WORLD TRADE  
ORGANIZATION  TN/TF/W/43/Rev.12 
25 July 2007 
 (07-3160) 
Negotiating Group on Trade Facilitation  
  
 
WTO NEGOTIATIONS ON TRADE FACILITATION  
COMPILATION OF MEMBERS' TEXTUAL PROPOSALS  
 
Revision
 
 
 
 
 
 
 
 
I. INTRODUCTION 
1. The twelfth revision of the compilation incorporates the following submissions: 
• TN/TF/W/144/Rev.11 from the United States; 
• TN/TF/W/147 from the Core Group, ACP Group, African Group and LDC Group; 
• TN/TF/W/148 from China. 
 
  
                                                      
1 In the case of revisions of previously submitted proposals, the earlier versions were replaced by the 
subsequently presented texts. This document has been pre pared under the Secretariat's 
own responsibility and without prejudice to the positions of 
Members  and to  their rights and obligations under the WTO  
  TN/TF/W/43/Rev.12 
Page 2 II. SUMMARY TABLE OF MAIN MEASURES PROPOSED 
Related to GATT Articles V, VIII and X 
Main Areas Covered Groups of  Measures Falling Under Those 
Areas Sub-Categories of Measures Falling Under Those 
Groups (Where Applicable) Main GATT 
Article(s) Concerned Third 
Generation Proposals 
A.  PUBLICATION AND 
 AVAILABILITY OF INFORMATION   1. Publication and Notification of Trade 
Regulations and of Penalty Provisions    Article X with some 
proposals also 
relating to Art. VIII  W/114 
 2.   Internet Publication  (a)  Internet "publication" of the elements set out in 
Article X of GATT 1994   Article X W/132/Rev.1; 
  (b) Internet "publication" of specified information 
setting forth the procedural sequence and other 
requirements for importing goods into a Member's territory  Article X W/145 
 3.  Notification of Trade Regulations   Article X with some 
proposals also 
relating to Art. VIII  
 4.   Establishment of Enquiry Points 
/SNFP/ Information Centers    Article X W/114, 
W/129/Rev.1, 
W/132/Rev.1 
 5. Other Measures to Enhance the 
Availability of Information   Article X  
B.  TIME PERIODS BETWEEN 
PUBLICATION AND 
IMPLEMENTATION  1.  Interval between Publication and Entry 
into Force    Article X with some 
proposals also 
relating to Art. VIII  W/115 
1.  Prior Consultation and Commenting on 
New and Amended Rules    Article X W/115 C.  CONSULTATION AND 
COMMENTING ON NEW AND 
AMENDED RULES  
2.  Information on Policy Objectives 
Sought    Article X W/115 
D.  ADVANCE  RULINGS 1.   Provision of Advance Rulings   Article X 
 W/125, 
W/120/Rev.1  
   TN/TF/W/43/Rev.12
 Page 3 
E.  APPEAL PROCEDURES 1.   Right of Appeal    Article X W/116 
 2.  Release of Goods in Event of Appeal    Article X with some 
proposals also 
relating to Art. VIII   
 3.  Appeal Mechanism in a Customs Union   Article X W/122 
F. OTHER MEASURES TO ENHANCE 
IMPARTIALITY, NON-
DISCRIMINATION AND 
TRANSPARENCY 1. Uniform Administration of Trade 
Regulations   
 Article X  
 2.  Maintenance and Reinforcement of   
Integrity and Ethical Conduct Among 
Officials   (a)   Establishment of a Code of Conduct   
  (b)  Computerized System  to Reduce/Eliminate  
 Discretion   
  (c) System of Penalties   
   (d) Technical Assistance to Create/Build up  
Capacities to Prevent and Control Customs 
Offences   
  (e)  Appointment of Staff for Education and 
 Training   
  (f)  Coordination and Control Mechanisms   Article X 
 
 3.  Import Alerts/Rapid Alerts   Article X W/122 
 4.   Detention   Article X W/122 
 5.  Test Procedures   Article X W/122 
G.   FEES AND CHARGES 
CONNECTED WITH 
IMPORTATION AND 
EXPORTATION  1.  General Disciplines on Fees and 
 Charges Imposed on or in Connection 
with Importation and Exportation   (a) Specific Parameters for Fees/Charges  Article VIII W/107 
  (b)  Publication/Notification of Fees/ 
 Charges  Article VIII W/107 
  (c)  Prohibition of Collection of Unpublished 
 Fees and Charges  Article VIII with 
some proposals also 
relating to Art. X   
  (d)  Periodic Review of F ees/Charges Article VIII W/107  
  TN/TF/W/43/Rev.12 
Page 4   (e) Automated Payment  Article VIII  
 2.  Reduction/Minimization of the Number an d
Diversity of Fees/Charges   Article VIII  
H.  FORMALITIES  CONNECTED 
 WITH IMPORTATION  AND
 EXPORTATION  1.  Disciplines on Formalities/  Procedures 
and Data /Documentation  Requirements 
Connected with Importation and  
Exportation    (a) Non-discrimination  Article VIII  
  (b) Periodic Review of Formalities and 
Requirements  Article VIII W/124/Rev.1 
  (c) Reduction/Limitation of Formalities and 
Documentation Requirements  Article VIII W/124/Rev.1, 
W/130 
  (d) Use of International Standards  Article VIII W/131 
 (e) Uniform Customs Code  Article VIII  
 (f) Acceptance of Comm ercially Available 
 Information and of Copies  Article VIII W/112 
 (g) Automation Article VIII  
 (h) Single Window/One-time Submission  Article VIII W/138/Rev.1 
 (i)  Elimination of Pre-Shipment Inspection  Article VIII W/108 
  
(j)  Phasing out Mandatory Use of Customs Article VIII W/110 
    Brokers    
 (k)  Same Border Proced ures Within a Customs 
 Union  Article VIII W/121 
 (l)   Testing Methods Based on Specific Product 
 Features  Article VIII  
  (m) Uniform Forms and Documentation 
Requirements Relating to Import 
Clearance within a Customs Union   Article VIII W/121 
  
(n)   Option to Return rejected Goods to the 
 Exporter  Article VIII W/121 
I.     CONSULARIZATION 1.  Prohibition of Consular Transaction 
Requirement     
 Article VIII W/104 
J.  BORDER AGENCY COOPERATION 1.  Coordination of Activities and 
Requirements of all Border Agencies    Article VIII W/128 
K.  RELEASE AND  CLEARANCE 1. Expedited/Simplified Release and (a) Pre-arrival Processing  Article VIII W/117  
   TN/TF/W/43/Rev.12
 Page 5(b) Expedited Shipments  Article VIII W/144/Rev.1 
(c) Risk Management/Analysis, Authorized 
Traders  Article VIII W/109, 
W/121, 
W140 W/148 
(d) Post-clearance Audit  Article VIII W/134 +Add.1 
(e) Separating Release from Clearance 
Procedures  Article VIII with 
some proposals also 
relating to Art. X  W/136 Clearance of Goods    
(f) Other Measures to Simplify Customs Release 
and Clearance Article VIII  
 OF  GOODS  
2.    Establishment and Publication of Average 
Release and Clearance Times    Article VIII with 
some proposals also 
relating to Art. X W/139/Rev.1 
and 
Rev.1/Add.1 
L.  TARIFF CLASSIFICATION 1.   Objective Criteria for Tariff Classification   Article VIII with 
some proposals  also 
relating to Art X W/126 
M.  MATTERS RELATED TO 
 GOODS TRANSIT (a)  Strengthened Non-discrimination  Article V W/127, 
W/133 
 1.   Non-Discrimination and Policy Objectives  
(b)   Legitimate Policy Objectives  Article V W/133 
 (a) Publication of Fees and Charges and 
Prohibition of Unpublished Ones  Article V W/133 
 (b)  Periodic Review of Fees and Charges  Article V W/133 
 (c) More effective Disciplines on Charges for 
Transit – Reduction/Simplification Article V W/133, W/146 
 2.  Disciplines on Fees and Charges   
(d)  Periodic Exchange between Neighbouring 
 Authorities Article V  
  3.   Disciplines on Transit Formalities and 
 Documentation Requirements   (a) Publication  Article V W/133 
  (b)  Periodic Review  Article V W/133 
  (c)   Reduction/Simplification  Article V W/133 
  (d)  Harmonization/Standardization  Article V W/133  
  TN/TF/W/43/Rev.12 
Page 6   (e)  Promotion of Regional Transit Arrangements 
or Arrangements  Article V W/133 
  (f) Simplified and Pr eferential Clearance for 
Certain Goods  Article V W/133 
  (g)  Limitation of Inspections and Controls   Article V W/133 
  (h) Sealing  Article V  
  (i) Cooperation and Coordination on Document 
Requirements  Article V  
  (j) Monitoring  Article V W/133 
  (k) Bonded Transport Regime and 
Guarantees/International, Regional or 
National Customs Guarantee System  Article V W/133 
 (a)  Amongst Authorities  Article V W/133 
 4.  Improved Coordination and Cooperation   
(b)  Between Authorities and the Private Sector  Article V W/133 
 5.  Operationalization and Clarification of 
Terms    Article V W/133 
 6. Quota-free Transit Regime  Article V W/146 
 
Related to cooperation between customs and ot her authorities on TF and Customs Compliance  
 
Main Areas Covered Groups of Measures Falling Under Those Areas  Third Generation Proposals 
EXCHANGE AND HANDLING OF 
INFORMATION  1.  Multilateral Mechanism for the Ex change and Handling of Information  W/123/Add.1 
 
Related to S&D Treatment, TA&CB, Capacity  Assessment and other Implementation Matters 
 
Main Areas Covered Groups of Measures Falling Under Those Areas  Third Generation Proposals 
IMPLEMENTATION MECHANISM OF TF 
COMMITMENTS INCLUDING KEY 
ELEMENTS FOR TECHN. ASSISTANCE   W/137 and Add.1 – Add.4 
IMPLEMENTATION MECHANISM FOR 
S&D AND TACB SUPPORT  W/142; Should be read in conjunction with W/147  TN/TF/W/43/Rev.12 
 Page 7 
 
 
  III. TEXTUAL  PROPOSALS  COMPILED 
 
Text Proposals Focussing on GATT Article X  
  
A.
 PUBLICATION AND AVAILABILITY OF INFORMATION .............................................................8  
1. Publication of Trade Regulations and of Penalty Provisions................................................8  
2. Internet Publication........................................................................................................... .......9  
3. Notification of Trade Regulations .........................................................................................10  
4. Establishment of Enquiry Points...........................................................................................10  
5. Other Measures to Enhance the Availability of Information .............................................12  
B. TIME PERIODS BETWEEN PUBLICATION AND IMPLEMENTATION ........................................12  
1. Interval between Publication and Entry into Force ............................................................12  
C. CONSULTATION AND COMMENTING ON NEW AND AMENDED RULES .................................12  
1. Prior Consultation and Commenting on New and Amended Rules (and 
Information on Policy Objectives Sought)............................................................................12  
D. ADVANCE RULINGS .................................................................................................................13  
1. Provision of Advance Rulings................................................................................................13  
E. APPEAL PROCEDURES .............................................................................................................15  
1. Right of Appeal ................................................................................................................ .......15  
2. Release of Goods in Event of Appeal.....................................................................................16  
3. Appeal Mechanism in a Customs Union...............................................................................16  
F. OTHER MEASURES TO ENHANCE IMPARTIALITY , NON-DISCRIMINATION AND 
TRANSPARENCY .......................................................................................................................16 
1. U niform Administration of Trade Regulations....................................................................16 
2. Maintenance and Reinforcement of Integrity and Ethical Conduct Among 
Officials...................................................................................................................... ..............16 
3. Import Alerts/Rapid Alerts....................................................................................................1 6 
4. Detention...................................................................................................................... ............17  
5. Test Proc edures................................................................................................................ .......17  
 
   TN/TF/W/43/Rev.12 
Page 8  
 
  A. P
UBLICATION AND AVAILABILITY OF INFORMATION  
1. Publication of Trade Regulations and of Penalty Provisions 
Japan, Mongolia and Switzerland, TN/TF/W/114  
"Publication 
 1. Members shall publish promptly all laws, regula tions, judicial decisi ons and administrative 
rulings of general application relating to or affectin g trade in goods in such a manner provided for in 
Article X of GATT 1994 as to enable governments
2 and traders to become acquainted with them.  The 
information to be published shall include: 
(a) Procedures of border agencies (including port, airport, and other entry-point 
procedures and relevant forms and documents); 
(b) Rate of duties and taxes imposed on or in connection with importation or exportation 
(including applied tariff rates); 
(c) Decisions and examples of customs classification; 
(d) Import and export restrictions; 
(e) Fees and charges imposed on or in connec tion with importation or exportation; 
(f) Penalty provisions against breach es of import and export formalities; 
(g) Appeal procedures;  and 
(h) Agreements with any country or count ries relating to the above issues. 
 Availability 
 
2. Members shall ensure that the information referred  to in paragraph 1 is made available to 
governments and traders in a non-discriminatory and convenient manner via an officially designated 
source notified to [the WTO Secretariat or a newl y established body], including official gazette, 
official journal and whenever pr acticable, official website. 
Outline of Major Trade-related Procedures 
 3. Members shall, whenever practicable, provide documents regarding outline of major trade-
related procedures [in English, French or Spanish ] and make publication and notification of them in 
a manner provided for in paragraph 2. 
General Reservations 
 
4. Nothing in these provisions sha ll be construed as requiring: 
(a) the publication or provision of information referred to in paragraph 1 other than in the 
language of the Member except as stated in paragraph 3;  or 
(b) Members to disclose confidentia l information which would impede law enforcement or 
otherwise be contrary to the public in terest or would prejudice the legitimate 
commercial interests of particular enterprises, public or private. 
 
                                                     
 
2 The term "governments" is deemed to include the competent authorities of any Separate Customs 
Territory Member and the European  Communities.   TN/TF/W/43/Rev.12 
 Page 9 
 
 
  Special and Differential Treatment 
 5. [Developing-country Members shall not be required  to apply the provisions of paragraph 3 
for a period of [ ] years from the date of application.  [The Members or a newly established body] shall, upon duly motivated request by a developing- country Member, accord extensions of this period. 
6. Least-developed country Members shall not be required to apply the provisions of 
paragraph 3 until their acquisition of the necessa ry capacity to implement such provisions.] "  
2. Internet Publication 
(a) Internet "publication" of the elements set out in Article X of GATT 1994   
Turkey, TN/TF/W/132/Rev.1
 
"ESTABLISHMENT OF A NATIONAL WEBSITE  
1. Members shall ensure that a national website is  established for the purpose of publication of 
legislation and procedures referred to in paragraph 2. 
THE CONTENT OF THE WEBSITE  
2. Members shall provide a copy of all laws, regul ations, judicial decisions and administrative 
rulings of general application and trade-related procedures which are ent ered into force through 
official means and relating to or affecting trade in go ods in such a manner provid ed for in Article X of 
GATT 1994 as to enable governments and traders to b ecome acquainted with these.  Information to 
be published should include: 
(a) Procedures of border agencies (including por t, airport, and other entry-point procedures 
and relevant forms and documents); 
(b) Rate of duties and taxes imposed on or in  connection with importation or exportation 
(including applied tariff rates); 
(c) Decisions and examples of customs classification; (d) Import and export restrictions; (e) Fees and charges imposed on or in conn ection with importation or exportation; 
(f) Penalty provisions against brea ches of import and export formalities; 
(g) Appeal procedures; and (h) Agreements with any country or count ries relating to the above issues. 
 P
RIOR PUBLICATION AND CONSULTATION  
3. Members shall ensure that new or amended tr ade-related legislation and procedures be 
published on the national website at least [  ] days  before its  entry into force so that the interested 
parties shall be able to submit their comments on the legislation and take necessary measures for the 
adaptation.  Exceptions to this provision are th e legislation requiring urgency [and cases where 
publication in advance may distort market conditions]. 
LANGUAGE OF THE PUBLICATION  
4. Members shall provide a copy of their trade -related legislation and information on the 
procedures in one of the official languages of the WTO. Special and Differential Treatment provisions 
for developing and the least-developed country Me mbers are defined in paragraphs 6 and 7. TN/TF/W/43/Rev.12 
Page 10  
 
