publish the qualification criteria  
  Members’ authorized trader schemes shall be based on international standards, unless 
inappropriate or ineffective 
  A Member shall afford other Members the possibility to negotiate a mutual recognition of 
their respective authorized trader schemes  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Is Customs authorized to provide qualifying traders with additional facilitations in 
connection with their imports, exports, and transits? 
Customs should have authority to vary or simplify the usual import, export and transit 
formalities for the benefit of the authorized oper ators.  Typically, this authority is given in 
the customs legislation. 
 Have international standards been taken into account in the design of the authorized 
trader program?  
Customs should document and publish its author ized trader scheme.  As indicated in the 
proposal, the scheme should be designed on the basis of international standards unless 
such standards are found to be inappropriate or ineffective to fulfilment of legitimate 
objectives.   
An authorized trader scheme would typically set out the scope of the authorized trader 
program, the eligibility criteria, the potential simplifications authorized operators may 
utilize, as well as the conditions and procedures for granting, modifying or terminating 
authorized trader status.    
 Are the criteria for qualifying as an authoriz ed trader defined and published?  Do such 
criteria include any of those prohibit ed by Article 6.2 of the proposal? 
 Do the additional facilitations provided under your authorized trader program include some 
or all of the facilitations listed in Article 6.3 of the proposal?  Which are not provided? 
 Are the conditions and procedures for granting , modifying or terminating authorized trader 
status defined?  
 Does Customs have authority to enter into agreements with other WTO Members for the 
mutual recognition of authorized trader schemes? 
                                               
35 Members agreed that the question of the work of the Committee should be considered for discussion 
in a cross-cutting manner at a later stage. TN/TF/W/143/Rev.4 
 
- 94 - 
 
  B. Procedures 
 Are procedures defined for submission and review of applications for authorized operator 
status? 
Typically, these procedures would require Customs to assess the risk of the applicant’s 
non-compliance with customs rules [if he were permitted to use the additional 
facilitations], taking into account such factors as the trader’s record of compliance with 
customs requirements over a period of time, the trader’s financial stability, and the reliability of the trader’s internal customs controls and systems.   
A customs audit or review of the trader’s op erations may be a pre-condition to approving 
the application; a financial guarantee may also be required from the trader for use of simplified procedures.   
Accordingly, a functioning risk-management and customs audit capability within the 
customs administration would be important to the effective operation of an authorized 
trader program. 
 Are rules or procedures defined for the simplified customs processing of imports/exports or 
transits allowed authorized operators?  
 Are procedures defined for Customs monitoring  authorized operators to ensure continued 
compliance with eligibility criteria?  
C. Institutional Framework 
 Has responsibility for administration of the au thorized operator program been delegated to 
a customs administration functional unit? 
Responsibility for administration of the auth orized trader program should be formally 
established, as well as the cooperation and coordination with other customs functional 
units.   
Frequently, the program is managed by the same functional unit within the customs 
authority that is responsible for oversight of customs risk management. 
D. Human Resources and Training 
 Are customs clearance officers trained in the simplified procedures allowed authorized 
operators? 
The additional trade facilitation measures offered to authorized traders may require 
implementation of new or modified customs procedures related to clearance of goods or to payments.  Training of customs border officials in these new or modified procedures may 
therefore be required.   
E. Communication and Information Technology 
 Can customs automated processing systems accommodate the clearance and/or payment-
related simplifications that are provided to authorized operators? 
  
  TN/TF/W/143/Rev.4  
 
- 95 - ARTICLE 7.6 TRADE FACILITATION ME ASURES FOR AUTHORIZED OPERATORS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note36: 
 
  1.  
 
                                               
36 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 96 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 97 - 
 
  7. Expedited Shipments 
Legal Text 
7.1 Each Member [shall][may] adopt or maintain procedures allowing for expedited release of 
at least those goods entered through air cargo facilities to persons that apply for such treatment, while maintaining customs control.
37  If a Member employs criteria limiting who may apply, the 
Member may, in published criteria, require that the applicant shall, as conditions for qualifying for 
the application of the treatment described in paragraphs 7.2 (a) - (f) to its expedited shipments:  
(a) Provide adequate infrastructure [and reimbursement of customs-related 
expenses
38 to allow customs to process its expedited shipments], in cases where 
the applicant fulfills the Member's requirements for such processing to be performed at a dedicated facility; 
(b) Submit in advance of the arrival of an expedited shipment the information 
necessary for release; 
(c) Be assessed fees limited in amount to the approximate cost of services rendered in 
providing the treatment described in paragraph 7.2 (a) – (f); 
(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) Assume liability for payment of all custom s duties, taxes, and fees and charges to 
the customs authority for the  goods; 
(f) Have a good record of compliance with customs and other related laws and 
regulations; 
[(g) comply with other conditions directly related to the effective enforcement of the 
Member's laws, regulations and procedural requirements, if necessary for reasons attributable to differences between the Member's expedited release procedures and 
its non-expedited release procedures.] 
[h. register with relevant authorities within the customs territory subject to the 
domestic legislation;   
i. fulfil the obligations of  visual examination of goods in receipt thereof for the 
purpose of trade security; 
j. actively report suspicious information to the customs to ensure the compliance with 
relevant laws and regulations; and 
k. assume liability to customs for the goods in the same manner as if it is the sole 
carrier.] 
7.2 Subject to paragraphs 7.1 and 7.3
39, Members shall: 
 
(a) Allow, prior to the arrival of an expedited shipment, for the submission and 
processing, including through electronic means, of information necessary for the 
release of the shipment40; 
                                               
37 In cases where a Member has an existing procedure that provides the treatment in paragraph 2, this 
provision would not require that Member to in troduce separate expedited release procedures. 
38 Consider reimbursement of customs-related expenses at non-dedicated facilities. 
39 This addition is intended to make clear that the treatment in paragraph 7.2 need not be provided if 
the conditions in paragraph 7.1 have not been met or, as provided in paragraph 7.3, if authorities consider it necessary to obtain additional information or conduct screening or examine goods.  Also, paragraph 7.3 has 
been modified to confirm that expedited treatment need not be provided to restricted goods. 
40 This language may be dropped from the proposed ar ticle should it be adequately addressed in the 
context of the proposal on release and clearance. TN/TF/W/143/Rev.4 
 
- 98 - 
 
  (b) Minimize the documentation required for the release of expedited shipments, [as 
appropriate], [including, to the extent possible, providing for release based on a 
single submission of information on all goods of de minimis  value in the expedited 
shipments;] 
(c) Provide for expedited shipments to be released under normal circumstances within 
[[3][6][24] hours][a reasonable period of time] [consistent with national rules and 
procedures] after arrival, provided the in formation required for release has been 
submitted; 
[(d) Apply [without regard to weight or valu e][with respect to the nature of the goods], 
[without prejudice to the right of the Member to differentiate documentation 
requirements based on value or consider value as part of its risk management decisions];] 
[(e) Allow [under conditions deemed fit by the customs] for the release of expedited 
shipments before and without prejudice to the final determination and payment of the applicable customs duties, taxes, fees  and charges owed, if, where so required, 
sufficient guarantee is provided in the form  of a surety, a deposit, or some other 
appropriate instrument, covering the ultimate payment of the customs duties, taxes and fees in connection with the importation of the expedited shipments,
41] 
and 
 [(f) Provide for a de minimis shipment value[, to the extent possible,] for which 
customs duties and taxes will not be collected [aside from certain prescribed goods]
42.] 
[7.3 Nothing in paragraphs 7.1 and 7.2 shall affect the right of a Member to examine, detain, 
seize, confiscate or refuse entry to goods, or to carry out post-clearance audits, including in connection with the use of risk management systems [in a manner not otherwise inconsistent with 
the Member's WTO rights and obligations].  Further,  for goods subject to [excise taxes, or] import 
licensing or similar requirements, nothing in these provisions shall prevent a Member from collecting customs duties or taxes or from requirin g, as a condition for release, the submission of 
additional information and the fulfilment of non-automatic licensing requirements.] 
_____________________________ 
Notes 
What activity does this proposal regulate? 
Documents and goods imported by air express-delivery operators and other expedited shippers  
What authorities are di rectly concerned?  
 Customs 
 Airport owner/operator 
What is the new requirement? 
 Members shall establish special facilitative procedures (as described in paragraph 7.2) to 
allow expedited release of at least those goods entered through air cargo facilities  
 Members may permit only those persons or firms who fulfil the criteria listed in 
subparagraphs 7.1 to apply for expedited release treatment 
 Criteria for application for expedited release treatment shall be published  
                                               
41 This language may be dropped or modified in ligh t of the language used in Article 7.2, release and 
clearance. 
42 By virtue of the fact that the goods described in  the last sentence of paragraph 7.3 need not be 
provided expedited treatment, the de minimis  provision would not interfere with  collection of duties and taxes 
of such goods ( e.g., liquor).  Furthermore, this provision would not require Members to introduce separate de 
minimis  shipment value for goods subject to expedited release procedures. TN/TF/W/143/Rev.4 
 
- 99 - 
 
  What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does Customs have the authority to provide expedited release of goods entered through 
air cargo facilities on the request of an operator?   
 If a person is required to make a prior application to use the expedited release procedures 
described in Article 7.2(a)-(e), are the applicat ion criteria documented and published?  Are 
they consistent with those listed in Article 7.1(a)-(k)?   
 Are qualified persons permitted to use all of the simplified procedures that are listed in 
Article 7.2, including: 
 pre-arrival processing;  
 release prior to final determination and payment of duty and taxes, subject to 
provision of a guarantee;  
 one advance declaration covering all consignments that do not exceed a specified de 
minimis  value 
 a de minimis  shipment value for which duties and taxes will not be collected? 
There should be a legislative basis to allow each of the expedited release simplifications 
listed in paragraph 7.2 (and subject to the qu alifications described in paragraph 7.3).  
For example, legislation should provide for use of pre-arrival submission and processing of 
import documents; for submission of a consolidated declaration for all goods of de minimis 
value; for waiver of collection of duty on low-value goods; etc.    
Finally, there should be a legislative basis for the operator’s provision of a financial 
guarantee, which is typically a condition for use of these simplified procedures. 
 Does Customs have authority to carry out customs processing and controls at the premises 
of an operator (if required)? 
 Are the conditions and procedures for Customs modification or termination of a person’s 
authorization to use expedited release procedures documented and published? 
B. Procedures 
 Are procedures defined for the person’s submission of, and Customs review and decision 
on, applications for use of expedited release procedures ( e.g., form and content of the 
application; period for Customs decision, the form and manner of notification of decision, rights of appeal, fees, etc.)? 
These procedures would be required for Customs evaluation and decision of applications 
(which may involve Customs checks of the operator’s physical facility and control systems) 
as well as Customs monitoring approved operators to ensure continued compliance with conditions. 
 Are procedures/policies defined to ensure Customs rapid release of expedited shipments?  
Procedures for declaration, release and customs control under the expedited shipment 
procedures should be defined.  Many countries follow the WCO immediate release 
guidelines, which provide for different declaration processes and data requirements 
depending on the value and nature of the goods. 
 Are coordination mechanisms in place with other relevant border agencies? 
C. Institutional Framework 
 Has responsibility for implementation and over sight of an expedited shipper program been 
delegated to a functional unit within the customs administration? TN/TF/W/143/Rev.4 
 
- 100 - 
 
  D. Human Resources and Training 
 Are customs clearance officers trained in the expedited release procedures? 
 Is a sufficient number of qualified customs o fficers available and assigned to oversee 
expedited shippers? 
E. Communication and Information Technology 
 Is there an automated system for electronic submission and processing of cargo and/or 
goods declaration data?  
 Can such systems accommodate the expedited release procedures listed in Article 7.2 
(e.g., pre-arrival declaration; release on limited data; release without payment of duty/tax 
subject to provision of a guarantee)? 
Changes may be required to customs automated cargo (manifest) and goods declaration 
systems to accommodate the expedited shipment channel.   
F. Infrastructure and Equipment 
 Are facilities or resources required by Cust oms for implementation of expedited release? 
Customs and other border agencies may allow processing and release of expedited 
shipments to be carried out at the operator’s facility or other specialized facilities, such as 
a designated courier shed or terminal, and ou tside Customs normal business hours.  This 
may have impacts on Customs and other border agency personnel resources, as well as 
costs in maintaining at that location the facilities and equipment necessary to carry out 
supervision and control.    
  TN/TF/W/143/Rev.4  
 
- 101 - ARTICLE 7.7 EXPEDITED SHIPMENTS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note43: 
 
  1.  
 
                                               
43 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 102 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 103 - 
 
  8. Perishable goods 
Legal Text 
8.1  Each Member shall limit the controls applied to the importation of perishable goods to the 
minimum necessary to ensure compliance with its WTO-consistent laws and regulations.  
8.2  Each Member shall provide for the releas e of consignments of perishable goods under 
normal circumstances within the shortest possible time so as to preserve the quality and commercial value of the goods, provided the information required for release has been submitted. 
 
8.3  When scheduling examinations, each Member  shall give priority to the examination of 
perishable goods with a view to expediting the release of such goods and avoiding their loss or 
deterioration. 
 
