RESTRICTED  
  
WT/PCTF/W/3  
 
4 March 2014  
(14-1319)  Page: 1/32  
Preparatory Committee on Trade Facilitation  Original: English  
 
 
 
 COMMENTS ON THE TEXT OF THE TRADE FACILITATION AGREEMENT 
COMMUNICATION FROM THE EUROPEAN UNION 
 The following communication dated 27 February  2014 is being circulated at the request of 
the EU for consideration by the PCTF at its meeting on 10 March 2014. 
 
 
_______________ 
 
 
The EU does not suggest any change of substa nce and indeed we consider that the process 
of legal review should be a technical and straightfo rward exercise in line with the decision by our 
Ministers in Bali. 
 
It is our view that in the TF Preparatory Committee process any suggestions that cannot 
reach consensus should be dropped and proposals for which there is consensus should be adopted 
immediately while those suggestions which would need further internal checks should be definitively decided after a short deadline.  This wa y the risk of entering into renegotiations of the 
Trade Facilitation Agreement can be avoided.  
 
By way of explanation the following should be noted:  
• We suggest replacing "Section" with "Part" as this term is already used in other WTO 
Agreements (GATT, Customs Valuation Agr eement, Agreement on Agriculture etc.). 
Furthermore, we suggest that "Final Provisions" should become "Part III". 
 
Following this change, we suggest using the term "Section" instead of "Articles" – consistently with the structure of other WTO Agreements. 
 
• Moreover, the numbering in current Section II is not consistent with the numbering in 
current Section I - as in Section II there is no article but only paragraphs. Please also note that Annex 1 refers to "Article 10.1" of Section II although there is no division in 
articles in Section II. Therefore, we recommend making all parts consistent and to 
change the reference to "paragraph". 
 
• In current Section I the terminology referring to "paragraph" and "subparagraph" is 
not consistent. We suggest using the word "subparagraph" when the numbering includes a letter and calling "paragraph" the first subdivision of an article. 
 
• We also recommend using the same style when listing subparagraphs. In the text 
sometimes letters (a,b,c) and sometimes little romans (i., ii., etc.) are used for listing.  We propose to rectify this in the text. 
 
• Finally, in the Special and Differential Treatment provisions, there are currently 
references to "indicative dates", "definitive dates" and "dates". For consistency 
reasons, we suggest to add "definitive" where this seemed to be missing – without 
changing the meaning and without prejudice to the rights of DCs and LDCs to avail 
themselves of all the benefits stemming from the Agreement. WT/PCTF/W/3 
 
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  WT/MIN(13)/36 
WT/L/911 
 
11 December 2013 
 Ministerial Conference 
Ninth Session 
Bali, 3-6 December 2013  
AGREEMENT ON TRADE FACILITATION 
MINISTERIAL DECISION OF 7 DECEMBER 2013 
The Ministerial Conference, 
Having regard to  paragraph 1 of Article IX of the Marrakesh Agreement Establishing the World Trade 
Organization (the "WTO Agreement"); 
Decides  as follows: 
1. We hereby conclude the negotiation of an Agreement on Trade Facilitation (the "Agreement"), which 
is annexed hereto, subject to legal review for rectifications of a purely formal character that do not affect the 
substance of the Agreement. 
2. We hereby establish a Preparatory Committee on Trade Facilitation (the "Preparatory Committee") 
under the General Council, open to all Members, to perform such functions as may be necessary to ensure 
the expeditious entry into force of the Agreement and to prepare for the efficient operation of the 
Agreement upon its entry into force. In particular, the Preparatory Committee shall conduct the legal review 
of the Agreement referred to in paragraph 1  above , receive notifications of Category A commitments, and 
draw up a Protocol of Amendment (the "Protocol") to insert the Agreement into Annex 1A of the WTO 
Agreement. 
3. The General Council shall meet no later than 31 July 2014 to annex to the Agreement notifications 
of Category A commitments, to adopt the Protocol drawn up by the Preparatory Committee, and to open 
the Protocol for acceptance until 31 July 2015. The Protocol shall enter into force in accordance with Article 
X:3 of the WTO Agreement. WT/PCTF/W/3 
 
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  ANNEX  
AGREEMENT ON TRADE FACILITATION  
Preamble  
Members, 
Having regard to  the Doha Round of Multilateral Trade Negotiations; 
Recalling and reaffirming  the mandate and principles contained in paragraph 27 of the Doha 
Ministerial Declaration and in Annex D of the Decision of the Doha Work Programme adopted by 
the General Council on 1 August 2004, as well as in paragraph 33 of and Annex E ofto the Hong 
Kong Ministerial Declaration; 
Desiring to  clarify and improve relevant aspects of  Articles V, VIII and X of the GATT 1994 
with a view to further expediting the movement, release and clearance of goods, including goods 
in transit; 
Recognizing  the particular needs of developing and especially least-developed country 
Members and desiring to enhance assistance and support for capacity building in this area; 
Recognizing  the need for effective cooperation among Members on trade facilitation and 
customs compliance issues: 
Hereby  agree  as follows: 
 PART I 
SECTION I ARTICLE 1: PUBLICATION AND AVAILABILITY OF INFORMATION  
Article 1  
Publication 
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: 
Importation(a) importation , exportation and transit procedures (including port, airport, and 
other entry-point procedures) and required forms and documents; 
Applied(b) applied  rates of duties and taxes of any kind imposed on or in connection with 
importation or exportation; 
Fees(c) fees  and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit; 
Rules(d) rules  for the classification or valuation of products for customs purposes; 
Laws(e) laws , regulations and administrative rulings of general application relating to rules 
of origin; 
Import(f) import , export or transit restrictions or prohibitions; 
Penalty(g) penalty  provisions against breaches of import, export or transit formalities; 
Appeal(h) appeal  procedures; 
Agreements (i) agreements  or parts thereof with any country or countries relating to 
importation, exportation or transit; 
  (j. Procedures) procedures  relating to the administration of tariff quotas. 
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 . of Article 
2. 
 WT/PCTF/W/3 
 
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  Article 2 
 
Information Available Through through  Internet  
1. Each Member shall make available, and update to the extent possible and as appropriate, the 
following through the internet: 
 
(a) a  description1description1 of its importation, exportation and transit procedures, 
including appeal procedures, that informs governments, traders and other interested parties 
of the practical steps needed to import and export, and for transit; 
(b) the forms and documents required for importation into, exportation from, or transit 
through the territory of that Member; 
(c) contact information on enquiry points. 
2. 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. 
3. Members are encouraged to make available further trade related information through the 
internet, including relevant trade-related legislation and other items referred to in paragraph 1 . of 
Article 1. 
Article 3 
Enquiry Points  
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 . of Article 1 as well as to provide the required forms and 
documents referred to in subparagraph 1 .(a) of Article 1 a. 
2. Members of a customs union or involved in regional integration may establish or maintain 
common enquiry points at the regional level to satisfy the requirement of paragraph 3.1 for 
common procedures. 
3. Members are encouraged not to require the pa yment of a fee for answering enquiries and 
providing required forms and documents. If any, Members shall limit the amount of its fees and 
charges to the approximate cost of services rendered. 
4. The enquiry points shall answer enquiries an d 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. 
Article 4 
Notification  
4.1. Each Member shall notify the Committee on Trade Facilitation established under Article 49 
(referred to in this Agreement as the "Committee") of: 
(a) the official place(s) where the items listed in subparagraphs 1 .1 a. to (a) through 1( j.) 
of Article 1  have been published; and 
(b) the URLs of website(s) referred to in paragraph 2.1 of Article 2 , as well as the contact 
information of the enquiry points referred to in paragraph 3.1 of Article 3 . 
                                               
1 Each Member has the discretion to state on its website the legal limitations of this description.  WT/PCTF/W/3 
 
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  ARTICLE  
SECTION  2: OPPORTUNITY TO COMMENT, INFO RMATION BEFORE ENTRY INTO FORCE 
AND CONSULTATION  
1 Article 5 
Opportunity to Comment and Information before Entry into Force  
1.1. Each Member shall, to the extent practicable and in a manner consistent with its domestic law 
and legal system, provide opportunities and an appropriate time period to traders and other 
interested parties to comment on the proposed introduction or amendment of laws and 
regulations of general application related to the movement, release and clearance of goods, 
including goods in transit. 
2. Each Member shall, to the extent practicable, and in a manner consistent with its domestic law 
and legal system, ensure that new or amended laws  and regulations of general application related 
to the movement, release and clearance of goods, including goods in transit are published, or 
information on them made otherwise publicly available, as early as possible before their entry into 
force, in order to enable traders and other inte rested parties to become acquainted with them. 
3. Changes to duty rates or tariff rates, as well as  measures that have a relieving effect or whose 
effectiveness would be undermined by prior publication, measures applied in urgent 
circumstances, or minor changes to domestic law and legal system are excluded from paragraphs 
1.1 and 1.2 above . 
2  
Article 6 
Consultations  
Each Member shall, as appropriate, provide for regular consultations between border agencies and 
traders or other stakeholdersinterested parties  within its territory. 
ARTICLE  
SECTION  3: ADVANCE RULINGS 
Article 7 
1. Each Member shall issue an advance ruling in a reasonable, time bound manner to an 
applicant that has submitted a written request containing all necessary information. If a Member 
declines to issue an advance ruling it shall promptly notify the applicant in writing, setting out the 
relevant facts and the basis for its decision. 
2. A Member may decline to issue an advance ruling to an applicant where the question raised in 
the application: 
(a) is already pending in the applicant's case before any governmental agency, appellate 
tribunal or court; or 
(b) has already been decided by any appellate tribunal or court. 
3. The advance ruling shall be valid for a reasonable period of time after its issuance unless the 
law, facts or circumstances supporting the original advance ruling have changed. 
4. Where the Member revokes, modifies or invalida tes the advance ruling, it shall provide written 
notice to the applicant setting out the relevant facts and the basis for its decision. Where a 
Member revokes, modifies or invalidates advance rulings with retroactive effect, it may only do so 
where the ruling was based on incomplete, incorrect, false or misleading information. 
5. An advance ruling issued by a Member shall be binding on that Member in respect of the 
applicant that sought it. The Member may provide that the advance ruling be binding on the 
applicant. WT/PCTF/W/3 
 