  N
OTIFICATION  
5. Members shall notify the Trade Facilitation Co mmittee of the website addresses in order to 
make such information available to  governments and interested parties. 
SPECIAL AND DIFFERENTIAL TREATMENT  
The least-developed country and developing country Members shall not be required to apply the 
provisions of paragraphs 2, 3 an d 4 until they acquire the full capac ity to do so through technical 
assistance and capacity building mechanism. 
6. [Until their acquisition of the capacity to fu lly implement the provisions referred to in 
paragraphs 2, 3 and 4;  Developing country Members s hall provide a copy of their trade-related 
legislation and procedures in their own language on their national website. In addition, they shall 
provide the search keywords in one  of the official languages of the WTO in a format to be decided by 
the Trade Facilitation Committee.] " 
(b) Internet "publication" of specified informati on setting forth the procedural sequence and other 
requirements for importing goods into a Member's territory 
United States, TN/TF/W/145  
"Internet Publication 
 
Each Member shall make availabl e and keep current, on a public ly accessible Internet website: 
 
(a) a full and precise description of its cust oms procedures, including procedures for the 
appeal of customs determinations;  and 
(b) the forms and documents required for impor tation into or exportation from the 
territory of that Member. " 
3. Notification of Trade Regulations 
4. Establishment of Enquiry Points 
Japan, Mongolia and Switzerland, TN/TF/W/114  
"Establishment of Enquiry Points  
 
1. Members shall ensure that one or more enquiry points exist which are responsible for the 
provision of relevant information and documents related to trade procedures including the documents 
referred to in paragraph 3 to traders in a non-discriminatory and convenient manner.  
2. [Members should, whenever practicable, estab lish a primary/initial enquiry point which 
facilitates coordination among competent border agencies in order that traders have access to 
necessary information more efficiently.] 
Notification 
 3. Members shall notify [the WTO Secretariat or  a newly established body] of the contact 
information of the enquiry points in order to ma ke such information ava ilable to governments and 
traders.  TN/TF/W/43/Rev.12 
 Page 11 
 
 
  Special and Differential Treatment 
 4. Developing-country Members shall not be required to apply these provisions for a period of 
[ ] years from the date of application.  [The Memb ers or a newly established body] shall, upon duly 
motivated request by a developing-country Me mber, accord extensions of this period. 
5. Least-developed country Members shall not be required to apply these provisions until their 
acquisition of the necessary capacity to implement such provisions.] ."  
Antigua and Barbuda, Barbados, Dominica, Fiji, Gr enada, Papua New Guinea, the Solomon Islands, 
St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, TN/TF/W/129/Rev.1  
 
"Establish enquiry points at the national level or in  the case of SVEs/developing countries involved in 
a Customs Union/RTA/FTA, the option of the establishment of enquiry points at the regional level, to 
provide relevant information on trade procedures to trade ". 
 "Members and the WTO, within its competence, shall provide technical and financial assistance on 
mutually agreed terms to SVEs/developing countries to support the establishment, modification and 
maintenance of these national and/or regional enquiry points ".  
 Turkey, TN/TF/W/132/Rev.1
 
"ESTABLISHMENT OF ENQUIRY POINTS  
Members shall ensure that a national enquiry point be established. 
DUTIES OF THE ENQUIRY POINTS  
The enquiry point will be responsible for: 
(a) answering all relevant enquiries on trade-relat ed legislation and procedures received 
from all interested parties through the Nationa l Enquiry Points or WTO Secretariat.  
(b) providing the specific information and documen ts related to trade procedures in a 
non-discriminatory and convenient manner in case of an inquiry. 
(c) operating through communication among national enquiry points. 
OPERATION OF THE ENQUIRY POINTS  
Interested parties shall submit their inquiries to th eir own National Enquiry Point in order to obtain 
information on legislation or procedures of othe r Members.  Exchange of information between 
Members shall be carried out through national en quiry points.  International Organizations shall 
submit their inquiries through the WTO Secretariat and national enquiry point s shall respond through 
the same channel.  
The enquiry points shall operate at no cost or at a cost commensurate with the cost of the service 
rendered.  
The enquiry points shall reply all inquiries within at most [ ] days.  TN/TF/W/43/Rev.12 
Page 12  
 
  N
OTIFICATION  
Members shall notify the Trade Facilitation Committ ee of the contact information of the enquiry 
points in order to make such information av ailable to governments and interested parties. 
SPECIAL AND DIFFERENTIAL TREATMENT  
The least-developed country and developing country Members shall not be required to apply the 
provisions regarding enquiry points until they acqui re the full capacity to do so through technical 
assistance and capacity building.  
Small Vulnerable Economies involved in a regional integration may establish enquiry points at the 
regional level ."  
5. Other Measures to Enhance the Availability of Information 
B. TIME PERIODS BETWEEN PUBLICATION AND IMPLEMENTATION  
1. Interval between Publication and Entry into Force 
Hong Kong, China, Japan, Korea, Mongolia and Switzerland, TN/TF/W/115  
 "Prior Publication 
 Members shall ensure that a reasona ble interval is provided between  the publication of new or 
amended laws, regulations and administrative rulings  of general application, or their drafts or 
summaries, and their entry into force in such a manne r as to allow traders to become acquainted with 
and well prepared for th e compliance with them ". 
 
C. C
ONSULTATION AND COMMENTING ON NEW AND AMENDED RULES  
1. Prior Consultation and Commenting on Ne w and Amended Rules (and Information on 
Policy Objectives Sought) 
Hong Kong, China, Japan, Korea, Mongolia and Switzerland, TN/TF/W/115  
"Prior Consultation 
Members shall afford appropriate opportunities to interested parties to comment on proposed 
introduction or amendment of trade-related laws, re gulations and administrative rulings of general 
application.  Members shall provide information of their legitimate policy objectives pursued and 
allow reasonable period for interest ed parties to submit comments.  
 
(…) 
 Regular Consultation  
Members shall hold regular consultations  between border agencies and traders. 
 Reservations 
Nothing in these provisions shall be construe d to require Members to carry out any responsibility 
which is not within the compet ence of their respective government.  TN/TF/W/43/Rev.12 
 Page 13 
 
 
  Special and Differential Treatment 
[Developing-country Members shall not be required to apply these provisions for a period of [ ] years 
from the date of application.  [Members or a newly established body] shall, upon duly motivated 
request by a developing-country Member, accord extensions of this period.  
Least-developed country Members shall not be required to apply these provisions until their 
acquisition of the necessary capacity to implement such provisions.] ."  
 D. A
DVANCE RULINGS  
1. Provision of Advance Rulings 
Australia, Canada and the United States, TN/TF/W/125  
 "A Member shall issue an advance ruling
3 in a time bound manner to an applicant submitting a 
written request which contains all necessary information.  
 
An advance ruling applies in respect of the applicant4 for a reasonable period of time after its 
issuance, unless: 
i) the facts or circumstances supporti ng the original ruling have changed, and 
ii) the Member notifies the applicant in writing of any revocation or modification of the ruling. 
 
A Member shall publish, at a minimum, (i) the time period by which it will issue an advance ruling, 
(ii) the length of time for which the advance ruling is valid, and (iii) what information is necessary 
from the applicant to issue an advance ruling
5. 
 A Member shall provide, upon the request of the applic ant, for a review by the issuing authority of the 
advance ruling or the decision to revoke or modify the advance ruling
6. 
 A Member shall endeavour to make available inform ation on advance rulings which are considered to 
set a wider precedent applicable to other traders,  taking into account the need to protect 
commercially confid ential information ".   
 
Turkey, TN/TF/W/120/Rev.1
 
 "An 'advance ruling on tariff' means a binding officia l decision, which provides the applicant with a 
tariff classification accorded to a particular good within a period. 
An 'advance ruling on origin' means a binding offic ial decision, which provides an assessment to the 
applicant of the origin accorded to a particular good within a period. 
                                                     
 
 3 Defined as " a determination of a Member, provided in writing to an applicant, of the tariff 
classification [other subject matter  such as customs valuation, duty drawback] of a good for customs purposes, 
prior to the commencement of trade in the good concerned ."    
4 Defined as " an importer, exporter or producer, or a representative of an importer, exporter or 
producer. " 
5 Note to the reader:  This language may be dropped from the proposed article should it be adequately 
covered by the article on publication and availability of information. 
6 Note to the reader:  This provision may be dropped from the proposed article should it be adequately 
addressed in the context of the current proposals designed to clarify appeal and review procedures under 
Article X, which also include an initial right to review within the issuing authority.   TN/TF/W/43/Rev.12 
Page 14  
 
  An exporter, importer, or any person with a justifi able cause can apply, in written format, in advance 
of import or export, the customs administra tion for issuing an adv ance ruling relating to 
implementation of customs rules on tariff and origin in a particular trade case. 
An application for such an advance ruling must include relevant information such as a detailed 
description of the goods in question, tariff classification claimed, methods of analysis useful for 
classification, components, production process, the applicant's request for non-disclosure of 
confidential information, and sample(s) of the goods.  If the information provided by the applicant is 
not sufficient to make clear judgement, customs aut horities may require supplementary information to 
complete the application. 
Provided that all the necessary information is s ubmitted, an advance ruling shall be issued as soon as 
possible but no later than [X] da ys after receipt of the application. 
Both advance rulings issued and rejections of the applications, subject to appeal, shall set out the 
grounds on which they are based and be co mmunicated to the applicant in writing. 
Advance rulings issues shall be immediately enforceable by the customs administration. 
Advance ruling on tariff and origin shall be binding on customs administration to the holder of that 
advance ruling.  Advance ruling on tariff and origin shall be valid for a period of [Y] years from the 
date of issue.  Customs administration may require the applicant to submit the advance ruling during customs clearance. 
The holder of an advance ruling must prove, when required,: 
- for advance ruling on tariff :  that the goods to be declared in the customs 
operations correspond to those describe d in the ruling in every respect; 
- for advance ruling on origin :  that the goods to be declared in the customs 
operations and the actual conditions which confer origin correspond to those described in the ruling in every aspect. 
An advance ruling in favour of its holder shall cease to be valid if: 
- it is issued on the basis of inco rrect or incomplete information; 
- one or more of the conditions laid down in the advance ruling were not, or 
are no longer, fulfilled; 
- the holder fails to fulfil an obligation imposed by the ruling; and 
- it is not compatible with any change in the legal provisions or general 
administrative acts. 
  The holder of the ruling shall be notified of its invalidity. 
 
An advance ruling within the meaning of the previous  paragraph is reviewable promptly by judicial, 
arbitral or administrative tribunals or procedures.  An advance ruling shall be valid unless a decision 
contrary to it is made in a review.  TN/TF/W/43/Rev.12 
 Page 15 
 
 
  The holder of an advance ruling already reviewed on tariff or origin may still use it for [Z] months 
from the date of notification provided that, before the date of invalidity, binding contracts for the 
purchases or sale of the goods in question rel ying upon the advance ruling have been concluded. " 
E. APPEAL PROCEDURES  
1. Right of Appeal 
Japan and Mongolia, TN/TF/W/116  
 
"Right of Appeal 
 
1. The legislation of each Member shall ensure that traders have the right of appeal, without 
penalty, against rulings and decisions by custom s and other relevant border agencies concerning the 
specific importation, exportation, and transit of goods  conduced by them.  The appeal may be initially 
heard by the same agency or its supervisory authorit y prior to a review by separate and independent 
judicial, arbitral, or administrative tribunals. 
Transparency 
 
2. Members shall ensure that appeal procedures are carried out in a non-discriminatory 
manner, and that information concerning such proce dures is made available to traders.  Traders shall 
be allowed to be represented at all stages of appeal procedures by independent legal counsel. 
Standard Period 
 
3. Members shall ensure that customs and other relevant border agencies set out a standard 
period for their review and correction of decisions  and rulings under the appeal procedures. 
Opportunities to Raise Complaints 
 4. Members shall ensure that customs and other relevant border agencies afford opportunities 
for traders to raise complaints concerning ruli ngs and decisions in an informal and convenient 
manner prior to the commencement of the appeal procedures.  The relevant agencies shall, upon 
request, inform the traders of reasoning of th e rulings and decisions including applied laws and 
regulations. 
Special and Differential Treatment 
 
5. [Developing-country Members shall not be required to apply the provisions of paragraphs 3 
and 4 for a period of [ ] years from the date of application.  [Members or a newly established body] shall, upon duly motivated request by a developing- country Member, accord extensions of this period. 
6. Least-developed country Members shall not be required to apply the provisions of 
paragraphs 3 and 4 until their acquisition of the n ecessary capacity to implement such provisions.] "  TN/TF/W/43/Rev.12 
Page 16  
 
  2. Release of Goods in Event of Appeal 
3. Appeal Mechanism in a Customs Union 
India, TN/TF/W/122
 
"There shall be a mechanism for redress of adverse fi ndings of inspection authorities, in particular 
for inspection decision relating to food items, at the import points of a customs union.  
In order to ensure quick and uniform appellate decisions, appeals against findings of inspection 
authorities at the level of a member state of a cu stoms union shall be heard and decided at the 
customs union level. 
Such appellate decisions shall be binding on the inspection authorities of all member states of a 
customs union ".   
F. OTHER MEASURES TO ENHANCE IMPARTIALITY , NON-DISCRIMINATION AND TRANSPARENCY  
1. Uniform Administration of Trade Regulations 
2. Maintenance and Reinforcement of Integr ity and Ethical Conduct Among Officials 
(a) Establishment of a Code of Conduct 
(b) Computerized System to Reduce/Eliminate Discretion 
(c) System of Penalties 
(d) Technical Assistance to Create/Build up Capaciti es to Prevent and Control Customs Offences 
(e) Appointment of Staff for Education and Training  
(f) Coordination and Control Mechanisms 
3. Import Alerts/Rapid Alerts 
India, TN/TF/W/122  
"Import alert/rapid alert is a border control mechani sm adopted by some count ries as well as customs 
unions to monitor and ensure the quality of imported food product.  This is operated by issuing a 
notification to all member states of a customs union /or to all ports of a country as well as to the 
exporter in case of detection of contaminated impor ts or import of products not meeting the required 
standards.  As a result of such alert, a predetermined  number of subsequent export consignments of 
the same exporter are subject to hundred percent in spection at the border of that country/every port 
of a customs union .  
The following disciplines shall apply to a system of import alert/rapid alert:  
 
− In order to ensure that the application of a system of import/rapid alert does not by itself 
create a barrier to trade, it shall be imposed  across a customs union only if based on uniform 
standards and applied uniformly by all of its member states. 
  TN/TF/W/43/Rev.12 
 Page 17 
 
 
  − A notification against a country/exporter under a system of import/rapid alert restricting or 
prohibiting imports shall be issued only after it has been established on the basis of positive 
evidence that imports from the country/ex porter concerned have not  fulfilled the prescribed 
objective standards.  
− A notification issued under a system of import/rapi d alert restricting or prohibiting imports 
shall not be maintained if circumstances giving rise to it no longer exist, or if changed circumstances can be addressed in a less trade restrictive manner.  Circumstances giving rise 
to import/ rapid alert would be deemed to no  longer exist if [six] successive consignments 
imported from the country/exporter concerned, after the issuance of import/ rapid alert 
fulfilled the prescribed objective standards.  
 
− Announcement of termination of an import/rapi d alert shall be made through a public notice 
to be issued no later than [15 days] after a decision has been taken to terminate the 
import/rapid alert. 
 
− The speed and standard of publicity of de-notific ation of such alert shall equal the level 
applied at its issuance ."  
 
4. Detention 
India, TN/TF/W/122
 
"In case imported goods are detained for inspection by customs or any other authority of a Member 
country, information regarding such detention shall be provided to the importer or his authorized 
agent promptly. "  
5. Test Procedures   
India, TN/TF/W/122  
"In case of the first test of a sample having shown an adverse finding, each Member conducting such 
a test shall grant the concerned importer or the exporter or their authorized agent the right to a 
second confirmatory test. 
A clear procedure shall be laid down for such a confirmatory test including a validated test method. 
A list of accredited laboratories shall be publishe d where confirmatory tests can be carried out. 
For a customs union, the results of a confirmatory te st carried out in one member state of a customs 
union shall be valid for and be accepted in all other member states of the customs union ".   
  