8.4  At the request of the importer, based on a justified risk of deterioration, the importing 
Member shall provide for the clearance of a consignment of perishable goods, at least at its major 
ports of entry, outside the business hours of Customs and other relevant authorities.  
 8.5  At the request of the importer, the importing Member shall allow consignments of perishable 
goods to be cleared at the premises of the importer  or at the premises of a third party designated 
by the importer. The importing Member may requ ire that such premises are approved, on the 
basis of reasonable criteria, by its relevant authorities.  
8.6  When a consignment of perishable goods has to be held pending the results of an 
examination, the importing Member shall allow the goods to be stored in appropriate conditions for their conservation where available, for example by  immediately allowing the importer to store the 
goods in approved facilities outside the Customs premises or providing such facilities itself. 
 8.7  In cases where a consignment of perishable goods is damaged due to a delay in its release 
or clearance, and at the request of the importer , the importing Member shall promptly provide a 
written explanation on the reasons for the delay. 
________________________ 
Notes 
What activity does this proposal regulate? 
Customs clearance and release of imported “perishable goods”
44 
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies involved in the release of perishable goods 
What is the new requirement? 
Members shall adopt or maintain procedures for the importation of perishable goods that:  
 limit controls to the minimum necessary to ensure compliance; 
 allow release within shortest possible time; 
 give priority to such goods when scheduling examinations; 
 allow clearance, on request, outside Customs normal business hours and/or at the 
importer’s premises (or the premises of a designated third party); 
                                               
44“The co-sponsors recognize that a definition for perishable goods may be necessary for the sake of 
more clarity about the coverage of the proposal. At this stage, the co-sponsors opted for not including a 
definition in the proposed text, since this issue coul d benefit from a broader and more detailed discussion 
among all Members. The co-sponsors, however, take th is opportunity to share their views on the possible 
coverage of this proposal. For us, the trade facilitation  measures proposed below sh ould be limited only to 
those goods that decay quickl y, especially if not stored properly (e.g. fruits and vegetables, meat, fish, cut 
flowers etc.). Furthermore, Members may consider the possibilit y of extending the coverage of the proposal, or 
parts thereof, to live animals.” TN/TF/W/184 (5 December 2012). TN/TF/W/143/Rev.4 
 
- 104 - 
 
   allow such goods to be moved immediately to an appropriate storage facility where 
available, if release is delayed pending results of an examination; and  
 require Customs to give a prompt written explanation to the importer, on request, where 
delays in release or clearance result in damage to the goods. 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does Customs have authority to provide for th e expedited release of imported perishable 
goods? 
For example, the legislation of a number of countries allows Customs to release perishable 
goods directly on arrival, and prior to formal entry and payment of duty, upon the importer’s submission of application or simplified declaration with the minimal information required to determine whether they goods are admissible.  Typically, the importer is also 
required to provide a guarantee to ensure subsequent completion of clearance formalities 
and payment of any duty and taxes determined to be due. 
Other procedures that might be used to expedite release of perishable goods include, for 
example, pre-arrival processing of goods declarations, of the type described in Article 7.1 . 
 Does Customs have authority to clear imported perishable goods outside usual business 
hours? 
Absent 24/7 service, national customs legi slation typically authorizes the customs 
administration to provide import processing se rvices on request outside of normal business 
hours, subject to reimbursement of customs ov ertime costs.  Other conditions may include 
provision of a guarantee to ensure payment of costs and the availability of customs staff.   
Members may wish to ensure that its legislation contains such authority for overtime 
services related to clearance of perishable go ods, both with respect to customs services 
and those of other relevant border agencies (the animal health and food safety authorities, 
for example). 
Note that the proposal would allow Members to limit provision of overtime clearance 
services to cases where there is “a justified risk of deterioration” and only at major ports of 
entry. 
 Does Customs have authority to clear goods at the premises of the importer or those of a 
third party designated by the importer?   
For example, the legislation of some countries allows Customs to authorize importers to 
move perishable goods directly to their prem ises, where they are held pending submission 
of required import documentation and completion  of customs clearance.  This procedure is 
typically subject to a prior authorization.   
As stated in the proposal, this procedure also may be conditional on Customs approval of 
the premises, based on reasonable criteria (for  example, physical security of the premises 
and/or proximity to a customs office).   
 Is Customs required to provide the importer on request with a written explanation for 
delays in release and clearance of perishable goods, where such goods are damaged as a result? 
B. Procedures 
 Have Customs and the other relevant border agencies established operational procedures 
to ensure that examination and clearance of imported perishable goods are carried out as a matter of priority?  
Such procedures may provide for exchange of information among the relevant border 
authorities and coordination of controls to ensure expedited treatment.   TN/TF/W/143/Rev.4 
 
- 105 - 
 
   Are controls on imported perishable goods limited to the minimum necessary to ensure 
compliance with WTO-consistent laws and regulations? 
 Has Customs established procedures to allow importers to remove and store perishable 
goods in appropriate facilities pending results of examination (including facilities located outside the customs area)? 
D. Human Resources and Training 
 Are customs and other relevant border agent officers trained in procedures for the 
expedited release and clearance of perishable goods? 
E. Communication and Information Technology 
 If automated processing systems are used for clearance of goods, can they accommodate 
procedures/data requirements for expedited release of perishable goods? 
Expedited release of perishable goods may involve adoption of simplified procedures such 
as the “immediate delivery” or “special” or “prior” release described above under policy 
and legislative framework.  These procedures would vary the usual workflow for clearance of goods (e.g., release prior to submission of an entry and the calculation/payment of 
duty, etc).  Members may wish to consider whether existing cargo and declaration 
processing systems can accommodate such procedures. 
F. Infrastructure and Equipment 
 Are appropriate facilities available to impo rters - whether maintained by Customs or 
otherwise - for the storage of perishable goods pending their release?  
  TN/TF/W/143/Rev.4  
 
- 106 - ARTICLE 7.8 PERISHABLE GOODS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note45: 
 
  1.  
 
                                               
45 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 107 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 108 - 
 
  Article 8: Consularization 
1. [Prohibition of Consular Transaction Requirement 
Legal Text 
1.1 A Member shall not require a consular transaction46, including any related fee or charge, in 
connection with the importation of any good. [To ensure the authenticity of all commercial 
documentation, the Member should strengthen customs cooperation.] ] 
________________________ 
Notes 
What activity does this proposal regulate? 
Authentication of documents required for the importation of goods 
What authorities are di rectly concerned?  
 All border agencies 
What are the new requirements? 
 Consular transactions are prohibited  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 Does the legislation require consularization of any document that is submitted in 
connection with the importation of goods? 
Members should ensure that there is no legislative, policy, procedure or practice that 
would require consularization of documents that are submitted to Customs or other authority in connection with the importation of goods. 
If Customs or other border authority wishes to authenticate a particular a commercial 
document, the proposed measures suggests that a better approach will be through 
cooperation with the customs administration of the country in which the document originated (see Article 12).   
B. Procedures 
 Is there any policy, procedure or practice to require consularization of any document that 
is submitted in connection with the importation of goods? 
                                               
46 Defined as "the procedure of obtaining from a consul  of the importing Member in the territory of the 
exporting Member, or in the territory of a third party, a consular invoice or a consular visa for a commercial 
invoice, certificate of origin, manifest, shippers' export declaration, or any other customs documentation in connection with the importation of the good."    
  TN/TF/W/143/Rev.4  
 
- 109 - ARTICLE 8 CONSULARIZATION 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note47: 
 
  1.  
 
                                               
47 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 110 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 111 - 
 
  Article 9 Border Agency Coordination 
Legal Text 
 
1. A Member shall ensure that its authorities and agencies responsible for border controls and procedures dealing with the importation, export ation and transit of goods cooperate with one 
another and coordinate their activities in order to facilitate trade. 
 [2. A Member shall endeavour [may] to ensure that its authorities and agencies responsible 
for border controls and procedures dealing with the importation, exportation and transit of goods 
harmonize their procedures.] 
3. Members shall [, to the extent possible and practical,] cooperate with other Members with 
whom they share a common border and coordinate procedures at border crossings to facilitate 
cross-border trade.  Such cooperation and coordination may include: 
(i)    Alignment of working days and hours; [(ii) Alignment of procedures and formalities;  
(iii)  Development and sharing of common facilities; 
(iv)  Joint controls; (v) Establishment of one stop border post control 
(vi) [Establishment of expedited processes for goods in transit and physically separate 
infrastructure, such as transit lanes or berths
48] 
(vii) Exchange of information [in accordance with national legislation] [for conducting 
joint controls and recognition of inspection results] ] 
 
________________________ 
Notes 
What activity does this proposal regulate? 
 The activities of the different national border agencies in connection with an import, export 
or transit transaction  
 The activities of the border agencies of two Members in connection with trade across a 
shared border  
Which authorities are di rectly concerned?  
 All border agencies  
What are the new requirements? 
 National border authorities/agencies shall c ooperate and coordinate border controls and 
procedures to facilitate trade, and shall endeavour to harmonize their procedures  
 Countries with common land borders shall cooperate and coordinate procedures to facilitate 
cross-border trade  
                                               
48 Subject to how transit is covered in the Agreement, one might have to revisit transit in this article 
and decide whether to change the language  or delete it if covered elsewhere. TN/TF/W/143/Rev.4 
 
- 112 - 
 
  What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does legislation or government policy enable  or require national border agencies to 
coordinate, cooperate and assist each other in carrying out border control operations? 
 Is there an inter-agency agreement or memorandum-of-understanding that defines modes 
of cooperation among national border authorities? 
Coordination of activities of the domestic bord er authorities requires a legal basis.  Some 
countries have created a single border authority responsible for carrying out all functions 
related to import, export and transit of goods.   In other countries, where individual border 
authorities continue to administer their regulatory requirements independently, or in cooperation with customs, inter-agency regulations and/or MOU’s are commonly used. 
Such agreements typically concern the exchan ge of information and intelligence; exercise 
of joint operations and controls; common risk management; sharing of 
equipment/facilities; controls performed on behalf of other agencies, etc. 
 Are the tasks and competencies of each border agency clearly defined? 
A clear definition of the respective tasks and competencies of the border agencies reduces 
the possibility of overlapping or redundant activities and controls. 
 Does your legislation provide Customs and/or other border authorities with the authority to 
enter into international agreements for mutual assistance and/or border control matters? 
The co-operation measures described in Article 9.3 would be normally based on official 
mutual assistance arrangements or MOU signed between the customs administrations or higher levels of government.  National legislation should thus authorize Customs or the 
government to enter into such agreements on mutual assistance or border cooperation. 
B. Procedures 
 Have the national border authorities aligned or integrated their respective procedures for 
the processing, control and release of goods presented for import, export or transit? 
Border processes and workflow of the different border authorities might be re-engineered 
in order to synchronize or harmonize data capture, controls and formalities across 
agencies.  This could lead to a "one-stop shop" or a single location for one-time 
documentary or physical verification of consignments (where required) by all concerned authorities and agencies. 
C. Institutional Framework 
 Is there an inter-agency working group or si milar body to develop strategy and oversee 
implementation of border agency cooperation? 
D. Human Resources and Training 
 Are border agency officials trained on inter-agency cooperation requirements and 
procedures? 
E. Communication and Information Technology 
 Are procedures and mechanisms established to ensure timely exchange of information 
required for control among the relevant border agencies?  
  TN/TF/W/143/Rev.4  
 
- 113 - ARTICLE 9: BORDER AGENCY COOPERATION 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note49: 
 
  1.  
 
                                               
49 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 114 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or reco mmendations for negotiators, etc.):  
 
 
 TN/TF/W/143/Rev.4 
 
- 115 - 
 
  [Article 9 bis:  Declaration of Transhipped or in  transit goods] [domestic transit] 
Legal Text 
 
Alt. 1 [When goods being imported have a final destination in the territory of that Member other 
than the port of entry,][Members shall permit [the  declarant to declare the goods for the relevant 
import customs procedure at the customs office most convenient for that purpose,] [that transit or 
transhipped goods are declared for the relevant import customs procedure at the customs office of destination or the customs office] [where these customs formalities can be fulfilled in the territory 
of destination.] 
Alt. 2  [Where any goods imported at a customs station of any Member are mentioned in the 
import manifest/report as [for transhipment to][destined for] any other customs station of the Member, the Customs [may][shall] allow the goods to be [moved under a domestic transit 
procedure] [transhipped] to that customs statio n, without payment of duty, subject to such 
conditions as may be prescribed in this behalf.] 
[Consignments which are being transhipped
50 shall be subject to less onerous customs procedures 
than those applied to traffic in transit.] 
________________________ 
Notes 
What activity does this proposal regulate? 
Imported goods arrive at one customs office (for example, an international airport or a seaport) 
for delivery to an inland destination within the same country, where the importer will declare and clear the goods.  The goods may be offloaded from the international carrier at the point of entry 
and loaded on another means of transport (truck or rail, for example) for carriage to the final 
destination.   
The proposal is intended to allow the goods to be moved under a simplified procedure to the inland 
customs office, and permit the importer to clear them at the destination rather than at the port of 
arrival.  
Which authorities are directly concerned? 
 Customs  
What are the new requirements? 
 A declarant should be able to declare the goods for the relevant import customs procedure 
at the most convenient customs office [at the customs of destination] [at any customs office 
where these customs formalities can be fulfilled].  [Alt. 1] 
 Customs must allow the goods to be “transhi pped” or moved under a “domestic transit” 
procedure, without payment of duty and subject to such conditions as may be prescribed, to 
the destination customs office mentioned in the cargo manifest/report.   [Alt. 2] 
 Such goods shall be subject to “less onerous” customs procedures than transit traffic.   
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does customs legislation provide or allow for a “domestic transit” procedure? 
 Does the importer have the right to make an import declaration at any customs office 
[most convenient for that purpose] [where these customs formalities can be fulfilled]? 
The importer should have the right to make the customs declaration that will put goods 
under the import procedure (free circulation, temporary admission, warehouse, etc.) at the destination or any other customs office where the relevant formalities can be fulfilled.   
                                               
50 Defined as " transferred under customs control from the inco ming means of transport to the out-going 
means of transport within the area of one Customs office ." TN/TF/W/143/Rev.4 
 
- 116 - 
 
   Are imported goods required to be declared for an import customs procedure at the port of 
entry?  
Neither the legislation nor administrative procedures should require goods to be declared 
for the import customs procedure at the customs office of arrival. 
B. Procedures 
 Are conditions for the use and discharge of the “domestic transit” procedure documented 
and published? 
These conditions might include obligations to provide a security, data/documentation 
requirements; allowed period and place for transhipment; etc.  
According to the proposal, the requirements should be “less onerous” than a transit 
procedure.  This might mean, for example, that an indication in the cargo manifest of an inland final destination could suffice as a “declaration” for this procedure. 
 Have coordination mechanisms been put in place with other border agencies to ensure the 
admissibility of the goods destined for domestic transit operations? 
D. Human Resources and Training 
 Are customs border officers trained in the procedure? 
E. Communication and Information Technology 
 Can customs automated processing systems accommodate the domestic transit operation? 
Changes may be required to customs cargo and/or goods declaration processing systems 
in order to accommodate new workflow or data requirements of the procedure.  
  TN/TF/W/143/Rev.4  
 
- 117 - ARTICLE 9 BIS: DECLARATION OF TRANSHIPPED OR IN  TRANIST GOODS [D OMESTIC TRANSIT] 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note51: 
 
  1.  
 
                                               
51 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 118 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 119 - 
 
  Article 10: Formalities Connected With Im portation And Exportation And Transit 
1. Review of Formalities and Documentation Requirements 
Legal Text 
[1.1 With a view to minimizing the incidence and complexity of import, export, and transit 
formalities and of decreasing and simplifying import, export and transit documentation 
requirements:] 
 (a)  Each Member [shall] [, as appropriate,] review its formalities and documentation 
requirements relating to import, export and transit [at reasonable and regular intervals]  
taking into account changed circumstances, relevant new information and business practices, availability of techniques and technology, international best practices and inputs from interested parties. 
 