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  6. Each Member shall publish, at a minimum: 
(a) the requirements for the application for an advance ruling, including the information to 
be provided and the format; 
(b) the time period by which it will issue an advance ruling; and 
(c) the length of time for which the advance ruling is valid. 
7. Each Member shall provide, upon written request of an applicant, a review of the advance ruling 
or the decision to revoke, modify or invalidate the advance ruling.2 
8. Each Member shall endeavour to make publicly available any information on advance rulings 
which it considers to be of significant interest to other interested parties, taking into account the 
need to protect commercially confidential information. 
9. Article 8 
Definitions and scope : 
1. An advance ruling is a written decision provided by a Member to an applicant prior to the 
importation of a good covered by the application that sets forth the treatment that the Member 
shall provide to the good at the time of importation with regard to: 
(a) the good's tariff classification, and 
(b) the origin of the good;3 
2. In addition to the advance rulings defined in subparagraph 3.9 a.,paragraph 1,  Members are 
encouraged to provide advance rulings on: 
(a) the appropriate method or criteria, and the application thereof, to be used for 
determining the customs value under a particular set of facts; 
(b) the applicability of the Member's requirements for relief or exemption from customs 
duties; 
(c) the application of the Member's requirements for quotas, including tariff quotas; and 
(d) any additional matters for which a Member considers it appropriate to issue an 
advance ruling. 
3. An applicant is an exporter, importer or any person with a justifiable cause or a representative 
thereof. 
4. A Member may require that an applicant have legal representation or registration in its 
territory. To the extent possible, such requiremen ts shall not restrict the categories of persons 
eligible to apply for advance rulings, with particular consideration for the specific needs of small 
and medium sized enterprises. These requirem ents shall be clear and transparent and not 
constitute a means of arbitrary or unjustifiable discrimination. 
ARTICLE 
SECTION  4: APPEAL OR REVIEW PROCEDURES  
1 Article 9 
Right to Appeal or Review  
1. Each Member shall provide that any person to whom customs issues an administrative decision4 
                                               
2 Under this paragraph: a) a review may, before or  after the ruling has been acted upon, be provided 
by the official, office or authority th at issued the ruling, a higher or independent administrative authority, or a 
judicial authority; and b) a Member is not required to provide the applicant with recourse to paragraph 1 of 
Article 4.1.19  of this Agreement . 
3 It is understood that an advance ruling on the or igin of a good may be an assessment of origin for 
the purposes of the Agreement on Rules of Origin wher e the ruling meets the requirements of this Agreement 
and the Agreement on the Rules of Origin. Likewise, an assessment of origin under the Agreement on Rules 
of Origin may be an advance ruling on the origin of  a good for the purposes of this Agreement where the 
ruling meets the requirements of both agreements . Members are not required to establish separate 
arrangements under this provision in addition to those established pursuant to the Rules of Origin Agreement 
in relation to the assessment of orig in provided that the requirements of this ArticleSection 3  are fulfilled. 
4 An administrative decision in this ArticleSection  means a decision with a legal effect that affects rights WT/PCTF/W/3 
 
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  has the right, within its territory , to: 
(a) an administrative appeal to or  a review by an administrative authority higher than or 
independent of the official or office that issued the decision; 
and/or 
(b) a judicial appeal or a review of the decision. 
2. The legislation of each Member may require an administrative appeal or review to be initiated 
prior to a judicial appeal or review. 
3. Members shall ensure that their appeal or review procedures are carried out in a non- 
discriminatory manner. 
4. Each Member shall ensure that, in a case where the decision on appeal or review under 
subparagraph 1 .1 (a.) is not given either i. within set periods as specified in its laws or regulations 
or ii. without undue delay, the petitioner has the right to either further appeal to or further review 
by the administrative authority or the judicial authority or any other recourse to the judicial 
authority.5 
5. Each Member shall ensure that the person referred to in paragraph 1.1 is provided with the 
reasons for the administrative decision so as to enable such a person to have recourse to appeal 
or review procedures where necessary. 
6. Each Member is encouraged to make  the provisions of  this Article applicable to an 
administrative decision issued by a relevant border agency other than customs. 
ARTICLE 
SECTION  5: OTHER MEASURES TO ENHANCE IMPARTIALITY, NON-DISCRIMINATION 
AND TRANSPARENCY  
Article 10 
Notifications for enhanced controls or inspections  
Where a Member adopts or maintains a system of issuing notifications or guidance to its 
concerned authorities for enhancing the level of controls or inspections at the border in respect of 
foods, beverages or feedstuffs covered under the notification or guidance for protecting human, 
animal, or plant life or health within its territory, the following disciplines shall apply to the 
manner of their issuance, termination or suspension: 
 
(a) each Member may, as appropriate, issue the notification or guidance based on risk .;  
(b) each Member may issue the notification or guidance so that it applies uniformly only to 
those points of entry where the sanitary and phytosanitary conditions on which the 
notification or guidance are based apply .;  
(c) each Member shall promptly terminate or suspend the notification or guidance when 
circumstances giving rise to it no longer exist, or if changed circumstances can be addressed 
in a less trade restrictive manner .; and  
(d) when a Member decides to terminate or suspend the notification or guidance, it shall, as 
appropriate, promptly publish the announcement of its termination or suspension in a non-
discriminatory and easily accessible manner, or inform the exporting Member or the 
importer. 
                                                                                                                                               
and obligations of a specific person in an individual case . It shall be understood that an administrative decision 
in this ArticleSection  covers an administrative action  within the meaning of Article X .3 b. and c.  of the GATT 
1994 or failure to take an administrative action or deci sion as provided for in a Member's domestic law and 
legal system. For addressing such failure, Members may maintain an alternative administrative mechanism or 
judicial recourse to direct the customs authority to promptly issue an administrative decision in place of the 
right to appeal or review under subparagraph 1 .1 (a.). 
5 Nothing in this paragraph shall prevent Members from recognizing administrative silence on appeal 
or review as a decision in favour of the petition er in accordance with it s laws and regulations. WT/PCTF/W/3 
 
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  Article 11 
Detention  
A Member shall inform the carrier or importer promptly in case of detention of goods declared for 
importation, for inspection by Customs or any other competent authority. 
 
Article 12 
Test Procedures  
1. A Member may, upon request, grant an opportunity for a second test in case the first test result 
of a sample taken upon arrival of goods declar ed for importation shows an adverse finding. 
2. A Member shall either publish, in a non-discrim inatory and easily accessible manner, the name 
and address of any laboratory where the test can be  carried out or provide this information to the 
importer when it is granted the opportunity under paragraph 3.1. 
3. A Member shall consider the result of the second test in the release and clearance of goods, 
and, if appropriate, may accept the results of such test. 
 
ARTICLESECTION  6: DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN 
CONNECTION WITH IMPORT ATION AND EXPORTATION 
 
Article 13 
General Disciplines on Fees and Charges Impose d on or in Connection with Importation and 
Exportation  
The provisions of paragraph 6.11. 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 
Members on or in connection with importation or exportation of goods. 
2. Information on fees and charges shall be published in accordance with Article 1  of this 
Agreement . This information shall include the fees and charges that will be applied, the reason for 
such fees and charges, the responsible authority and when and how payment is to be made. 
3. An adequate time period shall be accorded be tween the publication of new or amended fees 
and charges and their entry into force except in urgent circumstances. Such fees and charges 
shall not be applied until information on them has been published. 
4. Each Member shall periodically review its fees  and charges with a view to reducing their 
number and diversity, where practicable. 
Article 14 
Specific disciplines on Fees and Charges Imposed on or in Connection with Importation and 
Exportation  
2.1. Fees and charges for customs processing: 
(a) shall be limited in amount to the approximate cost of the services rendered on or 
in connection with the specific import or export operation in question; and 
(b) are not required to be linked to a specific import or export operation provided 
they are levied for services that are closely connected to the customs processing of 
goods. 
Article 15 
Penalty Disciplines  
1. For the purpose of this Article  6.3, the term "penalties" shall mean those imposed by a 
Member's customs administration for a breach of the Member's customs law s, regulation s, or 
procedural requirement s. WT/PCTF/W/3 
 