 
   TN/TF/W/43/Rev.12 
Page 18  
 
  Text Proposals Focussing on GATT Article VIII
 
G. FEES AND CHARGES CONNECTED WITH IMPORTATION AND EXPORTATION ......................19  
1. General Disciplines on Fees/Charges Imposed on or in Connection with 
Importation and Exportation.................................................................................................19  
2. Reduction/Minimization of the Number and Diversity of Fees and Charges....................20  
H. FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION ................................20  
1. Disciplines on Formalities/Procedures and Data/Documentation Requirements 
Connected with Importation and Exportation.....................................................................20  
(a) Non-discrimination ............................................................................................................. ......20  
(b) Periodic Review of Formalities/ Procedures and Requirements................................................20  
(c) Reduction/Limitation of Formalities/ Procedures and Data/Documentation 
Requirements ................................................................................................................... .........20  
(d) Use of International Standards................................................................................................. .21 
(e) Uniform Customs Code ........................................................................................................... .23 
(f) Acceptance of Commercially Availabl e Information and of Copies ........................................23  
(g) Automation ..................................................................................................................... ..........23  
(h) Single Window/One-Time Submission ....................................................................................23  
(i) Elimination of Pre-Shipment Inspection...................................................................................24  
(j) Phasing Out Mandatory Use of Customs Brokers ....................................................................24  
(k) Same Border Procedures within a Customs Union...................................................................25  
(l) Testing Methods based on Specific Product Features ..............................................................25  
(m) Uniform Forms and Documentation Requirements relating to Import Clearance 
within a Customs Union......................................................................................................... ...25 
(n) Option to Return Rejected Goods to the Exporter ....................................................................25  
I. CONSULARIZATION .................................................................................................................25  
1. Prohibition of Consular Transaction Requirement.............................................................25  
J. BORDER AGENCY COORDINATION .........................................................................................25  
1. Coordination of Activities and Requirements of all Border Agencies ...............................25 
K. RELEASE AND CLEARANCE  OF GOODS ......................................................................26  
1. Expedited/Simplified Release and Clearance of Goods.......................................................26  
(a) Pre-Arrival Processing......................................................................................................... .....26  
(b) Expedited Shipments ............................................................................................................ ....26  
(c) Risk Management/Analysis,  Authorized Traders .....................................................................28  
(d) Post-Clearan ce Audit ........................................................................................................... .....30  
(e) Separating Release from Clearance Procedures........................................................................30  
(f) Other Measures to Simplify Customs Release and Clearance..................................................31 
(g) Establisment and Publication of Av erage Release and Clearance Times .................................31 
L. TARIFF CLASSIFICATION ........................................................................................................31  
1. Objective Criteria for Ta riff Classification..........................................................................31  
 
   TN/TF/W/43/Rev.12 
 Page 19 
 
 
  G. FEES AND CHARGES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. General Disciplines on Fees and Charges Imposed  on or in Connection with Importation 
and Exportation  
European Communities, Korea and Switzerland, TN/TF/W/107  
"Scope  
The provisions [of this article] apply to all fees and charges imposed by customs authorities or by any 
other government body of any Member, including  tasks undertaken on their behalf, on or in 
connection with importation or exportation, or as a condition for importation or exportation. 
 Specific parameters 
Fees and charges shall only be imposed for services pr ovided in direct connection with the specific 
importation or exportation in question or for any formality required for undertaking such importation 
or exportation.   Fees and charges shall not exceed the appr oximate cost of the service provided. 
 
Fees and charges shall not be calculated on an ad valorem basis.  Fees and charges shall not be imposed with respect to consular services and equivalent measures.  
 Information on fees and charges shall be published.  This information shall include the reason for the 
fee or charge (the service provided), the res ponsible authority, the fees and charges that will be 
applied, and when and how payment is made.  The info rmation shall be made readily available to all 
interested parties and each Member shall inform, through the WTO Secretariat, all other Members 
where the information on its fees and charges is avail able.  The information shall be published via an 
officially designated medium, and where fe asible and possible, official website. 
 
An adequate time period shall be accorded betw een the publication of information on new or 
amended fees and charges and their entry into force  except when justified by legitimate public policy 
objectives.  
New or amended fees and charges shall not be impo sed until information on them is published and 
made readily available. 
Each Member shall periodically review its fees and c harges to ensure that they are in line with WTO 
commitments and with a view to consolida ting them and reducing their number and diversity ".   
 TN/TF/W/43/Rev.12 
Page 20  
 
  2. Reduction/Minimization of the Number and Diversity of Fees/Charges 
H. F
ORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. Disciplines on Formalities/Procedures  and Data/Documentation Requirements 
Connected with Importation and Exportation  
(a) Non-discrimination  
(b) Periodic Review of Formalities and Requirements 
Hong Kong, China and Switzerland, TN/TF/W/124/Rev.1  
"Each Member shall review its formalities and requi rements at reasonable and regular intervals, 
taking into account relevant new information and business practices, availability and adoption of 
techniques and technology, international best pr actices and input from interested parties including 
the private sector7".   
(c) Reduction/Limitation of Formalities and Documentation Requirements 
Hong Kong, China and Switzerland, TN/TF/W/124/Rev.1  
"Members shall minimise the inci dence and complexity of import and export formalities and decrease 
and simplify import and export documentation requirem ents to ensure that such formalities and 
requirements are no more administratively bur densome or trade restrictive than necessary8 to achieve 
their legitimate objectives and are applied in an effic ient manner so as not to constitute unnecessary 
obstacle to trade.   
Any such formalities or requirements shall not be  maintained if the circumstances or objectives 
giving rise to their adoption no longer exist ".   
                                                      
 7 This self–initiated review shall not affect Members’ rights and obligations under paragraph 2 of 
Article VIII of GATT 1994. 
8 Determining whether formalities and requirements ar e more trade restrictive than necessary to fulfil 
their legitimate objectives involves a process of considering and weighing a number of factors.  These factors 
include: 
(i) the importance of the legitimate objectives to the Member concerned; 
(ii) the extent to which the formalities and requirements contribute to the achievement of the legitimate 
 objectives; 
(iii) the restrictive effect the formalities and requirements have on trade; (iv) the reasonable availability of  alternative formalities and requireme nts that may achieve the legitimate 
objectives. In determining whether alternative form alities and requirements are reasonably available, 
the economic, technical and administrative feasibility  of such alternative formalities and requirements 
would have to be taken into consideration by the Member concerned; and 
(v) the costs including administrative, implemen tation and compliance costs associated with the 
formalities and requirements and the benefits derived from them. 
After considering the above factors, the formalities and requirements in question would deem to be more trade 
restrictive than necessary if it is determined that  
(a)  alternative formalities and requirements are reasonably available and significantly less trade 
restrictive  and they can achieve the legitimate obj ectives to the same or greater extent;  or 
(b)  the trade restrictiveness of the formalities and requi rements being examined is disproportionate to the 
  legitimate objectives; or  
(c)  the costs of the formalities and requirements under examination are significantly excessive to their 
  benefits.   TN/TF/W/43/Rev.12 
 Page 21 
 
 
  Mongolia, Norway and Switzerland, TN/TF/W/130  
"Recognizing the need to minimize the incident and the complexity of trade documents, Members shall 
ensure that:  
 
1. Documentation requirements are no mo re administratively burdensome or trade 
restrictive than necessary to achieve their legitimate objectives; and  
 2. The following is aligned with in ternational trade facilitation standards and 
recommendations as set out in paragraphs 2(i) to (iii): 
(i) National trade document formats with the UN-Layout Key or its future updated 
electronic counterparts in accordance w ith the Customs Co-operation Council 
Recommendations on the matter; 
(ii) National data elements in trade documents with the UN Trade Data Elements 
Directory (UNTDED) and future updated  versions in accordance with the 
Customs Co-operation Council Recommendations on the matter; and 
(iii) Electronic messages to be interc hanged between Customs administrations and 
between Customs administrations and other trade users with international 
standards for electronic information exchange in accordance with the Customs Co-operation Council Recommendations on the matter.  
In exceptional cases where this is necessary to pursue a leg itimate objective, Members may 
deviate from the international trade facilitatio n standards under paragraph 2(i) to (iii), in 
conformity with GATT 1994 Articles XX and XXI ".   
(d) Use of International Standards 
Mongolia, Norway, South Africa and Switzerland, TN/TF/W/131
 
"Article [Use of International Standards] 
1. Members shall use relevant international standards or parts thereof as a basis for 
their laws, regulations and administrative procedures that lay down requirements for 
formalities and procedures in connection with impo rtation, exportation, transit or with the 
international transfer of payments therefore.9 
2. In addition, where regional standards exi st and would be a more appropriate means 
to facilitate international trade, Members of that region are encouraged to use them or 
relevant parts thereof as a basis for their laws , regulations and administrative procedures as 
provided for in paragraph 1. 
3. Paragraph 1 does not apply where relevant international standards or relevant parts 
thereof would be inappropriate or ineffective to  achieve the legitimate objectives set out inter 
alia in GATT Articles XX and XXI; the preventi on of deceptive practices, or where such a 
relevant standard would pose fundamental technological problems. 
                                                      
9 This relates in particular to formalities and procedures applied by customs and other agencies 
involved in border crossing activities. TN/TF/W/43/Rev.12 
Page 22  
 
  4. With a view to facilitating internatio nal trade, Members are encouraged to take part, 
within the limits of their resources, in the preparation and periodic review by appropriate 
international intergovernmental organization of  standards relevant to the operation of this 
Agreement.  
Annex to Article [Use of International Standards] 
 1. International standards, guidelines and recommendations 
(a) For the purposes of this Agreement, th e term "international standards" shall 
be understood to refer [inter alia] to [a selection of] standards, guidelines and recommendations being parts of International Conventions or 
Agreements related to facilitating int ernational trade and administered by 
relevant International intergovernmental organizations. 
(b) For the purposes of this Agreem ent, the "relevant international 
intergovernmental organizations" refers [in particular] to: 
(i) Customs Cooperation Council (World Customs Organization – 
WCO) 
(ii) United Nations Organizations Centre for Trade Facilitation and 
Electronic Business (UN/CEFACT). 
(iii) ... (iv) [list to be developed]. (vi) For matters not covered by th e above organizations other relevant 
international organizations open to  all Members, as identified by 
[the Committee]. 
(c) [For the purposes of this Agreement, "standards, guidelines and 
recommendations" refer to the following: 
(i) International Convention on the Simplification and Harmonisation of 
Customs procedures (Revised Kyoto Convention) and its guidelines. 
(ii) International Convention on the Harmonized Commodity Description 
and Coding System (HS Convention). 
(iii) Convention on the Temporary Admission of Goods (Istanbul 
Convention)] or the Customs Convention on the ATA carnet for the temporary admission of goods (ATA Convention). 
(iv) UN/CEFACT Trade Facilitation Recommendations related to the 
world standard of international trade data and documents. 
(v) ... (vi) [list to be developed].  TN/TF/W/43/Rev.12 
 Page 23 
 
 
  (vii)  As appropriate other standards , guidelines and recommendations 
promulgated by other relevant international organizations open to 
all Members, as identified by [the Committee] ".   
(e) Uniform Customs Code 
(f) Acceptance of Commercially Available Information and of Copies 
Hong Kong, China, Korea and Switzerland, TN/TF/W/112  
 "Customs and other border agencies shall require only those documents necessary to permit control 
of the operation and to ensure that all requirements  relating to the application of relevant laws have 
been complied with.  
For goods subject to control of legislation conformity and documentation requirement, customs and 
other border agencies shall endeavour to accept c opies of documents, in particular (a) commercial 
documents (invoices, bills of lading, etc.);  and (b) where a government agency already holds the 
original and multiple authorities are involved.  In the case of (b), Members sh all accept authenticated 
copies by the agency holding the original in lieu of the original document.  
Customs and other border agencies shall endeavour to  use relevant information already available in 
the context of commercial transactions (e.g., qu antity and commercial description of the goods) and 
submitted to customs and other border agencies as a means of foregoing the relevant information in 
supporting documents. In cases where Goods declarations and other supp orting documents are lodged electronically and 
authenticated by electronic signatures or elect ronic procedures and received by customs and other 
border agencies, no other original of these documents  shall be requested by customs and other border 
agencies.  Customs and other border agencies shall endeavou r to allow supporting documents not to be 
presented provided they are held available by the d eclarant, requisite information is provided by the 
declarant about the documents, and the documents a re available from the declarant for a specific 
period. 
Customs and other border agencies shall not requi re a translation of the particulars of supporting 
documents (e.g., invoices, bills of lading), except when necessary to permit processing of the Goods 
declaration ".   
 (g) Automation  
(h) Single Window/One-time Submission 
Korea, TN/TF/W/138/Rev.1
 
 
"Members shall provide for the "single window",  where documentation and data requirements for 
exportation and importation are s ubmitted one time only.  The single window shall undertake onward 
distribution of the aforementioned documentation and data requirements to all the relevant authorities or agencies. 
 
In cases where documentation and data requirements  have already been received by the single 
window, the same documentation and data requirements shall not be requested by other authorities or 
agencies. 
 Members shall notify other Members through the WTO S ecretariat of the contact information of the 
single window.  
 TN/TF/W/43/Rev.12 
Page 24  
 
  Members are encouraged to use, to the extent possibl e, information technology  to support the single 
window. 
 
Members shall, where practicable, refer to relevant international standards and practices such as the 
WCO Revised Kyoto Convention and UN/CEFACT Recommendation No.33.  
With regard to the scope of participating aut horities or agencies and documentation and data 
requirements, Members are allowed to implement the single window in a progressive manner taking 
into account each Member’s administrative capacity " 
 
(i) Elimination of Pre-shipment Inspection 
European Communities and Chinese Taipei, TN/TF/W/108
 
 
"1. Without prejudice to paragraphs 2 and 3, Members shall not require the use of pre-
shipment inspections or their equivalent. 
  2. Developing-country Members shall eliminat e any requirements to use pre-shipment 
inspections or their equivalent not later than [X] years from the entry into force of 
this commitment.  
 
 3. Least-developed country Members sha ll eliminate any requirements to use pre-
shipment inspections or their equivalent not later than [Y] years from the entry into 
force of this commitment.  
  4. From the entry into force of this co mmitment, Members shall not introduce or apply 
any new requirements to use pre-shipment  inspections or their equivalent.  
  5. During the transition periods in paragraphs  2 and 3, Members s hall ensure that pre-
shipment inspection companies or their equivalent, acting on their behalf or employed by them, act consistently w ith the relevant commitments of Members, 
including in the field of Trade Facilitation ".   
 
(j) Phasing out Mandatory Use of Customs Brokers 
European Communities, Mongolia, Chinese Taipei and Switzerland, TN/TF/W/110
 
 
"1. Without prejudice to paragraph 2, Memb ers shall not require the use of customs 
brokers. 
  2. Developing country and least-developed  country Members shall eliminate any 
requirements to use customs brokers not lat er than [X] years from the entry into force 
of this commitment.  
 
 3. From the entry into force of this co mmitment, Members shall not introduce or apply 
any new requirements to use customs brokers. 
  4. Members shall apply transparent, non- discriminatory and proportionate rules if and 
when licensing customs brokers ".   
  TN/TF/W/43/Rev.12 
 Page 25 
 
 
  (k) Same Border Procedures Within a Customs Union 
India, TN/TF/W/121  
"For border clearance of goods, and in particular  for clearance of agriculture and food products, 
member states of a customs union shall adopt th e same border procedures.  This shall include 
adoption of same standards including specificati ons, terminologies and definitions, inspection, 
sampling and test methods ".   
(l) Testing Methods Based on Specific Product Features 
(m) Uniform Forms and Documentation Requireme nts Relating to Import Clearance within a 
Customs Union 
India, TN/TF/W/121  
"All documentation requirements relating to import clea rance shall be uniform for all member states 
of a customs union ".   
(n) Option to Return Rejected Goods to the Exporter 
India, TN/TF/W/121  
"In case of rejection of a food consignment on acco unt of failure to meet certain standards, an option 
shall first be given to the exporter to return the rejected goods to the exporter; only upon failure by 
the exporter to exercise this option within a reasonable period of time, a different course of action, 
including destruction of goods can be considered  by the appropriate authority of the importing 
Member ".   
I. CONSULARIZATION  
1. Prohibition of Consular Transaction Requirement 
Uganda and the United States, TN/TF/W/104  
 "A Member shall not require a consular transaction
10, including any related fee or charge, in connection 
with the importation of any good ".   
 
