WORLD TRADE  
ORGANIZATION  TN/TF/W/165/Rev.7 
25 February 2011 
 (11-0986) 
Negotiating Group on Trade Facilitation   
  
DRAFT CONSOLIDATED NEGOTIATING TEXT 
 
Revision
 
 
 
SECTION I...................................................................................................................... .......................3  
ARTICLE 1:  PUBLICATION AND AVAILABILITY OF INFORMATION ...............................3  
1. Publication.................................................................................................................... .............3  
2. Information Available Through Internet ...............................................................................4  
3. Enquiry Points................................................................................................................. ..........4  
4. Notification ................................................................................................................... .............5  
ARTICLE 2:  PRIOR PUBLICAT ION AND CONSULTATION ....................................................5  
1. Interval between Publication and Entry into Force ..............................................................5  
2. Opportunity to Comment on New and Amended Rules........................................................6  
3. Consultations.................................................................................................................. ...........6  
ARTICLE 3:  ADVANCE RULINGS..................................................................................................6  
1. Provision of Advance Rulings..................................................................................................6  
ARTICLE 4:  [[APPEAL]  [REVIEW]]  PROCEDURES .................................................................8  
1. Right of Appeal ................................................................................................................ .........8  
2. Appeal Mechanism [in a Customs Union] [that is a WTO Member]...................................9  
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY,  
NON-DISCRIMINATION A ND TRANSPARENCY ...........................................................9  
[1. Import Alerts/Rapid Alerts..................................................................................................... .9 
2. Detention...................................................................................................................... ............10  
[3. Test Proc edures................................................................................................................ .......10  
ARTICLE 6:  DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN 
CONNECTION WITH IMPORTAT ION AND EXPORTATION....................................11  
1. Disciplines on Fees and Charges Imposed on  or in Connection with Importation 
and Exportation ................................................................................................................ ......11  
2.  Penalty Disciplines ............................................................................................................ ......11  
ARTICLE 7:  RELEASE AND C LEARANCE OF GOODS...........................................................12  
1. Pre-arrival Processing ......................................................................................................... ...12 
2. Separation of Release from Final Determination and Payment of Customs 
Duties, Taxes, Fees and Charges ...........................................................................................13  
3. Risk Management ................................................................................................................ ...14 
4. Customs Audit.................................................................................................................. .......14  
5. Establishment and Publication of Average  Release [and Clearance] Times .....................15  
6. [Authorized [[Trad ers][Operators]]] ....................................................................................16  
7. Expedited Shipments ............................................................................................................ ..17 TN/TF/W/165/Rev.7 
Page 2  
 
  ARTICLE 8:  CONSULARIZATION ...............................................................................................19
 
[1. Prohibition of Consular Transaction Requirement.............................................................19  
ARTICLE 9:  BORDER AGENCY COOPERATION.....................................................................19  
1. Coordination of Activities and Requirements of [all] Border Agencies.............................19  
[ARTICLE 9 BIS:  DECLARATION OF TRANSHIPPED OR IN TRANSIT GOODS] 
[DOMESTIC TRANSIT] .......................................................................................................19  
ARTICLE 10:  FORMALITIES CONNECTED WITH IMPORTATION AND 
EXPORTATION.................................................................................................................... .20 
1. Review of Formalities and Documentation Requirements..................................................20  
2 Reduction/Limitation of Formaliti es and Documentation Requirements .........................20  
3. Use of International Standards..............................................................................................21  
4. Single Window/One-time Submission ...................................................................................22  
5. [Elimination of] [Mandatory] Pre-shipment and Post-shipment Inspections ...................22  
[6. Use of Cust oms Brokers ......................................................................................................... 23 
[7. Common Border Procedures [and Requirements] ..............................................................23  
[8. Uniform Forms and Documentation Requi rements Relating to Clearance].....................23  
9. Option to Return Rejected Goods to the Exporter ..............................................................23  
10. Temporary Admission of Goods/In ward and Outward Processing...................................23  
ARTICLE 11:  FREEDOM OF TRANSIT .......................................................................................24  
ARTICLE 12:  [CUSTOMS COOPERATION MECHANISM FOR TRADE 
FACILITATION AND COMPLIANCE][CUSTOMS COOPERATION]........................27  
ARTICLE 13:  INSTITUTIO NAL ARRANGEMENTS..................................................................32  
ARTICLE 14:  NATIONAL COMMITTEE ON TRADE FACILITATION ................................33  
ARTICLE 15:  PREAMBLE/CR OSS-CUTTING MATTERS .......................................................33  
SECTION II ..................................................................................................................... ....................34  
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING 
COUNTRY MEMBERS AND LEAST DEVELOPED COUNTRY MEMBERS ............34  
1. [[Guiding principles] [General provisions]] .........................................................................34  
[2. Definitions of Categor ies of Commitments...........................................................................34  
3.  [[[Implementation][Notification]] of Provisions Listed under Category 
A][Establishing Implementation Periods]] ...........................................................................35  
4.  [[Notification of Provisions under Category B] [Establishing Implementation 
Periods]]...................................................................................................................... .............35  
5.  [Notification of Provisions under Category C].....................................................................36  
[5.bis  Notification of Implementation Plans for Provisions Notified under Category C]...........37  
6.  [[Use of the Early Warning Mechanis m][Extension for the Implementation 
Period of Provisions under Categories B and C]] ................................................................38  
[6bis.  Shifting from Category B to C, or from C to B....................................................................39  
7. [Grace Period for the] Application of the Understanding on Rules and 
Procedures Governing the Settlement of Disputes...............................................................39  
[8. [Information on] Implementation of Provisions listed under Categories B and C ...........40  
9. Provision of Technical Assistance [, financ ial assistance] and Capacity Building............40  
10. Information on Assistance to be submi tted [by Members and Donor Agencies] to 
the Committee on Trade Facilitation ....................................................................................42  TN/TF/W/165/Rev.7 
Page 3 
 