(b)  The Committee shall develop procedures for sharing relevant information and best 
practices as appropriate. 
________________________ 
Notes 
What activity does this proposal regulate? 
Import, export and transit formalities and documentation requirements 
What authorities are di rectly concerned?  
 All border agencies 
What are the new requirements? 
 Members must periodically review formalities and documentation requirements with a view 
towards simplifying or reducing them   
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Are all relevant border agencies required to carry out a periodic review of their 
documentation requirements and formalities relating to import, export and transit? 
Legislation or policy would typically designate the particular agencies responsible for 
conducting a periodic review (which may incl ude a central coordinating/oversight body); 
the subjects and time frames for review; the rights and modes of private sector 
participation; and the general standards to be used by agencies to evaluate their 
documentation and formalities. 
 Are border agencies authorized to engage in consultations with private sector 
stakeholders? 
B. Procedures 
 Are policies/procedures established within the relevant border agencies for undertaking the 
periodic review? 
The proposal does not require use of any particular analytical method to carry out these 
periodic reviews.  It was deliberately wri tten in general terms given that circumstances 
vary from one Member to another and from one measure to another.  However, there are a number of different tools that governments typi cally use for analysis of this kind.  These 
include: 
 Business Process Re-Engineering (BPR), which is a methodology to document and 
analyze import/export or transit workflows in order to identify inefficiency and 
unnecessary complexity;    TN/TF/W/143/Rev.4 
 
- 120 - 
 
   Regulatory Impact Analysis (RIA), which is “a process of systematically identifying and 
assessing the expected effects of regulatory proposals, using a consistent analytical 
method, such as benefit/cost analysis; ”52  and,  
 Standard Cost Model, which can be used to measure the impact of government 
regulation on business in terms of administrative cost of compliance.   
In addition, the review process might inco rporate or rely upon the private sector 
consultation process provided under Article 2.3(Consultations)  and/or Article 2.2 
(Opportunity to Comment on New and Amended Rules)  to obtain the necessary 
information from interested parties. 
Procedures would typically include consultation and coordination with other border 
agencies as other “interested parties” to reduce duplication and avoid inconsistencies in formalities and documents. 
 Are policies/procedures established to amend the relevant legislation accordingly? 
C. Institutional Framework 
 Is there an office/person designated, within each of the relevant border agencies (and/or a 
central oversight authority) responsible for periodic review of trade formalities and 
documentation? 
Responsibility for periodic review process will require a person/office within each relevant 
border agency (or, possibly, a single central government authority) with relevant training 
and expertise.   
For greater credibility, this activity is often established in an office independent from the 
office that requires or uses the document or formality, and may be a central regulatory 
oversight body, the competition authority or other body with the relevant expertise. 
 Does the designated office/person have access to information relevant to the review ( e.g., 
information on new business practices, techniques, technologies, international best 
practices, etc.)? 
D. Human Resources and Training 
 Are a sufficient and qualified staff appointe d for undertaking periodic review of trade 
formalities and documentation? 
 Are persons responsible trained in methods for analysis of trade formalities and 
documentation? 
                                               
52 OECD Introductory Handbook for Unde rtaking Regulatory Impact Analysis  
  TN/TF/W/143/Rev.4  
 
- 121 - ARTICLE 10.1 REVIEW OF FORMALITIES AND DOCUMENTATION REQUIREMENTS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note53: 
 
  1.  
 
                                               
53 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 122 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 123 - 
 
  2. Reduction/Limitation of Formalitie s and Documentation Requirements 
Legal Text: 
 
 [2.1. Each Member shall ensure that formalities and documentation requirements -   
(a)  shall not be adopted if circumstances or objectives can be addressed in a less 
trade restrictive manner; 
 
(b) shall not be maintained if the circumstances or objectives giving rise to their 
adoption no longer exist or if the changed circumstances or objectives can be addressed in a less trade restrictive manner; and 
 
(c)  are applied in a manner as not to constitute an unnecessary obstacle to trade.] 
 [2.2 Members shall, as appropriate, minimize the incidence and complexity of formalities and 
requirements relating to import, export or tr ansit, and decrease and simplify documentation 
requirements.] 
________________________ 
Notes 
What activity does this proposal regulate? 
Trade formalities and documentation requirements 
What authorities are di rectly concerned?  
 All border agencies 
What are the new requirements? 
 New documentation requirements or formalities shall not be adopted if a less trade-
restrictive solution is available  
 Existing  documentation requirements or formalities shall be eliminated or modified if no 
longer necessary or a less trade-restrictive solutions become available  
 Members shall not apply documentation requirements or formalities in a manner that 
constitutes an unnecessary obstacle to trade  
What actions might be required  to implement this proposal? 
The actions that may be required are similar to  those described under the previous proposed 
measure, Article 10.1.  That is: 
A. Policy/Legal Framework 
 Are Customs and other relevant border agencies required to assess the trade impact of 
proposed import, export and transit formalities and documentation requirements prior to 
adoption? 
A legislative or administrative framework may be required to ensure that border agencies 
undertake an evaluation of the trade impacts of proposed new document requirements or 
formalities, and to conduct a continued evaluation of existing requirements.  
This legislative or administrative framework would typically cover matters such as the 
responsible border agencies, the general criteria to be used for evaluation, and the 
participation of the private sector in the evaluation.  TN/TF/W/143/Rev.4 
 
- 124 - 
 
  B. Procedures 
 Are policies/procedures established to guide Customs or other border agencies’ 
assessment of trade impacts of proposed formalities and documentation requirements? 
In assessing whether a particular formality or documentation requirement is the “least-
trade restrictive” solution to achieving a given policy objective or to respond to a particular 
set of circumstances, the same process and analytical tools mentioned in connection with 
the Article 10.1 proposals would be applicable.   
However, as also noted in that previous sect ion, no particular tools are mandated by the 
proposal. 
 Are policies/procedures established to ensure that Customs or other border agencies 
monitor and review their formalities and documentation requirements to determine if they remain necessary or whether less-trade restrictive measures are available? 
C. Institutional Framework 
 Is there a body(ies)/staff designated, within the Customs administration and other 
relevant border agencies, or a central government authority, responsible for assessing 
trade impact of proposed formalities and documentation? 
D. Human Resources and Training 
 Are persons responsible trained in methods for analysis of impact of trade formalities and 
documentation? 
 Are a sufficient and qualified staff appointed for assessing trade impact of formalities and 
documentation?  
  TN/TF/W/143/Rev.4  
 
- 125 - Article 10.2 REDUCTION/LIMITATION OF FORM ALITIES AND DOCUMENT ATION REQUIREMENTS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note54: 
 
  1.  
 
                                               
54 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 126 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 127 - 
 
  3. Acceptance of Copies 
Legal Text: 
3.1  [When import, export or transit formalities of Members require presentation of supporting 
data or documents, Members shall endeavour to accept copies of such documents.]  
3.2  [Where a government agency of a Member already holds the original of a required 
document, any other agency of that Member shal l accept a copy authenticated by the agency 
holding the original in lieu of the original document.] 
 
3.3  [Nothing in these provisions shall prevent a Member from requiring original documents or data in the course of exercising post entry audit.]  
3.4  [A Member shall not require an original or  copy of export declarations issued by the 
authorities of the exporting Member as a requirement for importation.] 
________________________ 
Notes 
What activity does this proposal regulate? 
Presentation of supporting documents for import, export or transit formalities 
What authorities are di rectly concerned?  
 All border agencies 
What are the new requirements? 
 Border agencies shall endeavor to accept copies of supporting documents that may be 
required for import, export or transit formalities.  
 If the original document has been provided to one government authority, other government 
authorities shall accept a copy authentica ted by the agency holding the original.  
 Neither an original nor a copy of the export declaration issued by authorities in the country 
of export shall be required for importation of the goods.   
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 Do Customs and other border authorities have authority to accept copies of supporting 
documents in lieu of the original (including a copy certified by the national authority that holds the original)? 
A Member’s national legislation may require traders to present certain specified supporting 
documents to Customs or other border agencies with their declaration for clearance and release of goods.  Some of these may be commercial documents (e.g., invoices, bills of 
lading, packing lists, etc.); others may be forms issued by authorities in the country of 
export or elsewhere (e.g., certificates of origin).   
Such legislation should authorize Customs and other border agencies to accept copies of 
such documents in lieu of the original, subject to such exceptions or conditions as may be 
justified. In any event, an authenticated copy of an original held by another government authority shall be accepted. 
The Member may require that the importer or exporter retain and produce the original 
document in the course of a post-clearance audit (see Article 7.4, above). TN/TF/W/143/Rev.4 
 
- 128 - 
 
   Does Customs or other border authorities require presentation of an export declaration 
issued by the authorities of the exporting country as a condition of importation of goods? 
Legislation should not permit border authorit ies to require presentation of the export 
declaration issued by authorities in the country of export for importation of goods (see Article 12 proposals on customs cooperation).  
  TN/TF/W/143/Rev.4  
 
- 129 - Article 10.3 ACCEPTANCE OF COPIES 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note55: 
 
  1.  
 
                                               
55 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 130 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 131 - 
 
  4. Use of International Standards 
Legal Text 
4.1 Members are encouraged to use relevant international standards or parts thereof, [such as 
the UN layout key, the UN Trade Data Elements Directory and the WCO Data Model and their future updates,] as a basis for their importation, exportation or transit formalities and procedures 
except as otherwise provided for in this Agreemen t. [When such formalities and procedures are in 
accordance with relevant international standards, they shall be rebuttably presumed not to create an unnecessary obstacle to international trade.]  
 
4.2 Members are encouraged to take part, within the limits of their resources, in the preparation and periodic review of relevant international standards by appropriate international organizations.  
4.3 The Committee shall develop procedures
56 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. 
________________________ 
Notes 
What authorities are di rectly concerned?  
 All border agencies 
What activity does this proposal regulate? 
Import, export and transit formalities, proc edures and data/documentation requirements 
What is the new requirement? 
 Members should :use “relevant international standards” as the basis for their import, export 
and transit formalities and procedures (with respect to trade data and documents, these are 
the UN Layout Key, the UN Trade Data Elements Directory, and the WCO Data Model and their future updates).   
 Members should take part in preparation and periodic review of standards through the 
“appropriate” international [intergovernmental] organizations.  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Is your legislation aligned to the WCO Revised Kyoto Convention and other international 
standards relating to import, export and transit formalities and procedures? 
Customs and other border authorities should have an understanding of the relevant 
international standards, the extent to which their national legislation, procedures and 
formalities align to those international standards, and the extent to which such standards can or should be applied.  
Although the proposal does not specify all international standards or standards-setting 
organizations Members must take into account, they might include such international standards/organizations as:   
World Customs Organization (WCO): 
 International Convention on the Simplification and Harmonization of Customs 
Procedures (Revised Kyoto Convention) 
                                               
56 Members agreed that the question of the work of the Committee should be considered for discussion 
in a cross-cutting manner at a later stage.  TN/TF/W/143/Rev.4 
 
- 132 - 
 
   Convention on the Temporary Admission of Goods (Istanbul Convention) 
 International Convention (1986) on the Harmonized Commodity Description and 
Coding System (HS Convention) 
International Maritime Organization (IMO): 
 Convention (2005) on Facilitation of International Maritime Traffic 
International Civil Aviation Organisation (ICAO) : 
 Convention (2006) on International Civil Aviation 
United Nations Centre for Trade Facilitation and Electronic Business: 
 UN/EDIFACT  
B. Procedures 
 Are your import, export, and transit procedures and formalities aligned to relevant 
international standards? 
 Are documents and data exchanged with customs and other border agencies based on the 
UN layout key, UN Trade Elements Directory and the WCO Data Model, where relevant? 
 Are policies/procedures established to ensure review of import, export, transit procedures 
and formalities for alignment with new or changed WCO and other relevant international 
standards? 
The relevant standards can change over time.  Members should stay apprised of 
developments in the appropriate internationa l organizations and periodically re-assess 
their national procedures and formalities. 
C. Institutional Framework 
 Has an administrative unit been designated responsibility to monitor/participate in the 
activities of WCO and other relevant standards organizations? 
D. Human Resources and Training 
 Are a sufficient number of qualified persons assigned to monitor and/or participate in the 
work of the relevant international standards organizations and to evaluate the impacts on 
national formalities and procedures?   
  TN/TF/W/143/Rev.4  
 
- 133 - Article 10.4 USE OF INTERNATIONAL STANDARDS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note57: 
 
  1.  
 