J. BORDER AGENCY COOPERATION  
1. Coordination of Activities and Requirements of all Border Agencies 
Canada, TN/TF/W/128  
 "A Member shall endeavour to encourage its authoriti es and agencies involved in border controls to 
cooperate and coordinate in order to facilitate tr ade by, among other things , converging import and 
export data and documentation requirements, and est ablishing a single location for one-time 
documentary and physical verification of consignments.  
                                                     
 
 10 Defined as " the procedure of obtaining from a consul of the importing Member in the territory of the 
exporting Member, or in the territory of a third party, a consular invoice or a consular visa for a commercial invoice, certificate of origin, manifest, shippers' export  declaration, or any other customs documentation in 
connection with the importation of the good ."   TN/TF/W/43/Rev.12 
Page 26  
 
  A Member shall endeavour to cooperate with bord ering Members to coordinate customs procedures 
at specific border crossings by, among other thi ngs, aligning working hours and developing common 
customs facilities ".   
 K. R
ELEASE AND CLEARANCE OF GOODS  
1. Expedited/Simplified Release and Clearance of Goods 
(a) Pre-arrival Processing 
Hong Kong, China, Japan, Korea, Mongolia and Switzerland, TN/TF/W/117  
"Pre-arrival Processing 
Members shall maintain or introduce pre-arrival processing, which is defined as administrative 
procedures of customs and other relevant bor der agencies to accept and examine import 
documentation and other required information upon the submission by traders prior to the arrival of 
goods, in order to further expedite the clearan ce of goods where appropriate.  In cases where it is 
decided that no further examination is required, goo ds should be cleared immediately upon arrival. 
 
International Standards and Practices 
Members shall draw on relevant in ternational standards and practices11 as a basis for pre-arrival 
processing.  
Reservations 
 Nothing in these provisions shall affect the right of Members to conduct examinations where 
necessary or to maintain appropriate bord er control with the use of risk management.  
 
Special and Differential Treatment 
[Developing-country Members shall not be required to apply these provisions for a period of [ ] years 
from the date of application.  [Members or a newly established body] shall, upon duly motivated 
request by a developing-country Member, accord extensions of this period.  Least-developed country Members shall not be required to apply these provisions until their 
acquisition of the necessary capacity to implement such provisions. ]".  
 (b) Expedited Shipments 
United States, TN/TF/W/144/Rev.1
 
" Customs Procedures for Expedited Shipments 
 Each Member shall adopt or ma intain separate customs procedu res for expedited shipments while 
maintaining customs control and sel ection.  These procedures shall: 
 
                                                     
 
11 International standards and practices include, Sta ndard 3.25 of the Revised Kyoto Convention, WCO 
Guidelines for the immediate releas e of consignments by Customs.  TN/TF/W/43/Rev.12 
 Page 27 
 
 
  (a) allow for the submission and processing, including through electronic means, of 
information necessary for the release of an exp edited shipment prior to the arrival of 
the expedited shipment; 
 
(b) allow for the submission and processing, in cluding through electronic means, of a 
single manifest covering all goods contained in an expedited shipment; 
  (c) to the extent possible, provide for th e release of expedited shipments based on the 
manifest; 
 
(d) provide for expedited shipments to be released within 1 hour after the necessary 
customs documents have been submitted, provided the shipment has arrived; 
 
(e) apply without regard to weight or customs value;  
 
(f) allow for the release of expedited shipments before and without prejudice to the final 
determination of the applicable customs duties, taxes, and fees owed, if, where so required, the importer provides sufficient guaran tee in the form of a surety, a deposit, 
or some other appropriate instrument, co vering the ultimate payment of the customs 
duties, taxes, and fees in connection with the importation of the expedited shipment; 
and 
 
(g) provide that no customs duties or taxe s will be assessed on an expedited shipment 
valued at US$200 or less. 
 A Member may require that an expedited shipment pr ovider shall, as a condition for the application 
of the procedures described in paragr aph 1 to its expedited shipments:  
 
(a) provide adequate infrastructure to allo w for the processing of the expedited 
shipment; 
(b) submit specified manifest information in  advance of the arrival of an expedited 
shipment;  and 
 
(c) be assessed fees limited in amount to the approximate cost of services rendered in 
providing the separate custom s procedures in paragraph 1. 
 Nothing in these provisions shall prevent a Member from obtaining additional information, 
conducting screenings, or examining goods, where nec essary to maintain appropriate border control, 
including through the use of systems that di stinguish between low-risk and high-risk goods. 
 Definitions  'Expedited shipments'  means goods designated as such by an expedited shipment provider.   
 
'Expedited shipment provider'  means a person that: 
  (a) maintains a high-degree of control o ver expedited shipments through the use of 
internal security, logistics, and tracking technology; 
 
 (b) tracks and controls expedited shipments at every point during their conveyance;  and   TN/TF/W/43/Rev.12 
Page 28  
 
   (c) maintains the capacity for the expedite d shipment provider, sender and recipient to 
locate expedited shipments at any point in their conveyance and to obtain current 
information on the estimated de livery time of those shipments. 
 'Manifest' means a consolidated document or record  issued by an expedited shipment provider which 
contains the following identifying information about each of the goods being shipped: 
 (1)  the country of origin of the goods, if known;  (2)  the shipper’s name and address;  (3)  the ultimate consignee’s name and address;  
(4)  a specific description of the goods;  
(5)  the quantity of the goods;  (6)  the shipping weight; (7)  the value of the goods;  and 
(8)  an identifier or tracking number unique to a particular expedited shipment ." 
 
(c) Risk Assessment/Analysis, Authorized Traders 
European Communities, Chinese Taipei and Switzerland, TN/TF/W/109
 
 "Members shall apply simplified import and export formalities for economic operators which meet 
specific criteria ("authorized traders"), providing in particular for more rapid release and clearance 
of goods, a lower incidence of physical inspections, and facilitations with regard to declarations, duty 
payments, documentation, documentation inspections and data.   
The specific criteria may include the following:  (1 ) an appropriate record of compliance with import 
and export requirements;  (2) a system of managing records to allow for n ecessary controls;  (3) 
financial solvency (including, where appropriate, pr ovision of a sufficient security/guarantee); and  
(4) an appropriate system of security and safety standards.   
The specific criteria shall not be designed or applie d so as to afford or  create arbitrary or 
unjustifiable discrimination or a disguised restriction on international trade.  All economic operators, 
including small- and medium-sized enterprises, in the territories of all Members, including developing 
and least-developed countries, have the right to apply for authorized trader status.   
Members shall use objective risk management techni ques in the assessment of any application for 
authorized trader status.  The specific criteria to qualify as an authorized trader, along with all necessary information on how 
to apply for authorized trader status, shall be publis hed and made readily available to all interested 
parties.  
 Members shall draw upon relevant international stan dards and instruments as  a basis for authorized 
trader schemes
12, where such standards and instruments exist, except when they would be an 
inappropriate or ineffective means for the fulfilment of the legitimate objectives pursued ".   
 India, TN/TF/W/121
 
"Norms for authorized trader status shall be app lied uniformly by all member states of a customs 
union ".   
                                                      
12 A relevant international standard for this purpose is Standard 3.32, Chapter 3 of the Revised Kyoto 
Convention.  TN/TF/W/43/Rev.12 
 Page 29 
 
 
  India, TN/TF/W/121  
"A customs union shall generally apply a harmoni zed risk management system  across the entire 
customs union ".   
Chinese Taipei, Korea and Switzerland, TN/TF/W/140  
 
"Members shall conduct documentary and physi cal examination based on risk management13 for the 
purpose of concentrating on the examination of higher risk14 goods and facilitating the movement of 
lower risk goods.  In applying risk management techniques, Me mbers shall examine imported goods based on 
appropriate selectivity criteria in order to prov ide compliant traders with greater facilitation and 
expedited customs procedures.  The selectivity criteria may include specific comm odity code, country of origin, country whence 
consigned, licensing indicator, value of goods, compli ance level of traders, type of means of transport 
and the traders’ purpose of the stay in the Customs territory. 
 Members shall, where practicable, refer to relevant  international standards and practices including 
the revised Kyoto Convention and the WCO Risk Management Guideline as basis for its risk 
management procedures. 
 Risk management procedures shall not be used as or have the effect of creating disguised 
discrimination and obstacles to trade.  
Risk management procedures shall be applied, to th e extent possible, to the relevant trade facilitation 
measures including pre
‐arrival processing, post ‐clearance audit, and authorized traders ".   
 
China, TN/TF/W/148  
 "Members shall apply risk management
15 techniques with the purpo se to reduce, to the extent 
possible, physical inspections on goods.    
Members shall concentrate physical inspections on high risk goods while expediting release of low 
risk goods and providing facilitation to the compliant traders. 
(a) The application scope of risk management techniques includes but is not limited to 
the processes of customs supervision and control, post-clearance audit, tariff 
classification, valuation and analysis of customs statistics. 
(b) Appropriate criteria to select traders to be  eligible for different treatments shall be 
established accordingly. 
                                                      
13 Defined as " the systematic application of management procedures and practices providing customs 
and other relevant border agencies with the necessary  information to address movements or consignments 
which present a risk ." 
14 The proposal defines "risk" as " the potential for non-compliance with customs and/or other relevant 
laws." 
 15 Defined as " the systematic application of management procedures and practices providing customs 
and other relevant border agencies with the necessary  information to address mo vements or consignments 
which present a risk. "    
 TN/TF/W/43/Rev.12 
Page 30  
 
  Selectivity of goods for physical inspections sha ll be in a manner of non-discrimination to avoid 
constitution of trade obstacles. 
Wherever practicable, the standards and instrume nts developed by relevant international 
organizations such as WCO shall be applied." 
(d) Post-clearance Audit 
China, Indonesia and Korea, TN/TF/W/134 and Add.1
 
"Members shall carry out necessa ry PCA on the account books, vouchers, commercial documents, 
customs declaration forms and other trade-related in formation maintained by enterprises involved 
directly or indirectly in the transaction of in ternational trade upon the risk analysis results.  
Members shall conduct PCA through methods of regular audit16 and targeted audit17 to identify the 
risk and assess the compliance of traders. 
The outcome of PCA shall be fed back timely to relevant Customs officers involved in clearance 
procedures to take further action.  The most co mpliant traders or low risk commodities shall be 
granted simplest and fastest clearance treatment by Customs.  
Members shall adopt the relevant international st andards and instrument s as a basis for PCA18, 
where such standards and instruments exist ".   
(e) Separating Release from Clearance Procedures 
Canada and Switzerland, TN/TF/W/136  
 "(1) A Member shall allow an importer to obtain the release of goods prior to meeting all of the 
Member’s import requirements if the importer provides sufficient guarantee in the form of a surety, a 
deposit or some other appropriate instrument.    
(2) A Member is not required to release goods in  accordance with paragraph 1 where the Member’s 
legitimate import requirements have not been satisfied
19.   
 (3) The guarantee shall be limited to an amount rea sonably calculated to ensure compliance with a 
Member’s import requirements and shall not be calculat ed to protect domestic products or taxation of 
imports for fiscal purposes. 
 
                                                     
 
16 Regular audit is performed periodically according to auditing programs set forth by Customs 
focusing on business system and routine operation and management situation. 
17 Targeted audit is performed on the selected tr aders and commodities with high risks resulting from 
the results of risk analysis and assessment. 
18 A relevant international standard is Standard 6.6 and 6.10 Chapter 6, General Annex of the Revised 
Kyoto Convention.  
19 "Note to the reader:  This provision is intended to clarify Member rights in respect of the form of 
exceptions available under curre nt GATT Article XX and XXI.  As such, it may be modified or dropped from the 
proposed article should it be adequately addressed in the context of an article on general exceptions which 
would ensure that nothing in this Agreement shall be construed to pr event the adoption or  enforcement of 
measures necessary to, inter alia, protection of human, animal or plant life or health, or to secure compliance with laws or regulations which are not inconsis tent with the provisions of WTO Agreements. " 
  TN/TF/W/43/Rev.12 
 Page 31 
 
 
  (4) Once the Member has determined that its impor t requirements have been satisfied, a guarantee 
shall no longer be required ."  
 (f) Other Measures to Simplify Customs Release 
(g) Establishment and Publication of Average Release and Clearance Times 
Korea and Japan, TN/TF/W/139/Rev.1 and Rev.1/Add.1
 
 "Members shall measure and publish their own average  time for the release of goods in a consistent 
manner on a periodic basis, using tools such as the WCO Time Release Study.  
 
Members shall endeavour to continuously  reduce such average release time. 
 In case of a significant delay in the release of  goods, Members shall provide the traders who have 
made written requests with the reasons for the dela y except when such notification would impede the 
pursuance of legitimate policy objectives. " 
 
L. T
ARIFF CLASSIFICATION  
1.  Objective Criteria for Tariff Classification 
New Zealand, TN/TF/W/126  
"(a) Members shall apply criteria for the tar iff classification of goods so that their 
classification decisions are not arbitra ry or unjustifiable and do not constitute a 
disguised restriction on international trade.  
 (b)  Decisions on tariff classification which are based on the Harmonised Commodity 
Description and Coding System of the World Customs Organization shall be presumed 
to comply with the requirements of paragraph (a) ."  
 
     
 
   
 TN/TF/W/43/Rev.12 
Page 32  
 
  Textual Proposals Focussing on GATT Article V
 
M. MATTERS RELATING TO GOODS TRANSIT ............................................................................33  
1. Non-Discrimination and Policy Objectives...........................................................................33  
(a) Strengthened Non-discrimination .............................................................................................33  
(b) Legitimate Policy Objectives................................................................................................... .33 
2. Disciplines on Fees and Charges............................................................................................34  
(a) Publication of Fees and Charges and Prohibition of Unpublished ones ...................................34  
(b) Periodic Review of Fees and Charges.......................................................................................34  
(c) More Effective Disciplines on Charges for Transit – Reduction/Elimination..........................34  
(d) Periodic Exchange Between Neighbouring Authorities ...........................................................35  
3. Disciplines on Transit Formalities and Documentation Requirements .............................35  
(a) Publication .................................................................................................................... ............35  
(b) Periodic Review................................................................................................................ ........35  
(c) Reduction/Simplification ....................................................................................................... ...35 
(d) Harmonization/Standardization ................................................................................................36  
(e) Promotion of Regional Transit A rrangements or Arrangements ..............................................36  
(f) Simplified and Preferential Clearance for Certain Goods.........................................................37  
(g) Limitation of Inspections and Controls.....................................................................................37  
(h) Sealing ........................................................................................................................ ..............38  
(i) Cooperation and Coordination on Documentation Requirements ............................................38  
(j) Monitoring ..................................................................................................................... ...........38  
(k) Bonded Transport Regime and Guarantees/ International, Regional or National 
Customs Guaran tee Syst em ......................................................................................................3 8 
4. Improved Cooperation and Coordination ............................................................................38  
(a) Amongst Authorities............................................................................................................ .....38  
(b) Between Authorities and the Private Sector .............................................................................39  
5. Operationalization and Clarification of Terms....................................................................39 
6. Quota-Free Transit Regime................. .............................. ............................ ........................ .40 
 
 
 
  
  TN/TF/W/43/Rev.12 
 Page 33 
 
 
  M. MATTERS RELATED TO GOODS TRANSIT  
1. Non-Discrimination and Policy Objectives 
(a) Strengthened Non-discrimination 
Cuba, TN/TF/W/127  
"Members shall not apply discriminatory measures to goods  in transit, or to vessels or other means of 
transport of other Members, for non-commercial reasons .  This does not exclude the right to resort to 
the exceptions already laid down in WTO Agreement s, for valid reasons and provided that the 
measure concerned does not constitute a disguised restriction on international trade ".  
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
"National treatment:  With respect to all laws, regulations, requirements and procedures affecting the 
internal passage of traffic in transit across the te rritory of a Member, and all fees and charges imposed 
on or in connection with transit, including trans portation charges ("transit fees and charges"), and 
without prejudice to the legiti mate customs control and superv ision of goods in transit, each  Member 
shall accord to traffic in transit to or from th e territory of any Member, treatment no less favourable 
than that accorded to domestic goods, exports and imports, and their movement.  
Most-favoured-nation treatment:  With respect to all laws, regulati ons, requirements, procedures and 
fees and charges, including transportation charges, on or in connection with transit, each Member shall 
accord to traffic in transit to or from the territo ry of any other Member treatment no less favourable 
than the treatment accorded to traffic in  transit to or from any third country.   
Treatment following transit:  Each Member shall acco rd to products which have been in transit through 
the territory of any other Memb er treatment no less favourable than that which would have been 
accorded to such products had they been transported from their place of departure to their destination 
without going through the territory of such other Member.  Any Member shal l, however, be free to 
maintain its requirements of direct consignment ex isting on the date of the GA TT 1994 in respect of any 
goods in regard to which such direct consignment is  a requisite condition of eligibility for entry of the 
goods at preferential rates of duty or has relation to the Member's pr escribed method of valuation for 
duty purposes ".   
(b) Legitimate Policy Objectives 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 
"Members recognize that the legitimate public poli cy objectives set out in GATT Articles XX and XXI, 
including in relation to national security, health, safety and the environment, shall not be 
compromised in any way.  To that end, Members  recognize that the general and security exceptions 
provided for in GATT Articles XX and XXI shall be fully applicable. 
 