 
  SECTION I 
ARTICLE 1:  PUBLICATION AND AVAILABILITY OF INFORMATION 1. Publication  
1.1 Each Member shall promptly publish the following information in a non-discriminatory and 
easily accessible manner, in order to enable [governme nts and traders and other interested parties] to 
become acquainted with them:  
(a) Importation, exportation and transit proce dures (including port, airport, and other 
entry-point procedures) and required forms and documents; 
(b) Applied rates of duties, taxes or charges of  any kind imposed on or in connection with 
importation or exportation; 
(c) Fees and charges imposed by customs and other [border][governmental] agencies, on 
or in connection with importation, exportation [or transit]; 
(d) Rules for the classification and valuation of products for customs purposes [as well 
as, if readily available, examples or illustrations of such classifications and 
valuations]; 
(e) Laws, regulations [and administrative rulings of general application] relating to rules 
of origin [, as well as, if readily available, examples or illustrations of such determinations of origin]; 
(f) Import, export or transit restrictions or prohibitions; 
(g) Penalty provisions against breaches of import, export or transit formalities; 
(h) Appeal procedures; 
(i) Agreements or parts thereof with any c ountry or countries relating to importation, 
exportation or transit; 
(j) Administrative procedures relating to the imposition of tariff quotas [including quota 
size, in and out of quota rates, ope ning dates, allocation methods, licensing 
procedures and requirements, levels of  utilisation, and additional terms and 
conditions, including any requirements imposed by state-importing authorities or other government bodies]. 
1.2 General Reservations
1:  Nothing in these provisions shall be construed as requiring: 
 
(a) The publication or provision of information other than in the language of the Member 
except as stated in paragraph 2.2;  or 
(b) Members to disclose confidential informa tion which would impede law enforcement 
or otherwise be contrary to the public interest or would prejudice the legitimate 
commercial interests of particular enterprises, public or private.  
                                                      
1 This paragraph may be dropped at a later stage if th is aspect is properly dealt with in a cross-cutting 
manner throughout the TF Agreement. TN/TF/W/165/Rev.7 
Page 4  
 
  2. Information Available Through Internet 
2.1 Each Member shall [to the extent possible] [, for LDCs, to the extent possible,] make available 
and update as appropriate the following through the internet:  
(a) A description of its importation, exportati on and transit procedures [, including appeal 
procedures][, that informs [governments and traders and other interested parties] of 
the practical steps needed to import and export, and for transit]. 
 
(b) The forms and documents required for impor tation into, exportation from, or transit 
through the territory of that Member. 
[(c) Relevant trade-related legislation] 
[(d) Contact information of the informa tion services described in paragraph 3.1
2] 
2.2 Whenever practicable, the description referred to  in subparagraph 2.1(a) shall also be made 
available in one of the official languages of the WTO. 
2.3 Members are encouraged to make availabl e further trade-related information through the 
internet, including items referred to in paragraph 1.1. 
 
3. Enquiry Points 
3.1 Each Member [shall][should] [within its av ailable resources] establish or maintain one or 
more enquiry points to answer reasonable enquiries of  [traders and interested  parties] [governments 
and traders] [interested parties] on matters covere d by paragraph 1.1 as well as to provide the required 
forms and documents referred to in subparagraph 1.1(a). 
3.2  
Alt.1 [Members will not require the payment of a fee fo r answering enquiries.] [and/or providing forms and 
documents] Fees and charges, if any, for answ ering enquiries and providing required forms and 
documents, shall be limited in amount to the approx imate cost of services rendered. Any such fees 
and charges shall be the same for nationals of the Member concerned and for any other Member, 
except for the cost of delivery
3. 
 
Alt.2 
[Members will not require the payment of a fee fo r answering enquiries.] [and/or providing forms and 
documents] Fees and charges, if any, for answ ering enquiries and providing required forms and 
documents shall be limited in amount to the approx imate cost of services rendered.  Each Member 
shall ensure that where copies of forms and documents are requested by other Members or by traders and other interested parties in other Members, they ar e supplied at the same price, if any, which shall, 
apart from the cost of delivery, be the same for the nationals of the Member concerned or of any other 
Member.   
                                                     
 
2 "La información de contacto de los servicios de información descrita en el párrafo 4.1" in the original 
Spanish. 
3 This paragraph may be dropped at a later stage if th is aspect is properly dealt with in a cross-cutting 
manner throughout the TF Agreement.  TN/TF/W/165/Rev.7 
 Page 5 
 
 
  3.3 
Alt.1: The enquiry points shall reply to enquiries within a reasonable time period set by the enquiry points 
concerned, which may vary for enquiries b ased on their nature and degree of complexity
4. 
 
Alt.2:  
The enquiry points shall answer enquiries and provi de the forms and documents within a reasonable 
time period set by each individual Member, which may vary depending on the natu re or complexity of 
the request.  
3.4   Members involved in a regional integration [process] may establish enquiry points at the regional 
level
5 [provided that they ensure a sufficient leve l of uniformity regarding the issues covered under 
paragraph 1.1 or information on each Member involved in the regional integration is sufficiently 
available through that enquiry point.]. 
 