 
                                               
57 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 134 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain: 
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 135 - 
 
  5. Single Window 
Legal Text 
5.1 Members shall, [where practicable] [endeavour to], establish or maintain a single window, 
enabling traders to submit documentation and/or da ta requirement for importation, exportation or 
transit of goods to a single entry point. [The sing le window shall undertake onward distribution of 
the aforementioned documentation and/or data requirements to the participating authorities or 
agencies.]  After the examination by the participat ing 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. 
 5.2 In cases where documentation and/or data requirements have already been received by the single window, the same documentation and/or data requirements shall [normally] not be 
requested by participating authorities or agencies except in urgent circumstances and other limited 
exceptions which are made public. 
5.3 Members shall notify the Committee the details of operation of the single window. 
5.4 Members shall, to the extent possible and pr actical, use information technology to support 
the single window. 
[5.5 Members shall, where practicable, use relevant international standards as a basis for the 
single window schemes.
58] 
5.6 [With regard to the scope of the participating authorities or agencies, and of the 
documentation and/or data requirements,] Me mbers may implement the single window in a 
progressive manner. 
________________________ 
Notes 
What activity does this proposal regulate? 
Traders’ submission of documents/data to multiple government agencies to allow import, export or 
transit of a goods shipment  
What authorities are di rectly concerned?  
 All border agencies 
What is the new requirement? 
 Members shall establish a “ single window ” to which a trader can submit all documents 
and/or data required by customs and all other border or licensing authorities for the import, 
export or transit of goods, and from whic h the trader will receive all notifications.  
 “One-time submission :” where a trader submits required data and/or documents to the 
single window he/she shall not be asked again for the same information other than in 
exceptional cases.  
 Members shall use ICT to the extent possible an d practicable, and may implement the single 
window by phases.  
                                               
58 The bracketed wording can be deleted subject to th e issue being addressed in  a cross-cutting manner. TN/TF/W/143/Rev.4 
 
- 136 - 
 
  What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Has your government defined its single window policy/strategy? 
Policy/strategic decisions required would typically include   designation of the single window authority or lead agency (e.g., the customs 
administration, a firm established under comp any law, a public-private partnership, a 
newly-established government authority or government corporation); 
 establishment of governance and consultative structures; 
 the agencies who will participate and the servic es to be provided by the single window; 
 the technical form of the single window (e.g., a manual paper-based system, an 
electronic centralized system, or an integration of the existing systems); and 
 the financial model (e.g., budget-financed, paid for by a transaction fee, etc.). 
 Have you completed a feasibility study/master plan for the implementation of a national 
single window? 
Establishment of a single window can require a government to re-organize the manner in 
which its border and licensing authorities interact with traders and with each other to fulfil 
requirements related to imports and exports.  This usually requires analysis and action on 
a range of issues, including policy and legisl ation, business processes, data/documentation 
requirements, and technical systems.   
Given the general complexity and the fact that the conditions vary widely, a feasibility 
study or needs analysis is often recommended as a first step to investigate these or other policy, legal, and technical issues, and to estima te costs, required resources, and timing or 
phasing of the implementation under different scenarios.  The output may be a high level 
master plan that defines project phases, activities and deliverables. 
 Have you assessed your national legislation for readiness for a single window 
implementation? 
Legislation should define the roles, rights and obligations of the single window authority, 
the participating agencies, and traders that a ccess or exchange information with the single 
window.   
This includes the conditions on rights to access to information held by the single window, 
including the protection of confidential business information and personal data.  Typically, the participating agencies will enter into agr eements that define obligations to share, 
protect, and retain information, as well as to define their respective functional 
responsibilities. 
Changes to one or more of the participating border authority’s enabling laws also may be 
required to take into account changes made through simplification and harmonization of 
business processes (see “Procedures,” below). 
If an electronic single window is to be established, then the usual legislation to enable 
electronic transactions also should be in place (e.g., recognition of electronic signature; 
use of electronic records in place of paper documents; privacy and data protection and security, etc.)  
B. Procedures 
 Have the participating authorities or agencies analyzed and harmonized their business 
processes and data/documentary requirements required for import, export or transit of goods?  
To achieve the goal of a “one-time” submission  to a single entry point, the multiple and 
possibly overlapping and redundant processes, as well as the documentary and/or data requirements, of the different border authorities should be simplified and harmonized.   TN/TF/W/143/Rev.4 
 
- 137 - 
 
  This would typically require existing processes to be modelled and analyzed in order to 
identify bottlenecks and redundancies, and simplified processes designed, which then must 
be agreed by the participating agencies.  Harmonization of data and documentary 
requirements will also likely require an analysis and simplification effort. 
 Are agreed procedures and processes establis hed among participating authorities/agencies 
to ensure the re-use of documents/data submitted by the trader? 
C. Institutional Framework 
 Is there a governance framework, with defined roles and lines of responsibility, to oversee 
the design, implementation and operation of the single window?  
D. Human Resources and Training 
 Are sufficient numbers of staff with the relevant expertise available for the 
implementation, deployment, and operation of the single window?  
E. Communication and Information Technology 
 If electronic, to what extent is the system designed, implemented, or put into operation? 
A single window can be a manual, paper-based system.  However, if in part or in whole an 
electronic system, a single window implementation is also a software engineering project, 
and therefore the usual software development phases will apply (e.g., capturing and analyzing requirements; design of the system , implementation or coding, and testing).  
This may be a green-field project where the system  is built from scratch or, if there will be 
re-use of the participating agencies’ existing systems, the project may be primarily integration.    
  TN/TF/W/143/Rev.4  
 
- 138 - Article 10.5 SINGLE WINDOW 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note59: 
 
  1.  
 
 
                                               
59 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 139 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or reco mmendations for negotiators, etc.): 
 
 
 TN/TF/W/143/Rev.4 
 
- 140 - 
 
  6. [Elimination of] [Mandatory] Pre-shipme nt [and Post-shipment Inspections]  
Legal Text 
 
6.1  Members [where applicable] shall not require the use of pre-shipment inspections [in relation to tariff classification and customs valuation] [other than in instances specified by the 
national legislation]. 
 [Likewise, Members shall not require the use of post-shipment or destination inspection in relation 
to tariff classification and customs valuation. This is without prejudice to checks and controls 
performed by customs or other government agen cies in the framework of risk management.] 
 [6.2  From the entry into force of this agreement, Members shall [endeavour] not [to] introduce 
or apply any new requirements to use pre-shipment [or post-shipment inspections] referred to in 
paragraph 6.1.]  
[6.3 Developing Country Members, including Least Developed Country Members, shall [to the 
extent possible] [progressively] implement the provisions of paragraph 6.1 subject to their 
requesting for and receiving from other Member(s), the necessary technical assistance and 
capacity building within the time period specifically agreed with such Member(s).] 
________________________ 
Notes 
What activity does this proposal regulate? 
Use of pre-shipment or destination inspection firms to carry out customs-related controls on 
imported goods  
What authorities are di rectly concerned?  
 Revenue Authority  
 Customs  
What is the new requirement? 
 If a Member presently requires pre-shipment [or destination inspection] of imports [in 
relation to tariff classification or customs valuation], it shall end such requirements  
 Members shall not introduce any such pre-shipment [or destination inspection] requirements 
in the future.  
What actions might be required  to implement this proposal? 
It is not necessary to analyze the impact of this proposed measure unless  you now require use of 
pre-shipment or destination inspection.   
A. Policy/Legal Framework 
 Has the government defined a strategy and/or action plan for the transition from pre-
shipment and/or destination inspection regime?  
Elimination of a PSI or destination inspection regime requires a capable and functioning 
customs administration to take over the role played by the PSI or destination inspection 
firm.  Customs should have the technical competence in customs valuation and tariff classification, as well as the legal and administrative framework required to support duty 
assessment (such as capacity for customs audit, risk management, commercial fraud 
investigation, etc.). 
To manage the transition, a government would typically develop a strategy and action 
plan, taking into account such matters as:  
 the role of the PSI/destination firm in the transition period and in subsequent 
operations (e.g., training support, provision of price data, inspection or audit support, 
etc.) TN/TF/W/143/Rev.4 
 
- 141 - 
 
   the staging and timing of Customs take-over of customs valuation and/or tariff 
classification responsibilities (e.g., will it be a “big-bang” implementation or a phased 
approach and, if phased, the manner of the phasing) 
 the (re)organization of the Customs administration as required to carry out the new 
tariff classification and/or customs valuation functions (e.g., establishment of central 
tariff and valuation units responsible for oversight/support of local offices) 
 the roles and responsibilities of other custom s administrative units in support of tariff 
classification and valuation functions (particularly audit, risk management, and 
commercial fraud investigation) 
 the staffing and training requirements  
 the public outreach/information strategy. 
C. Institutional Framework 
 Is the customs administration properly organized to implement the tariff classification and 
customs valuation functions? 
Tariff classification and customs valuation of goods is generally carried out by Customs 
officers at the local offices where declarations are made.  These officers may be customs 
generalists or, more often, are specialized in tariff classification and/or valuation matters and are organized as such in the local offices.  In some larger countries, further 
specialization of tariff classification and valuation is made on the basis of commodity 
groups.   
It is also typical that a dedicated administrative unit is established within the central (or, 
possibly, regional) customs authority with responsibility for valuation and tariff 
classification policy and for oversight/support of local offices (often, separate central units 
are established for tariff classification and valuation).  Often, these central customs units act as the administrative appeal authority with respect to tariff classification and valuation 
disputes and the issuance of advance rulings on such matters. 
 Has the post-clearance audit function been established within the customs administration? 
Post-clearance audit is essential to effective implementation of the WTO customs valuation 
system.  The considerations related to establishment of post-clearance audit are described 
in connection with Article 7.4 (Post-Clearance Audit), above. 
 Has the risk management function been established within the customs administration? 
Risk management is essential for the proper and effective exercise of Customs 
interventions for purpose of ensuring compliance with customs valuation and tariff 
classification rules.  The considerations related to establishment of the risk management function are described in connection with  Article 7.3 (Risk Management), above. 
D. Human Resources and Training 
 Do the relevant customs officers have the necessary expertise in tariff classification and 
customs valuation rules and procedures? 
All officers who are responsible for determining or verifying goods declarations for customs 
valuation and tariff classification purposes should have this expertise.  Similarly, customs officers responsible for post-clearance audit should have expertise in customs valuation and tariff classification rules.  Local clearance officers also should have understanding of 
WTO valuation procedures related to clearanc e operations (e.g., release under guarantee 
pending final determination of value; rights to written explanation of valuation decisions). 
E. Communication and Information Technology 
 Are decision-support tools available to the customs officers who are responsible for tariff 
classification and/or customs valuation? 
ICT tools often used by customs administrations to support tariff classification and customs 
valuation work include customs valuation or price databases, tariff code look-ups, and 
customs advance rulings databases.   
  TN/TF/W/143 /Rev.4  
 
- 142 - Article 10.6. [ELIMINATION OF] [MANDATORY] PR E-SHIPMENT [AND POST-SHIPMENT INSPECTIONS]  
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note60: 
 
  1.  
 
                                               
60 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 143 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of  this measure that should be consulted:  
  
 
7. National Priority Level (How import ant is it that this measure should  be implemented in your country?): 
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or reco mmendations for negotiators, etc.): 
 
 
 TN/TF/W/143/Rev.4 
 
- 144 - 
 
  7. Use of Customs Brokers 
Legal Text 
[7.1 [Members [shall not] [are encouraged to not] [may] require the mandatory use of customs 
brokers.]  
[Members, if and when licensing customs brokers, shall apply licensing rules that are transparent 
and reasonable.  
Legal persons may operate with their own in-hou se customs broker, licensed by the competent 
authority.]  Alt. [7.1 Without prejudice to paragraph 7.2, Members shall not require the mandatory use of 
customs brokers. 
 7.2 Developing country Members shall eliminate any requirements for mandatory use of customs 
brokers not later than [X] years from the entry in to force of this Agreement.  Least-developed 
country Members shall eliminate any requirements for mandatory use of customs brokers not later 
than [Y] years from the entry into force of this Agreement.] ] 
________________________ 
Notes 
What activity does this proposal regulate? 
The use of customs brokers in import, export or transit operations 
What authorities are di rectly concerned?  
 Customs 
What is the new requirement? 
 Members shall not require mandatory use of customs brokers.   
 Developing and least developed country Members shall eliminate any existing requirements 
for mandatory use of brokers within a specified period following entry into force of the 
Agreement. 
 Any broker licensing rules shall be transparent and reasonable. 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Do persons [other than legal entities] have a right to submit declarations and transact 
customs business in their own name and on their own behalf? 
National legislation should allow [natural] persons to transact business directly with 
Customs, on their own behalf and in their own name, rather than through an agent.  
[Legal entities may use an employee or officer of the firm to conduct its customs business if such person is licensed by Customs or other competent authority.]   
 If customs agents are required to be lice nsed, are such requirements reasonable and 
transparent? 
The proposal would allow Members to license customs brokers.  However, any such 
licensing requirements must be “reasonable,” set out in legislation or administrative policy, 
and made publicly-available.  
  
  TN/TF/W/143/Rev.4  
 
- 145 - Article 10.7 USE OF CUSTOMS BROKERS 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note61: 
 
  1.  
 
                                               
61 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 146 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of  this measure that should be consulted: 
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 147 - 
 
  8. [Common Border Procedures [and Requirements] 
Legal Text 
8.1 Each Member shall apply common [customs] [and other] [border] procedures for [release] 
and clearance of goods [at different points of en try and exit of the same nature] throughout its 
territory. [[This shall include adoption of same standards] including [fees and charges,] 
specifications, terminologies and definitions,  inspection, sampling and test methods.]] 
________________________ 
Notes 
What activity does this proposal regulate? 
The import/export procedures applied by Customs an d other border agencies at the different entry 
and exit offices within the customs territory (inclu ding those procedures applied by countries that 
constitute a customs union) 
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What is the new requirement? 
  Customs and other border agencies (such as food safety and agriculture) shall apply 
uniform release and clearance procedures - including standards for inspection, testing, and 
sampling of goods - at each point of entry or exit where conditions are the same  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Are single, uniform procedures for the release and clearance of goods, applicable to all 
entry and exit offices of the same nature, formally established? 
 Do such uniform procedures cover: 
 standards 
 fees and charges 
 specifications 
 terminologies and definitions, and  
 inspection, sampling and text methods? 
 Are such procedures published? 
 Does legislation authorize or require a central administrative authority to ensure the 
uniform application of such procedures by loca l offices at different entry and exit offices? 
The border agency’s enabling law might specific ally require or authorize the central agency 
head (or designate another high-level official) to take the necessary measures to ensure the law is applied uniformly by all local office s.  These measures might include publication 
and dissemination of information and periodic ev aluations or audits of the activities of the 
local officials.  
Formal rights of administrative appeal, wher e a central administrative authority has the 
authority to correct decisions and actions taken by local officials, can also serve to promote 
uniformity. TN/TF/W/143/Rev.4 
 
- 148 - 
 
  B. Procedures 
 Does the central administrative authority take measures to promote uniformity, such as:  
 publish operations manuals, guidelines, directive or instructions for proper 
implementation of release and clearance procedures? 
 periodically evaluate or audit the activities of local offices to ensure consistent 
treatment? 
 provide for an ombudsman to hear and resolve importers/exporters complaints? 
 take other oversight measures? 
The possibility of local office discretion and disparate treatment of importers and exporters 
can be reduced if the central office publishes formal policies and guidance that clearly define the standards to be used and the conditions for their application.  These may take the form of guidelines, directives, operations manuals, etc.  
Some countries have established a central ag ency ombudsman with responsibility to hear 
and resolve citizen’s complaints about their treatment by agency officials (such as inconsistent treatment). 
D. Human Resources and Training 
 Is a single, uniform course of instruction defined for the training of officials on proper 
application of release and clearance procedures? 
 Are officials actually trained and tested (and periodically evaluated)? 
Training and testing of inspectors and other officials on practical enforcement of laws, rules 
and regulations on the basis of a single, uniform course of instruction can promote consistency in the application of the law.   
  TN/TF/W/143/Rev.4  
 
- 149 - Article 10.8 COMMON BORDER PROCEDURES [AND REQUIREMENTS] 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note62: 
 
  1.  
 