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  2. Each Member shall ensure that penalties for a breach of a customs law, regulation, or 
procedural requirement are imposed only on the person(s) responsible for the breach under its 
laws. 
3. The penalty imposed shall depend on the facts and circumstances of the case and shall be 
commensurate with the degree and severity of the breach. 
4. Each Member shall ensure that it maintains measures to avoid: 
(a) conflicts of interest in the assessment an d collection of penalties and duties; and 
(b) creating an incentive for the assessment or collection of a penalty that is inconsistent 
with paragraph 3. 3. 
5. Each Member shall ensure that when a penalty is imposed for a breach of customs laws, 
regulations, or procedural requirements, an explanation in writing is provided to the person(s) 
upon whom the penalty is imposed specifying the nature of the breach and the applicable law, 
regulation or procedure under which the amount or range of penalty for the breach has been 
prescribed. 
6. When a person voluntarily discloses to a Member's customs administration the circumstances of 
a breach of a customs law, regulation, or proced ural requirement prior to the discovery of the 
breach by the customs administration, the Member is encouraged to, where appropriate, consider 
this fact as a potential mitigating factor when establishing a penalty for that person. 
3. 
7. The provisions of thisThis  paragraph shall apply to the penalties on traffic in transit referred to 
in paragraph 3.1. 
ARTICLE SECTION  7: RELEASE AND CLEARANCE OF GOODS  
Article 16 
Pre-arrival Processing  
1. Each Member shall adopt or maintain procedures allowing for the submission of import 
documentation and other required information, including manifests, in order to begin processing 
prior to the arrival of goods with a view to expediting the release of goods upon arrival. 
2. Members shall, as appropriate, provide for advance lodging of documents in electronic format 
for pre-arrival processing of such documents. 
Article 17 
Electronic Payment 
Each Member shall, to the extent practicable, adop t or maintain procedures allowing the option of 
electronic payment for duties, taxes, fees an d charges collected by customs incurred upon 
importation and exportation. 
Article 18 
Separation of Release from Final Determinatio n of Customs Duties, Taxes, Fees and Charges 
1. Each Member shall adopt or maintain procedures allowing the release of goods prior to the final 
determination of customs duties, taxes, fees and charges, if such a determination is not done prior 
to, or upon arrival, or as rapidly as possible after arrival and provided that all other regulatory 
requirements have been met. 
2. As a condition for such release, a Member may require: 
(a) payment of customs duties, taxes, fees and charges determined prior to or upon arrival 
of goods and a guarantee for any amount not yet determined in the form of a surety, a 
deposit or anotherother  appropriate instrument provided for in its laws and regulations; or 
(b) a guarantee in the form of a surety, a deposit or other appropriate instrument provided 
for in its laws and regulations. 
3. Such guarantee shall not be greater than the am ount the Member requires to ensure payment 
of customs duties, taxes, fees and charges ultima tely due for the goods covered by the guarantee. WT/PCTF/W/3 
 
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  4. In cases where an offence requiring imposition of monetary penalties or fines has been 
detected, a guarantee may be required for the penalties and fines that may be imposed. 
5. The guarantee as set out in paragraphs 3.2 and 3.4 shall be discharged when it is no longer 
required. 
6. Nothing in these provisions shall affect the ri ght of a Member to examine, detain, seize or 
confiscate or deal with the goods in any manner not otherwise inconsistent with the Member's 
WTO rights and obligations. 
Article 19 
Risk Management 
1. Each Member shall, to the extent possible, adopt or maintain a risk management system for 
customs control. 
2. Each Member shall design and apply risk management in a manner as to avoid arbitrary or 
unjustifiable discrimination, or disguised restrictions to international trade. 
3. Each Member shall concentrate customs control and, to the extent possible other relevant 
border controls, on high  -risk consignments and expedite the release of low  -risk consignments. 
 
Each Member may also select, on a random basis, consignments for such controls as part of its 
risk management. 
4.4. Each Member shall base risk management on  an assessment of risk through appropriate 
selectivity criteria. Such selectivity criteria may include,  inter alia,  HS codeHarmonized System 
codes , nature and description of the goods, origin of the goods, country of origin, countryor 
territory  from which the goods were shipped, value of the goods, compliance record of traders, 
and type of means of transport. 
Article 20 
Post-clearance Audit  
1. With a view to expediting the release of good s, each Member shall adopt or maintain post- 
clearance audit to ensure compliance with customs and other related laws and regulations. 
2. Each Member shall select a person or a consignment for post-clearance audit in a risk-based 
manner, which may include appropriate selectivity criteria. Each Member shall conduct post- 
clearance audits in a transparent manner. Where the person is involved in the audit process and 
conclusive results have been achieved the Member shall, without delay, notify the person whose 
record is audited of the results, the person's righ ts and obligations and the reasons for the results. 
Members acknowledge that the3. The  information obtained in post-clearance audit may be used in 
further administrative or judicial proceedings. 
4. Members shall, wherever practicable, use the resu lt of post-clearance audit in applying risk 
management. 
Article 21 
Establishment and Publication of Average Release Times  
1. Members are encouraged to measure and publish their average release time of goods 
periodically and in a consistent manner, using tools such as,  inter alia,  the WCO Time Release 
Study.6 
2. Members are encouraged to share with the Committee their experiences in measuring average 
release times, including methodologies used, bottl enecks identified, and any resulting effects on 
                                               
6 Each Member may determine the scope and methodology of such average release time 
measurement in accordance with its needs and capacity. WT/PCTF/W/3 
 
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  efficiency. 
Article 22 
Trade Facilitation Measures for Authorized Operators  
1. Each Member shall provide additional trade fac ilitation measures related to import, export or 
transit formalities and procedures, pursuant to paragraph 7.3, to operators who meet specified 
criteria, hereinafter called authorized operators. Alternatively, a Member may offer such 
facilitation measures through customs procedures generally available to all operators and not be 
required to establish a separate scheme. 
2. The specified criteria shall be related to compliance, or the risk of non-compliance, with 
requirements specified in a Member's laws, regulations or procedures.  The specified criteria, which 
shall be published, may include:  
2.1 The specified criteria, which shall be published, may include: 
(a) an appropriate record of compliance with customs and other related laws and 
regulations; 
(b) a system of managing records to allow for necessary internal controls; 
(c) financial solvency, including, where appropriate, provision of a sufficient 
security/guarantee; and 
(d) supply chain security. 
2.2 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; and 
(b) to the extent possible, restrict the participation of small and medium-sized enterprises. 
3. The trade facilitation measures provided pursuant to paragraph 7.1 shall include at least 3three  
of the following measures:7 
(a) low documentary and data requirements , as appropriate; 
(b) low rate of physical inspections and examinations , as appropriate; 
(c) rapid release time , as appropriate; 
(d) deferred payment of duties, taxes, fees and charges; 
(e) use of comprehensive guarantees or reduced guarantees; 
(f) a single customs declaration for all imports or exports in a given period; and 
(g) clearance of goods at the premises of the authorized operator or another place 
authorized by customs. 
 
4. Members are encouraged to develop authorized op erator schemes on the basis of international 
standards, where such standards exist, except wh en such standards would be an inappropriate or 
ineffective means for the fulfillment of  the legitimate objectives pursued. 
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. 
6. Members shall exchange relevant information wi thin the Committee about authorized operator 
schemes in force. 
                                               
7 A measure listed in sub-paragraphssubparagraphs  a .-. through g. will be deemed to be provided to 
authorized operators if it is generally available to all operators. WT/PCTF/W/3 
 
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  8 Article 23 
Expedited Shipments  
8.1. Each Member shall adopt or maintain procedures allowing for expedited release of at least 
those goods entered through air cargo facilities to  persons that apply for such treatment, while 
maintaining customs control.8 If a Member employs criteria9 limiting who may apply, the Member 
may, inby means of  published criteria, require that the applicant shall, as conditions for qualifying 
for the application of the treatment described in paragraphs 8.2 a. - d.subparagraphs 2(a) through 
2(d) to its expedited shipments: 
(a) provide adequate infrastructure and payment of customs expenses related to processing 
of expedited shipments, in cases where the ap plicant fulfills the Member's requirements for 
such processing to be performed at a dedicated facility; 
(b) submit in advance of the arrival of an expedited shipment the information necessary for 
release; 
(c) be assessed fees limited in amount to the approximate cost of services rendered in 
providing the treatment described in paragraph 8.2 a. - d.;subparagraphs 2(a) through 
2(d); 
(d) maintain a high degree of control over expedited shipments through the use of internal 
security, logistics, and tracking technology from pick-up to delivery; 
(e) provide expedited shipment from pick-up to delivery; 
(f) assume liability for payment of all customs duties, taxes, and fees and charges to the 
customs authority for the goods; 
(g) have a good record of compliance with customs and other related laws and regulations; 
(h. )comply with other conditions directly related to the effective enforcement of the 
Member's laws, regulations and procedural requirements, that specifically relate to providing 
the treatment described in paragraph 8.2. 
 
2. Subject to paragraphs 8.1 and 8.3, Members shall: 
(a) minimize the documentation required for the release of expedited shipments in 
accordance with Article 10.127 , and to the extent possible, provide for release based on a 
single submission of information on certain shipments; 
(b) provide for expedited shipments to be released under normal circumstances as rapidly 
as possible after arrival, provided the information required for release has been submitted; 
(c) endeavour to apply the treatment referred to in sub-paragraphs 8.subparagraphs 2 (a.) 
and 2(b.) to shipments of any weight or value recognizing that a Member is permitted to 
require additional entry procedures, includin g declarations and supporting documentation 
and payment of duties and taxes, and to limi t such treatment based on the type of good, 
provided the treatment is not limited to low value goods, such as documents; and 
(d) provide, to the extent possible, for a  de minimis  shipment value or dutiable amount for 
which customs duties and taxes will not be collected, asideapart  from certain prescribed 
goods. Internal taxes, such as value added taxes and excise taxes, applied to imports 
consistently with Article III of the GATT 1994 are not subject to this provision. 
3. Nothing in paragraphs 8.1 and 8.2 shall affect the right of a Member to examine, detain, seize, 
confiscate or refuse entry to goods, or to carry out post-clearance audits, including in connection 
with the use of risk management systems. Further, nothing in paragraphs 8.1 and 8.2 shall 
prevent a Member from requiring, as a condition for release, the submission of additional 
information and the fulfillment of non-automatic licensing requirements. 
                                               
8 In cases where a Member has an existing proc edure that provides the treatment in paragraph 8.2, 
this provision would not require that Member to introduce separate expedited release procedures. 
9 Such application criteria, if any, shall be in addition to the Member's requirements for operating 
with respect to all goods or shipment s entered through air cargo facilities. WT/PCTF/W/3 
 
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  9 Article 24 
Perishable Goods10 
1. With a view to preventing avoidable loss or dete rioration of perishable goods, and provided all 
regulatory requirements have been met, each Member shall  provide for the release of : 
provide for the release of(a)  perishable goods under normal circumstances within the 
shortest possible time; and 
provide for the release of(b)  perishable goods, in exceptional circumstances where it would 
be appropriate to do so, outside the business hours of customs and other relevant 
authorities. 
2. Each Member shall give appropriate priority to perishable goods when scheduling any 
examinations that may be required. 
3. Each Member shall either arrange , or allow an importer to arrange, for the proper storage of 
perishable goods pending their release. The Member may require that any storage facilities 
arranged by the importer have been approved or designated by its relevant authorities. The 
movement of the goods to those storage facilities, including authorizations for the operator 
moving the goods, may be subject to the approval , where required, of the relevant authorities. 
The Member shall, where practicable and consistent with domestic legislation, upon the request of 
the importer, provide for any procedures necessary for release to take place at those storage 
facilities. 
4. In cases of significant delay in the release of perishable goods, and upon written request, the 
importing Member shall, to the extent practicabl e, provide a communication on the reasons for the 
delay. 
 
