WORLD TRADE  
ORGANIZATION  TN/TF/W/36 
29 April 2005 
 
 (05-1752) 
Negotiating Group on Trade Facilitation Original:   English 
  
 
COMMUNICATION FROM NEW ZEALAND, NORWAY AND SWITZERLAND 
  
 The following communication, dated 28 April 2005, from the Delegations of New Zealand, 
Norway, and Switzerland, is being circulated in  advance of the Negotiating Group meeting of 2-
4 May 2005. 
  
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CLARIFICATIONS AND IMPROVEMENTS IN GATT ARTICLE VIII 
(FEES AND FORMALITIES CONNECTED WITH  
IMPORTATION AND EXPORTATION) 
 
Proposal on Simplification, Reduction and Standardization of Trade Documents
 
 
 
I. INTRODUCTION 
1. In preparing for these negotiations we have undertaken an extensive discussion with our 
partners in the private sector and among different government agencies.  The aim was, among others, 
to identify the problems the private sector and in particular small- and medium-sized enterprises 
(SMEs) are faced with when trading their goods.  One of the problems identified was the need for a 
standardized format for the documents that acco mpany the shipments and for a reduction in the 
number of documents required.   
II. PROBLEM TO BE SOLVED 
2. In the export, import and transit of their goods  many SMEs are met with a considerable 
number of documentation requirements which are often difficult for traders to fully understand.  Many 
of the forms or documents are not standardized, and SMEs often find it difficult to complete a non-standardized form – in particular if it only exis ts in a language that is not the normal working 
language of the trader.
1  This considerably increases the time involved in the clearance of goods.  It 
also requires extensive use of human resource s both among the traders and among the various 
government agencies involved and may hence repr esent an unnecessary barrier to trade.  
                                                      
1 For example, the working language of a Norwegia n trader will normally be English in addition to 
Norwegian.  If a trader wishes to sell its goods to a country that does not use English as one of its working 
languages, and there is no standardized form, the trad er will spend considerable time and money on completing 
the form.  A standardized form that can be translated into many different languages will ease the work of the 
trader. TN/TF/W/36 
Page 2  
 
 III. A PROPOSAL FOR MINIMIZING THE COMPLEXITY OF IMPORT AND EXPORT 
FORMALITIES 
3. The difficulties referred to above could be reduced by simplifying and reducing the 
documentation and data requirements to the necessary minimum, consistent with the need to enforce 
legitimate policy objectives.
2 
4. Furthermore, the use of international sta ndards as a basis for documentation and data 
requirements is essential for minimizing the comp lexity of customs procedures and formalities 
relating to the export, import and transit of goods .  The development or use of already existing 
standardized formats on documentation should be considered.   
5. An example of the latter is the United Nati ons Layout Key for Trade Documents (UNECE 
Recommendation No 1, also ISO 6422) which has been developed for this purpose.  Article 3.11 of 
the Kyoto Protocol,  states that "The content of the goods declaration shall be prescribed by the customs.  The paper format of the goods declarati on shall conform to the UN layout key."  This layout 
key is already the basis for trade documents su ch as the European Union's Single Administrative 
Document, the Dangerous Goods Declaration (UNECE), GSP (General System of Preference) 
Certificates (UNCTAD), Certificat e of Origin (revised Kyoto Convention), Goods Declaration for 
Export (revised Kyoto Convention), Standard Bill of Lading (Inter national Chamber of Shipping), 
etc.
3 
6. Where the information already exis ts in such a standard document, there should be no need to 
require additional documentation cont aining the same information.  Whenever possible the number of 
documents required should be reduced to a level that is the "least restrictive" to trade.  If or when 
automatization is put in place, in cases wher e physical documentation are required under manual 
procedures, the Customs should normally accept copies and not only accept/request originals of documents, except in clearly defined circumstances.  With automated transmission of documents it is 
always difficult, if not impossible, to identify an original document if it is printed out or a photocopy is made. Electronic documents which are authenti cated by electronic signatures or other electronic 
means will help to identify and verify documents presented electronically.  
7. Members could also agree to abolish docum entation requirements such as demands for 
consular invoices etc. (reference is made to th e proposal by Uganda and the United States in 
TN/TF/W/22) which are unnecessary for the purposes of completing the transaction. 
8. Consistent with the transparency requiremen t in GATT Article X, the contents of the 
requirements for goods declarations should also be set  out in national legislation.  This will ensure 
that traders do not encounter new and/or additional requests for documentation at the border or 
customs clearance. 
IV. DEVELOPMENT CONCERNS 
9. The development of international standards will greatly benefit developing countries and 
LDCs.  An international standard can be translated into many different languages
4, and will facilitate 
the use of documentation. The need for translation may be avoided or minimized by using net-based 
                                                      
2 Such objectives include, inter alia , the assessment and collection of duties and taxes, the compilation 
of statistics, ensuring conformity with SPS and TB T requirements, and the application of Customs law. 
3 It should be noted that UNECE has developed an international standard for electronic documentation 
called UNeDocs. which is based upon the UN Layout Key". 
4 An additional question is whether translation can be dispensed with in the case of standardized 
formats.  We have not made any suggestions in this regard in the present paper.  TN/TF/W/36 
 Page 3 
 
 
 documents where the language can be chosen by the users. One problem in such cases may be that not 
all countries are in a position to provide net-b ased documents. A possible solution could be to 
establish a common international net-based "bank of  documents" under an organization like the WTO, 
the WCO, or others, where the user can choose th e language for filling in and/or printing out the 
respective documents. Thus, a document could be pr esented in the language of the importing country 
even if it was originally filled out in another la nguage. This idea should be de veloped further and will 
require discussions among members on how such a system may work in practice.  
10. Necessary time to implement a new system should be given to developing countries and 
LDCs. 
V. BENEFITS 
11. Standardized formats will reduce costs both among traders and among different government 
agencies involved in the clearance of goods.  For government agencies it will lead to a reduction in 
the workload, since it is assumed th at less mistakes will be made when a standardized format is used.  
The use of standardized formats will probably also lead to the need for less documentation which in 
turn will substantially decrease the use of human and economic resources.  It has to be underlined that 
a possible reduction of documentation requires the de velopment of a standardized format or formats 
that include all necessary information. Standardiza tion of documents without standardising the data-
elements and information to be supplied in the doc uments would be only a small step towards a real 
standardization of formalities and procedures in international trade.  
12. The resources gained by the use of standardized  formats could instead be relocated to other 
areas such as risk assessment and post-clearance controls.  
VI. IMPLEMENTATION COSTS 
13. Considerable costs at the national level are not  foreseen, since the sta ndardized formats will 
be developed at the international level, and many of these instruments are readily available, for which 
Technical Assistance and Capacity Building can be – and indeed has been – provided by international 
organizations. Costs related to training will be requi red.  It is assumed that costs related to the 
necessary administrative changes w ill be relatively modest, and shoul d be rapidly recovered as the 
simplifications will increase the efficien cy and capacity of customs controls.  
VII. TECHNICAL ASSISTANCE 
14. Technical assistance may be required both from international and regional agencies involved 
in work related to trade facilitation me asures, as well as on a bilateral level.  
 
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