                                               
62 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 150 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or reco mmendations for negotiators, etc.):  
 
 
 TN/TF/W/143/Rev.4 
 
- 151 - 
 
  9. [Uniform Forms and Documentation Requirements Relating to Clearance] 
Legal Text 
[9.1] [8.2] All documentation requirements relati ng to [customs] [border] [import, export and 
transit] procedures shall be [uniform and] [applied] [administered] uniformly [at different points of entry and exit of the same nature] throughout the territory of a Member. 
________________________ 
Notes 
What activity does this proposal regulate? 
Documentation requirements for import, export or transit 
What authorities are di rectly concerned?  
 [Customs] 
 [Other Border Agencies] 
What is the new requirement? 
Documentation requirements for import, export or transit shall be uniform and applied uniformly at 
all entry and exit points of the same nature in the Member’s territory.  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does legislation clearly define (or authorize the competent authority to define) the 
documents required for import, export and transit procedures, and the conditions under 
which each is required? 
 Does legislation clearly define (or authorize the competent authority to define) the form, 
content and layout of such required documents? 
 Does legislation require application of the same documentation requirements for imports, 
exports or transits made under the same conditions?  
The proposal would prohibit Members from allowing one customs office to require 
presentation of documents for an import, export or transit procedure that are not required 
by other offices under the same conditions.  Where conditions vary, requirements may also 
vary (for example, supporting documents requir ed for imports made by sea may vary from 
those made by road).   
Similarly, where presentation of a document is required, customs offices or other border 
agencies in the territory of the Member should not require different form or content (the layout and data elements) where the same conditions are present.   
The proposal does not prescribe the means by which Members should enforce uniformity of 
these documentation requirements.  However, the same actions that a Member might consider to ensure uniform application of clearance and release procedures, described in 
connection with paragraph 10.8  above, would generally also apply here.   
B. Procedures 
 If not defined in legislation, do policies/procedures  
 clearly define documents that shall be required for import, export and transit procedures, 
and conditions under which required? 
 clearly define the form and content of such required documents? 
 require application of the same documentation requirements for imports, exports or 
transits made under the same conditions? TN/TF/W/143/Rev.4 
 
- 152 - 
 
   Are such policies/procedures published or otherwise made available to all customs 
clearance offices and other relevant border authorities and to traders?  
  TN/TF/W/143/Rev.4  
 
- 153 - Article 10.9 UNIFORM FORMS AND DOCUMENTATION REQUIREMENTS RELATING TO CLEARANCE 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note63: 
 
  1.  
 
                                               
63 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 154 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 155 - 
 
  10. Option to Return Rejected Goods to the Exporter 
Legal Text 
[10.1 In case of rejection of a consignment by th e competent authority of a Member on account of 
failure to meet certain standards [other than good s violating intellectual property rights], [rather 
than those of health and environmental protection ] an option [shall] [may] first be given to the 
importer to [re-export] [return] the rejected goods to the exporter [subject to the conditions 
stipulated in the national legislation of the Member ]; only upon failure by the importer to exercise 
this option within a reasonable period of time, a different course of action, including destruction of 
the goods can be considered by the competent authority.  
[10.2 In the case of return of prohibited and re stricted goods, the exporting Member shall accept 
the returned goods.] 
________________________ 
Notes 
What activity does this proposal regulate? 
The re-export or return of imported goods that have been rejected by government authorities 
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies (particularly, the Food Safety authority) 
What is the new requirement? 
 [The importer shall have the right to return to the exporter imported goods that have been 
rejected by competent authorities due to failure to comply with standards [unless the goods violate intellectual property rights][and/or fail health or environmental standards]] 
 [The exporting country shall accept the returned goods] 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does an importer have the right to re-export goods that have been rejected for import due 
to failure to comply with standards [other than violations of intellectual property rights, or health or environmental standards]? 
Importers should have a right to return rejected goods to the exporter, subject to the 
exceptions described in the proposal.  There may be prescribed limitations or conditions on the exercise of that right, such as provis ion of a guarantee to ensure exportation; 
submission of proof of arrival of the goods to return destination; compliance with re-export 
formalities, etc. 
Other international agreements and/or standards may require authorities to notify the 
country of export in such cases, and provide reasons for the rejection to the importer and 
relevant exporting country authorities. TN/TF/W/143/Rev.4 
 
- 156 - 
 
   Does the legislation allow the return of expo rted goods that were refused entry by the 
country of destination? 
B. Procedures 
 Are policies/procedures established for re-export of rejected goods ( e.g., importer required 
to be notified of the refusal and his/her right to export; a reasonable period of time 
allowed to complete the re-export, etc.)? 
 Are policies/procedures established for Customs supervision of re-export of 
prohibited/restricted goods? 
A customs procedure for export or re-export is common in many countries.  Members may 
wish to review these existing procedures and make any adjustment that might be necessary to accommodate the proposed measur e (for example, to ensure rejected goods 
remain under customs control until exportation).  
  TN/TF/W/143/Rev.4  
 
- 157 - Article 10.10 OPTION TO RETURN RE JECTED GOODS TO THE EXPORTER 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note64: 
 
  1.  
 
 
                                               
64 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 158 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or reco mmendations for negotiators, etc.): 
 
 
 TN/TF/W/143/Rev.4 
 
- 159 - 
 
  11. Temporary Admission of Goods/In ward and Outward Processing 
Legal Text 
(a) Temporary Admission of Goods 
 Each Member shall allow, as provided for in its laws and regulations, goods to be brought into a 
customs territory conditionally relieved, totally or partially, from payment of import duties and 
taxes if such goods are brought into a customs territory for a specific purpose, are intended for re-exportation within a specific period and have not undergone any change except normal 
depreciation and wastage due to the use made of them. 
 (b) Inward and Outward Processing 
 
(i) Each Member shall allow, as provided for in its laws and regulations, inward and outward 
processing of goods, [or, where applicable, other procedures with the same effect], [taking into 
account relevant international standards]. 
 
(ii) For the purposes of this Article, the term  "inward processing" means the Customs procedure 
under which certain goods can be brought into a Customs territory conditionally relieved totally or 
partially from payment of import duties and taxe s [and trade remedies], on the basis that such 
goods are [intended for manufacturing, processing or repair and subsequent exportation.] [Termination of the inward processing procedure may also be allowed by placing the goods under another customs regime]. 
 
(iii) For the purposes of this Article, the term "outward processing" means the Customs procedure [under which goods which are in free circulation in a Customs territory may be 
temporarily exported for manufacturing, processing  or re p air ab road  and the n re-imp orte d  with 
total or partial exemption from import duties and taxes.]. 
________________________ 
Notes 
What activity does this proposal regulate? 
Customs procedures to allow the importation of goods without payment of import duties and 
taxes, subject to conditions on the use to which the goods have been, or will be, put.   
What authorities are di rectly concerned?  
  Customs 
  Revenue Authority 
What is the new requirement? 
  Members shall adopt customs procedures for the temporary admission , inward 
processing  and outward processing  of goods. 
A temporary admission  procedure allows goods to be imported for a limited period of time (six 
months, one year, etc.) for defined purposes ( e.g., goods to be displayed at trade exhibitions; 
shipping containers imported to be filled; tools needed for a domestic manufacturing operation; traveller’s personal effects; foreign-registered automobiles used by visitors to the country, etc.) 
without payment of import duties and taxes.   
Manufacturers use the inward processing procedure  for goods that have been returned to them 
for repair or for parts, materials, or other production inputs they use in their processing 
operations.  Under the procedure, the goods may be imported without payment of duty or taxes 
provided the manufacturer exports the repaired or finished product within a specified period.   
Outward processing allows persons to send domestic or previously-imported/duty-paid goods 
abroad for purposes of repair (for example, g oods returned to the manufacturer under warranty) 
or for other processing, and re-import the repaired or processed goods within a fixed period of time without payment of import duty or taxes, wi th the exception of duty or tax assessed on the 
value-added by the foreign processing operation. TN/TF/W/143/Rev.4 
 
- 160 - 
 
  What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does the legislation provide for full or partia l relief of import duties and taxes on goods 
temporarily imported for specified purposes, as defined in paragraph (a) of the proposal?  
 Does legislation provide for full or partial reli ef of duties, taxes, and trade policy measures 
on goods imported temporarily for inward proce ssing, as defined in paragraph (b)(ii) of the 
proposal? 
 Does legislation provide for full or partial reli ef of duties and taxes on goods returned after 
processing abroad, as defined in paragraph (b)(iii) of the proposal? 
The cases and conditions for use of the procedures should be defined.  These typically 
include the persons eligible to use the procedures; the manner and time period in which the procedures must be discharged; the permitted uses or types of goods placed under the 
procedures; and the cases in which partial rather than full exemption of duty applies; and 
record-keeping obligations.    
Some or all of these procedures may require a prior authorization or permit to be issued 
by Customs or other authority.  In such case s, legislation should specify the conditions 
under which the authorization shall be granted (which may include the competent authority’s consideration of adverse impact on competing producers) suspended or 
revoked; the persons eligible to apply; and the application process (form and content of 
the application and the competent authority).   
 Is a customs guarantee system established in legislation and applicable to the temporary 
admission, and inward/outward processing procedures?  
A customs guarantee system is normally requir ed.  Because payment of duty (and possibly 
other charges) is suspended on the goods und er the procedures, a guarantee ensures that 
the goods will be re-exported within the required period and not used contrary to 
conditions.  
B. Procedures 
 Are policies/procedures established for customs processing and supervision of goods under 
these procedures ( e.g., calculating rates of yield and duty amounts; monitoring compliance 
with conditions; ensuring re-export of  goods within the required period, etc.)? 
 Are policies/procedures established for managing customs guarantees ( e.g., calculating 
guarantee amounts; discharge or cancellation; making and collecting claims where 
defaults are found, etc.)?  
 Are procedures established for Customs review and decision on applications for 
authorizations or permits to use temporary admission, inward processing, and/or outward 
processing procedures (if so required)? 
 Are procedures established for supervision and control of inward processing operations, 
including audit of manufacturing facilities? 
Standard procedures or guidelines are useful, in particular, for customs implementation 
and supervision of the inward/outward processing regimes which can be technical and complex.  Such procedures/guidelines would usually cover: 
 Customs processes for review/approval of applications for authorisation to use the 
procedures, which may include review of manufacturing facility and record keeping 
systems; 
 methods for calculating “rates of yield” (the quantity or percentage of goods produced 
from a given quantity of inputs); 
 methods for calculating customs value and duty on processed or repaired goods 
returned under the outward processing procedure (or declared for free circulation 
following inward processing, if allowed); 
 requirements for the identification of goods; and TN/TF/W/143/Rev.4 
 
- 161 - 
 
   declaration and clearance procedures. 
D. Human Resources and Training 
 Are a sufficient number of competent customs officers available for processing and 
supervision of inward processing/temporary admission/outward processing permits and operations? 
 Are customs officers trained in supervision and audit of manufacturing operations? 
Customs officials may require training in rules and control of the procedures including, for 
example, methods of auditing manufacturing operations.   
E. Communication and Information Technology 
 Are changes required to customs automated processing systems to accommodate the 
procedures? 
Where an automated system is used for processing goods declarations, Members may wish 
to consider whether changes are needed to accommodate these new procedures to allow, 
for example, prompt discharge of guarantees  on re-export of goods imported under the 
temporary admission or inward processing procedures.  
  TN/TF/W/143/Rev.4  
 
- 162 - Article 10.11 TEMPORARY ADMISSION OF GOODS/INWARD AND OUTWARD PROCESSING 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note65: 
 
  1.  
 
                                               
65 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 163 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 164 - 
 
  Article 11 Freedom of Transit 
1. Scope (Paragraphs 1-2) 
Legal Text66 
1.  [Goods subject to the provisions on Freedom of Transit of GATT 1994 and of this Agreement 
include those moved [via fixed infrastructure] [, inter alia  pipelines and electricity grids].] 
 
[1bis  For greater certainty, nothing in Article V of the GATT 1994 or this Agreement shall be 
construed to require a Member: 
 
(a) to build infrastructure of any kind in its territory, or to permit the building of 
infrastructure by others, in order to facilitate the transit of goods; 
 
(b) [to provide access to any infrastructure for transit unless such infrastructure is open 
to general use by third parties. For the purpose of this Agreement, the term "general use by third parties" does not in clude access to infrastructure granted on 
a contractual basis.]] 
 2. [Each Member undertakes that if it establishes or maintains a State enterprise or if an 
enterprise has, formally or in effect, exclusive or  special privileges, such enterprise shall, in its 
regulations, formalities [fees] and charges – in cluding transportation charges –, on or in 
connection with traffic in transit, comply with the provisions on traffic in transit of this Agreement [and otherwise act solely in accordance with commercial considerations.]]
67 
________________________ 
Notes 
What activity does this proposal regulate? 
  Transit of energy products or other goods by means of pipelines or other fixed 
infrastructure 
  Transit regulations, transportation charge s, fees and formalities applied by state 
enterprises or by private enterprises that have monopoly or special privileges  
What authorities are directly concerned? 
  All border agencies  
  Owners/operators of fixed infrastructure such as transit pipelines and electrical 
transmission grids 
  State enterprises providing transit-related services 
  Government agencies that regulate such fixed infrastructure and such state enterprises 
What are the new requirements? 
  GATT/WTO transit obligations shall apply to  
o goods moved via a fixed infrastructure, such as energy products carried by 
pipelines or electrical power lines, and  
o state enterprises ( e.g., state-owned railroad) or private enterprises that have 
monopoly position or special privileges ( e.g., transit pipeline owners/operators)  
                                               
66 Members agree that aircraft in transit shall not be subject to the provisions of this Article, consistent 
with the scope of GATT Article V.  Members will review  whether the specific exemption language proposed by 
Canada: "In accordance with Article V:7 of the GATT 1994, the provisions of this Article shall not apply to the 
operation of aircraft in transit, but sh all apply to air transit of  goods (including baggage)" should be included in 
Article 11 when the Relationship to other WTO Agreements  is discussed. 
67 This provision can be deleted to the extent that th e issue will be addressed in a cross-cutting manner. TN/TF/W/143/Rev.4 
 
- 165 - 
 
    Members shall not be required to build or perm it others to build infrastructure of any kind 
(e.g., railroads, roads, pipelines) to facilitate transit, and shall not be required to provide 
access to such infrastructure unless it is open to general use by third parties. 
What actions might be required  to implement this proposal? 
This definition of scope will affect in particular  
(i) those Members with fixed infrastructure for transit of energy products within 
their territory (e.g ., transit pipelines or high-voltage transmission grids) and  
(ii) those Members who have state enterprises (e.g ., state-owned railways) or 
private enterprises with exclusive or special privileges ( e.g., pipeline operators or 
toll road concessionaires) that regulate or apply formalities or fees to transit traffic 
Accordingly, when reviewing the transit measures that are described in the following pages, 
such Members should also take into account their legislation and the procedures relating to 
transit via such fixed infrastructure and/or the regulations, formalities and fees applied by 
such enterprises.  
  