ARTICLE 
 
SECTION  8: BORDER AGENCY CO-OPERATION 
 
Article 25 
1. A Member shall ensure that its authorities and agencies responsible for border controls and 
procedures dealing with the importation, export ation and transit of goods cooperate with one 
another and coordinate their activities in order to facilitate trade. 
2. Members shall, to the extent possible and practicable, cooperate on mutually agreed terms 
with other Members with whom they share a common border with a view to coordinating 
procedures at border crossings to facilitate cross-border trade. Such cooperation and coordination 
may include: 
(a) alignment of working days and hours; 
(b) alignment of procedures and formalities; 
(c) development and sharing of common facilities; 
(d) joint controls; 
(e) establishment of one stop border post control. 
 
ARTICLE 
SECTION  9: MOVEMENT OF GOODS UNDER CUSTOMS CONTROL OF GOODS 
INTENDED FOR IMPORT   
                                               
10 For the purposes of this provision, perishable  goods are goods that rapidly decay due to their 
natural characteristics, in pa rticular in the absence of a ppropriate storage conditions. WT/PCTF/W/3 
 
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Article 26 
Each Member shall, to the extent practicable, an d provided all regulatory requirements are met, 
allow goods intended for import to be moved within its territory under customs control from a 
customs office of entry to another customs office in its territory from where the goods would be 
released or cleared. 
ARTICLE  
SECTION  10: FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION 
AND TRANSIT  
Article 27 
Formalities and Documentation Requirements  
1. With a view to minimizing the incidence and complexity of import, export, and transit 
formalities and ofto decreasing and simplifying import, export and transit documentation 
requirements and taking into account the legitimate policy objectives and other factors such as 
changed circumstances, relevant new information and business practices, availability of 
techniques and technology, international best practices and inputs from interested parties, each 
Member shall review such formalities and documentation requirements, and, based on the results 
of the review, ensure, as appropriate, that such formalities and documentation requirements  are: 
are(a)  adopted and/or applied with a view to a rapid release and clearance of goods, 
particularly perishable goods; 
are(b)  adopted and/or applied in a manner that aims at reducing the time and cost of 
compliance for traders and operators; 
are(c)  the least trade restrictive measure chosen, where two or more alternative measures 
are reasonably available for fulfilling the policy objective or objectives in question; and 
are(d)  not maintained, including parts thereof, if no longer required. 
2. The Committee shall develop procedures for sharing relevant information and best practices , as 
appropriate. 
Article 28 
Acceptance of Copies  
1. Each Member shall, where appropriate, endeavou r to accept paper or electronic copies of 
supporting documents required for import, export or transit formalities. 
2. Where a government agency of a Member already holds the original of such a document, any 
other agency of that Member shall accept a pape r or electronic copy, where applicable, from the 
agency holding the original in lieu of the original document. 
 
2. 
3. A Member shall not require an original or copy  of export declarations submitted to the customs 
authorities of the exporting Member as a requirement for importation.11 
 
Article 29 
Use of International Standards  
1. Members are encouraged to use relevant international standards or parts thereof as a basis for 
                                               
11 Nothing in this paragraph preclu des a Member from requiring documents such as certificates, permits 
or licenses as a requirement for the importation of controlled or regulated goods. WT/PCTF/W/3 
 
- 15 - 
 
  
 
  their importation, exportation or transit formalities and procedures except as otherwise provided 
for in this Agreement. 
2. Members are encouraged to take part, within the limits of their resources, in the preparation 
and periodic review of relevant international standards by appropriate international organizations. 
3. The Committee shall develop procedures for the sharing by Members of relevant information, 
and best practices, on the implementation of international standards, as appropriate. The 
Committee may also invite relevant international organizations to discuss their work on 
international standards. As appropriate, the Committee may identify specific standards that are of 
particular value to Members. 
Article 30 
Single Window  
1. Members shall endeavour to establish or maintain a single window, enabling traders to submit 
documentation and/or data requirements for importation, exportation or transit of goods through 
a single entry point to the participating authorities or agencies. After the examination by the 
participating authorities or agencies of the documentation and/or data, the results shall be notified 
to the applicants through the single window in a timely manner. 
2. In cases where documentation and/or data requirements have already been received through 
the single window, the same documentation and/or  data requirements shall not be requested by 
participating authorities or agencies except in urgent circumstances and other limited exceptions 
which are made public. 
3. Members shall notify to the Committee the de tails of operation of the single window. 
4. Members shall, to the extent possible and practical, use information technology to support the 
single window. 
Article 31 
Pre-shipment Inspection  
1. Members shall not require the use of pre-shipment inspections in relation to tariff classification 
and customs valuation. 
2. Without prejudice to the rights of Members to use other types of pre-shipment inspection not 
covered by paragraph 5.1, Members are encouraged not to in troduce or apply new requirements 
regarding their use.12  
Article 32 
Use of Customs Brokers  
1. Without prejudice to the important policy concerns of some Members that currently maintain a 
special role for customs brokers, from the entry into force of this agreementAgreement  Members 
shall not introduce the mandatory use of customs brokers. 
2. Each Member shall notify and publish its me asures on the use of customs brokers. Any 
subsequent modifications thereof shall be noti fied to the Committee and published promptly. 
3. With regard to the licensing of customs brokers,  Members shall apply rules that are transparent 
and objective. 
 
                                               
12 This sub-paragraph refers to pre-ship ment inspections covered by the Pre-shipment Inspection 
Agreement, and does not preclude  pre-shipment inspections for SPSsanitary and phytosanitary purposes. WT/PCTF/W/3 
 
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  Article 33 
Common Border Procedures and Uniform Documentation Requirements 
 
1. Each Member shall, subject to paragraph 7.2, apply common customs procedures and uniform 
documentation requirements for release and clearance of goods throughout its territory. 
2. Nothing in this Article shall prevent a Member from: 
(a) differentiating its procedures and documentation requirements based on the nature and 
type of goods, or their means of transport; 
(b) differentiating its procedures and documentat ion requirements for goods based on risk 
management; 
(c) differentiating its procedures and documentation requirements to provide total or partial 
exemption from import duties or taxes; 
(d) applying electronic filing or processing; or 
(e) differentiating its procedures and documentation requirements in a manner consistent 
with the Agreement on the application of Sanitary and Phytosanitary Measures. 
 
Article 34 
Rejected Goods  
8.1. Where goods presented for import are rejected  by the competent authority of a Member on 
account of their failure to meet the prescribed sanitary or phytosanitary regulations or technical 
regulations, the Member shall, subject to and cons istent with its laws and regulations, allow the 
importer to re-consign or to return the rejected goods to the exporter or another person 
designated by the exporter. 
2. When such an option is given and the importer fails to exercise it within a reasonable period of 
time, the competent authority may take a different course of action to deal with such non-
compliant goods. 
Article 35 
Temporary Admission of Goods/Inward and Outward Processing  
1. Temporary Admission of Goods 
Each Member shall allow, as provided for in its laws and regulations, goods to be 
brought into a customs territory to be 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. 
2. Inward and Outward Processing 
(a) Each Member shall allow, as provided for in its laws and regulations, inward and outward 
processing of goods. Goods allowed for outward processing may be reimported with total or 
partial exemption from import duties and taxes in accordance with the Member's laws and 
regulations in force. 
(b) For the purposes of this Article, the term "inward processing" means the 
Customscustoms  procedure under which certain goods can be brought into a 
Customscustoms  territory conditionally relieved totally or partially from payment of import 
duties and taxes, or eligible for duty drawba ck, on the basis that such goods are intended 
for manufacturing, processing or repair and subsequent exportation. 
(c) For the purposes of this Article, the term "outward processing" means the 
Customscustoms  procedure under which goods which are in free circulation in a 
Customscustoms  territory may be temporarily exported for manufacturing, processing or 
repair abroad and then reimported. WT/PCTF/W/3 
 
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ARTICLESECTION  11: FREEDOM OF TRANSIT 
Article 36 
 