[3.5 [Developing] countries which are members of a customs union or involved in a regional 
integration process shall have the option of establis hing one or more enquiry points at the regional 
level6. The existence of a notified regional enquiry point would satisfy the requirements for the 
existence of a national enquiry poin t under this current provision.] 
4. Notification 
4.1 Each Member shall notify th e Trade Facilitation Committee of: 
(a) The official place(s) where the items in  subparagraphs 1.1(a) to (i) have been 
published,   and  
(b) The URLs of website(s) referred to in paragraph 2.1, as well as the contact 
information of the enquiry point s referred to in paragraph 3.17.  
ARTICLE 2:  PRIOR PUBLICATION AND CONSULTATION 
1. Interval between Publication and Entry into Force 
1.1 Each Member shall[, to the extent practicable ,] ensure that a reasonable interval is provided 
between the publication [or, where appropriate, pre- publication] of new or amended [trade-related] 
[and][customs] laws or regulations and their entry into force.  
1.2 [Changes to duty rates or tariff rates are excluded from this provision.] 
                                                      
4 "dependiendo de la complejidad o la naturaleza de la solicitud." 
5 This paragraph may be dropped at a later stage if th is aspect is properly dealt with in a cross-cutting 
manner throughout the TF Agreement. 
6 It is understood that individual Members benefitin g from these recommendations will continue to be 
legally responsible and accountable for their individual notifications and other obligations under these 
Agreements. 
7 This paragraph may be dropped at a later stage if th is aspect is properly dealt with in a cross-cutting 
manner throughout the TF Agreement. TN/TF/W/165/Rev.7 
Page 6  
 
  2. Opportunity to Comment on New and Amended Rules  
2.1 Each Member shall [, to the extent practicab le,] [, as appropriate,] provide opportunities and a 
reasonable time period to traders and other interested  parties [within its territory] to comment on the 
proposed introduction or amendment of [trade-r elated] [customs] laws and regulations.   
 3. Consultations 
3.1  Each Member shall, as appropriate, provide for regular consultations between border agencies 
and traders or other stakeholders within its territory. 
ARTICLE 3:  ADVANCE RULINGS 
1. Provision of Advance Rulings 
1.1 Each Member shall issue an advance rulin g [in a reasonable, time bound manner] [in a 
reasonable time not exceeding a ma ximum period of 150 days] to [[an applicant][applicants with legal 
representation in the Member concerned]] submitti ng a written request which contains all necessary 
information.  A [Member] [the competent authorit y of a Member] which declines to issue an advance 
ruling shall promptly notify the applicant in writing, setting out the relevant facts and the basis for its 
decision. 
 
[Provided that no application shall be rejected under this paragraph unless an opportunity has been 
given to the applicant of being heard.]   1.2 The competent authority may decline to issu e an advance ruling to an applicant where the 
question raised in the application: 
 
(a) is already pending in the applicant's cas e before any governmental agency, the 
appellate tribunal or any court; 
(b) has already been decided by the appellate tribunal or any court.   
1.3 The advance ruling shall be valid for a reasona ble period of time after its issuance unless the 
law, facts or circumstances supporting the original advance ruling have change d.  In cases where the 
advance ruling was based on [false,] incorrect or mi sleading information, the competent authority may 
revoke, modify, invalidate [or nullify] the ruling [with retroactive effect].   
 1.3bis Where the competent authority revokes, modifi es, invalidates or nullifies the advance ruling, 
it shall provide written notice to the applicant setting out the relevant facts and the basis for its 
decision.  
 1.3ter  [On a request received from the applicant, the competent authority shall, before pronouncing 
the advance ruling, provide an op portunity to the applicant of [p resenting their illustrations] [being 
heard], either in person or through a duly authorized representative.]  
 
[The advance ruling pronounced by the competent authority shall be binding only   (a)  on the applicant who had sought it   
(b)  and the commissioner of customs and the customs authorities subordinate to him in 
respect of the  applicant]  
  TN/TF/W/165/Rev.7 
 Page 7 
 
 
  1.4 A Member shall publish, at a minimum: 
 
(a)  The requirements for the application for an advance ruling, including the information 
to be provided and the format. 
 
 (b)  The [standard] time period by which it will issue an advance ruling; and 
 
(c)  The length of time for which the advance ruling is valid. 
1.5 A Member [shall][may] provide, upon the written request of an applicant, an administrative 
review by the issuing authority [or a higher authority], of the advance ruling or the decision to revoke, 
modify, invalidate or nullify the advance ruling8.   
 1.6 A Member shall endeavour to make informa tion publicly available on advance rulings which 
it considers to be of significant interest to other interested parties, taking into account the need to 
protect commercially confidential information. 
 
1.7 Definitions:  
[An advance ruling is a written decision provide d by a Member, [according to its domestic 
legislation], to an applicant prior to the importa tion of a good covered by the application that sets 
forth the treatment the Member, [where possible or a pplicable] shall provide to the good at the time of 
importation [or exportation] with regard to: [t he following, where they are implemented by 
Members:] ] 
(a) The good's tariff classification [[including] the applied duty rate for the product [or, 
where appropriate, the way the applied du ty rate for a product is calculated]]; 
[(b) The appropriate method, and the application of the method, to be used for 
determining the customs value under a particular set of facts;] 
[(c) The application of the Member's require ments for duty drawback, deferral, [or other 
relief from customs duties];] 
[(d) The application of the Member's requirements for quotas, including tariff quotas;]  [(e) The origin of the good;] [(f) Additional matters for which a Member c onsiders it appropriate to issue an advance 
ruling;] 
[(g) The fees and charges that will be applied [[[or] [and]], where appropriate, information 
on the way such fees and charges are calculated.]] 
 An applicant is an impor ter, exporter [or producer],  or a representative thereof [who meets the 
criteria specified in the national legi slation] [of the importing Member]. 
 