Any Member may require that traffic in transit throug h its territory be entered at the proper customs 
house without prejudice to the other commitments on transit ". 
 TN/TF/W/43/Rev.12 
Page 34  
 
  2. Disciplines on Fees and Charges 
(a) Publication of Fees and Charges and Prohibition of Unpublished ones 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 
"Publication:  Members shall publish information on all transit fees and charges.  This Information 
shall include the reason for the transit fee or char ge (the service provided), the responsible authority, 
the transit fees and charges that will be applied, and when and how payment is made.  Members shall 
make this information readily available to all in terested parties and inform other Members where this 
information is available.  The information shall be  published via an officially designated medium, and 
where feasible and possible, official website. 
 Prior publication:  Members shall accord an adequate time period between the publication of 
information on new or amended transit fees and charges and their entry into force except when 
justified by legitimate public policy objectives ".   
 
(b) Periodic Review of Fees and Charges 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 "Periodic review:  Each Member shall periodically review its transit fees and charges to ensure that 
they are in line with WTO commitments and with a view to consolidating them and reducing their 
number and diversity ".   
 (c) More effective Disciplines on Charges for Transit – Reduction/Elimination 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133.  
"Members shall exempt traffic in transit from  customs duties, transit duties and other fees and 
charges, except transit fees and charges that are co mmensurate with the cost  of the service rendered.  
Any transit fee and charge shall: 
 
- Be reasonable, having regard to the conditions of transit; 
- Not be charged with respect to c onsular services or the equivalent;  
- Only be imposed for transit services provided in  direct connection with the specific transit 
movement in question or for any formality required for undertaking such importation or 
exportation;  
- Not exceed the approximate cost of the transit service provided;  
- Not be calculated on an ad valorem basis ".    TN/TF/W/43/Rev.12 
 Page 35 
 
 
  Turkey and Georgia, TN/TF/W/146  
"Charges for transit transport shall be commensurate with the cost of the services rendered and be 
equally applied for national and foreign transit transporters.  
Foreign transporters should be charged equally irresp ective of country of origin or destination ."  
(d) Periodic Exchange between Neighbouring Authorities 
3. Disciplines on Transit Formalities and Documentation Requirements 
 
(a) Publication 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
"Publication:  Members shall publish all transit formalities and documentation requirements, and 
regional transit agreements or arrangements.  Memb ers shall make this information readily available 
to all interested parties and inform  other Members of where this in formation is available.  The 
information shall be published via an officially d esignated medium, and where feasible and possible, 
official website.  
Prior publication:  Members shall accord an adequ ate time period between the publication of new or 
amended transit formalities and documentation requirements  and their entry into force except where 
justified by legitimate public policy objectives.  Transparency of transit release time:  Each Member 
shall periodically publish the average time for release of traffic in transit at main points of entry and 
exit using tools such as the WCO Time Release Study ".   
(b) Periodic Review 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 
"Each Member shall periodically review its trans it formalities and documentation requirements to 
ensure that they are in line with WTO commitmen ts and with a view to consolidating them and 
reducing their impact on trade.  Such reviews shall a llow for the participation of all interested parties 
and, as appropriate, may be held at a regional or international level ."  
 (c) Reduction/Simplification 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 "Special border crossing facilities for transit :  Traffic in transit shall not be subject to any 
unnecessary delays or restrictions and shall be gr anted expedited and simplified treatment at border 
crossing points, including sea, fluvial and air ports or inland terminals as applicable.  As far as 
possible, physically separate transit lanes sha ll be made available for traffic in transit.  
 
Members shall ensure that traffic in transit through their territory is not subject to any unnecessary 
delays, restrictions, inspections or controls.  Transit formalities and documentation requirements 
shall be reasonable having regard to the conditions of transit, applied uniformly and be not more TN/TF/W/43/Rev.12 
Page 36  
 
  trade restrictive than necessary to achieve the legitim ate public policy objective pursued.  For traffic 
in transit, Members shall provide for: 
 - The processing of transit documents and dat a prior to the arrival of the transiting 
consignment;  
 
 - The use by traders of commercially available information, documents and data 
wherever possible, including as part of transit declarations;  
 - The progressive establishment of a si ngle window for traffic in transit. "  
 
(d) Harmonization/Standardization 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 "Use of international standards:   Members shall draw upon internati onal standards and instruments
20 
as a basis for transit formalities and documentation requirements, where such standards and 
instruments exist, except when they would be an i nappropriate or ineffectiv e means for the fulfilment 
of the legitimate objectives pursued ".   
 Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 
"Common customs documentation and procedures:   For goods entering a Member under customs 
transit procedure, Members should accept commercially  available information,  including as part of 
transit declarations.  Contracting parties to reg ional transit agreements or arrangements should 
agree on common, simplified documents that are aligne d with international standards.  In both cases, 
Members involved in transit shall allow the same set of documents to accompany the consignment 
from the country of departure to destination ".  
 Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 "Members should give careful consideration to the possi bility of acceding to international instruments 
relating to Customs transit
21.  Alternatively, they shall consid er, when drawing up bilateral or 
regional agreements with a view to setting up intern ational Customs transit procedure, the Standards 
and Recommended Practices of the Specific Annex E of the Revised Kyoto Convention ."  
 (e) Promotion of Regional Transit Agreements or Arrangements 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 "Members shall promote bilateral and regional transit agreements or arrangements which are 
consistent with all other commitments on Trade Facilitation and with a view to reducing trade 
barriers.  Members agree to cooperate and coordi nate in designing and a pplying bilateral and 
regional transit agreements or arrangements.  Members shall take full acc ount of international 
                                                     
 
20 International standards and instruments on transit include the Specific Annex E of the International 
Convention on the Simplification and Harmonisation of Customs Procedures (the Revised Kyoto Convention), 
the UN TIR Convention, the ATA Convention, the Istanbul Convention, the International Convention on the harmonization of frontier controls of goods, the UN Layout Key for documentation and the WCO Data Model.  
21 E.g., the UN TIR Convention or equivalent   TN/TF/W/43/Rev.12 
 Page 37 
 
 
  standards and instruments when designing and apply ing those agreements or arrangements.  It is 
recommended that such agreements  or arrangements go beyond customs matters which are relevant 
in the context of transit, such as road and trans port issues.  Members sha ll not enforce unilateral 
rules affecting traffic in transit which are not in  accordance with the bilateral or regional transit 
agreements or arrangements in which they participat e.  Members participating in regional transit 
agreements or arrangements shall give positive cons ideration to reasoned requests to participate by 
other Members who meet the requisite participation criteria. "  
 (f) Simplified and Preferential Clearance for Certain Goods 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 "Members shall use risk management techniques to enabl e any inspections to be targeted on the basis 
of the degree of risk attached to individual consig nments.  This shall include the establishment of 
authorized trader schemes which grant simplified t reatment to traders with a good track record of 
compliance with transit formalities and documenta tion requirements.  In designing and applying 
transit formalities and documentation requirements , Members shall take account of the inherent 
characteristics of the goods concerned. "  
 Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 
"Formalities adjusted to the spec ificities of the goods in transit:   Members shall adapt the treatment 
of goods in transit to the expected degree and natu re of the hazard, wheth er fiscal, sanitary or 
security related, that can be derived from the char acteristics of goods in transit.  Categories such as 
"normal goods", "dangerous goods", "perishable goods" and "sensitive goods" may be established at 
national level together with related proce dures and shall be made publicly available ."  
 (g) Limitation of Inspections and Controls 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 
"Members shall limit physical inspections of goods  in transit to the case where circumstances may 
require them. Consignments secured by customs seals  shall not as a general rule be subjected to 
customs examination.  No quality control and no veterinary, medicosanitary or phytosanitary 
inspection shall be imposed on goods in transit, except in cases where risks have been identified.  This 
shall not prevent customs from carrying out spot checks on the goods, based on risk management. 
Only when customs consider such measure indispensable in relation with the characteristics of the 
goods as referred in Article [2] shall they (i) require  goods to follow a prescribed itinerary;  or (ii) 
require goods to be conveyed under customs escort surveillance.  Normally customs shall not impose 
such treatment to sealed consignments conf orming with the national regulatory requirements "22.   
 
                                                      
22 Members shall consider using Annex E, Standard 3 of the Revised Kyoto Convention as the basis for 
the national requirements on seals and fastening. TN/TF/W/43/Rev.12 
Page 38  
 
  (h) Sealing 
(i) Cooperation and Coordination on  Document Requirements  
(j) Monitoring 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 
"Recognizing the importance of efficient implementa tion of such transit agreem ents or arrangements, 
the parties of such regional agreements or arrange ments are encouraged to incorporate measures 
relating to the monitoring of transit into thei r agreements or arrangements.  Such measures can 
foresee inter alia the appointment of national tr ansit coordinators; performance indicators (e.g., 
target clearance times) or public private partn erships to manage and monitor the arrangement ".   
 (k) Bonded Transport Regime and Guarantees/Inte rnational, Regional or National Customs 
Guarantee System 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
"In order to avoid provisional taxation while securing revenue in case of inland diversion of goods, 
Members shall operate bonded transport regimes that allow the transit of goods  through the territory 
of Members without payment of customs duties, taxe s or other charges subject to the provision of an 
appropriate guarantee.  Members shall ensure that guarantees required from transit operators are: 
 - Reasonable having regard to the conditions  of transit and the characteristics and the 
nature and value of the consignment in question, and limited to the amount of 
customs debt or other charges which may be incurred in respect of the goods; 
  - Designed and applied on a regional or international basis to as great an extent as 
possible; 
 
 - Released promptly and in full after the completion of the transit operation.   Guarantees shall be renewable for subsequent consi gnments once a previous one is proved to have 
reached its destination.  No fees and charges shal l be imposed in relation to the use of bonded 
transport regimes and guarantees except for those directly  related to the approximate cost of any 
service provided ".   
 
4. Improved Coordination and Cooperation 
(a) Amongst Authorities 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 "Members shall ensure cooperation and coordination between all concerned authorities and agencies 
in their territory to facilitate traffic in transit. Members shall ensure cooperation with other Members 
on issues of traffic in transit, including with  regard to standardizing transit formalities and 
documentation requirements  and coordinating  operations of border crossings.  To this end, 
neighbouring Members shall, as far as necessary, meet periodi cally to discuss and come to an  TN/TF/W/43/Rev.12 
 Page 39 
 
 
  understanding on the fees and charges, formalities, legal requirements and practical operation of 
transit regimes relating to goods moving in transit between them ".   
 (b) Between Authorities and the Private Sector 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
 "Members shall provide opportunities for interested  traders to comment on the transit regime and its 
operation, including with regard to the introductio n of new or amended tr ansit fees and charges, and 
transit formalities and documentation requirements, with a view to minimizing unnecessary delays and 
restrictions on traffic in transit ".   
 
5. Operationalization and Clarification of Terms 
Armenia, EC, the Former Yugoslav Republic of Macedonia, the Kyrgyz Republic, Mongolia, 
Paraguay, the Republic of Moldova, Rwanda and Switzerland, TN/TF/W/133  
"Scope 
Definition of traffic in transit: Goods (including those moved via fi xed infrastructure, inter alia 
pipelines, baggage and the personal belongings of th e person operating the means of transport), and 
means of transport, shall be deemed to be in transi t across the territory of a Member when the passage 
across such territory is only a portion of a complete journey beginning and terminating beyond the 
frontier of the Member whose territory the traffic pass es.  Traffic of this nature is termed 'traffic in 
transit' irrespective of (i) trans-s hipment, short-term storage, breaking bulk, or change in the mode of 
transport, and (ii) whether the goods or means of transport, after passing across a territory of a 
Member, return to the territory of a Member in  which they originate or through which they have 
previously transited.   
Exception:  The provisions of this  [Article] shall not apply to the ope ration of aircraft in transit, but 
shall apply to air trans it of goods (including baggage). 
 Freedom of transit 
Freedom of transit and routes most convenient for international transit:  There shall be freedom of 
transit through the territory of each Member via the routes most convenient for international transit.  
Traders have the freedom to choose the route subj ect to any reasonable restrictions imposed by 
Members consistent with paragraph 4.  No distinc tion shall be made which is based on the choice of 
means of transport, the flag of vessels, the place of or igin, departure, entry, exit or destination, or any 
circumstances relating to the ownership  of goods or means  of transport. 
 
Transit formalities and documentation requirements 
 Transit formalities and documentation requirements are all laws, regulations, requirements and 
procedures on or in connection with transit ".    
 TN/TF/W/43/Rev.12 
Page 40  
 
  6. Quota-Free Transit Regime 
Turkey and Georgia, TN/TF/W/146
 
"With a view to facilitating trade, Members shall e liminate barriers to transit transport of goods. 
Members shall establish a quota-free transit regime in road transportation ."  TN/TF/W/43/Rev.12 
 Page 41 
 
 
  Text Proposals Related to Customs/Other Ag ency Cooperation on Trade Facilitation and 
Customs Compliance issues  
 
India and Sri Lanka, TN/TF/W/123/Add.1  
 
"Co-operation Mechanism for Customs Compliance 
Members shall, upon request, exchange informa tion and documents on matters such as HS 
classification, full and accurate description, quant ity, country of origin and valuation of goods in 
identified cases of import or export, where there is  reason to doubt the truth or accuracy of a 
declaration filed by the importer or exporter. 
 
Specific Parameters  
1. The information shall be provided only to th e extent it is available in the import or export 
declaration(s). 
2. Documents filed in support of a goods declaration, such as commercial invoice, packing list, 
certificate of origin and bill of lading, in the form in which these are filed, whether paper or 
electronic, shall also be provided, if so requested. 
3. The information and the documents exchanged shall be authenticated by the requested 
Member as having been submitted by the importer or exporter and accepted by it. 
4. No such request for information or documen ts shall be made unless verification has been 
carried out by the requesting Member to satisfy itself that there are reasons to doubt the truth 
or accuracy of the declaration filed. 
5. Such exchange of information shall not require the Members to –  
 
(a) modify the format of their import or export declarations, (b) call for documents other than those filed with the goods declarations,  (c) modify the period of retention of such information or documents, or  
(d) introduce paper documentation where el ectronic format has already been 
 introduced.  
6. Any information or documents provided shall not  be disclosed to any third party except to the 
extent required in judicial proceedings. 
 