1. Any regulations or formalities in connection with traffic in transit imposed by a Member shall 
not: be: 
(a) maintained if the circumstances or objectives giving rise to their adoption no longer 
exist or if the changed circumstances or objectives can be addressed in a reasonably 
available less trade restrictive manner , ;  
be(b)  applied in a manner that would constitute a disguised restriction on traffic in transit. 
2. Traffic in transit shall not be conditioned upon collection of any fees or charges imposed in 
respect of transit, except the charges for transportation or those commensurate with 
administrative expenses entailed by transit or with the cost of services rendered. 
3. Members shall not seek, take or maintain an y voluntary restraints or any other similar 
measures on traffic in transit. This is without prejudice to existing and future nationaldomestic  
regulations, bilateral or multilateral arrangements related to regulating transport , consistent with 
WTO rules. 
4. Each Member shall accord to products which will be in transit through the territory of any other 
Member treatment no less favourable than that which would be accorded to such products if they 
were being transported from their place of origin to their destination without going through the 
territory of such other Member. 
5. Members are encouraged to make available,  where practicable, physically separate 
infrastructure (such as lanes, berths and similar) for traffic in transit. 
6. Formalities, documentation requirements and customs controls, in connection with traffic in 
transit, shall not be more burdensome than necessary to: 
(a) identify the goods; and 
(b) ensure fulfillment of transit requirements. 
7. Once goods have been put under a transit procedure and have been authorized to proceed 
from the point of origination in a Member's territory, they will not be subject to any customs 
charges nor unnecessary delays or restrictions until they conclude their transit at the point of 
destination within the Member's territory. 
8. Members shall not apply technical regulations and conformity assessment procedures within 
the meaning of the Agreement on Technical Barriers to Trade on goods in transit. 
9. Members shall allow and provide for advance filing and processing of transit documentation 
and data prior to the arrival of goods. 
10. Once traffic in transit has reached the customs office where it exits the territory of the 
Member, that office shall promptly terminate the transit operation if transit requirements have 
been met. 
11. 11.1. Where a Member requires a guarantee in the form of a surety, deposit or other 
appropriate monetary or non-monetary13 instrument for traffic in transit, such guarantee shall be 
limited to ensuring that requirements arising from such traffic in transit are fulfilled. 
12. Once the Member has determined that its tran sit requirements have been satisfied, the 
guarantee shall be discharged without delay. 
13. Each Member shall, in a manner consistent with its laws and regulations, allow comprehensive 
guarantees which include multiple transactions for same operators or renewal of guarantees 
without discharge for subsequent consignments.  
14. Each Member shall make publicly available  to the public  the relevant information it uses to set 
the guarantee, including single transaction and, where applicable, multiple transaction guarantee. 
15. Each Member may require the use of customs conv oys or customs escorts for traffic in transit 
only in circumstances presenting high risks or when compliance with customs laws and regulations 
cannot be ensured through the use of guarantees. General rules applicable to customs convoys or 
                                               
13 Nothing in this provision shall preclude a Member from maintaining existing procedures whereby 
the meanmeans  of transport can be used as a guarantee for traffic in transit. WT/PCTF/W/3 
 
- 18 - 
 
  
 
  customs escorts shall be published in accordance with Article 1. 
16. Members shall endeavour to cooperate and coordinate with one another with a view to 
enhanceenhancing  freedom of transit. Such cooperation and coordination may include, but is not 
limited to an understanding on: 
(a) charges; 
(b) formalities and legal requirements; and 
(c) the practical operation of transit regimes. 
17. Each Member shall endeavour to appoint a nationaldomestic  transit coordinator to which all 
enquiries and proposals by other Members relating to the good functioning of transit operations 
can be addressed. 
 
ARTICLESECTION  12: CUSTOMS COOPERATION  
Article 37 
Measures Promoting Compliance and Cooperation  
1. Members agree on the importance of ensuring that traders are aware of their compliance 
obligations, encouraging voluntary compliance to allow importers to self-correct without penalty in 
appropriate circumstances, and applying compliance measures to initiate stronger measures for 
non-compliant traders.14 
2. Members are encouraged to share information on best practices in managing customs 
compliance, including through the Committee  on Trade Facilitation..  Members are encouraged to 
cooperate in technical guidance or assistance in building capacity for the purposes of 
administering compliance measures, and enhancing their effectiveness. 
Article 38 
Exchange of Information  
1. Upon request, and subject to the provisions of this ArticleSection , Members shall exchange the 
information set out in paragraph 6 subparagraphs 1( b.) and/or 1(c.) of Article 42,  for the purpose 
of verifying an import or export declaration in identified cases where there are reasonable grounds 
to doubt the truth or accuracy of the declaration. 
2. Each Member shall notify to the Committee the details of its contact point for the exchange of 
this information. 
Article 39 
Verification  
A Member shall make a request for information only after it has conducted appropriate verification 
procedures of an import or export declaration and after it has inspected the available relevant 
documentation. 
Article 40 
Request  
4.1. The requesting Member shall provide the requ ested Member with a written request, through 
paper or electronic means in a mutually agreed WTO or other language, including: 
(a.) the matter at issue including, where appropriate and available, the serial number of the 
export declaration corresponding to the import declaration in question; 
(b) the purpose for which the requesting Member is seeking the information or documents, 
along with the names and contact details of the persons about which the request relates, if 
known; 
                                               
14 Such activity has the overall objective of lowering the frequency of non-compliance, and 
consequently reducing the need for exchange of information in pursuit of enforcement. WT/PCTF/W/3 
 
- 19 - 
 
  
 
  (c) where required by the requested Member, provide confirmation15 of the verification 
where appropriate. 
(d) the specific information or documents requested; 
(e) the identity of the originating office making the request; 
b. (f) reference to provisions of the requesting Member's domestic law and legal system 
that govern the collection, protection, use, disclosure, retention and disposal of 
confidential information and personal data; 
4.2. If the requesting Member is not in a position to comply with any of the sub-
paragraphssubparagraphs  of 4.paragraph 1 of this Article , it shall specify this in the request. 
Article 41 
Protection and confidentiality  
1. The requesting Member shall, subject to paragraph 5.2: 
a. (a) hold all information or documents provided by the requested Member strictly in 
confidence and grant at least the same level of such protection and confidentiality as 
that provided under the domestic law and legal system of the requested Member as 
described by it under paragraphs 6.subparagraphs 1 (b.) and 6.1 (c.;) of Article 42;  
(b) provide  the information or documents only to the customs authorities dealing with the 
matter at issue and use the information or documents solely for the purpose stated in the 
request unless the requested Member agrees otherwise in writing; 
(c) not disclose the information or documents without the specific written permission of the 
requested Member; 
(d) not use any unverified information or documents from the requested Member as the 
deciding factor towards alleviating the doubt in any given circumstance; 
(e) respect any case-specific conditions set out by the requested Member regarding 
retention and disposal of confidential information or documents and personal data; and 
(f) upon request, inform the requested Member of any decisions and actions taken on the 
matter as a result of the information or documents provided. 
5.2. 2. A requesting Member may be unable under its domestic law and legal system to comply 
with any of the sub-paragraphssubparagraphs  of 5.paragraph 1. If so, the requesting Member 
shall specify this in the request. 
3. The Requestedrequested  Member shall treat any request, and verification information, received 
under paragraph 4Article 40  with at least the same level of protection and confidentiality accorded 
by the requested member to its own similar information. 
Article 42 
Provision of information  
6.1. Subject to the provisions of this articleArticle , the requested Member shall promptly: 
(a) respond in writing, through paper or electronic means; 
(b) provide the specific information as set out in the import or export declaration, or the 
declaration, to the extent it is available, along with a description of the level of protection 
and confidentiality required of the requesting Member; 
a. (c) if requested, provide the specific information as set out in the following documents, 
or the documents, submitted in support of the im port or export declaration, to the extent it 
is available: commercial invoice, packing list, certificate of origin and bill of lading, in the 
form in which these were filed, whether paper or electronic, along with a description of the 
level of protection and confidentiality required of the requesting Member; 
(d) confirm that the documents provided are true copies; 
                                               
15 This may include pertinent information on the verification conducted under paragraph 12.3Article 39 . 
Such information shall be subject to the level of protection and confidentiality specified by the Member 
conducting the verification. WT/PCTF/W/3 
 
- 20 - 
 
  
 
  (e) provide the information or otherwise respond to the request, to the extent possible, 
within 90 days from the date of the request. 
6.2. The requested Member may require, under its domestic law and legal system, an assurance 
prior to the provision of information that the specific information will not be used as evidence in 
criminal investigations, judicial proceedings, or in non-customs proceedings without the specific 
written permission of the requested Member. If the requesting Member is not in a position to 
comply with this requirement , it should specify this to the requested Member. 
Article 43 
Postponement or refusal of a request  
1. A requested Member may postpone or refuse part or all of a request to provide information, 
and shall so inform the requesting Member of the reasons for doing so, where: 
(a) it would be contrary to the public interest as reflected in the domestic law and legal 
system of the requested Member .;  
(b) its domestic law and legal system prevents th e release of the information. In such case 
it shall provide the requesting Member with a copy of the relevant, specific reference .; 
(c) the provision of the information would impede law enforcement or otherwise interfere 
with an on-going administrative or judicial investigation, prosecution or proceeding .;  
(d) the consent of the importer or exporter is required by domestic law and legal system 
that govern the collection, protection, use, discl osure, retention and disposal of confidential 
information or personal data and that consent is not given .; 
(e) the request for information is received after the expiration of the legal requirement of 
the requested Member for the retention of documents. 
2. In the circumstances ofset out in  paragraph 4.2, 5. 2 of Article 40, paragraph 2 of Article 41 or 
6.2paragraph 2 of Article 42  execution of such a request shall be at the discretion of the requested 
Member. 
Article 44 
Reciprocity  
If the requesting Member is of the opinion that it would be unable to comply with a similar request 
in case such a requestif it  was made by the requested Member, or if it has not yet implemented 
this ArticleSection , it shall state that fact in its request. Execution of such a request shall be at the 
discretion of the requested Member. 
Article 45 
Administrative burden  
1. The requesting Member shall take into account the associated resource and cost implications for 
the requested Member's administration in respondi ng to requests for information. The requesting 
Member shall consider the proportionality between its fiscal interest in pursuing its request and 
the efforts to be made by the requested Member in providing the information. 
2. If a requested Member receives an unmanageabl e number of requests for information, or a 
request for information of unmanageable scope from  one or more requesting Member(s), and is 
unable to meet such requests within a reasonable time it may request one or more of the 
requesting Member(s) to prioritize with a view to agreeing on a practical limit within its resource 
constraints. In the absence of a mutually-agreed approach, the execution of such requests shall 
be at the discretion of the requested Member based on the results of its own prioritization. 
Article 46 
Limitations  
Requested Members shall not be required to: 
(a. )modify the format of their import or  export declarations or procedures; 
(b) call for documents other than those submitted with the import or export declaration as WT/PCTF/W/3 
 
- 21 - 
 
  
 
  specified in paragraph 6 subparagraph 1( c.;) of Article 42;  
(c) initiate enquiries to obtain the information; 
(d) modify the period of retention of such information; 
(e) introduce paper documentation where electronic format has already been introduced; 
(f) translate the information; 
(g) verify the accuracy of the information; 
(h) provide information that would prejudice the legitimate commercial interests of 
particular enterprises, public or private. 
Article 47 
Unauthorized use or disclosure  
1. In the event of any breach of the conditions of use or disclosure of information exchanged 
under this ArticleSection , the requesting Member that received the information shall promptly 
communicate the details of such unauthorized us e or disclosure to the requested Member that 
provided the information, and: 
(a) take necessary measures to remedy the breach; 
(b) take necessary measures to prevent any future breach; and 
(c) notify the requested Member of the measures taken under sub-
paragraphssubparagraphs  a. and b.  above.  
2. The requested Member may suspend its obligations to the requesting Member under this 
ArticleSection  until the measures set out in paragraph 11.1 have been taken. 
Article 48 
Bilateral and regional agreements  
1. Nothing in this ArticleSection  shall prevent a Member from entering into or maintaining a 
bilateral, plurilateral, or regional agreement for sharing or exchange of customs information and 
data, including on a secure and rapid basis such as on an automatic basis or in advance of the 
arrival of the consignment. 
2. Nothing in this ArticleSection  shall be construed to alteras altering  or affectaffecting  Members' 
rights or obligations under such bilateral, plurilateral or regional agreements or to governas 
governing  the exchange of customs information and data under such other agreements. 
 