 
                                                     
 
8 [A Member is not required to provide a [[judici al] [right of]] appeal of an advanced ruling or a 
decision to revoke or modify an advance ruling.] 
 TN/TF/W/165/Rev.7 
Page 8  
 
  ARTICLE 4:  [[APPEAL]  [REVIEW]]  PROCEDURES 
1. Right of Appeal  
1.1 Each Member shall provide that any person to whom [the] customs [or another relevant 
border agency] issues a [an administrative] decision  [or order] has the right, within its territory, 
without penalty, to: 
(a) administrative appeal  [independent of the employee or office] [before an authority 
higher than [and independent of] the authority issuing the decision or order][[at a level higher than and] independent of the officer that issued the decision [or order]] and[/or] 
(b) judicial appeal [of the decision or order] 
1.2 The legislation of each Member may require administrative appeal to be initiated prior to 
judicial appeal. 
1.3 Members shall ensure that their appeal pr ocedures [are non-discriminatory and] are carried 
out in a non-discriminatory manner [and that info rmation concerning such procedures is made 
available in such a manner as defi ned in subparagraph 1.1(h) ]. 
1.4  Members [[shall][may]] ensure that custom s [and other relevant border agencies] adopt and 
maintain [set][indicative] periods of time [as specif ied in national legislation] for review and, where 
necessary, correction of their decisions under the appeal procedures. 
[In a case [of undue delay under procedures ment ioned under subparagraph 1.1(a)] [where the 
decision is not given within set periods as specified in national legislation], the appellant shall have 
the right to bring the case to [the next higher administrative level or judicial appeal] [subject to the 
national legislation of a Member]]. 
Alt.  [Members shall, under their appeal procedures, provi de for review and, where necessary, correction of 
decisions or orders issued by the Customs [and other relevant border agencies] within a period 
specified in national legislation.]  
[1.5  
Alt.1 Members shall ensure that customs and othe r relevant border agencies afford opportunities to 
traders, upon request, to receive information concer ning administrative decision such as the reasoning 
of the decision , including applied laws and regulations. 
Alt.2 Upon request, Members shall provide to the pers on[s] directly affected by [a] decision or order 
of the customs [or another relevant border agencies ] the reasons for such decision or order within a 
period specified in national legislation.] 
[1.6  Members [[shall][may]] ensure that cu stoms and other relevant border agencies receive 
grievances from traders [whose consignment is under discussion] concerning the administrative 
decision they are addressed to. ]  TN/TF/W/165/Rev.7 
 Page 9 
 
 
  [1.7 The decisions of administrative and judici al tribunals under paragr aph 1.1 shall govern the 
practice of customs and other relevant agencies thr oughout [their jurisdiction] [the territory of the 
Member]. 
2. Appeal Mechanism [in a Customs Union] [that is a WTO Member] 
[2.1 There shall be a mechanism [[for redress of ][to address]] adverse findings of inspection 
authorities [at the import points of a customs union] [that is a WTO Member].  [In order to ensure 
quick and uniform appellate decisions, appeals agains t findings [of inspection authorities] at the level 
of a member state of a customs union [that is a WTO Member] shall be heard and decided at the customs union level.]  [Such appellate decisions sh all be binding on the inspection authorities of all 
member states of a customs union.] [that is a WTO Member]] 
2.2  [The decisions of administrative and judicial tribunals under paragraph 1.1 shall govern the 
practice of customs and other relevant agencies th roughout the territory of [[the] [each]] Member. 
[including any Member that is a customs union] ] 
Alt 2
9 ( for both 2.1 and 2.2) 
[The highest appeal level available to a trader sh all have the authority to issue decisions across the 
territory of the whole member with a view to  achieving uniformity in administrative/customs 
procedures to the extent possible.] 
[Customs unions should progressively adopt the provisions contained in paragraph 2.1] 
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY,  
NON-DISCRIMINATION AND TRANSPARENCY 
[1. Import Alerts/Rapid Alerts 
 
Alt 1 
[1.1       A Member [[may] [will]] introduce [or ma intain] [in its domestic regulatory regime] a system 
of import alert/rapid alert to [address risk related to] [animal health, plant health and food safety] [monitor and ensure the quality of] impo rted [goods, especially] food products.] 
 
Alt. 2 
1.1 Where a Member introduces or maintains a system  of import alert/rapid alert [in cases of risk] 
[[related to animal health, plant health and fo od safety] [related to food safety]] the following 
disciplines shall apply:  
[1.2] [1.1.a] A Member shall apply an import alert/rapid alert system [for agricultural imports] 
only on the basis of established positive evidence of, [or reasonable doubt of] violation of the 
prescribed objective standards by imports from the country/exporter concerned [This system will be 
applied only if it is based on intern ational reference standards.].  
[1.3] [1.1.b] Alt. 1 Once a Member issues an aler t notification, the Member shall ensure that 
special inspections are based on uniform objective sta ndards. The Member shall also ensure that such 
inspections are conducted in a uniform manner [at a ll import points throughout the territory of the 
Member.] 
                                                     
 
9 The purpose of keeping the A lternate is to provide ideas. TN/TF/W/165/Rev.7 
Page 10  
 
  Alt. 2  [Where the competent authority of the importing country ascertains, through the rapid alert 
system and on the basis of scientific evidence, that a cosnignment does not meet the objective 
standards prescripbed by the importing country, it shall notify the competent authority of the exporting country]. 
[1.4] [1.1.c] A Member shall promptly terminate [a n] [the] alert [notification] and its consequent 
actions if circumstances giving rise to the al ert notification no longer exist, or if changed 
circumstances can be addressed in a less trade rest rictive manner.  [Circumstances giving rise to an 
alert notification would be deemed to no longer exis t if [six] successive consignments imported from 
the country/exporter [Member] concerned have fu lfilled the prescribed objective standards, after 
issuance of the [alert notification].] 
[1.5] [1.1.d] A Member shall publish the announcement of termination of an [alert notification] in a 
non-discriminatory and easily accessible manner [within 15 days from the date of decision to terminate the [alert notification].] 
Definitions 
 
Import alert/rapid alert system is a border contro l mechanism to monitor and ensure the quality of 
imported [agricultural] goods [in cases of risk related to food safety].  The system is operated through 
issuance of an alert notification by a Member to concerned authorities for special inspection of goods 
covered under the alert notification
. 
 