  TN/TF/W/143/Rev.4  
 
- 166 - Article 11.1 SCOPE- PROPOSED DEFINITION OF TRANSIT 
 
 National Priority:  High:        Medium:        Low:        None: __ 
 
Lead agency or organization and other stakeholders that would be responsibl e for implementation of this measure :    
 
Stakeholders not participating in assessment of  this measure(s) that  should be consulted :     
  
Issues to note (any comments or re commendations for negotiators, etc.) :    
 
 Comments on proposed definition: 
 
  
 
   
 
  
Note that this proposal would require a State enterprise or any enterprise given privileges to m eet requirements of all transit  proposals. 
  
 
 TN/TF/W/143/Rev.4 
 
- 167 - 
 
  2. Transit Charges, Regulations, and Formalities (Paragraph 3) 
Legal Text 
3. [[Any charges, regulations or formalities in co nnection with traffic in transit imposed by a 
Member in accordance with Article V of GATT 1994:  
(a) shall not be more restrictive on traffic in transit than necessary [to fulfil a 
legitimate objective]. 
 
(b) shall not be maintained if the circumstances or objectives giving rise to their 
adoption no longer exist or if the changed circumstances or objectives can be addressed in a less restrictive manner. 
 
(c)  shall not be applied in a manner that would constitute a disguised restriction on 
transit traffic.] 
 
[Except as otherwise provided in Article V of GATT 1994, no Member shall impose charges for 
reasons of any kind, including for allowing transit through its territory.] [Any charge imposed by a Member consistently with Article V of GATT 1994, shall: 
 
(a) Only be imposed for the administrative procedures entailed or transit services 
provided in connection with the transit movement in question; 
 
(b) Not exceed the approximate administrative expenses entailed or cost of the transit 
service rendered; and 
 
(c) Not be calculated on ad valorem  basis.] 
 
[Each Member shall periodically review its charges on traffic in transit with a view to reducing 
them, where practicable.] ] 
 3bis  [Each Member shall notify the Committee on the objective and duration of all charges, 
regulations or formalities in connection with traffic in transit on a regular basis.] 
 
[Members may draw the Committee's attention to examine any measure that under their judgement should have been notified by another Member.] 
[3ter 
Members shall not seek, take or maintain any voluntary restraints or any other similar measures 
on traffic in transit.] 
________________________ 
Notes 
What activity does this proposal regulate? 
The charges, regulations and formalities that  a Member applies to traffic in transit  
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies TN/TF/W/143/Rev.4 
 
- 168 - 
 
  What are the new requirements? 
 Charges, regulations or formalities on transit shall not be more restrictive than necessary, 
and shall be eliminated or reduced if no longer required or a less trade-restrictive solution 
becomes available 
 [No charges shall be imposed on transit othe r than those permitted by GATT Article V ( i.e., 
reasonable transportation charges and those commensurate with administrative expenses 
entailed by transit or with the cost of services provided)]  
or  
[Charges that may be imposed on transit only for transit administrative procedures 
entailed or transit services provided, and shall be limited in amount to the expense of such procedures or cost of such services] 
 Members must periodically review any charges imposed on transit traffic for possible 
reductions, and must regularly notify the WT O Committee of the reasons and duration of 
any such charges, regulations or formalities 
 Members shall not seek, impose or maintain voluntary restraints or similar measures on 
traffic in transit 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does your legislation provide for charges to be imposed on transit traffic? 
 Have such charges been evaluated for consistency with GATT Article V requirements?  That 
is, are such charges: 
 reasonable 
 non-discriminatory 
 limited to charges for transportation or those commensurate with administrative 
expenses entailed by transit or with cost of services rendered? 
 Have such charges been evaluated to determine whether they are limited in amount to the 
approximate cost of the transit services rendered or administrative expenses incurred? 
The proposed measure would generally requir e Members ensure that transit fees and 
charges comply with GATT rules in the same manner as described under Article 6.1 
(Disciplines on Fees and Charges Imposed on or in Connection with Importation and 
Exportation) .  
 Are any such charges calculated on an ad valorem  basis? 
 Is Customs (or other relevant authority) required to assess the trade impact of any new 
transit charges, regulations or formalities?  
The proposal would require a Member to assess th e impact of measures it applies to transit 
traffic (charges, regulations, formalities) and ensure that the objectives are legitimate 
(e.g., consistent with GATT Articles XX and XXI) and that the least trade-restrictive options are applied.   
This exercise is similar to that previously described in connection with Article 10.2 
(Reduction/Limitation of Formalities and Documentation Requirements),  and the same 
considerations with respect to legislation,  procedures and human resources described 
there would equally apply here. 
 Does the government seek or maintain voluntary restraints on transit traffic?  
Voluntary restraints are a kind of government imposed limitation on the volume of transit 
traffic that can pass through a country during a specific period of time.  Such restraints, 
although called "voluntary" because of their self-imposed nature, are requested 
mandatorily by the transit country and have to  be accepted by the country whose traffic TN/TF/W/143/Rev.4 
 
- 169 - 
 
  passes through that transit country to avoid the risk of stricter or less transparent 
restrictions.68 
B. Procedures 
 If charges are assessed on transit traffic, are procedures established to ensure that 
Customs (or other relevant authority) periodically reviews them? 
 Are procedures established to ensure that before adopting any new transit charges, 
regulations or formalities, Customs (or other relevant authority) assesses the trade impact?  
 Are procedures established to ensure that Customs (or other relevant authority) monitors 
and reviews transit charges, regulations and formalities to determine if they are remain necessary or less-trade restrictive measures are available? 
C. Institutional Framework 
 Is responsibility for assessing the trade impact and conducting a periodic review of transit 
charges, regulations and formalities delegated?  
D. Human Resources and Training 
 Is sufficient and competent staff appointed to assess trade impact, and undertake periodic 
review, of transit charges, regulations and formalities? 
 Are the responsible persons trained in methods for analysis of impact of trade charges, 
regulations and formalities? 
                                               
68 TN/TF/W/176 (Nov. 7, 2011)   
  TN/TF/W/143/Rev.4  
 
- 170 - Article 11.3. TRANSIT CHARGES, REGULATIONS AND FORMALITIES (PARAGRAPH 3)  
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note69: 
 
  1.  
 
 
                                               
69 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 171 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 172 - 
 
  3. Strengthened Non-Discrimination (Paragraphs 4-6)  
Legal Text 
4. [Members shall not apply discriminatory measures to goods in transit, or to vessels or other 
means of transport of other Members, for reason s of any kind. This does not exclude the right 
to resort to the exceptions already laid down in WTO Agreements, for valid reasons and 
provided that the measure concerned does not constitute a disguised restriction on 
international trade.] 
5. [With respect to all regulations and formalities imposed on or in connection with traffic in 
transit, including charges for transportation, traffic regulations, safety regulations and 
environmental regulations, Members shall accord to traffic in transit treatment no less favourable than that accorded to [export or import  traffic/domestic traffic/traffic which is not in 
transit]. This principle refers to like products being transported on the same route under like 
conditions.] 
6. Each Member shall accord to products which will be in transit through the territory of any other 
Member treatment no less favourable than that which 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. 
________________________ 
Notes 
What activity does this proposal regulate? 
Goods in transit and the vessels and transport means of other Members  
What authorities are di rectly concerned?  
 Customs 
 Transport Ministry 
 Other Border Agencies 
What are the new requirements? 
 Non-discrimination :  A Members shall not discriminate against goods in transit or transport 
means of other Members except as permitted by other WTO agreements and for justified 
reasons  
 National Treatment :  A Member’s regulations and formalities affecting traffic shall not treat 
transit movements less favourably than domest ic traffic or export or import movements 
 Treatment Preceding Transit:   A Member shall not treat goods that will pass in transit 
through another Member’s territory to the final destination less favourably than if the 
goods were shipped to the destination without passing through that other Member’s territory  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework  
 Are any measures prescribed in your legislation that would treat goods in transit and/or 
transit vehicles less favourably than domestic traffic or import or export traffic involving 
like products transported on the same route under like conditions? 
These would include such measures as safety requirements applicable to vehicles (e.g., 
size and weight restrictions or other technical requirements) and operators; requirements 
for transportation of hazardous goods; vehicle emission and noise standards; road user 
charges, etc.   
This does not prejudice the rights of Member under other WTO agreements to impose 
measures on transit goods and vehicles that are not imposed on domestic/import/export 
traffic.  TN/TF/W/143/Rev.4 
 
- 173 - 
 
   Are any measures prescribed that would treat transit goods that will subsequently pass 
through a third country before reaching their final destination less favourably if the goods 
were to be shipped directly to that destination? 
The proposal would prohibit less favourable treatment of transit goods based on the 
subsequent routing.  This proposal is complementary to paragraph 6 of GATT Article V, 
which explicitly prohibits less-favourable treatment of transit traffic based on previous 
routing of the goods. 
D. Human Resources and Training 
 Is staff with the appropriate legal expertise available to assess compliance of any new 
transit measures with these GATT/WTO rules?  
  TN/TF/W/143/Rev.4  
 
- 174 - Articles 11.4- 11.6 STRENGTHENED NON-DISCRIMINATION (PARAGRAPHS 4-6) 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note70: 
 
  1.  
 
                                               
70 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 175 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 176 - 
 
  4. Transit Procedures and Controls (Paragraph 7-12) 
Legal Text 
7. Members are encouraged to make available, where practicable, physically separate 
infrastructure (such as lanes, berths and similar) for traffic in transit. 
8. Formalities, documentation requirements and customs controls, in connection with traffic in 
transit, shall not be more burdensome than necessary to: 
a. identify the goods and 
b. ensure that transit requirements [are] [have been] met. 
9. Once goods have been put under a transit procedure and have been authorized to proceed 
from the point of origination in a Member's territory, they will not be subject to further customs charges, formalities [or customs inspections] until they conclude their transit at the point of destination within the Member's territory. 
10. [Members shall not apply quality controls or controls of compliance with technical standards on 
goods in transit.] 
11. Members shall allow and provide for advance filing and processing of transit documentation 
and data prior to the arrival of goods. 
12. Once traffic in transit has reached the customs office where it exits the territory of the 
Member, that office shall promptly terminate the transit operation if transit requirements have 
been met. 
________________________ 
Notes 
What activity does this proposal regulate? 
Customs transit procedures and controls  
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
 In processing and control of transit movements, a Member: 
o shall allow pre-arrival declaration 
o shall not apply formalities, documentation requirements or controls other than those 
necessary to identify the goods and ensure compliance with transit requirements 
o shall not apply customs charges, formalities or inspections other than at the offices of 
departure and destination (and not en-route) 
o shall promptly terminate the transit operation once goods reach the office of exit, if all 
requirements are met 
 Members are encouraged to make separate lanes or similar infrastructure for transit in 
traffic 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does your legislation provide for a transit procedure? 
There should be a legislative basis for the cu stoms transit procedure defining the roles, 
rights and obligations of the declarant, carrier and customs offices. TN/TF/W/143/Rev.4 
 
- 177 - 
 
   Does such procedure require operators to present goods and documents and undergo 
formalities and controls at any points within the country other than the transit offices of 
departure and destination?  
The proposed measures would require Members to ensure that while en route to the 
destination, the transporter is not required to present the goods to, and will not be 
stopped at, intermediate customs checkpoints for reason of additional customs charges, 
formalities and/or inspections.   
 Does legislation allow for submission of transit declarations prior to arrival of the goods?  
Legislation and customs procedures should allow for the submission and processing of 
transit declarations prior to arrival (see Article 7.1 (“Pre-arrival Processing”) ). 
B. Procedures 
 Are customs controls, data and document requirements and formalities limited to those 
necessary to identify the goods and ensure compliance with transit requirements? 
The purpose of the customs transit procedure is to ensure that the goods reaching the 
destination are the same as those released by Customs at the start of the transit 
movement.   
The proposed measure would thus require Members to ensure that their transit procedures 
at both ends are limited those necessary to carry out that purpose.   
Document or data requirements, formalities or controls on transit movements for other 
reasons (such as for purposes of compliance with quality or technical standards, or application of tariff or trade policy measures) would not be consistent with this proposed obligation.  
 Are transit goods checked for compliance with technical or quality standards? 
 Are procedures established to ensure that tr ansit operations are discharged promptly, and 
the transit guarantee cancelled, upon delivery of  the goods to the office of destination?   
Procedures typically define the roles and responsibilities of the customs offices and 
operator in relation to discharge of the tran sit procedure, the documents or data required 
to discharge or write-off the transit at the office of departure; follow-up and enquiry 
procedures where a transit operation is delayed or missing.  
E. Communication and Information Technology 
 Is there an automated system or tools for control of transit operations and management of 
transit guarantees? 
Systems for electronic communication between office of departure and destination and/or 
monitoring en route (GPS tracking or radio- frequency identification (RFID) seals, for 
example) can support reduced formalities and controls on transits, pre-arrival declaration 
and processing, and prompt discharge of transit procedure. 
F. Infrastructure and Equipment 
 Can physically separate infrastructure (such as separate transit lanes and berths, 
independent Customs transit offices, etc.) be made available to transit traffic? 
Members are encouraged to develop separate roads, berths, gates or other infrastructure 
in order to reduce border congestion and thereby facilitate transit movements.   
  TN/TF/W/143/Rev.4  
 
- 178 - ARTICLES 11.7-11.12. TRANSIT  PROCEDURES  AND  CONTROLS  (PARAGRAPHS  7-12) 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note71: 
 
  1.  
 