ARTICLESECTION  13: INSTITUTIONAL ARRANGEMENTS  
Article 49 
Committee on Trade Facilitation 
COMMITTEE ON TRADE FACILITATION 
1.  A Committee on Trade Facilitation is hereby established. 
2. The Committee shall be open for participation by all Members and shall elect its own 
Chairperson. The Committee shall meet as needed and envisaged by the relevant provisions of 
this Agreement, but no less than once a year, for the purpose of affording Members the 
opportunity to consult on any matters related to the operation of this Agreement or the 
furtherance of its objectives. The Committee shall carry out such responsibilities as assigned to it 
under this Agreement or by the Members. The Committee shall establish its own rules of 
procedure. WT/PCTF/W/3 
 
- 22 - 
 
  
 
  3. The Committee may establish such subsidiary bodies as may be required. All such bodies shall 
report to the Committee. 
4. The Committee shall develop procedures for shar ing by Members of relevant information and 
best practices as appropriate. 
5. The Committee shall maintain close contact with other international organizations in the field of 
trade facilitation, such as the World Customs Organization, with the objective of securing the best 
available advice for the implementation and administration of this Agreement and in order to 
ensure that unnecessary duplication of effort is avoided. To this end, the Committee may invite 
representatives of such organizations or their subsidiary bodies to: 
(a) attend meetings of the Committee; and 
(b) discuss specific matters related to the implementation of this Agreement. 
6. The Committee shall review the operation and implementation of this Agreement 4 four  years 
from its entry into force, and periodically thereafter. 
7. Members are encouraged to raise before the Committee questions relating to issues on the 
implementation and application of this Agreement. 
8. The Committee shall encourage and facilitate ad hoc discussions among Members on specific 
issues under this Agreement, with a view to reaching a mutually satisfactory solution promptly. 
2 NATIONAL COMMITTEE ON TRADE FACILITATION 
Article 50 
Domestic Committee on Trade Facilitation 
Each Member shall establish and/or maintain a nationaldomestic  committee on trade facilitation or 
designate an existing mechanism to facilitate bo th domestic coordination and implementation of 
provisions of this Agreement. WT/PCTF/W/3 
 
- 23 - 
 
  
 
  SECTION PART  II 
SPECIAL AND DIFFERENTIAL TREATME NT PROVISIONS FOR DEVELOPING 
COUNTRY MEMBERS AND LEAST  -DEVELOPED COUNTRY MEMBERS  
Article 51 
General Principles  
The provisions contained in1.  Articles 1 to 1248 of Part I  of this Agreement shall be implemented 
by developing and least -developed country Members in accordance with this Section, which is 
based on the modalities agreed in Annex D of  the July 2004 Framework Agreement (WT/L/579) 
and in paragraph 33 of and Annex E ofto the Hong Kong Ministerial Declaration 
(WT/MIN(05)/DEC). 
2. Assistance and support for capacity building16 should be provided to help developing and least-
developed country Members implement the provisions of this agreement, in accordance with their 
nature and scope. The extent and the timing of implementing the provisions of this Agreement 
shall be related to the implementation capacities of developing and least -developed country 
Members. Where a developing or least -developed country Member continues to lack the necessary 
capacity, implementation of the provision(s) conc erned will not be required until implementation 
capacity has been acquired. 
3. Least -developed country Members will only be required to undertake commitments to the 
extent consistent with their individual deve lopment, financial and trade needs or their 
administrative and institutional capabilities. 
4. These principles shall be applied through the provisions set out in Section IIthis Part . 
1 CATEGORIES OF PROVISIONS 
Article 52 
Categories of provisions 
1. There are three categories of provisions: 
(a) Category A contains provisions that a developing country Member or a least  -developed 
country Member designates for implementation upon entry into force of this Agreement, or 
in the case of a least  -developed country Member within one year after entry into force, as 
provided in paragraph 3.Article 53;  
(b) Category B contains provisions that a developing country Member or a least  -developed 
country Member designates for implementation on a date after a transitional period of time 
following the entry into force of this Agreement, as provided in paragraph 4.Article 54;  
(c) Category C contains provisions that a developing country Member or a least  -developed 
country Member designates for implementation on a date after a transitional period of time 
following the entry into force of this Agreement and requiring the acquisition of 
implementation capacity through the provisio n of assistance and support for capacity 
building, as provided for in paragraph 4Article 54 . 
2. Each developing country and least  -developed country Member shall self-designate, on an 
individual basis, the provisions it is including under each of the Categories A, B and C. 
Article 53 
Notification and Implementation of Category A  
1. Upon entry into force of this Agreement, each developing country Member shall implement its 
Category A commitments. Those commitments designated under Category A willshall  thereby be 
made an integral part of this Agreement. 
                                               
16 For the purposes of this Agreement, "assistance and support for capacity building" may take the 
form of technical, fina ncial, or any other mutually agr eed form of assistance provided. WT/PCTF/W/3 
 
- 24 - 
 
  
 
  2. A least  -developed country Member may notify the Committee of the provisions it has 
designated in Category A for up to one year after entry into force of this Agreement. Each least  -
developed country Member's commitments designated under Category A willshall  thereby be 
made an integral part of this Agreement. 
4 
Article 54 
Notification of Definitive Dates for Impl ementation of Category B and Category C  
1. With respect to the provisions that a developing country Member has not designated in 
Category A, the Member may delay implementation in accordance with the process set out in this 
paragraph. 
Developing Country Member Category B 
(a) Upon entry into force of this Agreement, each developing country Member shall notify to 
the Committee the provisions that it has designated in Category B and corresponding 
indicative dates for implementation.17 
(b) No later than one year after entry into force of this Agreement, each developing country 
Member shall notify to the Committee its definitive dates for implementation of the 
provisions it has designated in Category B. If a developing country Member, before this 
deadline, believes it requires additional time to notify its definitive dates, the Member may 
request that the Committee extend the period sufficientsufficiently  to notify its  definitive  
dates. 
Developing Country Member Category C 
(c) Upon entry into force of this Agreement, each developing country Member shall notify to 
the Committee the provisions that it has designated in Category C and corresponding 
indicative dates for implementation. For transparency purposes, notifications submitted shall 
include information on the assistance and support for capacity building that the Member 
requires in order to implement .18. 
(d) Within one year after entry into force of this Agreement, developing country Members 
and relevant donor Members, taking into account any existing arrangements already in 
place, notifications pursuant to paragraph 10.11 of Article 60  and information submitted 
pursuant to sub-paragraph subparagraph ( c. above,),  shall provide information to the 
Committee on the arrangements maintained or entered into that are necessary to provide 
assistance and support for capacity building to enable implementation of Category C.19 The 
participating developing country Member shall promptly inform the Committee of such 
arrangements. The Committee shall also invite non-Member donors to provide information 
on existing or concluded arrangements. 
(e) Within 18 months from the date of the provision of the information stipulatedprovided 
for in subparagraph 4.1 (d.,), donor Members and respective developing country Members 
shall inform the Committee on progress in the provision of assistance and support. Each 
developing country Member shall, at the same time, notify its list of definitive dates for 
implementation. 
2. With respect to those provisions that a least  -developed country Member has not designated 
under Category A, least  -developed country Members may delay implementation in accordance 
with the process set forth in this paragraph. 
Least  Developed-developed  Country Member Category B 
(a) No later than one year after entry into force of this Agreement, a least  -developed 
                                               
17 Notifications submitted may also include such fu rther information as the notifying Member deems 
appropriate. Members are encouraged to provide information on the dome stic agency/entity responsible for 
implementation. 
18 Members may also include information on nationaldomestic  trade facilitation implementation plans 
or projects ; and  information on  the domestic agency/entity responsible for implementation ;, and the donors 
with which the Member may have an arrangement in place to provide assistance. 
19 Such arrangements will be on mutually agreed terms, either bilaterally or through appropriate 
international organizations, consistent with paragraph 9.3 of Article 59 . WT/PCTF/W/3 
 