2. Detention 
 
2.1  
Alt.1 A Member [[shall][may]] [[notify] [inform]] th e importer or his authorized agent promptly in 
case of detention of imported goods for inspection by Customs or other competent authority. 
[Alt. 2 In case of detention of imported goods for inspection by the competent authority of the 
importing country, it shall directly and immediately inform the competent authority of the exporting country by any means of communication, and shall promptly provide the importer or his authorized agent with information regarding the detention.]  
[3. Test Procedures  
3.1 A Member shall grant an opportunity for a conf irmatory test in case the test result of a sample 
shows an adverse finding. 
3.2 A Member shall prescribe a procedure for conducting a confirmatory test. 3.3 A Member shall publish names and a ddresses of accredited laboratories in a non-
discriminatory and easily accessible manner, where confirmatory tests can be carried out. 
[If it does not have duly accredited laboratories, the importer or exporter concerned may have 
recourse to any accredited regional or international laboratory.] 
3.4 Findings of a confirmatory test shall be va lid and accepted uniformly throughout the territory 
of the Member.] 
[In the event of any discrepancy between the r esults of the tests conducted by the competent 
authority of the importing country and the accr edited independent laboratory, the competent  TN/TF/W/165/Rev.7 
 Page 11 
 
 
  authorities of both parties shall establish contact as quickly as possible in order to institute the 
necessary administrative measures to resolve the situation.]  
ARTICLE 6:  DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN 
CONNECTION WITH IMPORTATION AND EXPORTATION10 
1. Disciplines on Fees and Charges Imposed on  or in Connection with Importation and 
Exportation 
1.1 The provisions of this article shall apply to all fees and charges (other than import and export 
duties and other than taxes within the purview of  Article III of GATT 1994) imposed by [[customs 
and other governmental agencies] [Members]] [or bodi es that act on behalf of  governmental agencies 
on matters of customs intervention]11 on or in connection with impor tation or exportation of goods.  
Such fees and charges shall be imposed only for services rendered in connection with importation or 
exportation of goods or for any fo rmality required for undertaking such importation or exportation. 
[1.2  Fees and charges shall be limited in amount to the approximate cost of the services rendered.] 
[The cost of services rendered shall be understood to  refer broadly to all costs related to the provision 
of services including reasonable infrastructure-related,  capital cost recovery, and continuing personnel 
training, equipment and software upgrades a nd maintenance related costs and expenses.] 
[1.3  No fees or charges [shall][should] be levied on an ad valorem  basis,[ unless they are in 
amount less than the approximate cost of the services rendered.]] 
1.4  Information on fees and charges shall be pu blished in accordance with Article 1 of this 
Agreement.  This information shall include the fees and charges that will be applied, reason for such 
fees and charges, the responsible authority and when and how payment is to be made. 
1.5  An adequate time period shall be accorded between the publication of new or amended fees 
and charges and their entry into force except in urge nt circumstances [or] when justified by legitimate 
public policy objectives. Such fees and charges sha ll not be applied until in formation on these has 
been published. 
1.6  Each Member shall periodically review its fees and charges with a view to reducing their 
number and diversity, where practicable. 
 
2.  Penalty Disciplines 
2.1 [Each Member shall ensure that penalties for a breach of a customs law, regulation, or 
procedural requirement are imposed only on the [[party] [persons]] [legally] responsible for the 
breach.] 
 
2.1bis  The [severity of the] penalty imposed shall depend on the facts and circumstances of the case, 
[including the record of the party in its dealings w ith customs, and shall be [based on] [commensurate 
with] the degree and severity of the party’s breach]. 
 
[2.2 Each Member shall provide that any penalty for minor breaches of customs laws, regulations 
and procedural requirements shall be no greater than necessary to serve merely as a warning to avoid future breaches.]   
                                                     
 
10 Members reserve the right to make proposals to tr eat fees and charges in co nnection with transit in 
this article depending on their final treatment in Article 11 on transit. 
11 This bracket can be removed once the issu e is addressed in a cross-cutting manner. TN/TF/W/165/Rev.7 
Page 12  
 
  [2.3 Each Member shall ensure that it  maintains procedures to avoid conflicts of interest in the 
assessment and collection of penalties and duties. No portion of the remuneration of a government 
official shall be calculated as a fixed portion or percentage of any penalties or duties assessed or 
collected [other than the rewards approved under the national legislation]. ] 
 
2.4 Each Member shall ensure that when a pe nalty is imposed for a breach of customs laws, 
regulations, or procedural requirements, an expl anation in writing is provided to the [legally 
responsible party] upon whom the penalty is imposed [
specifying the nature of the breach, the 
products and/or means of transport involved[[, a nd how the penalty amount was determined][why the 
penalty was imposed]]. 
[2.5 Each Member shall [provide [for the waiver or reduction] [its customs administration with the 
authority to reduce] penalties [, where possible, ] which would have othe rwise been imposed on a 
legally responsible party, when that] [allow a] party [who] voluntarily discloses the circumstances of a 
breach of customs laws, regulations, or procedural requirements prior to the discovery by the customs 
administration of the breach [to raise such disclos ure for mitigation purposes].  Where the disclosing 
party can correct the breach, a Member may require th at the party correct it within a reasonable period 
of time, including paying any duties, taxes, and fees owed.]  [2.6 Each Member shall establish or maintain j udicial, arbitral, or administrative tribunals and 
procedures for prompt review and, where warrante d, correction of final administrative actions 
regarding matters covered by this Article.  Such tr ibunals shall be impartia l and independent of the 
office or authority entrusted with administrative enforcement and shall no t have any substantial 
interest in the outcome of the matter.
12] 
[2.7 Each Member [[shall] [is en couraged to]] specify a fixed, finite period within which it may 
initiate penalty proceedings in connection with a bre ach of a customs law, regulation, and procedural 
requirements.] 
[2.8 "Party legally responsible for the breach" or "legally responsible party" is the natural or 
juridical person(s) that has the obligation to comp ly with a customs law, regulation or procedural 
requirement.] 
[2.9 "Minor breaches" shall mean omissions or mistakes, including mistakes in complying with a 
customs law, regulation or procedural requirement, including a mistake in copying, inputting or transmitting information, obviously made wit hout fraudulent intent or gross negligence.] 
[2.10 For the purpose of Article 6.2, the term "pen alties" shall mean civil or administrative 
penalties.  That term shall not include criminal penalties, except where a Member’s law provides [only] for criminal penalties for breaches of custom s laws, regulations and procedural requirements.] 
ARTICLE 7:  RELEASE AND CLEARANCE OF GOODS 
1. Pre-arrival Processing 
 
[1.1 Each Member shall adopt or maintain pro cedures for traders [with good compliance records] 
to submit import documentation, [o r data] and other required informa tion or, where appropriate, their 
electronic equivalent, to customs [and other releva nt border agencies] for examination prior to the 
arrival of goods [and the means of transport] [, where appropriate,] with a view to expediting the 
[release] [clearance] of goods upon arrival.] 
 