Procedure 
 1. Each Member shall designate and notify to th e WTO a centralized agency within its customs 
administration for exchange of information and documents. 
2. A Member making a request for information or  documents shall provide a brief summary of 
the case in which information is sought, reasons for doubting the truth or accuracy of the 
declaration made before it, results of verifica tion and specify information and/or documents 
required.  
3. The request for information shall be made in  one of the three official languages of the WTO. 
4. Only certified copies of the request ed documents shall be provided.  
5. The request for information shall not be m ade later than two years after the importation or 
exportation of the goods. 
6. The requested Member shall provide the inform ation to the extent possible within a period of 
90 days from the date of receipt of the request. "  
 TN/TF/W/43/Rev.12 
Page 42  
 
  Textual Proposals Related to S&D Treatmen t, TA&CB, Capacity Assessment and other 
Implementation Matters  
  
Albania, Armenia, Canada, Chile, China, Colomb ia, Costa Rica, Dominican Republic, Ecuador, EC, 
Georgia, Guatemala, Honduras, Japan, Kyrgyz Re public, Mexico, Moldova, Nicaragua, Pakistan, 
Paraguay, Peru, Sri Lanka, Switzerland and Uruguay, TN/TF/W/137 and addenda.  
 "Implementation Mechanism of Trade Facilitatio n Commitments Including Key Elements for 
Technical Assistance  
 
A. T
RANSITIONAL PROVISIONS  
0. Signing of the single undertaking (inclu ding the Trade Facilitation Agreement) 
1. Provisions will be applicable after the signing of the single undertaking including the trade 
facilitation agreement.  A Working Group is establishe d for the duration of the transitional period to 
handle matters related to the implementation of the results of the trade facilitation negotiations23. 
1. Capacity self-assessment 
2. For the purpose of ascertaining their capacity  to meet the agreed obligations, each 
developing24 and least-developed Member shall complete a capacity self-assessment in relation to the 
provisions in the trade facilitati on agreement.  On request, donors, including relevant international 
organizations25, shall assist Members in this exercise on mutually agreed terms and conditions26.  
2. Notification procedure 
3. On the basis of its capacity self-assessment,  each developing and least-developed Member 
shall notify all other Members, through the WTO Secretariat for which obligations it needs (i) 
technical assistance and capacity building, and  (ii)  additional time which shall not exceed [N] years, 
to implement and be made available on Members’ site of the WTO Internet portal. 
4. Members shall not notify other Members of (i) me asures they are ready to implement from the 
date of entry into force of the agreement, (ii)  measures regarding provisions they have already 
implemented, and (iii) provisions in the trade fa cilitation agreement which are designed to apply from 
its entry into force.27 
5. For the sake of transparency and predictab ility, Members shall engage in a multilateral 
dialogue on the notifications […] months before the entry into force of the Agreement at the latest.  
Notifications shall be made one month before the multilateral dialogue takes place.  The Secretariat 
shall support Members in organizing th is multilateral dialogue providing  the necessary 
                                                      
23 [Remark:  The functions of this body  will be developed at a later stage]. 
24 In the context of these provisions, the following countries shall enjoy the same rights and obligations 
as developing countries:  Armenia, Georgia, Kyrgyz Republic and the Republic of Moldova. 
25 Relevant international organisations as referred to in Annex D of the July framework, including the 
IMF, OECD, UNCTAD, WCO and the World Bank. 
26 [Explanation:  This phase of the text is also dealt with in C–(A) Transitional Provisions under Key 
Elements of Technical Assistance and Capacity Building]. 
27 [Explanation:  The idea expressed here is that Members would negotiate a selection of obligations 
comparatively easier to implement, na mely such obligations that already exist through GATT Articles V, VIII 
and X].  TN/TF/W/43/Rev.12 
 Page 43 
 
 
  documentation they may request in order to facilitate the dialogue and to ensuring that it is completed 
before the entry into force of the trade facilitation agreement. 
6. Members may modify their Notification until th e entry into force of the Trade Facilitation 
Agreement.  Positive consideration should be given to comments by Members. 
7. Members shall finalize their Notification before th e entry into force of the trade facilitation 
agreement, which shall be published on the Memb ers' site of the WTO Internet portal. 
B. PROVISIONS OF THE TRADE FACILITATION AGREEMENT  
3. Entry into force of the Trade Facilitation Agreement 
8. Developing28 and least-developed Members will enjoy special and differential treatment in 
accordance with the following provisions and other rel evant provisions set forth in other articles of 
this agreement. 
9. The obligations set forth in this agreement apply from the date of its entry into force, except 
for those contained in the Notification, which sha ll apply for each Member as from the end of the 
implementation period set out therein and from th e Notifications of the capacity acquisition in 
accordance with paragraphs 20 to 22 hereafter.  
10. The Notifications are hereby made an integral part of this agreement. 
4. Formulation of the capacity building plans 
11. For obligations requiring technical assistan ce and capacity building as contained in the 
Notification, each developing, least-developed Me mber shall detail its requests and enter into 
discussion with donors, including relevant internati onal organizations.  On this basis, capacity 
building plans shall be prepared by the parties involved.  On request, donors, including relevant 
international organizations, shall assist Member s in this exercise on mutually agreed terms and 
conditions.29 
5. Notifications of capacity building plans 
12. The capacity building plans shall contain:  (a)  the obligations for which the need for 
technical assistance and capacity building has been signalled in the Notification;  (b) intermediary 
steps as necessary;  (c)  the implementation periods;  (d) the donors; and (e) the implementation 
agency if appropriate.  These as well as other rel evant data shall be notified to the Committee on 
Trade Facilitation and made available on the Members’ site of the WTO  Internet portal. 
13. Members shall, on request, be provided with the opportunity to engage in  consultations with 
the notifying Member. 
14. The Notifications shall be up-dated with the in formation contained in the capacity building 
plans no later than […]. 
                                                      
28 In the context of the following provisions the following countries shall enjoy the same rights and 
obligations as developing countries: Armenia, Georgia, Kyrgyz Republic and the Republic of Moldova. 
29 [Explanation: This phase of the text is also dea lt with in C–(B) Provisions of the trade facilitation 
agreement under Key Elements of Techni cal Assistance and Capacity Building]. TN/TF/W/43/Rev.12 
Page 44  
 
  6. Implementation of trade facilitation commitments 
15. Members shall take actions at the earliest po ssible moment to achieve compliance according 
to the implementation periods specified in the Notifications. 
16. Progress in implementing notified obligations s hall be reviewed by Members on a periodic 
basis. 
17. Any request for modificati on of a Member's Notification  needs to be brought to the Committee 
on Trade Facilitation for decision as soon as an  implementation problem has been identified. 
7. Verification of capacity acquisition 
18. At the end of each implementation period related to the provision of capacity building and 
technical assistance contained in the Notification,  the implementing developing and least-developed 
Member and, if so agreed, the other parties involved
30, shall assess whether capacity building and 
technical assistance has been effectively provid ed according to the mutually agreed terms and 
conditions and whether c apacity has been acquired. 
19. Should this Member come to the conclusion that capacity has not entirely been acquired, this 
Member and the donor Members involved shall so report and make recommendations to the 
Committee, which will review the matter and decide on a case-by-case basis. 
8. Notification of the acquisition of capacity 
20. Members who successfully acquired the capacity to  assume a certain provision shall notify 
this, at the latest 6 months after the capacity ac quisition to the Committee on Trade Facilitation.  The 
obligation shall apply after this notification. 
21. The Notifications shall be up-dated with the notified information. 
22. In case a Member fails to notify within this  time period, the provision becomes applicable 
6 months after the end of the implementation period of that obligation. 
9. Full implementation 
23. Members shall ensure full implementation of th e obligations contained in the Agreement. 
C. KEY ELEMENTS OF TECHNICAL ASSISTANCE AND CAPACITY BUILDING  
C–(A) T RANSITIONAL PROVISIONS  
1. Technical assistance and capacity building in the transitional provisions 
24. Members shall carry out a clear and precise diagnosis of the situation in each developing and 
least-developed Member through capacity self-asse ssment with, upon request, donor support to assist 
this assessment on mutually agreed terms and cond itions.  The diagnosis could be done through 
existing tools developed for this purpose by relevant  international organizations such as the World 
Bank and the World Customs Organisation.  While carrying out the diagnosis relevant work done in 
the context of the Integrated Framework for LD Cs and other international or regional development 
programmes shall be taken into account. 
                                                      
30 The parties involved means: the recipient Member, donor Members providing technical assistance 
and capacity building in that Member as well as the implementing agency.  TN/TF/W/43/Rev.12 
 Page 45 
 
 
  25. Developing and least-developed Members that lack capacity to carry out a capacity self-
assessment shall so inform the WT O Secretariat which shall circulate this information to Members 
and relevant international organizations in the field of trade facilitation. 
C–(B) P ROVISIONS OF THE TRADE FACILITATION AGREEMENT  
1. General principles 
26. Members shall endeavour to apply the followi ng principles and elements for providing 
technical assistance and capacity building with re gard to the implementation of this agreement: 
(i) Handle technical assistance and capacity build ing in a manner that is consistent with 
the relevant principles of good practices of  the Paris Declaration on Aid 
Effectiveness (2005) including issues of ow nership, harmonization, alignment, results 
and mutual accountability.  Account should al so be taken of the principles of good 
practices set out in the OECD/DAC gui delines on Harmonizing Donor Practices for 
effective Aid Delivery (2003 and 2006) in areas such as donor cooperation, diagnosis, sector-wide or program based approaches and reporting and monitoring.  
 (ii) Take account of the overall developmen tal framework of recipient countries and 
regions. 
 (iii) Design and strengthen targeted techni cal assistance and capacity building with 
mutually supportive components to build trade facilitation capacity also taking into account ongoing reform programmes.  Partic ular attention should be paid to ongoing 
trade facilitation reform activities of the private sector when designing support 
programmes. 
 (iv) Coordinate with and between Members and relevant international organizations 
coordinated with the Integrated Framework for LDC’s .  Avoid inconsistencies in 
reform activities through close coordination of technical assistance and capacity 
building interventions.  In particular, stre ngthen coordination at  national level and 
build capacities to plan, manage, implement and monitor technical assistance and capacity building. 
 (v) Designate  focal points to coordinate the implem entation of the trade facilitation 
agreement both in donor as well as in partner countries. 
 
(vi) Facilitate in-country coordination stru ctures such as round tables and consultative 
groups to coordinate and monitor implementation activities. 
 (vii) Take into account developing countries’  readiness to provide capacity building to 
other developing and least-developed countries and consider supporting such 
activities. 
 
2. Joint platform for cooperation and coordination 
27. Members, as part of the work of the WTO Co mmittee on Trade Facilitation shall operate, 
without the creation of a new body outside the WTO,  a joint platform on technical assistance and 
capacity building to facilitate the implementation of this Agreement.  The platform shall not duplicate 
the activities of existing coordination mechanisms,  but shall coordinate with them and use such 
instruments to help it fulfil its functions.   It shall take into account relevant work being carried out in TN/TF/W/43/Rev.12 
Page 46  
 
  the context of the Integrated Framework for LDCs, and other instruments for development. The 
platform shall: 
(i) promote international transparency, cooperation and coordination of technical 
assistance in the field of trade facilitati on, bringing together donor Members and 
recipient Members, relevant international organizations, regional groupings, as well 
as other intergovernmental organizations with a role to play;  and 
 (ii) help ensure, where necessary, coor dination of assistance between donors and 
recipients so that potential gaps are filled. 
 
28. A role may be provided for the private sector  in such transparency and coordination efforts, 
where the private sector is already providing assi stance or investment in trade facilitation, is 
interested in doing so, or is directly affected by measures. 
3. Technical assistance and capacity building in the phase of formulating capacity building 
plans 
29. Members shall take into account the following elem ents when providing, on request, technical 
assistance and capacity building on mu tually agreed terms and conditions: 
(i) Capacity building plans should, as a ppropriate, provide for adequate long-term 
assistance and for post-implementation support. 
 (ii) Training, deployment of in-country adviso rs, particular attention to SMEs, could be 
reflected, as appropriate and as request ed, in capacity building plans.  
 (iii) Technical assistance and capacity build ing could be also provided to support 
initiatives to overcome sub-regional divid es and facilitate regional or sub-regional 
integration. 
 
(iv) To the extent practicable, account should  also be taken of the implementation plans 
of neighbouring countries.  
 
30. A  Member that has not managed to finalize th e capacity building plan shall so inform the 
Joint Platform for Cooperation and Coordination, wh ich shall take the necess ary steps to facilitate 
interaction with donors.  On request and with in mutually agreed terms and conditions, relevant 
international organizations should assist devel oping and least-developed Members in formulating 
capacity building plans ".   
Core Group of Developing Countries on Trade Facilitation, TN/TF/W/142
 
"Proposal on Implementation Mechanism for Special and Differential Treatment (S&D) and 
Technical Assistance and Capacity Building (TACB) Support   Preamble – General Principles on Special and Differential Treatment  The principle of special and differential treatment s hall be fully reflected and taken into account in 
the adoption and implementation of trade facilitation- related commitments by Members.  Developing 
and least-developed Members, including low-income economies in transition, shall not be required to 
undertake obligations that would require investment s in trade facilitation-related infrastructure 
projects beyond their means. The extent and the timi ng of entering into commitments shall be related  TN/TF/W/43/Rev.12 
 Page 47 
 
 
  to the implementation capacities of developing and least-developed Members, including low-income 
economies in transition.   The provision of technical assistance and support for capacity building is vital for developing and 
least-developed countries to enable them to fully participate in and benefit from this Agreement. 
Members, in particular developed countries, theref ore commit themselves to adequately ensure such 
support and assistance.  In cases where required support and assistance is not forthcoming, and 
where a developing or least-developed Member continues to lack the necessary capacity, 
implementation will not be required  
Least-developed Members have the ri ght to undertake only those obligat ions that are consistent with 
their individual development, financial and trade  needs or their administrative and institutional 
capabilities.  Least-developed Members shall be acco rded special consideration and attention in the 
provision of technical assistance and capacity bu ilding support under the provisions of this 
Agreement.  
 
These general principles on special and differential treatment in trade facilitation shall guide, be 
taken into account, and be reflected in the implemen tation and interpretation of the provisions of this 
Agreement.  A.  Transitional Provisions 
 
Provisions applicable after signing of the Trade Facilitation Agreement  1. The provisions of paragraphs 1 to 9, 11(v), 20 to 25, 27 and 28, and 30 and 31 hereunder will 
be immediately applicable after the signi ng of the Trade Facilitation Agreement.  
Establishment of the Trade Facilitation Technica l Assistance and Capacity-Building Support Unit 
(TFTACBSU)  1bis.  Within three months from the date of th e signing of the Trade Facilitation Agreement, the 
WTO Secretariat shall establish the TFTACBSU with in its structure and reporting to the WTO 
Committee on Trade Facilitation, to:  
 
(i) monitor and annually report on the compliance by  developed Members with their obligations to 
provide technical assistance and capacity-build ing support to developing and least-developed 
Members, including low-income economies in transition, under this Agreement;  
(ii) monitor and annually report on the extent, effica cy, and usefulness for the beneficiaries of the 
bilateral provision of trade facilitation-relat ed technical assistance and capacity-building 
support among Members;  
(iii) monitor and inform Members of the various tr ade facilitation-related technical assistance and 
capacity-building facilities being pr ovided by other relevant inte rnational organizations which 
developing and least-developed Members, including  low-income economies in transition, could 
access or resort to;  
(iv) work with other relevant international organizations to establish and/or expand trade 
facilitation-related technical assistance and capacity building resources for developing and 
least-developed Members, including lo w-income economies in transition; and 
(v) serve as the focal point for coordinating the provision of technical assistance and capacity-
building by establishing a Trade Facilitation Regist er for the entry of notifications and requests 
for technical assistance and capacity-building prov ided by Members here under.  The Register 
of notifications and technical assistance and c apacity building requests shall be published on 
the WTO Members’ Internet portal. 
 TN/TF/W/43/Rev.12 
Page 48  
 
  Capacity self-assessment 
 2. For the purpose of ascertaining their capacity  to meet the agreed obligations, developing and 
least-developed Members, including low-income ec onomies in transition, shall commence, after the 
signing of the Agreement, a capacity self-assessment exercise in relation to the various processes and 
obligations involved in the provisions which fo rm part of the Trade Facilitation Agreement.  On 
request, developed Members, and other donors (including relevant international organizations to the extent appropriate and feasible with in their organizational mandates
31), shall assist Members in this 
exercise in accordance with the provisions of pa ragraphs 21 to 23.  D eveloping and least-developed 
Members, including low-income economies in transiti on, shall commence the capacity self-assessment 
no later than [X] months from the start of receipt of support for such self-assessment from developed 
Members and other donors. 
Notification procedure for obligations subject to a transition period 
 3. On the basis of their individual capacity self-assessment, developing and least-developed 
Members, including low-income economies in transition,  shall, no later than [X] months after the 
conclusion of the capacity self-a ssessment exercise ref erred to in paragraph 2 above, through the 
WTO Secretariat’s TFTACBSU, notify all other Me mbers of the obligations under paragraph 11(ii) 
below for which it needs additional time which s hall not exceed [N] years to implement.  This 
Notification of obligations subject to a transition p eriod for deferred implementation may indicate if 
technical assistance and capacity-building suppor t should be provided by developed Members or 
other donors in order to shorten the transition p eriod, and shall be made available on the WTO 
Members’ Trade Facilitation Internet portal. 
4. Members may modify their Notification pursuant  to paragraph 3 above at any time prior to 
the entry into force of the Trade Facilitation Ag reement and the deposit of their instrument of 
ratification.  Such modification shall be notified to the TFTACBSU for information as soon as the 
problem has been identified. 
5. Members shall finalise their Notification before the entry into force of the Trade Facilitation 
Agreement, which shall be published on the Trade Facilitation portal of the WTO Members’ section 
of the WTO Internet portal.  
5bis.  The Notifications are hereby made  integral parts of this Agreement. 
 