                                               
71 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 179 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 180 - 
 
  5. Guarantees (Paragraph 13-16) 
Legal Text 
13.  [Members may require a guarantee which shall no t exceed the full amount of the duties or 
charges which may be incurred.] [In exceptional circumstances such as penalties for non-compliance with laws and regulations once goods have left the point of origination, a guarantee 
may be furnished.] 
 14. Once the Member has determined that its tran sit requirements have been satisfied, the 
guarantee shall be discharged without delay.
72 
 15. [Where a Member requires a guarantee for goods in transit, this Member shall allow 
guarantees to be renewed for subsequent consignm ents once a previous one is proved to have 
reached its destination [or made exit]]. 
 16. [Members shall not require the use of customs convoys for traffic in transit, except for 
circumstances presenting high risks. The goods su bject to customs convoy requirements shall be 
included in Members laws or regulations and shall be published.] 
________________________ 
Notes 
What activity does this proposal regulate? 
The use and discharge of guarantees that may be required by Customs in connection with transit 
operations  
What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
 Any guarantee that Customs requires for a transit movement: 
 shall not exceed in amount the potential duty and charges;  
 shall be discharged by Customs without delay once the transit is completed; and  
 may be renewed by the trader thereafter. 
 Customs may require a convoy to accompany goods only if the goods are high risk and so 
specified in the Member’s laws and regulations. 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does legislation allow for the provision of a guarantee to ensure compliance with transit 
obligations? 
 Does legislation limit such guarantees to the amount of potential duty and charges on the 
goods? 
 Does legislation require Customs to discharge guarantees without delay once transit 
obligations are determined to have been fulfilled? 
 Does legislation permit such guarantees to be renewed?   
 If customs convoy is used, are the goods su bject to convoy specified in legislation? 
                                               
72 Members agreed to delete the guarantee for "Multiple transactions" figure, provided that this is 
addressed in paragraph 15. TN/TF/W/143/Rev.4 
 
- 181 - 
 
  B. Procedures 
 Are procedures established for the management of transit guarantees? 
Procedures and guidelines for Customs management of transit guarantees should include 
such matters relevant to the proposal as: 
 specification of the roles and responsibilities of respective customs offices for 
management of the guarantee (discharge of guarantee, claims against the guarantee, 
follow-up missing movements, etc.) 
 how to calculate the amount of the guarantee (which should be consistent with the 
proposed measure) 
 the cases and conditions under which a guarantee may be reduced or waived  
 the conditions under which Customs may consider a transit operation to be completed, 
including any documentary evidence required for release of the guarantee 
 the conditions under which customs escort may be required (if any), and the means of 
carrying out the escort.   
E. Communication and Information Technology 
 Is administration of transit movements and guarantee management automated? 
 Does the system provide for automated di scharge of the guarantee directly upon 
completion of the transit movement? 
Where an automated system is used to process and control transit movements, a 
guarantee management system or functionality may be integrated or incorporated.  In such cases, Members may wish to ensure that the system would support the disciplines described in the proposals.    
  TN/TF/W/143/Rev.4  
 
- 182 - ARTICLES  11.13-11.16 GUARANTEES  (PARAGRAPHS  13-16)   
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note73: 
 
  1.  
 
 
                                               
73 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 183 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 184 - 
 
  6. Cooperation and Coordination (Paragraphs 17-18) 
Legal Text 
17. Members shall endeavour to cooperate and coordinate with one another with a view to 
enhance freedom of transit. Such cooperation and coordination may include, but is not limited to 
an understanding on:  
(i) charges; 
 
(ii) formalities and legal requirements; and 
 
(iii) the practical operation of transit regimes. 
 
18. Each Member shall endeavour to appoint a national transit coordinator to which all enquiries 
and proposals by other Members relating to the good functioning of transit operations can be 
addressed. 
________________________ 
Notes 
What activity does this proposal regulate? 
Promotion of agreements and coordination on transit matters at a regional and bilateral level  
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
What are the new requirements? 
 Members should endeavour to cooperate and coordinate to enhance freedom of transit 
 Members should endeavour to appoint a national transit coordinator to whom other 
Members can make enquires and proposals 
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does your government have a policy/strategy to encourage development of bilateral or 
regional transit arrangements and participation in bilateral or regional transit organizations? 
 Does legislation provide Customs the authority to negotiate and enter into arrangements 
with other customs administrations and borders agencies for purposes of coordinating transit operations? 
Such arrangements typically provide for harmonization of customs transit procedures, 
exchange of information, common IT transit systems, etc. 
C. Institutional Framework 
 Is responsibility assigned for regional or bilateral cooperation on transit matters?  
 Has the national transit coordinator function been established with the responsibilities 
described in the proposed measure? 
D. Human Resources and Training 
 Are sufficient number of qualified staff and resources available to allow participation in 
bilateral and regional transit organizations?  
  TN/TF/W/143/Rev.4  
 
- 185 - ARTICLES 11.17- 11.18. COOPERATION  AND  COORDINATION  ON TRANSIT (PARAGRAPHS 17-18) 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note74: 
 
  1.  
 
                                               
74 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 186 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 187 - 
 
  Article 12 Customs Cooperation 
Legal Text 
1. 
 1.1 Upon request, Members [shall] [endeavour][may][in accordance with its domestic 
law] [within the available resources], exchange information [and/or documents] [on Customs 
matters] in identified cases of import, export [or transit], [on mutually agreed terms consistent with the requirements of this Article] where there is reason to doubt the truth or accuracy of a 
declaration submitted by the importer or exporter [or its agent]. 
  1.2 [Paragraph 1.1 is subject to the requested Member's satisfaction:   
i) with the verification referred to in paragraph 2;  and 
 ii) that the required confidentiality of the information will be maintained, recognizing the 
importance of protecting commercially confidential information in safeguarding the 
commercial interests of traders.] 
 
2. The requesting Member shall ensure that al l appropriate internal verification has been 
undertaken including, inter alia, verification of the importer/exporter and inspection of the relevant documents before it requests assistance from another Member.  [The requesting Member shall 
share the result of the verification with the requested Member.] 
3. The requesting Member shall provide the requested Member with a written request, 
including:  
(a) The matter at issue and reasons for the request; 
 
(b) The specific information [and/or documents] requested; 
 
(c) The purposes for which the Member requires the information [and/or the documents]; 
 
(d) A confirmation that the Member had conducted the verification required by 
paragraph 2; 
 
(e) The identity [and the legal mandate] of the official making the request; 
 
(f) The names and addresses of the persons to whom the request relates, if known; and 
 
[(g) The applicable legal provisions in the domestic law, including provisions relating to 
confidentiality, of the requesting Member.] 
 4. The requested Member [shall] [where practica ble] [may] [in accordance with its domestic 
law]
75 
 
(a) Provide information only to the extent it is available in the import or export 
declaration(s) [within the available resources of its respective authorities] [and, if 
required, at least the details, viz. Exporter; Consignor; Carrier; Importer; Consignee; [Notify party]; Delivery destination;  Country(ies) of routing, to the 
extent known; Agent, if applicable; Ta riff code number; Description of Goods; 
[UNDG Number (Dangerous Goods Code), if applicable]; Type of packages identification; Quantity of goods/Number of packages; Total gross weight; [Equipment identification number, if containerized and available]; [Equipment size 
and type identification]; [Seal number, if applicable and available]; [Total invoice 
amount]; and [Unique consignment reference number.]] 
                                               
75 May need fine tune. TN/TF/W/143/Rev.4 
 
- 188 - 
 
  [(b) If requested, provide documents submitte d in support of a goods declaration, such 
as commercial invoice, packing list, certificate of origin and bill of lading, in the 
form in which these are filed, whether paper or electronic;]  
[(c) Confirm that the documents provided ar e true copies of the documents submitted 
by the importer/exporter [and accepted by the requested Member]; and] 
(d) [Provide the information] [and/or documents] [respond to the request] [to the 
extent possible within a period of 90 days] [within reasonable time] from the date of receipt of the request.] 
5. Such exchange of information [and/or docu ments] shall not require requested Members to: 
(a) Modify the format of their import or export declarations or their procedures; 
 
(b)  Call for documents other than those submitted with the goods declaration[s]; 
 
(c)  Initiate inquiries to obtain the information;  
(d) Modify the period of retention of such information [and/or documents]; 
 
(e) Introduce paper documentation where electronic format has already been introduced; 
 
[(f) Provide any information for which disclosure is not permissible under their 
domestic laws and regulations; or 
 
(g) Provide any information furnished by any person pursuant to their domestic laws 
and regulations where such person has not given consent to the disclosure of the information, where there is such a requirement under its domestic laws and 
regulations.] 
 [(h) Translate the information [and/ or documents].] 
 
6. The request for information [and/or documents] shall be made [in one of the three official languages of the WTO or] in a language mutually acceptable to the requesting and the requested Member. 
 
7. The requesting Member shall use the information [and/or documents] solely for the 
purposes stated in the request, unless the requested Member agrees otherwise in writing. [The 
requesting Member shall be subject to any rest rictions imposed by the Member providing the 
information.]  
8. [Any information [and/or documents] exchanged which are by nature confidential or which 
are provided on a confidential basis shall be trea ted as strictly confidential by the [requesting 
Member. [Any information [and/or documents] exchanged shall be granted at least the same level of protection provided under the laws and regu lations of the requested Member] The requesting 
Member shall provide the information only to its customs administration and] [authorities 
concerned who] shall not disclose it to any [other governmental agency or] third party without the specific permission of the requested Member [, exce pt to the extent required in [administrative or] 
judicial proceedings].] 
 [Such information [and/or documents] shall not be used as evidence in a [criminal] [judicial] 
proceeding unless specifically authorized by the requested Member.  [In case the government of a 
requesting Member is ordered to provide such information as evidence for a [criminal] [judicial] proceeding by the court or intends to disclose it to any third party, the requesting Member shall 
obtain specific written authorization from the  requested Member in order to do so.]] 
 
[The requested Member [may][shall] consider wh ether the confidentiality of the information 
required will be adequately protected before prov iding such authorization.  The requested Member 
[may][shall] decline to authorize such use of the information if its laws and regulations will be 
breached by this use.]  TN/TF/W/143/Rev.4 
 
- 189 - 
 
  9. [In cases where the requested Member is of the opinion that exchange of information under 
these provisions is prohibited by its laws and regulations or would infringe upon its sovereignty, 
security, public policy, or other substantial interest, or  prejudice any legitimate commercial, 
[industrial] or professional interest, the request may be refused or may be subject to the satisfaction of certain conditions or requirements.] 
 
10. Each Member shall notify the Committee a cont act point for exchange of information [and/or 
documents]. 
 
11. [The request for information [and/or documents] shall not be made later than [two years] [the time required by the national legislation of the requested Member [for the prescription of any 
offence and/or infringement subject to investigation]] after the importation or exportation of the 
goods.] 
 12. [[A Member shall not make] [A requested Member may postpone or refuse] more than 
[X] requests for information [and/or documents] from the same Member in a calendar year.] 
 13. A requested Member shall respond in writing, whether through paper or electronic means, to 
a request made pursuant to this Article. [If a requested Member postpones or refuses a request for 
one of the reasons set out in this Article, it shall communicate that reason in its response.]  14. The requesting Member should inform th e requested Member about the result of the 
exchange of information if there was a request from the latter to so provide. 
 15. Notwithstanding what is contained in the preceding paragraphs, a requested Member may 
postpone or refuse providing information [and/or documents] if the provision of such information 
[and/or documents] would interfere with an on-going administrative or judicial investigation, prosecution or proceeding.   
 
16. [If a requesting Member violates any provisio n of this Article or does not treat information 
received from another Member in accordance with the requirements of this Agreement, the requested Member may refuse any further requests  for assistance from the requesting Member.] 
 
17. [In the event of any breach of the conditions  of use or disclosure of information exchanged 
under this Article, the requesting Member that received the information shall promptly 
communicate the details of such unauthorized us e or disclosure to the requested Member that 
provided the information, and;  
(a) take the necessary measures to remedy, to the extent possible, the breach, 
 
(b) take all necessary measures, to the extent possible, to prevent any future 
unauthorised use  or disclosure of information exchanged under this Article, and; 
 
(c) notify the requested Member of the measures referred to in sub-paragraphs (a) 
and (b).]  
 
18. [If the requesting Member would be unable to comply with a similar request in case such a request was made by the requested Member, it shall state that fact in its request.  Execution of 
such a request shall be at the discretion of the requested Member.] 
 19. Nothing in this Article shall be construed to prevent a Member from entering into or maintaining a bilateral or regional arrangement regarding sharing of customs information. [In the 
case of an inconsistency between a provision of such an agreement and this Article, 
that agreement shall prevail to the extent of the inconsistency]. 
________________________ 
Notes 
What activity does this proposal regulate? 
Customs-to-Customs exchange of information fo r purposes of verifying goods declarations TN/TF/W/143/Rev.4 
 
- 190 - 
 
  What authorities are di rectly concerned?  
 Customs 
What are the new requirements? 
One Member shall provide another, upon request and subject to conditions, information and/or 
documents concerning specific import or export declarations.  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Does your legislation allow or require Customs to provide information of the type described 
in the proposal to a foreign customs administration? 
 Does your legislation require protection of commercially confidential information held by 
government authorities? 
 Does your legislation allow Customs to deny third parties, including other government 
agencies in your country, access to confidential information obtained from another 
Member? 
Note that there are conflicting requirements in the proposed text regarding treatment of 
confidential information.  For example, there are differences with respect to whether 
information can be disclosed to government agencies other than customs and whether permission of the requested Member is required before the information can be used in 
administrative or judicial proceedings. 
 Does your legislation allow Customs to refuse to disclose such information for use in 
criminal or judicial proceedings in your country unless authorized by the other Member? 
See previous note. 
B. Procedures 
 Are internal procedures/processes established to ensure that requests for information from 
other countries are consistent with the proposal?  
Such internal procedures should ensure that an internal verification has been conducted 
before the request is sent; that the request is limited to cases of “reasonable doubt”; that the number of requests to a particular Member is reasonable; that the request conforms to 
the required form and content. 
 Do procedures ensure that information receiv ed from other Members is used by Customs 
only for the purposes specified ( e.g., verification of the declarations)? 
 Are procedures/methods established to ensure se curity of confidential information received 
from other Members against disclosure or unauthorized use? 
Such as physical and electronic access restrictions to information received from other 
Members in order to prevent unauthorized disclosure or use. 
 Are procedures established for processing requests for information received from other 
Members that are consistent with the proposal ( e.g., time periods for response; grounds 
for refusing of a request)? 
These would include guidelines to ensure proper application of any domestic legal or policy 
restrictions or conditions on exchange of information. TN/TF/W/143/Rev.4 
 
- 191 - 
 
   Are goods declarations and associated supporting documents retained by Customs (in 
paper or electronic form) for the periods described in the measure, and easily accessible if 
a request is received from another Member?  
C. Institutional Framework  
 Is responsibility for making and responding to requests for information designated to a 
person/office (a contact point)? 
 Is the role and authority of the contact point within the customs administration clearly 
defined? 
The proposed measure will require that each Member establish a single contact point for 
exchange of information.   
The primary function of the designated person or office (normally, within the customs 
administration) is to ensure compliance with conditions before a request is submitted to 
another Member (e.g., that an internal verifi cation was conducted) and to evaluate and 
respond to requests the Member receives.   
This office should have access to goods declarations and supporting documents (i.e., such 
declarations/documents are retained by Customs, in paper or electronically, and 
retrievable on demand) and the cooperation of the customs office(s) that are responsible for processing and verifying declarations. 
Many Members have existing bilateral or regional customs mutual assistance agreements 
for exchange of information.  Therefore, the necessary and institutional arrangements and administrative procedures may already exist.  In terms of additional workload, note that 
the proposal limits the number of requests that one Member must respond to from another 
Member.   
D. Human Resources and Training 
 Is a sufficient number of competent staff available to respond to requests for 
information/documents from other Members within the time-frames described in the 
measure? 
E. Communication and Information Technology 
 Are goods declarations and supporting documents submitted to a customs processing 
system? 
 Are such declarations and data retained on the system (or archived) for the periods 
described in the measure, and easily accessible if a request is received?  
  TN/TF/W/143/Rev.4  
 
- 192 - Article 12. CUSTOMS COOPERATION 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note76: 
 
  1.  
 