                                                     
 
12 This language may be dropped from the proposal should it be adequately addressed in the context of 
the Article X proposals on appeal procedures.  TN/TF/W/165/Rev.7 
 Page 13 
 
 
  [1.2  With respect to vessels subject to proce dures for the declaration (by manifest or similar 
document) of the vessel and its cargo, such procedures shall be applied prior to the vessels' arrival, so 
as not to unduly delay the vessel and the unloading of its cargo.]  1.3  Members [[shall, as appropriate,] [are encour aged to]] provide for a dvance electronic lodging 
of documents in electronic format and for pre-arrival processing of such documents. 
 [1.4  For pre-arrival processing purposes, Member s may require (additional) documentation  and 
data (such as tracking notes) only to the extent that such documents and data (including tracking notes) are necessary for risk management purposes,  and to facilitate the e xpedited release of goods 
upon arrival.] 
 
2. Separation of Release from Final Determination and Payment of Customs Duties, Taxes, 
Fees and Charges    
2.1 [ Each Member [shall] [is encouraged to] adopt  or maintain procedures [providing][allowing] an 
importer or its agent [the opportunity] to obtain the release of goods prior to final determination and 
payment of customs duties, taxes, fees and char ges, upon provision of sufficient guarantee [as 
determined by the Member itself] [where these are not determined at or prior to arrival] [where there 
is delay in the final determination of cu stoms duties, taxes, fees and charges].] 
 
[2.2. 
Alt. 1:  Where [all regulatory requ irements have been me t and where], upon arrival of the goods, there 
is a delay in the final determination of customs du ties, taxes, fees and charges, each Member shall 
allow an importer or its agent to obtain the release of goods [as soon as possible after their arrival and] 
prior to such determination, upon provision of sufficient guarantee in the form of a surety, a deposit or 
some other appropriate instrument which shall not exceed a [reasonable][ maximum] estimate by 
Customs of the customs duties, taxes, fees and ch arges for which the goods may be liable.   [This 
guarantee shall not represent an indirect protection to domestic products or a taxation of imports for 
fiscal purposes.].[In cases where an offence has been detected, a guarantee may be required for the 
fine and penalty that may be imposed.] 
 
Alt. 2: [In cases where there is a delay in the fina l determination of customs duties, taxes, fees and 
charges on imported goods and, when no offence in  relation to the said goods has been detected, 
Members shall allow the importer to withdraw them  from Customs if, where so required, the importer 
provides sufficient guarantee in the form of a surety, a deposit or some other appropriate instrument as 
determined by the Member, covering the ultimate pa yment of Customs duties, taxes, fees and charges 
for which the goods may be liable.  In cases where an offense has been detected, a guarantee may be 
required for the fine and penalty, which may be imposed.] 
 
2.3   Alt. 1: [Once the Member has determined that its  requirements for customs duties, taxes, fees and 
charges have been satisfied, [and all regulatory re quirements have been met] the guarantee for the 
goods shall be discharged [without delay, unless the guarantee covers multiple transactions]].  
 
Alt. 2 [The guarantee shall be discharged wit hout delay when it is no longer required.] 
 
2.4.  
[Alt.1: Nothing in these provisions shall affect the right of a Member to examine, detain, seize, confiscate or refuse entry to goods, [to require a guarantee for another purpose,] or to carry out post-
clearance audits in a manner not otherwise in consistent with the Member’s WTO rights and 
obligations. [This article is not intended to cover cas es which involve violations  of Members' laws or 
fraud: in such situations, the release of the goods should be governed by Members' laws.]] TN/TF/W/165/Rev.7 
Page 14  
 
  [Alt. 2:  Nothing in these provisions shall affect the right of a Member to examine, detain, seize or 
confiscate or deal with the goods in any manner not otherwise inconsistent with the Members WTO 
rights and obligations.]]   
3. Risk Management 
 3.1 Members shall apply, to the extent possibl e, risk management to customs control in 
connection with importation, exportation [and transit].  
 [Bis:  A Member shall apply a common risk management system across its entire territory [to the 
extent possible].] 
 
3.2 Members shall concentrate customs contro l [and other border controls], [including
 
documentary examinations and physical inspections ,] on high risk consignments while expediting the 
[[clearance] [release]] of low risk consignments.  
[3.3   In applying risk management, Members shall examine imported, export [and transit] goods 
based on appropriate selectivity criteria13 [in order to provide compliant traders with greater 
facilitation and expedited customs procedures]] 
3.4 Risk management shall not be [designed or applied in a manner as to create arbitrary or 
unjustifiable discrimination between Members under the same conditions or a disguised restriction on 
international trade.] 
[3.5  To the extent possible, double controls shall be avoided in the release of goods between 
members of a customs union when this is undert aken in entry or exit of the countries.] 
[3.6 Definitions:  
(a) Risk means the potential for non-compliance w ith customs and/or other relevant laws. 
[connected with the entry or exit of goods from a country] 
(b) Risk Management means the systematic a pplication of management procedures and 
practices providing customs and other relevant border agencies with the necessary 
information in order to address movements or consignments which present a risk. 
(c) Customs Control means measures applied by the customs to ensure compliance with 
the laws and regulations which the Cu stoms is responsible for enforcing.] 
4. Customs Audit 
Definition 
 