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  country Member shall notify the Committee its Category B provisions and may notify 
corresponding indicative dates for implementation of these provisions, taking into account 
maximum flexibilities for least  -developed country Members. 
(b) No later than two years after the notification date stipulatedprovided for  under sub-
paragraph subparagraph ( a. above,),  each least  -developed country Member shall notify the 
Committee to confirm designations of provisions and notify its definitive dates for 
implementation. If a least  -developed country Member, before this deadline, believes it 
requires additional time to notify its  definitive dates, the Member may request that the 
Committee extend the period sufficiently to notify its definitive dates. 
Least  Developed-developed  Country Member Category C 
(c) For transparency purposes and to facilitate arrangements with donors, one year after 
entry into force of this Agreement each least  -developed country Member shall notify the 
Committee of the provisions it has designated in Category C, taking into account maximum 
flexibilities for least  -developed country Members. 
(d) One year after the date stipulatedprovided for  in sub-paragraph subparagraph ( c. 
above,),  least  -developed country Members shall notify information on assistance and 
support for capacity building that the Member requires in order to implement.20 
(e) Within two years after the notification under sub-paragraph subparagraph ( d. above,),  
least -developed country Members and relevant donor Members, taking into account 
information submitted pursuant to sub-paragraph d. above,subparagraph 2(d),  shall provide 
information to the Committee on the arrangements maintained or entered into that are 
necessary to provide assistance and support for capacity building to enable implementation 
of Category C.21 The participating least  -developed country Member shall promptly inform 
the Committee of such arrangements. The least  -developed country Member shall, at the 
same time, notify indicative dates for implementation of corresponding Category C 
commitments covered by the assistance arrangements. The Committee shall also invite non-
Member donors to provide information on existing and concluded arrangements. 
(f) Within 18 months from the date of the provision of the information stipulatedprovided for  
in subparagraph 4.2 (e.,), relevant donor Members and respective least  -developed country 
Members shall inform the Committee on progress in the provision of assistance and support. 
Each least-developed country Member shall, at the same time, notify its list of definitive 
dates for implementation. 
3. Developing country Members and least  -developed country Members experiencing difficulties in 
submitting definitive dates for implementation within the deadlines set out in paragraphs 4.1 and 
4.2 because of the lack of donor support or lack of progress in the provision of assistance and 
support should notify the Committee as early as  possible prior to the expiration of those 
deadlines. Members agree to cooperate to assist in addressing such difficulties, taking into 
account the particular circumstances and special problems facing the Member concerned. The 
Committee shall, as appropriate, take action to address the difficulties including, where necessary, 
by extending the deadlines for the Member concerned to notify its definitive dates. 
4. Three months before the deadline stipulatedprovided for  in paragraph 4.subparagraph 1 (b.) or 
4.1 (e.,), or in the case of a least  -developed country Member paragraph 4.subparagraph 2 (b.) or 
4.2 (f.,), the Secretariat shall remind a Member if that Member has not notified a definitive date 
for implementation of provisions that it has design ated in Category B or C. If the Member does not 
invoke paragraph 4.3 or paragraph 4.subparagraph 1 (b.,), or in the case of a least  -developed 
country Member paragraph 4.subparagraph 2 (b.,), to extend the deadline and still does not notify 
a definitive date for implementation, the Member shall implement the provisions within one year 
after the deadline stipulatedprovided for  in paragraph 4.subparagraph 1 (b.) or 4.1 (e.,), or in the 
case of a least  -developed country Member paragraph 4.subparagraph 2 (b.) or 4.2 (f.,), or 
extended by paragraph 4.3. 
5. No later than 60 days after the dates for notification of definitive dates for implementation of 
                                               
20 Members may also include information on nationaldomestic  trade facilitation implementation plans 
and projects and information on the domestic agency/entity responsible for implementation, and the donors 
with which the Member may have an arrangement in place to provide assistance. 
21 Such arrangements will be on mutually agreed terms, either bilaterally or through appropriate 
international organizations, consistent with subparagraph 9.3.paragraph 3 of Article 59 . WT/PCTF/W/3 
 
- 26 - 
 
  
 
  Category B and Category C in accordance with paragraphs 4.1, 4.2 or 4.3, the Committee shall 
take note of the annexes containing each Member's definitive dates for implementation of 
Category B and Category C provisions, including any dates set under paragraph 4 .4, thereby 
making these annexes an integral part of this Agreement. 
 
Article 55 
Early Warning Mechanism: Extension of Implementa tion Dates for Provisions in Categories B and 
C 
5.1. 
(a) A developing country Member or least  -developed country Member that considers itself 
to be experiencing difficultydifficulties  in implementing a provision that it has designated in 
Category B or Category C by the definitive date established under paragraph 
4.subparagraph 1 (b.) or 4.1 (e.,) of Article 54,  or in the case of a least-developed country 
Member paragraph 4.subparagraph 2 (b.) or 4.2 (f., and should) of Article 54, shall  notify 
the Committee. Developing countries shall notify the Committee no later than 120 days 
before the expiration of the definitive implementation date. Least  -developed countries shall 
notify the Committee no later than 90 days before such  definitive  date. 
a. (b) The notification to the Committee shall indicate the new date by which the 
developing country Member or least  -developed country Member expects to be able to 
implement the provision concerned. The notifi cation shall also indicate the reasons for 
the expected delay in implementation. Such reasons may include the need for assistance 
not earlier anticipated or additional assistance to help build capacity. 
2. Where a developing country Member's request for additional time for implementation does not 
exceed 18 months or a least  -developed country Member's request for additional time does not 
exceed 3 years, the requesting Member is entitl ed to such additional time without any further 
action by the Committee. 
3. Where a developing country or least  -developed country Member considers that it requires a 
first extension longer than that provided for in paragraph 5.2 or a second or any subsequent 
extension, it shall submit to the Committee a request for an extension containing the information 
described in 5.subparagraph 1 (b.) no later than 120 days in respect of a developing country and 
90 days in respect of a least  -developed country before the expiration of the original definitive 
implementation date or that date as subsequently extended. 
4. The Committee shall give sympathetic consideration to granting requests for extension taking 
into account the specific circumstances of the Member submitting the request. These 
circumstances may include difficulties and delays in obtaining assistance. 
Article 56 
Implementation of Category B and Category C  
1. In accordance with paragraph 1.2 of Article 51 , if a developing country Member or a least  -
developed country Member, having fulfilled the procedures set forthout  in sub-paragraph 4.1 or 
4.2 of Article 54 and in paragraph 5Article 55 , and where an extension requested has not been 
granted or where the developing country Member or least  -developed country Member otherwise 
experiences unforeseen circumstances that preventsprevent  an extension being granted under 
paragraph 5Article 55 , self-assesses that its capacity to implement a provision under Category C 
continues to be lacking, that Member shall notify the Committee of its inability to implement the 
relevant provision. 
2. The Trade Facilitation Committee shall immediately establish an Expert Group, and in any case 
no later than 60 days after the Committee receives the notification from the relevant developing 
country Member or least  -developed country Member. The Expert Group willshall  examine the 
issue and make a recommendation to the Commi ttee within 120 days of its composition. 
3. The Expert Group shall be composed of five independent persons, highly qualified in the fields 
of trade facilitation and assistance and support  for capacity building. The composition of the 
Expert Group shall ensure balance between nati onals from developing and developed country WT/PCTF/W/3 
 
- 27 - 
 
  
 
  Members. Where a least  -developed country Member is involved, the Expert Group shall include at 
least one national from a least  -developed country. If the Committee cannot agree on the 
composition of the Expert Group within 20 days of its establishment, the Director-General, in 
consultation with the chair of the Committee, shall determine the composition of the Expert Group 
in accordance with the terms of this paragraph. 
 
4. The Expert Group shall consider the Member's self-assessment of lack of capacity and shall 
make a recommendation to the Trade Facilitation Committee. When considering the Expert 
Group's recommendation concerning a least  -developed country Member, the Committee shall, as 
appropriate, take action that will facilitate the acquisition of sustainable implementation capacity. 
 
5. The Member shall not be subject to proceedings under the Dispute Settlement Understanding 
on this issue from the time the developing country Member notifies the Committee of its inability 
to implement the relevant provision until the first meeting of the Committee after it receives the 
recommendation of the Expert Group. At that meeting, the Committee shall consider the 
recommendation of the Expert Group. For the least  -developed country Member, the proceedings 
under the Dispute Settlement Understanding shall not apply on the respective provision from the 
date of notification to the Committee of its inability to implement the provision until the 
Committee makes a decision on the issue, or within 24 months after the first Committee meeting 
set out above, whichever is the earlier. 
6. Where a least  -developed country Member loses its ability to implement a Category C 
commitment, it may inform the Committee and follow the procedures set out in paragraph 6this 
Article . 
Article 57 
Shifting between Categories B and C  
1. Developing Country Members and least  -developed country Members who have notified 
provisions under Categories B and C may shift pr ovisions between such categories through the 
submission of a notification to the Committee. Wh ere a Member proposes to shift a provision from 
Category B to Category C, the Member shall provide information on the assistance and support 
required to build capacity. 
2. In the event that additional time is required to  implement a provision as a result of it having 
been shifted from Category B to Category C, the Member may: 
(a) use the provisions of paragraph 5Article 55 , including the opportunity for an automatic 
extension; or 
(b) request an examination by the Committee of the Member's request for extra time to 
implement the provision and, if necessary, for assistance and support for capacity building, 
including the possibility of a review and recommendation by the Expert Group under 
paragraph 6Article 56 ; or 
in3. In  the case of a least  -developed country Member, any new implementation date of more than 
four years after the original date notified und er Category B shall require approval by the 
Committee. In addition, a least  -developed country continues to have recourse to paragraph 
5Article 55 . It is understood that assistance and support for capacity building is required for a 
least -developed country Member so shifting  from Category B to Category C . 
Article 58 
Grace Period for the Application of the Understanding on Rules and Procedures Governing the 
Settlement of Disputes  
1. For a period of 2two years after entry into force of this Agreement,  the provisions of  Articles 
XXII and XXIII of GATT 1994 as elaborated and applied by the Understanding on Rules and 
Procedures Governing the Settlement of Disputes shall not apply to the settlement of disputes 
against a developing country Member concerning any provision that the Member has designated in 
Category A. 
2. For a period of 6six years after entry into force of this Agreement,  the provisions of  Articles 
XXII and XXIII of GATT 1994 as elaborated and applied by the Understanding on Rules and 
Procedures Governing the Settlement of Disputes shall not apply to the settlement of disputes WT/PCTF/W/3 
 
- 28 - 
 
  
 
  against a least  -developed country Member concerning any provision that the Member has 
designated in Category A. 
3. For a period of 8eight  years after implementation of a provision under CategoryCategories  B 
and C by a least  -developed country Member,  the provisions of  Articles XXII and XXIII of GATT 
1994 as elaborated and applied by the Understa nding on Rules and Procedures Governing the 
Settlement of Disputes shall not apply to the settlement of disputes against that least  -developed 
country Member concerning those provisions. 
 