                                               
76 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 193 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
 
 TN/TF/W/143/Rev.4 
 
- 194 - 
 
  Article 14 National Committee on Trade Facilitation 
Legal Text 
1. Each Member shall establish and/or maintain a national committee on trade facilitation or 
designate an existing mechanism to facilitate bo th domestic coordination and implementation of 
provisions of this Agreement. 
________________________ 
Notes 
What authorities/organization s are directly concerned?  
 Executive Authority 
 All border agencies 
 Private sector stakeholders 
What activity does this proposal regulate? 
Oversight and coordination of the implementation of WTO trade facilitation measures  
What is the new requirement? 
Each Member shall have a national trade facilita tion body to oversee implementation of the WTO 
trade facilitation agreement  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Is a national trade facilitation committee or similar oversight body established with the 
necessary resources? 
The measures proposed in the WTO trade facilit ation negotiations affect all the government 
agencies and private sector organizations involved in the import, export, and transit of 
goods.  
The purpose of the task force is to effectively and efficiently implement the WTO Trade 
Facilitation Agreement, coordinate with technical assistance donors and (perhaps) carry 
out notification or other requirements. 
The task force must have the necessary political recognition and financial resources to 
support its activities. 
 Are the participants, functions and legal authorities of such body defined? 
This should include roles and responsibilities of the body, as well as responsibility of other 
government authorities for cooperation and coordination.   
Functions of the committee would typically include setting national implementation 
strategy, overseeing development of action plans, and supervising progress. 
B. Procedures 
 Has the committee established terms of reference and procedures for the conduct of its 
activities? 
Such procedures would typically include:  a work plan, meeting schedule, etc. 
 strategy for stakeholder communications  
 standard procedures for conducting meetings and consultations 
 communications with Geneva delegate TN/TF/W/143/Rev.4 
 
- 195 - 
 
  D. Human Resources and Training 
 Is sufficient and qualified staff available to support the committee? 
Staff should have dedicated time for committee work.  The coordinator(s) should have 
expertise or skills in consultation, meeting management, inter-agency coordination, etc.   
  TN/TF/W/143/Rev.4  
 
- 196 - ARTICLE  14 NATIONAL  COMMITTEE  ON TRADE  FACILITATION 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note77: 
  1.  
 
                                               
77 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 197 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 TN/TF/W/143/Rev.4 
 
- 198 - 
 
  Article x Electronic Payment  
Legal Text 
Each Member shall adopt or maintain procedures al lowing, to the extent practicable, the option of 
electronic payment for customs duties, taxes, fees and charges. 
________________________ 
Notes 
What activity does this proposal regulate? 
The means by which a trader can pay his customs duties, taxes, fees and charges  
What authorities are di rectly concerned?  
 Customs 
 Other Border Agencies 
 Revenue Authority 
What is the new requirement? 
To the extent practicable , Members should allow electronic payment of customs duties, taxes, fees 
and charges.  
What actions might be required  to implement this proposal? 
A. Policy/Legal Framework 
 Are electronic payments currently used for the payment of duties, taxes or other debts 
owed to the government?  Has the potential use of any such systems been examined for 
the payment of tax and duties? 
“Electronic payment” covers a variety of different systems.  In current customs practice, 
the most common methods are electronic fund  transfer (EFT) and direct debit schemes, 
whereby funds are transferred (or automatically debited) from an account at one bank or 
financial institution to another pursuant to the order of the account holder.  Also used are credit and charge cards issued by credit card companies and banks.   
Other forms of electronic payment might include bank debit cards, where the cardholder 
authorizes a debit from his account either by entering a personal identification number (PIN) directly into an online terminal or by a written signature; “smart cards”, or encrypted 
cards that contain a chip with a stored financial value (and possibly other information); 
“electronic money” (e-money/e-cash); and peer-to-peer payment systems, such as PayPal.   
Each such payment system involves different parties (account holders, banks, credit card 
issuers) with rights and obligations, can require technical and administrative infrastructure 
(such as an electronic interbank network for communicating, clearing and settling EFT 
payments), and presents different risks, benefits, and administrative costs.   
Where an electronic payment system is not currently used, these options should be 
investigated and analyzed. 
 Does national legislation provide for electronic  payment of duties, taxes, fees and charges? 
Where legislation restricts the method of payment of customs duties, taxes, fees and 
charges to cash and certified or bank cheque  (which is often the case), amendment would 
be required.   
The legislation should specify the electronic payment systems that can be used for 
payment of customs charges, as well as any conditions on the use of such forms of 
payment.   
For example, where customs legislation permits credit cards to be used for payment of 
customs debts, it also often limits their use to transactions not exceeding certain specified 
limits, or allow their use only with respect to non-commercial (e.g., traveller’s) TN/TF/W/143/Rev.4 
 
- 199 - 
 
  transactions, and/or requires the importer to pay the administrative charge assessed by 
the card issuer.  
More generally, the rights and liabilities of persons involved in the particular electronic 
payment system should be sufficiently clarified in national legislation, such as commercial, banking or consumer protection laws.  For example, in the case of EFT and direct debit 
schemes, does legislation define who bears the risk of loss in cases of errors (e.g., a 
computational error or numerical transposition leading to an overpayment), fraud (e.g., an unauthorized payment order), technical malfunc tions, or delays/failures in making the 
payment?  Similarly, in the case of credit cards, legislation commonly imposes rights and 
obligations for the protection of consumers, such as obligations of the issuer to disclose terms and conditions; limitations on card fees; consumers’ rights to contest charges including (possibly) rights to refuse payment due to disputes with the vendor arising out of 
the underlying sales transaction.   
Members may wish to consider if the appropriate legal framework is provided for the 
particular electronic payment system, and what adjustments might be required to existing 
law, if any, to accommodate payments to the government of customs duties and taxes.  
B. Procedures 
 Are procedures defined and published for use of the selected electronic payment 
system(s)? 
Instructions may be required for the billing and payment via the electronic payment 
system, as well as use of electronic payments in processing the declaration and release of goods.  
E. Communication and Information Technology 
 Is the electronic payment system integrated with the automated declaration/cargo 
processing systems?  
F. Infrastructure and Equipment 
 Is infrastructure and equipment available fo r use of the selected electronic payment 
system? 
For example, if credit or debit card is allo wed as a payment method for travellers, are a 
sufficient number of card readers installed and connected to the bank network at ports of arrival?  
  TN/TF/W/143/Rev.4  
 
- 200 - ARTICLE  X ELECTRONIC  PAYMENT 
 
 I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework : 
 
  1.  
B. Procedures: 
   1.  
C. Institutional Framework: 
   1.   
D. Human Resources/Training: 
 
  1.  
E. Communication/Information 
Technology: 
   1.  
F. Equipment & Infrastructure: 
   1.  
G. Other Issues to Note78: 
  1.  
 
                                               
78 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).  
  TN/TF/W/143/Rev.4  
 
- 201 -  
II. Questionnaire 
1. Do you comply with this measure?         
 
Fully:        Substantially:       Partially:        No:        Not Applicable:__       
 
2. You expect to implement this measure by: 
 Category A (by date of entry into force):_____     Category B (with extra time):_____  Category  C (with extra time and technica l 
assistance): _____ 
 
3. If Category B or C approximately how mu ch time will you need to implement? 
 6 Months:          1 Year:          3 Years:           5 Years:          Other (Specify):________                    
 
4. Identify technical assistance projects/agenc ies/international organizations that have, or are, helping you implement this measu re: 
 
 
5. Lead agency or organization and other stakeholders that would be responsible for implementation of this measure:  
   
  
6. Stakeholders not participating in assessment of th is measure that should be consulted:     
  
 
7. National Priority Level (How importan t is it that this measure should be  implemented in your country?):   
 
High:        Medium:        Low:        None:    __  Explain:  
 
8. Issues to note (any comments or recomm endations for negotiators, etc.):    
 
  
  TN/TF/W/143/Rev.4  
 
- 202 -  
III. APPENDIX 
1. Sample Situational and Gap Analysis  
ARTICLE  3.1 PROVISION  OF ADVANCE  RULINGS 
 
 
I. Situational/Gap Analysis  
Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
A. Policy/Legal Framework: Customs Department Proclamation 
No. 1439 (2009)  authorizes Customs 
to issue rulings on tariff classification questions.  But, these rulings are 
advisory only and not binding. 
 Rulings are valid for one year.   
Customs must issue tariff rulings within 
3 months of a proper request.  The information that must be supplied by 
the applicant, and the persons who can 
apply, are defined in the Proclamation.  
 Customs may revoke a ruling for any 
reason.  In addition, a ruling shall be 
considered invalid if issued on the basis of incorrect information provided by the 
applicant or if there is a change in the 
tariff.  Customs is required to notify the applicant if the ruling is revoked or 
invalidated. 
 There are no formal provisions for pre-decision hearings on ruling requests.  
 
Article 80  of the Customs Law (Law 
No (20) for the Year 1998)  provides 
for a right of administrative and judicial 
appeal against Customs decisions, including rulings.    
 Importers’ main demand is for tariff 
classification rulings; therefore, legislation 
on rulings on other matters has not been developed.   
Customs does not want rulings to be 
legally binding because it wants the flexibility to change its mind or in case of 
errors. 1. Amendment of the Customs Law to 
authorize Customs to issue binding rulings 
on request on tariff classification, valuation, duty drawback, and quota requirements (30days/Customs 
lawyer(s)). 
 2. Amendment of the Customs 
Proclamation 1439 to provide for pre-
decision hearings on ruling requests and to clarify the grounds for revocation and 
invalidation of issued rulings  
(30 days/Customs lawyer(s)).  3. Amendment of Customs Proclamation 
1439 (or a new proclamation) to define 
requirements for applications for rulings on origin, customs valuation, drawback. 
(30 days/Customs lawyer(s)). 
 1. None 
 
2. None  3. None  
  TN/TF/W/143/Rev.4  
 
- 203 - Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
Article 175 of the Customs Law 
requires Customs officers to keep 
confidential information they receive in 
the course of their duties.  
Article 25  of the Customs Law 
authorizes Customs to issue written binding rulings on origin of goods on 
request of the applicant.  The Customs 
Department has not received any applications for origin rulings under this provision. 
 
There is no legal authority for rulings on other matters mentioned in the 
proposed measure (valuation, duty 
drawback, etc.) 
 
B. Procedures: Customs has not established formal working procedures.  
Informal procedures have sufficed 
because the Customs staff that administers the current program is 
small (less than 5). Lack of time and personnel to develop 
formal procedures for processing ruling applications. 
 
Customs does not now monitor use of rulings in clearance because they are 
advisory only (not legally binding).  
 1. Issue standard procedures for 
processing applications for binding rulings (including procedures for publication and 
distribution to offices). 
(60 days/Customs specialist(s))  
2. Develop procedures for monitoring the 
proper use of rulings in goods clearance operations. 
(30 days/Customs specialist(s)) 1. None 
 2. Technical 
advice/models on 
international practices for monitoring use of 
rulings. 
C. Institutional Framework: The Tariff and Agreements Directorate 
in the central Customs Department is responsible for issuance of tariff rulings.  
 
No office has yet been designated 
responsibility for rulings on other 
matters.  
 No legal basis yet for rulings on matters 
other than tariff classification and origin; 
therefore, no office has yet been designated. 1. Customs Department proclamation 
designating roles/responsibility for the 
processing and administration of rulings on value, drawback, etc. 
(30 days/Customs specialist(s)) 1. None 
D. Human Resources/Training: 
There are 4 customs specialists in the 
Tariff and Agreements Directorate responsible for tariff rulings. Lack of time and qualified personnel to 
provide training on rulings procedures  
 Limited number of officers available to 1.Train customs officers responsible for 
processing ruling requests on ruling law 
and procedures. (30 days/Customs specialist(s)) 1. Training on best 
practices in ruling 
procedures 2. Same  
  TN/TF/W/143/Rev.4  
 
- 204 - Describe Your Current Situation Barriers 
(Give Reasons for non-compliance) Actions/Resources Required & Cost 
(Number the Actions) TACB Resources 
Needed 
(Specify Action 
Number) 
This staff is informally trained, on the 
job, by their peers.   
Other customs staff have not received 
training of any kind on rulings procedures.   
 
 process rulings; officers have other 
responsibilities. 2. Train clearance/audit officers on use of 
rulings in customs clearance operations. 
(15 days/ Customs specialist(s)) 
3. Incorporate rulings training in Customs training program.  
(15 days/ Customs specialist(s)) 
4. Evaluate staffing needs/reassign staff as required. 3. Same 
4. None 
E. Communication/Information Technology: The Directorate maintains an electronic 
recordkeeping system/rulings database 
in which all applications and rulings are entered .  This is searchable and 
accessible by all customs officers.   
    
F. Equipment & Infrastructure: 
    
G. Other Issues to Note79: 
The private sector is not aware of the rulings program and requirements.   
 Lack of time and qualified personnel to 
inform the public  1. Conduct public awareness training on 
ruling requirements (15 days/ Customs specialist(s)) 2. Publish description of ruling program on 
Department website 
 1. None 
2. None 
 
 
 
__________  
                                               
79 For example, resistance to change; lack of political will or stakeholder awareness or buy-in; other issues (positive or negati ve).