Alt.1 Customs audit means the [audit] conducted by the customs [for customs purposes] [following customs release [and during a determined period of  time] ] [on the basis] of the account books and 
vouchers, customs declaration documentations or data, commercial documen ts [and goods] of the 
[[traders] [importers, consignees or their representa tives]] including electronically stored information 
                                                     
 
13 [The selectivity criteria as a basis for identifying risk may include inter alia  the specific commodity 
code, country of origin, country whence consigned or shipped, [licensing indicator,] [nature of the goods,] value of goods, compliance level or status of traders, type of means of transport and the goods' purpose of the stay in 
the Customs territory.]  TN/TF/W/165/Rev.7 
 Page 15 
 
 
  [ [[for compliance with customs legislation]14 [with the purpose to identify [the authenticity and 
validity of the trade]] ].[[and guarantee th e compliance with customs legislation.]] 
 Alt.2  [Customs audit is the process whereby th e examination and verification of the goods is 
conducted by Customs before, during and after rel ease of the goods, within a specified period of 
time.] 
 
4.1 [With a view to expediting the release of goods  at borders] Members shall [, where possible,] 
[without any prejudice to the audit conducted by th e constitutional audit] [adopt customs audit] [, 
especially post-clearance audit,] [with a view to expediting the release of [goods] [[located in the 
primary zones of customs jurisdiction] [at borders]]. 
4.2 If a Member adopts customs audit, it shall [subj ect to domestic law] ensure that the customs 
audit does not infringe upon the [legitimate] [[l egal interests][rights]] of the persons 
[[concerned][audited]]15. 
 
4.3 The customs audit shall be implemented in a transparent manner.  Members shall notify the 
persons [[concerned] [audited]] of the result of th e case, the rights and obligations it has, [the 
remedies available under the law to the person audite d] and the evidences and reasons for the result.   
 4.4       Members acknowledge that the informati on obtained in customs audit may be used in further 
administrative or judicial procedures 
4.5 Members shall, wherever practicable, use the result of customs audit in applying risk 
management and identifying authorized traders. 
4.6 Members may conduct customs audit through me thods of regular audit and targeted audit to 
identify the risk and assess the compliance of traders.] 
5. Establishment and Publication of Average Release [and Clearance] Times
16 
5.1 Members [[shall][are encourag ed to]] measure and publish their average release time of goods 
periodically [in a consistent manner] [for major cust oms offices] [for the benefit of traders], [where 
appropriate, using such tools as developed by the WCO] [using tools such as the WCO Time Release 
Study]17. 
[5.2 Members shall endeavour to continuous ly reduce such average release time.] 
5.3 In case of an undue delay in the release of goods  with respect to the average time published, 
Members are encouraged to provide to traders the re asons for the delay whenever there is a request to 
so provide in writing.  [except when such notif ication would impede the pursuance of legitimate 
policy objectives or other limited circumstances that are made public]. 
                                                      
14 "(...) respect de la législation douanière" in the original French. 
15 ["Persons concerned" include, importer, consignee[s] [exporter, consignor] or its agent[s].] 
16 This section does not apply to a member where imported goods are generally released instantly on 
arrival. 
17 Each Member may determine the scope and method ology of such average release time measurement 
in accordance with its  needs and capacity.  TN/TF/W/165/Rev.7 
Page 16  
 
  6. [Authorized [[Traders][Operators]]] 
 
6.1  Each Member [shall][may] apply simplifi ed import and export [and transit] formalities for 
[traders][operators] [including small and medium en terprises] who meet specific criteria (authorized 
[traders][operators]). 
6.2  The specific criteria [shall][may] be relate d to compliance, or the risk of non-compliance, 
with customs requirements specified in a Member’s  laws, regulations or procedural requirements 
associated with providing a facilita tion measure under paragraph 6.3. 
They [shall][may] include: 
(a) An appropriate record of compliance w ith customs and other related laws and 
regulations, 
(b) A system of managing records to allow for necessary internal controls, and 
(c) Financial solvency, including, where appropriate, provision of a sufficient 
security/guarantee. 
[The specific criteria shall not refer to nationality,  or requirements based on the value or volume of 
the imports or exports.] 
Each Member shall publish its criteria for obtaini ng authorized [traders][operators] facilitations. 
6.3
 Facilitation measures for authorized [traders][opera tors] [shall][may] include at least [[X]][5]] 
of the following measures: 
[(a) A single goods declaration for all imports and exports in a given period;] 
(b) Reduced documentary and data requirements; 
(c) Reduced physical inspections and examinations; 
(d) Rapid release time. [(e) Deferred payment of duties, taxes, fees and charges;] [(f) Reduced guarantees;] [(g) Clearance of goods at the premises of  the authorized trader or another place 
authorized by the customs.] 
6.4 The specific criteria to qualify as an authori zed [trader][operator] shall not be designed or 
applied so as to afford or create arbitrary or unjustifiable discrimination between [traders][and][operators] where the same cond itions prevail, [or a disguised restriction on 
international trade.]  
[6.5 Members shall develop authorized [[traders] [operators]] schemes [[on the basis of][using as a 
reference]] international standards and instrument s, where such standards and instruments exist, 
except when they would be an inappropriate or in effective means for the fulfilment of the legitimate 
objectives pursued.]  TN/TF/W/165/Rev.7 
 Page 17 
 
 
  6.6 In order to enhance the facilitation measures provided to [traders][operators] Members shall 
afford to other Members the possibility to negotiate mutual recognition of authorized 
[trader][operator] schemes [on the basis of  international standards and instruments.] 
6.7 Nothing in this section precludes a Member from offering any of the above facilitation 
measures to all [traders][operators]. 
 