4. Notwithstanding the grace period for the application of the Understanding on Rules and 
Procedures Governing the Settlement of Disputes, before making a request for consultations 
pursuant to Articles XXII or XXIII, and at all stag es of dispute settlement procedures with regard 
to a measure of a least  -developed country Member, a Member shall give particular consideration 
to the special situation of least  -developed country Members. In this regard, Members shall 
exercise due restraint in raising matters under the Understanding on Rules and Procedures 
Governing the Settlement of Disputes involving least  -developed country Members. 
 
5. E a c h  M e m b e r  s h a l l ,  u p o n  r e q u e s t ,  d u r i n g  t h e grace period allowed under this paragraph, 
provide adequate opportunity to other Members for discussion with respect to any issue relating to 
the implementation of this Agreement. 
9 Article 59 
Provision of Assistance for Capacity Building  
1. Donor Members agree to facilitate the provision of assistance and support for capacity building 
to developing country and least  -developed country Members, on mutually agreed terms and 
either bilaterally or through the appropriate international organizations. The objective is to assist 
developing country and least  -developed country Members to implement the provisions of 
SectionPart  I of this Agreement. 
2. Given the special needs of least  -developed country Members, targeted assistance and support 
should be provided to the least  -developed country Members so as to help them build sustainable 
capacity to implement their commitments. Through the relevant development cooperation 
mechanisms and in coherence with the principles of technical assistance and capacity building as 
referred to in paragraph 9.3, development partners shall endeavour to provide assistance and 
support in this area in a way that does not compromise existing development priorities. 
3. Members shall endeavour to apply the following principles for providing assistance and support 
for capacity building with regard to the implementation of this Agreement: 
take(a) taking  account of the overall developmental framework of recipient countries and 
regions and, where relevant and appropriate,  ongoing reform and technical assistance 
programs; 
include(b) including , where relevant and appropriate, activities to address regional and sub-
regional challenges and promote regional and sub-regional integration; 
ensure(c) ensuring  that ongoing trade facilitation reform activities of the private sector are 
factored into assistance activities; 
promote(d) promoting  coordination between and among Members and other relevant 
institutions, including regional economic communities, to ensure maximum effectiveness of 
and results from this assistance. To this end: 
i. coordination, primarily in the country or region where the assistance is to be 
provided, between partner Members and donors, and among bilateral and 
multilateral donors, should aim to avoid overlap and duplication in assistance 
programs and inconsistencies in reform activities through close coordination of 
technical assistance and capacity building interventions; 
ii. for least  -developed country Members, the Enhanced Integrated Framework should 
be a part of this coordination process; and 
iii. Members should also promote internal coordination between their trade and 
development officials, both in capitals and Geneva, in the implementation of the 
Agreement and technical assistance. 
encourage(e) encouraging  use of existing in-country and regional coordination structures WT/PCTF/W/3 
 
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  such as roundtables and consultative groups to coordinate and monitor implementation 
activities; and 
encourage(f) encouraging  developing countriescountry  Members to provide capacity building 
to other developing and least  -developed country Members and consider supporting such 
activities, where possible. 
9. 
4. The Committee shall hold at least one dedicated session per year to: 
(a) discuss any problems regarding implementation of provisions or sub-parts of provisions; 
(b) review progress in the provision of technical assistance and capacity building to support 
the implementation of the Agreement, including any developing or least  -developed country 
Members not receiving adequate technical assistance and capacity building; 
(c) share experiences and information on ongoing assistance and implementation programs, 
including challenges and successes; 
(d) review donor notifications as set forthout  in paragraph 10Article 60 ; and 
(e) review the operation of paragraph 9.2 of Article 59 . 
10  
Article 60 
Information on Assistance to be Submitted to the Committee  
1. To provide transparency to developing country and least  -developed country Members on the 
provision of assistance and support for implementation of SectionPart  I ,  e a c h  d o n o r  M e m b e r  
assisting developing country and least  -developed country Members with the implementation of 
this Agreement shall submit to the Committee, at entry into force of thethis  Agreement and 
annually thereafter, the following information on its assistance and support for capacity building 
that was disbursed in the preceding twelve12  months and, where available, that is committed in 
the next twelve12  months22: 
(a) a description of the assistance and support for capacity building; 
(b) the status and amount committed/disbursed; 
(c) procedures for disbursement of the assistance and support; 
(d) the beneficiary country, or, where necessary, the region; and 
(e) the implementing agency in the Member providing assistance and support. 
The information shall be provided in the format specified in Annex 1. In the case of OECD 
members, the information submitted can be based on relevant information from the OECD 
Creditor Reporting System. Developing country Members declaring themselves in a position to 
provide assistance and support are encouraged to provide the information above. 
2. Donor Members assisting developing country and least  -developed country Members shall 
submit to the Committee: 
(a) contact points of their agencies responsible for providing assistance and support for 
capacity building related to the implementation of the provisions of SectionPart  I of this 
Agreement including, where practicable, info rmation on such contact points within the 
country or region where the assistance and support is to be provided; and 
(b) information on the process and mechanisms for requesting assistance and support. 
Developing country Members declaring themselves in  a position to provide assistance and support 
are encouraged to provide the information above. 
3. Developing country and least  -developed country Members intending to avail themselves of 
trade facilitation-related assistance and support shall submit to the Committee information on 
contact point(s) of the office(s) responsible for c oordinating and prioritizing such assistance and 
support. 
4. Members may provide the information referred to in paragraphs 10.2 and 10.3 through internet 
references and shall update the submittedthat  information as necessary. The Secretariat shall 
                                               
22 The information provided will reflect the demand driven nature of the provision of 
technical assistance. WT/PCTF/W/3 
 
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  make all such information publicly available. 
5. The Committee shall invite relevant international and regional organizations (such as the IMF, 
OECD, UNCTAD, WCO, UN Regional Commissions, the World Bank, or their subsidiary bodies, and 
regional development banks) and other agencies of cooperation to provide information referred to 
in paragraphs 10.1, 10.2 and 10.4. 
3. 
 WT/PCTF/W/3 
 
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  PART III 
 
FINAL PROVISIONS 
Article 61 
1. For the purpose of this Agreement, the term "Member" is deemed to include the competent 
authority of that Member. 
2. All provisions of this Agreement are binding on all Members. 
3. Members shall implement this Agreement from the date of its entry into force. Developing 
country Members and least  -developed country Members that choose to use the provisions of 
SectionPart  II shall implement this Agreement in accordance with SectionPart  II. 
4. A Member which accepts this Agreement afte r its entry into force shall implement its 
Category B and C commitments counting the relevant periods from the date this Agreement 
enters into force. 
5. Members of a customs union or a regional economic arrangement may adopt regional 
approaches to assist in the implementation of  their obligations under the Agreement on Trade 
Facilitation including through the esta blishment and use of regional bodies. 
6. Notwithstanding the General interpretative note to Annex 1A, nothing in this Agreement 
shall be construed as diminishing the obligations  of Members under the GATT 1994. In addition, 
nothing in this Agreement shall be construed as diminishing the rights and obligations of Members 
under the Agreement on Technical Barriers to Tr ade and the Agreement on the Application of 
Sanitary and Phytosanitary Measures. 
7. All exceptions and exemptions23 under the General Agreement on Tariffs and Trade 1994 
shall apply to the provisions of this Agreement. Waivers applicable to the GATT 1994 or any part 
thereof, granted according to Article IX:3 and Article IX:4 of the Marrakesh Agreement 
establishing the WTO and any amendments thereto as of the date of entry into force of this 
Agreement, shall apply to the provisions of this Agreement. 
8. The provisions of Articles XXII and XXIII of the General Agreement on Tariffs and Trade 
1994 as elaborated and applied by the Understa nding on Rules and Procedures Governing the 
Settlement of Disputes shall apply to consultations and to the settlement of disputes under this 
Agreement, except as otherwise specifically provided for in this Agreement. 
9. Reservations may not be entered in respect of  any of the provisions of this Agreement 
without the consent of the other Members. 
10. The Category A commitments of developing and least  -developed country Members annexed 
to this Agreement in accordance with paragraphs 3.1 and 3.2 of Section IIArticle 53  shall 
constitute an integral part of this Agreement. 
11. The Category B and C commitments of developing and least  -developed country Members 
taken note of by the Committee and annexed to this Agreement pursuant to paragraph 4.5 of 
Section IIArticle 54  shall constitute an integral part of this Agreement.  
                                               
23 This includesThese include Articles V:7 and X:1 of the GATT 1994 and the Ad note to Article VIII of the 
GATT 1994. WT/PCTF/W/3 
 
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  ANNEX 1 : 
 FORMAT FOR NOTIFICATION UNDER ARTICLE 10.160  
Donor Member: 
Period covered by the notification: 
 
  
 
  
 
__________  
  
 
  
 
  
 
  
1 Each Member has the discretion to state on its website the legal limitations of this description.  
 
 
 Description of the 
technical and 
financial 
assistance 
and capacity 
building 
resources Status and amount
committed/disbursed  Beneficiary 
country/ Region 
(where necessary)  The implementing 
agency in the 
Member providing 
assistance Procedures for 
disbursement of the  
assistance