Formulation of the capacity building plans 
 6. For obligations requiring technical assist ance and capacity building under paragraph 11(iii), 
each developing country or least-developed coun try Member, including low-income economies in 
transition, shall detail its requests for technica l assistance and capacity building and enter into 
discussions with developed Members and other donors, including relevant international organizations 
as appropriate and to the extent feasible within their organizational mandates.  On this basis, 
capacity building plans shall be prepared and notifi ed by the developing or least-developed Member 
concerned pursuant to paragraph 7 below.  On request, developed Members and other donors, 
including relevant international organizations as ap propriate and to the extent feasible within their 
organizational mandates, shall assist Members in th is exercise of prepari ng capacity-building plans 
in accordance with the provisions of paragraphs  7 to 9, 21, 24 and 25.  Developing and least-
developed Members, including low-income economies in transition, shall commence the preparation 
                                                     
 
31 Relevant international organisations as referred to in Annex D of the July framework, including the 
IMF, OECD, UNCTAD, WCO and the World Bank.   TN/TF/W/43/Rev.12 
 Page 49 
 
 
  of their respective capacity-building plans no later than [X] months from the start of receipt of 
support for such preparation from d eveloped Members and other donors.    
Preparation and notifications of capacity building plans 
 7. The capacity building plans referred to in  paragraph 6 above sha ll be notified to the 
TFTACBSU no later than [X] months from the date of  their finalization and made available on  the 
Trade Facilitation Register and shall contain at least the following information:  
(i) the obligations for which technical assi stance and capacity building will be required;  
(ii) intermediary steps as necessary;  (iii)  the capacity building implementation periods that may be needed for the provision of such 
technical assistance and capacity building for each specific obligation;  
(iv)   the potential or identified donors, if any;  (v)   the implementation agency if appropriate;  (vi)  "benchmarks" that the technical assist ance and capacity building support being provided 
must meet in order to ensure that such support delivers on developing the implementation 
capacity of the recipient country; and 
(vii)   other relevant data.  8. Members shall, on request, be provided with th e opportunity to engage in consultations with 
the notifying Member. 
9. The Notifications shall be up-dated with such additional information as may be needed to be 
included in the capacity building plans in  the course of their implementation. 
B. P
ROVISIONS OF THE TRADE FACILITATION AGREEMENT  
Entry into force of the Trade Facilitation Agreement 
 10. This Agreement shall enter into force at the same time as the entry into force of all other 
agreements under the single undertaking of the Do ha Work Programme; provided, however, that for 
developing and least developed Members, includi ng low-income economies in transition, under the 
principle of special and differential treatment, th e obligations under this Agreement will not apply 
unless the provisions of paragraphs 2 to 9 above have first been complied with.  
Applicability of Trade Facilitation obligations 
 
11. The obligations set forth in this paragraph shall apply to Members in  accordance with the 
provisions below:  
(i)  All obligations shall be immediately im plemented by developed Members upon the entry into 
force of this Agreement or the deposit of their respective instruments of ratification, 
whichever is later; 
 
(ii)  The following obligations shall immediately apply to developing and least-developed 
Members, including low-income economies in transiti on, from the date of the entry into force 
of this Agreement or the deposit of their inst ruments of ratification,  whichever is later: 
  (a) Xxxxxx 
(b)  Yyyyy 
(c)  Zzzzzz 
 TN/TF/W/43/Rev.12 
Page 50  
 
  Provided, however, that those obligations cove red by this sub-paragraph (ii) which are listed 
under a Notification submitted by a developing or least-developed Member, including low-
income economies in transition, pursuant to paragraph 3 above s hall be applicable only after 
the expiration of the transition period indicated in such Notification.  The provision of technical assistance and capacity building su pport to shorten the transition period for 
obligations listed under such Notification shall be in accordance with the provisions of 
paragraphs 21 and 26;  
 (iii)  Obligations not covered under paragraph 11(ii) above shall, without need for prior 
notification, be deemed as requiring the acquis ition of capacity to implement by individual 
developing or least-developed Members, includi ng low-income economies in transition.  
These obligations shall be implemented by such  Members only after: (a) the entry into force 
of the Agreement or the deposit of their respectiv e instruments of ratification, whichever is 
later, (b) the provision of the necessary t echnical assistance and capacity-building support 
hereunder; and (c) the submission of the Notific ations of acquisition of implementation 
capacity in accordance with paragraphs 16 to 18 hereafter; 
 (iv)  All Members shall endeavour to implement to  the extent practicable, taking into account their 
individual capacity, as soon as possible after th e entry into force of this Agreement or the 
deposit of their respective instruments of ratific ation, whichever is later, the following 
obligations: 
 
  (a) Aaaaa   (b) Bbbbb   (c) Ccccc   
Developing or least-developed Members may prepare capacity building plans and submit 
their requests for technical assistance and capacity building support to implement the 
obligations under this sub-paragraph to developed Members and other donors, including 
relevant international organizations as appropria te and to the extent feasible within their 
organizational mandates.  Such capacity buildi ng plans shall conform to paragraph 7.  On 
request, developed Members and other donors, in cluding relevant international organizations 
as appropriate and to the extent feasible within  their organizational mandates, shall assist 
Members in this exercise of preparing and implementing capacity-building plans for 
obligations under this sub-paragraph in accordanc e with the provisions of paragraphs 24 to 
26.  
(v)  Least-developed Members shall not be requi red to implement any of the obligations under 
sub-paragraphs (ii), (iii) and (iv) above unless th eir requests for the provision of technical 
assistance and capacity-building support in the cour se of negotiations, including prior and up 
to the signing of the Agreement (such as, but not limited to, support for travel and training of officials to enhance participation in the negotiations) and for needs and priorities 
assessments have been adequately responded to  promptly and in a timely manner by 
developed Members on a demand-driven, need-b ased, and sustainable basis, specifically 
tailored to the needs and requirements of each individual recipient country, and in accordance with paragraph 21.  In addition, special consideration and attention shall be 
provided to least-developed Members with respect to the provision of the requisite technical 
assistance and capacity building support aft er the signing and entry into force of the 
Agreement, including but not limited to the prov ision of such additional time periods as they 
may require, for the conduct of capacity self- assessments, provision of notifications, the 
preparation and implementation of capacity-build ing plans, and the implementation of their 
obligations. 
  TN/TF/W/43/Rev.12 
 Page 51 
 
 
  Implementation of trade fac ilitation capacity-building plans 
 12. For obligations under paragraph 11(iii) above, Members shall take actions at the earliest 
possible moment to achieve complian ce according to the implementati on periods for the acquisition of 
capacity specified in the Notification under paragrap h 7 above. In this regard, on request, developed 
Members and other donors, including relevant interna tional organizations as appropriate and to the 
extent feasible within their organizational man dates, shall assist developing and least-developed 
Members, including low-income economies in trans ition, in implementing their capacity-building 
plans in accordance with the provisions of paragraphs 21 and 26.  Developing and least-developed 
Members, including low-income economies in transiti on, shall commence the implementation of their 
capacity-building plans no later than [X] months  from the start of receipt of support for such 
implementation from developed Members and other donors. 
13. Progress in implementing notified capacity build ing plans shall be reviewed by Members on a 
periodic basis. 
Verification of capacity acquisition 
 
14. At the end of each implementation period rel ated to the provision of capacity building and 
technical assistance with respect to each oblig ation as contained in the Notification under 
paragraph 7, the implementing developing or leas t developed Member and, if so agreed by the 
parties, the other parties involved
32, shall assess whether capacity bu ilding and technical assistance 
has been effectively provided according to th e mutually agreed terms and conditions and whether 
capacity has been acquired. 
15. Should this implementing developing or least-d eveloped Member comes to the conclusion that 
capacity has not been satisfactorily acquired, this  Member shall so notify the TFTACBSU.  The latter 
shall, upon receipt of such notification, immediat ely assist the Member concerned in taking the 
necessary steps to satisfactorily ac quire capacity as soon as possible. 
15bis.  Should such implementing developing or least- developed Member still deem itself as lacking 
in implementation capacity after the assistance refe rred to in paragraph 15 above has been provided, 
the TFTACBSU shall, within [X] months from the end of the initial implementation period for the 
capacity building plan notified under paragraph 7, report and make recommendations to the 
Committee on Trade Facilitation, which will review the matter and decide on a case-by-case basis on 
the appropriate action to take.    
 
Notification of the acquisition of capacity and applicability of implementation of trade facilitation 
obligations  16. Members who deem themselves as having successf ully acquired the capacity to implement a 
certain  obligation falling under paragraph 11(iii) shall notify this, at the latest 6 months after the 
capacity acquisition to the TFTACBSU.  The obligati on shall apply after this notification from a date 
to be indicated by the concerned Member. 
17. The Notifications of capacity acquisition may be modified as needed with up-dated 
information at any time prior to the date of application of the obligation.  The date of application of the obligation may not, however, be modified unless such modification has been approved by the 
WTO Committee on Trade Facilitation. 
                                                     
 
32 The parties involved means: th e recipient Member, donor Members providing technical assistance 
and capacity building in that Member as well as the implementing agency.  TN/TF/W/43/Rev.12 
Page 52  
 
  18. In case a Member fails to notify within the time period under paragraph 16, the obligation 
becomes applicable 6 months after the end of the capacity building implementation period of that 
obligation 
Full implementation 
 
19. Members shall ensure full implementation of th e obligations contained in the Agreement in 
accordance with the provisions herein. 
C. K
EY ELEMENTS OF TECHNICAL ASSISTANCE AND CAPACITY BUILDING  
Obligations of developed Members relating to t echnical assistance and capacity building support 
 
20. Developed Members, no later than [X] months from the date of the signing of the Trade 
Facilitation Agreement but pr ior to the entry into force thereof, shall: 
(i)  establish appropriate mechanisms or modalities for the provision of technical assistance and 
capacity-building support to devel oping and least-developed countries that lack the necessary 
implementation capacity to adopt and implemen t such obligations.  Such mechanisms or 
modalities shall provide for simple and time- bound procedures to be followed for such 
assistance and support to be accessed, and shal l also identify the financial and technical 
assistance resources that they are going to make av ailable taking into account the elements in 
paragraphs 22, 24 and 26; and 
(ii)  notify the WTO Secretariat’s TFTACBSU of the mechanisms or modalities and of the 
resources to be made available for technical assistance and capacity building support 
referred to in sub-paragraph (i)  above.  
 21. Developed Members shall provide the requested  technical assistance and capacity-building 
support no later than [X] months from the date of receipt of the request from a developing or least-
developed Member, including low-income economies in  transition, for such assistance and support. 
Technical assistance and capacity building in the transitional provisions 
 22. Members shall carry out a clear and precise diagnos is of the situation in each developing and 
least-developed Member, including low-income economies in transition, through capacity self-
assessment with, upon request, developed Member and other donor support to assist in this 
assessment exercise.  Such assist ance from developed Members shall be prompt, timely, demand-
driven, need-based, sustainable, and specifically tailored to the needs and  requirements of each 
individual recipient country.  Such diagnosis shal l assess and identify factors that need to be 
addressed which would otherwise compromise the success of domestic implementation of the 
obligations.  While carrying out the diagnosis relev ant work done in the context of the Integrated 
Framework for LDCs and other international or reg ional development programmes may be taken into 
account, such as existing tools developed for this  purpose by relevant inte rnational organizations 
such as the World Bank and th e World Customs Organisation. 
 23. Developing and least-developed Members, includi ng low-income economies in transition, that 
lack capacity to carry out a capacity self-assessm ent shall so inform the TFTACBSU which shall 
circulate this information to Members and relevant international organizations in the field of trade 
facilitation. 
  TN/TF/W/43/Rev.12 
 Page 53 
 
 
  Technical assistance and capacity building in the phase of formulating capacity building plans 
 24. Members shall take into account the following elements when providing on request technical 
assistance and capacity building:  
(i) Capacity building plans shall provide fo r adequate long-term assistance and access to 
sustainable funding and also provide for post-implementation support. 
(ii) Training, deployment of in-country advisors, par ticular attention to SMEs, to be reflected, as 
appropriate and as requested, in capacity building plans. 
(iii) Technical assistance and capacity building c ould be also provided to support initiatives to 
overcome sub-regional divides and facilitate  regional or sub-regional integration. 
(iv) To the extent practicable, account should also be taken of the implementation plans of 
neighbouring countries. 
 25. A developing-country Member that has not man aged to finalize the capacity building plan 
shall so inform the TFTACBSU, which shall take th e necessary steps to fac ilitate interaction with 
developed Members and other donors.  On requ est, developed Members and other donors, including 
relevant international organizations as appropria te and to the extent feasible within their 
organizational mandates shall assist developing co untry Members in formulating capacity building 
plans.  
General principles for technical assistance and capacity building support in implementing capacity 
building plans  26. Members shall apply the following principles and elements for providing technical assistance 
and capacity building with regard to th e implementation of this agreement: 
 
(i) Provide technical assistance and capacity build ing in a manner that is demand-driven, need-
based, and specifically tailored to the needs and requirements of each individual recipient 
country.  Further, such technical assistance and capacity-building shall be sustainable, i.e. 
provided over a reasonable period of time w ith adequate funding that will allow for the 
development of domestic implementation capacities in the recipient country. 
(ii)  Reflect the overall developmental fr amework of recipient countries and regions. 
(iii)  Design and strengthen targeted technical assistance and capacity building with mutually 
supportive components to build trade facilitation capacity also taking into account already 
ongoing reform programs.  Particular attention s hould be paid to ongoing trade facilitation 
reform activities of the private sector when designing support programs. 
(iv)  Coordinate with and between Members and relevant international organizations coordinated 
with the Integrated Framework for LDCs.  Av oid inconsistencies in reform activities through 
close coordination of technical assistance and capacity building interventions.  In particular, 
strengthen coordination at the national level and build capacities to plan, manage, implement 
and monitor technical assistance and capacity building. 
(v)  To the extent practicable, assign focal points to coordinate the implementation of the trade 
facilitation Agreement both in donor as well as in partner countries. 
(vi)  Facilitate in-country coordination structu res such as round tables and consultative groups to 
coordinate and monitor implementation activities. 
(vii)  Take into account developing countries in a position to do so to provide capacity building to 
other developing and least developed countries and consider supporting such activities.  
(viii)  Make efforts to reduce administrative bur dens for partner countries in the management of 
technical assistance and capacity building including for requests. 
(ix)  Provide trade facilitation-related technica l assistance and capacity building support which is 
additional and complementary to the develope d Members’ existing or already allocated 
resources for official developmen t assistance.  Developed Members shall ensure that the TN/TF/W/43/Rev.12 
Page 54  
 
  provision of such assistance and support s hall be adequate, responsive to, commensurate 
with, and based on the capacity-building plans and requirements of the developing or least-
developed Member requesting such assistance and support. 
(x)  Donors shall make efforts to organize ava ilability of the required technical assistance 
identified in the capacity building plans as n ecessary to achieve implementation capacity.  To 
the extent possible, financial assistance need ed to put in place the necessary capacity, 
structures or processes for the implementation of  required procedural changes by Customs or 
other border agencies should be provided.  
 Joint Platform for Cooperation and Coordination 
 
27. Through the TFTACBSU, Members, as part of the work of the WTO Committee on Trade Facilitation, shall operate, without the creation of a new body outside the WTO, a joint platform on 
technical assistance and capacity building to faci litate the implementation of this Agreement. 
TFTACBSU shall not duplicate the activities of existing coordination mechanisms, but shall 
coordinate with them and use such instruments to help  it fulfil its functions.  It shall take into account 
relevant work being carried out in the context of the Integrated Framework for LDCs, and other 
instruments for development.  The TFTACBSU shall,  in addition to its terms of reference under 
paragraph 1bis above: 
(i) promote international transparency, cooperation and coordination of technical assistance in 
the field of trade facilitation, bringing t ogether donor Members and recipient Members, 
relevant international organizations, regional grou pings, as well as other intergovernmental 
organizations with a role to play (e.g. U NCTAD, UN regional economic commissions, etc.); 
and 
(ii) help ensure, where necessary, coordinati on of assistance between donors and recipients so 
that recipients’ needs are matched with donors, and that potential gaps are filled. 
 
28. A role may be provided for national and int ernational trade federations in such transparency 
and coordination efforts, where such trade federations  are already providing assistance or investment 
in trade facilitation, are in terested in doing so, or are directly affected by measures. 
D. E
XCEPTIONS  
29. Nothing in this Agreement shall be construed to prevent the adoption or enforcement by any 
developing or least-developed Me mber of measures that may be justified under GATT Article XX 
(General Exceptions) or GATT Artic le XXI (Security Exceptions). 
E. D ISPUTE SETTLEMENT  
30. No developing or least-developed Member, including low-income economies in transition, 
shall be brought by any other Member to dispute settlement proceedings under the Dispute Settlement 
Understanding in order to enforce compliance with  obligations that such developing or least-
developed Member, including low-income economies in transition, is not yet obliged to implement. 
31. Members shall prioritize the use of consulta tions, good offices, conciliation or mediation as 
mechanisms for ensuring compliance with the obligations, including the obligations relating to the provision of technical assistance and capacity building support under paragraphs 20 and 21, which 
they are implementing.  As the last  resort, the Dispute Settlement U nderstanding may be resorted to in 
order to settle disputes in this regard. "  
TN/TF/W/142 should be read in con-junction with TN/TF/W/147.  TN/TF/W/43/Rev.12 
 Page 55 
 
 
  Core Group, ACP Group, African Group, LDC Group, TN/TF/W/147  
"A. Introduction and General Concepts – Developm ent-friendly Approaches to Trade Facilitation 
DEVELOPING A TF PARTNERSHIP : LINKING TACB  TO TF COMMITMENTS  
 
1. To ensure a win-win and development-friendly outco me that mutually benefits all Members, 
especially developing and least-developed Members, in the Trade Facilitation (TF) 
negotiations, there is a need for balance be tween the contributions of developed and 
developing Members in terms of mutually beneficial commitments. In this regard, the submitting Members recall that Annex D of th e July 2004 Framework (WT/L/579) and Annex 
E of the Hong Kong Ministerial Declarati on (WT/MIN(05)/DEC) stress the importance and 
necessity of providing precise, effective, and operational TACB to developing Members 
during the negotiations and for the implementation of the results  thereof by such Members.  
 
2. This means that there must be clearly defined  operational mechanisms established to ensure 
that TACB is actually provided to those Memb ers that need them. A mutually beneficial win-
win outcome of the TF negotiations requires that  Members engage in a partnership in which 
TACB is provided by developed Members to assist developing Members in the implementation of new TF commitments. Such TACB should be ta ilored to the specific needs, circumstances 
and priorities of the recipients in order for it to be effective, precise and operational. TACB should be equitably provided to all those that require it. The importance of TACB also necessarily implies the equal importance of ensuring that any new TF agreement 
incorporates a strong role for the WTO in coordi nating and facilitating the provision of such 
TACB from donors, and for the donor community , including developed Members, to commit 
to providing adequate modalities and mechani sms through which su ch TACB could be 
accessed by those who need it. Developing countr ies should not be required to implement TF 
commitments for which TACB is needed if such TACB is absent. 
 
P
ROPOSED MEASURES ON TF 
 
3. The various proposals submitted by Members refl ect valuable and useful ideas on improving 
TF in Members and thereby enhan ce cross-border trade in goods. The proponents of this 
communication believe that these proposals have to be studied and agreed upon on their 
individual merits, in order to ensure that thei r inclusion in any negotiated outcome provides 
development benefits to developing Members, and so  that the appropriate S&D treatment can 
be incorporated in such proposals.  
 4. The assessment of the proposals submitted revea ls that there will be implementation 
difficulties faced by developing members e ither individually or collectively. 
 
5. These implementation issues will need to be  considered and addressed. New TF commitments 
should therefore be approached in a way that would enable developing Members to commit to a specified minimal level or standard of impl ementation of commitments, with appropriate 
flexibility for least-developed Members, and subj ect to the provision of TACB where needed. 
Developing Members could then, at their discretion, progressively go into higher levels or 
standards of implementation as and when capacity  exists to do so taking into account their 
development context. For example, developi ng Members could agree to a commitment 
requiring mandatory publication in government gazettes of relevant existing customs procedures in the local or national language, bu t Internet publication of such procedures 
would be at their discretion as and when capacity arises to enable them to do so. 
 TN/TF/W/43/Rev.12 
Page 56  
 
  6. All developed Members should undertake all comm itments upon entry into force of the any TF 
agreement. There should be two categories of co mmitments to be implemented by developing 
Members, subject to the provision of TACB where needed. These categories would be: 
  
(i) A minimal set of commitments which would be determined individually by developing 
Members to be implemented after entry into force; and 
(ii) A set of commitments that would be implem ented after the conclusion of a transition 
period of X years determined on the basis of  Paragraph 10 below after the entry into 
force of the TF agreement. 
 
7. Other commitments that do not fall under eith er category above would be implemented by 
developing and least developed Members as and when appropriate in their development 
context. 
 B. Needs Assessment and TACB before signing 
 
8. The proponents recall Paragraph 5 of Annex D of the 2004 July Framework and Paragraph 6 
of Annex E of the Hong Kong Ministerial Decl aration that stress the importance of the 
provision of TACB to assist developing Member s in fully participating in the negotiations. 
Such commitments have yet to be made operatio nal. Full and effective participation by 
developing Members in the TF negotiations is an essential prerequisite towards ensuring that 
the negotiated outcomes reflect their issues and concerns. In this regard, TACB must be 
provided to support effective involvement of developing Members’ experts in the negotiations, 
provide for policy research and analysis (especia lly with respect to specific proposals), and 
identify individual country-specific TF needs and priorities. 
 
9. The other area of focus for TACB is to assi st developing members to undertake capacity self-
assessment to determine the commitments for which domestic implementation capacity 
already exists and where technical assistance is required. 
  
C. Needs Assessment and TABC Po st-entry into Force and the Role of the WTO TF TACB Support 
Unit 
N
EEDS ASSESSMENT AND TRANSITION PERIODS FOR IMPLEMENTATION  
 
10. In addition to the conduct of TACB-supported capac ity self-assessment prior to the signing of 
the TF Agreement, the transition period referred to in Paragraph 6(ii) above should be of 
sufficient duration after the entry into force of  the TF agreement within which to: (a) develop 
a plan for the implementation of commitments; and (b) undertake the domestic measures that 
may be needed to enable developing Members to implement these mandatory commitments. 
The determination of acquisition of implementa tion capacity should be at the discretion of the 
individual LDC concerned. 
 11. For both sets of commitments under Paragraph 6(i) and (ii) above, implementation by 
developing Members should be deferred if they c ontinue to lack implementation capacity.  
 
 PROVISION OF TACB   
12. In the spirit of mutual partnership, do nors and developed Members should provide TACB 
support to those developing Members that requi re and request such support in connection 
with: (i) the conduct of the negotiations; (ii)  the conduct of the self-assessment for the  TN/TF/W/43/Rev.12 
 Page 57 
 
 
  determination of commitments for which implem entation capacity already exists; and (iii) the 
building of implementation capacity for the oth er commitments referred to in Paragraphs 9 
and 10 above.  
 
13. Requests for TACB support for implementation of commitments identified by individual 
developing countries should be submitted to the WTO TF TACB Support Unit. The 
procedures for requesting TACB should be si mple, transparent and not unduly burdensome 
for developing Members, especially for LDCs , given their financial means and other 
constraints. 
 
14. The TACB to be provided should be on the bas is of the request and specifications of the 
requesting Member. Developing Members requesti ng TACB could also consult with donors to 
determine the TACB projects or activities that will be required to build implementation capacity for specific commitments. The devel oping Member who is a TACB recipient should 
be the one to determine to its satisfaction when such implementation capacity has been 
acquired, or it may also choose to work out a mutual arrangement with the donor concerned 
for joint determination of the ac quisition of implementation capacity. 
 
15. Such support shall be on the basis of the re questing Member’s needs and capacity-building 
plan and shall be provided in coordination with donors and developed Members. It should 
also be without prejudice to supplemental TAC B requests as further TACB needs may arise. 
TACB should be provided, with the assistan ce of the WTO TF TACB Support Unit, to least-
developed Members to enable them to  prepare their TACB requests.  
 
16. The implementation of mandatory commitments shall be undertaken by developing Members 
after X months after they have concluded that individual implementation capacity has been 
acquired pursuant to the provision of the n ecessary TACB support. Verification of capacity 
acquisition shall be self-determined or, if agreed by the developing Member concerned, in 
consultation with the donor or developed Memb er that provided the relevant TACB support. 
 
THE ROLE OF THE WTO TF TACB SUPPORT UNIT  
17. Providing adequate, effective, precise and operational TACB is a question of mutual 
partnership between the donors and the recipi ents. The WTO should assist Members in 
coordinating and facilitating TACB resources that must be provided by developed Members 
with the TACB needs that may be identifie d by developing Members. A TF TACB Support 
Unit could be created within the WTO Secretariat to handle this function. 
 
18. Furthermore, the TF agreement should contain clear and operational commitments by 
developed Members to provide TACB support to developing Members. Operational modalities that facilitate and improve the deli very of such TACB to the recipients, and which 
are appropriate to the requirements and resou rce constraints of developing Members, should 
also be incorporated in a TF agreement. 
 
D. Flexibility and Special and Differentia l Treatment in Levels of Commitments 
 
19. Appropriate special and differential treatment should be provided to developing Members 
under which they can identify the specified minima l level of implementation of a measure to 
which they will commit to be bound. Any further progressive implementation of such measure 
beyond the bound level would be undertaken at  the discretion of the developing Member as 
appropriate and necessary for their domestic need s and capacity. Developed Members, as 
appropriate and to the maximum extent possible, may wish to support such progressive TN/TF/W/43/Rev.12 
Page 58  
 
  implementation of measures beyond the minimu m bound levels by providing additional TACB 
support as needed. 
 
20. Previous proposals from developing Members (such as the African Group in TN/TF/W/95) 
have stressed that GATS-rules type provisions could be used as the possible template for 
making binding commitments in a new TF agreem ent. This means that for each specific 
obligation, developing Members could also indicate  the limitations or restrictions that they 
wish to place on their commitment to implemen t such obligation. This would provide for 
effective, precise and operational special and differential treatment that goes beyond transition periods, as provided for in Annex D of the 2004 July Framework. 
 
21. Such special and differential treatment is n ecessary because of the varied development and 
economic conditions and circumstances that d eveloping Members face. Domestic regulatory 
flexibility continues to be required as a key el ement of national economic policymaking so as 
to allow them to take into account a nd respond to country-specific circumstances and 
situations. One other way of ensuring special  and differential treatment is to include a 
specific provision that safe guards domestic regulatory flexibility for developing Members 
when required for reasons of national development policy. 
 E. Exceptions to Commitments 
 
22. GATT Articles XX and XXI will apply to any TF agreement. 
 F. LDC Provisions 
 
23. Least-developed Members would not be required to implement any commitments unless their 
requests for the provision of the necessary TACB support have been adequately responded to 
in a timely manner by developed Members on a demand-driven, need-based, and sustainable 
basis, specifically tailored to the needs and requi rements of each individual recipient country. 
 
24. When an LDC Member has acquired capacity  to implement any Trade Facilitation 
commitments, the implementation of these commitm ents shall be determined by the Least 
Developed Member concerned.  
 
G. Early Warning Mechanism 
 
25. Consideration could be given to an early warning mechanism under which developing and 
LDC Members can inform the WTO that there is going to be a delay in implementing a 
commitment. 
 
H. Dispute Settlement 
 
26. Members should first exhaust the use of Cons ultations, Good Offices, Conciliation or 
Mediation as mechanisms for ensuring complian ce with commitments, including commitments 
on the part of developed Members to provid e both TACB modalities and TACB support itself, 
which they are implementing. As the last resort , the Dispute Settlement Understanding may be 
resorted to in order to settle disputes in this regard. 
 
27. Finally, no developing or least-developed Member  should be brought by any other Member to 
dispute settlement proceedings under the Dis pute Settlement Understanding in order to  TN/TF/W/43/Rev.12 
 Page 59 
 
 
  enforce compliance with commitments that su ch developing or least-developed Member is 
not yet implementing."  
 
Chinese Taipei, TN/TF/W/141  
"Establishing a Committee on Trade Facilitation  
A Committee on Trade Facilitation is hereby establishe d, and shall be composed of representatives 
from each of the Members.  Th e Committee shall elect its own Chairman and shall meet as necessary, 
but no less than once a year, for the purpose of affo rding 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 respon sibilities as assigned to it under this Agreement or by the Members.  The 
WTO Secretariat shall act as the secretariat to the Committee. 
 The Committee shall establish working parties or ot her bodies as may be appropriate, which shall 
carry out such responsibilities as may be assigned to  them by the Committee in accordance with the 
relevant provisions of this Agreement ."  TN/TF/W/43/Rev.12 
Page 60  
 
  III. ANNEX A: TEXTUAL PROPOSALS ON GATT ARTICLES V, VIII AND X  
 
Symbol 
(TN/TF/..)  Sponsor(s)  Title  
W/107 European Communities, Korea and 
Switzerland Fees and Charges 
W/108 EC and Chinese Taipei Pre-shipment Inspections 
W/109 EC, Chinese Taipei and Switzerland Authorized Traders 
W/110 EC, Chinese Taipei and Switzerland Customs Brokers 
W/111 New Zealand Objective Criteria for Tariff 
Classification 
W/112 Hong Kong, China, Korea and Sw itzerland Acceptance of Commercially 
Available Information and of Copies 
W/114 Japan, Mongolia and Switzerland Proposals on Publication and 
Availability of Information  
W/115 Hong Kong, China, Japan, Korea, Mongolia 
and Switzerland Proposals on prior Publication and 
Consultation 
W/116 Japan and Mongolia Proposals on Appeal Procedures  
W/117 and Add.1 Hong Kong, China, Japan, Korea, Mongolia 
and Switzerland Proposals on Pre-Arrival processing  
W/120 and 
Rev.1 Turkey Advance Rulings 
W/121 India Proposal on Article VIII 
W/122 India Proposal on Article X 
W/124/Rev.1 Hong Kong, China and Switzerland Reduction/Limitation and Periodic 
Review of Formalities and Documentation Requirements 
W/125 Australia, Canada and the United St ates Draft Text on Advance Rulings 
W/126 New Zealand Objective Criteria for Tariff 
Classification 
W/127 Cuba Improvement and Clarification of 
Article V of the GATT: Strengthening of the Principles of Non-discrimination and Most-Favoured Nation Treatment 
W/128 Canada Draft Text on Border Agency 
Cooperation 
W/129/Rev.1 Antigua & Barbuda, Barbados, Dominica, 
Fiji, Grenada, Papua New Guinea, the 
Solomon Islands, St. Kitts and Nevis, St. 
Lucia, St. Vincent and the Grenadines Regional Approaches to Trade 
Facilitation: Enquiry Points  TN/TF/W/43/Rev.12 
 Page 61 
 
 
  Symbol 
(TN/TF/..)  Sponsor(s)  Title  
W/130 Mongolia, Norway and Switzerland Simplification and Harmonization of 
Trade Documents 
W/131 Mongolia, Norway, South Africa and 
Switzerland The Use of International Standards 
W/132/Rev.1 Turkey Proposal on Internet Publication 
W/133 Armenia, EC, the Former Yugoslav 
Republic of Macedonia, the Kyrgyz Republic, Mongolia, Paraguay, the Republic of Moldova, Rwanda and Switzerland Transit – Compilation of Textual 
Proposals on TN/TF/W/113 and TN/TF/W/119 
W/134 and Add.1 China, Indonesia and Korea Proposal on Post-Clearance Audit 
W/136 Canada and Switzerland Draft Text on Separation of Release 
from Clearance 
W/138/Rev.1 Korea, Singapore and Thailand Proposal on Single Window 
W/139/Rev.1 and Rev.1/Add.1 Korea and Japan Proposal on Release Times of Goods 
W/140 Chinese Taipei, Korea and Switzerland Proposal on Risk Management 
W/144/Rev.1 United States Draft Text on Expedited Shipments 
W/145 United States Draft Text on Internet Publication 
W/146 Turkey and Georgia Quota-Free Transit Regime in Road 
Transportation 
W/148 China Draft Text on the Introduction of Risk 
Management 
 
 
IV. ANNEX B: TEXTUAL PROPOSALS ON CUSTOMS/OTHER AGENCY 
COOPERATION ON TRADE FACILITATION AND CUSTOMS COMPLIANCE ISSUES  
  
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/123/Add.1 India and Sri Lanka Cooperation Mechanism for Customs 
Compliance 
 TN/TF/W/43/Rev.12 
Page 62  
 
   
V. ANNEX C: TEXTUAL PROPOSALS ON S&D TREATMENT, TA&CB, CAPACITY ASSESSMENT AND OTHER IMPLEMENTATION MATTERS  
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/137 and 
Add.1 – Add. 4 Albania, Armenia, Canada, Chile, China, 
Colombia, Costa Rica, Dominican Republic, Ecuador, EC, Georgia, Guatemala, Honduras, Japan, Kyrgyz Republic, Mexico, Moldova, Nicaragua, Pakistan, Paraguay, Peru, Sri Lanka, Switzerland and Uruguay Implementation Mechanism of Trade 
Facilitation Commitments Including Key Elements for Technical Assistance 
W/141 Chinese Taipei Establishing a Committee on Trade 
Facilitation 
W/142 Core Group of Developing Countries on 
Trade Facilitation  Proposal on Implementation 
Mechanism for Special and 
Differential Treatment (S&D) and Technical Assistance and Capacity Building Support 
W/147 Core Group, ACP Group, African Group, 
LDC Group Technical Assistance and Capacity 
Building 
 
__________