7. Expedited Shipments 
7.1 Each Member [[shall][may]] adopt or mainta in procedures allowing for expedited release of 
at least those goods entered through air cargo facilities to persons that apply fo r such treatment, while 
maintaining customs control.18  If a Member employs criteria li miting who may apply, the Member 
may, [in published criteria,] require that the appli cant shall, as conditions for the application of the 
procedures described in paragraph 7.2 to its expedited shipments:   
(a) Provide adequate infrastructure[, in cluding devices for matching between the 
screening results of goods and their declara tion information,] [and reimbursement of 
customs-related expenses
19 to allow customs to process its expedited shipments], in 
cases where the applicant fulfils the Member 's requirements for such processing to be 
performed at a dedicated facility; 
(b) Submit in advance of the arrival of an expedited shipment the information necessary 
for release; 
(c) Be assessed fees limited in amount to the approximate cost of services rendered in 
providing the customs procedures in paragraph 7.2; 
(d) Maintain a high degree of control over expedited shipments through the use of 
internal security, logistics, and tracki ng technology from pick-up to delivery; 
(e) Assume liability for payment of all customs duties, taxes,  and fees and charges to the 
customs authority for the  goods; 
(f) Have a good record of compliance with customs and other related laws and 
regulations; 
[(g) comply with other conditions directly related to the effective enforcement of the 
Member’s laws, regulations and procedural  requirements, if necessary for reasons 
attributable to differences between the Memb er’s expedited release procedures and its 
non-expedited release procedures.] 
[h. registration with relevant administrations within the cust oms territory subject to the 
domestic legislation;   
i. fulfil the obligations of  visual examinati on of goods in receipt thereof for the purpose 
of trade security; 
j. actively report suspicious information to  the customs to ensure the compliance with 
relevant laws a nd regulations; and 
                                                      
18 In cases where a Member has an existing procedure that provides the treatment in paragraph 2, this 
provision would not require that Member to introduce separate expedited release procedures. 
19 Consider reimbursement of customs-related expenses at non-dedicated facilities. TN/TF/W/165/Rev.7 
Page 18  
 
  k. assume liability to customs for the goods  in the same manner as if it is the sole 
carrier.] 
7.2 Subject to subparagraphs 7.1 and 7.3
20, the expedited release procedures shall: 
 
(a) Allow, prior to the arrival of an expe dited shipment, for the submission and 
processing, including through electronic means, of information necessary for the release of the shipment
21; 
(b) Minimize the documentation required for the release of expedited shipments, [as 
appropriate], [including, to the extent possible, providing for release based on a single 
submission of information on all goods of de minimis  value in the expedited 
shipments;] 
(c) Provide for expedited shipments to be re leased under normal circumstances within 
[[3][6][24][48] hours][a reasonable period of time] [consistent with national rules and 
procedures] after arrival provided the in formation required for release has been 
submitted; 
[(d) Apply [[without regard to weight or va lue][with respect to the nature of the goods]], 
[without prejudice to the right of the Member to differentiate documentation requirements based on value or consider value as part of its risk management decisions] [unless provided under national legislation];] 
[(e) Allow [under conditions deemed fit by the customs] for the release of expedited 
shipments before and without prejudice to the final determination and payment of the 
applicable customs duties, taxes, fees and charges owed, if, where so required, 
sufficient guarantee is provided in the form of a surety, a deposit, or some other appropriate instrument, covering the ultimat e payment of the customs duties, taxes 
and fees in connection with the importation of the expedited shipments
22;] and 
[(f) Provide for a de minimis shipment value[, to the extent  possible,] for which customs 
duties and taxes will not be collected [aside from certain prescribed goods]23.] 
[7.3 Nothing in these provisions shall affect the right of a Member to detain, seize, examine, 
confiscate or refuse entry to goods, or to carry out post-clearance audits, in a manner not [otherwise] 
inconsistent with the Member's WTO rights and oblig ations, including in connection with the use of 
risk management systems.  Further, for goods subj ect to licensing or similar regulatory requirements, 
nothing in these provisions shall prevent a Member  from collecting customs duties or taxes or, from 
requiring as a condition for release, both the submissi on of additional information and the fulfilment 
of non-automatic licensing requirements.] 
                                                      
20 This addition is intended to make clear that the treatment in paragraph 7.2 need not be provided if the 
conditions in paragraph 7.1 have not been met or, as provided in paragraph 7.3, if authorities consider it 
necessary to obtain additional information or conduct screening or examine goods.  Also, paragraph 7.3 has 
been modified to confirm that expedited treatment need not be provided to restricted goods. 
21 This language may be dropped from the proposed article should it be adequately addressed in the 
context of the proposal on release and clearance. 
22 This language may be dropped or modified in light of the language used in Article 7.2, release and 
clearance. 
23 By virtue of the fact that the goods described in the last sentence of paragraph 7.3 need not be 
provided expedited treatment, the de minimis  provision would not interfere with collection of taxes of such 
goods (e.g., liquor).  Furthermore, this provision would not require Members to introduce separate de minimis  
shipment value for goods subject to expedited release procedures.  TN/TF/W/165/Rev.7 
 Page 19 
 
 
  ARTICLE 8:  CONSULARIZATION 
[1. Prohibition of Consular Transaction Requirement 
 
1.1 A Member shall not require a consular transaction24, including any related fee or charge, in 
connection with the importation of any good.  [To ensure the authenticity of all commercial 
documentation, the Member should strengthen customs cooperation.] ] 
ARTICLE 9:  BORDER AGENCY COOPERATION 
1. Coordination of Activities and Requirements of [all] Border Agencies 
 
1 A Member shall ensure that its authorities a nd agencies responsible for border controls and 
procedures dealing with the importation, exportation and transit of goods cooperate with one another 
and coordinate their activities in order to facilitate trade. 
2. [A Member shall [endeavour to] ensure that its authorities and agencies responsible for border 
controls and procedures dealing w ith the importation, exportation a nd transit of goods harmonize their 
procedures.] 
3. Members shall, [to the extent possible and practical] cooperate with other Members with 
whom they share a common border and, [to the extent possible and practical,] coordinate procedures at border crossings to facilitate cross-border trad e.  Such cooperation and coordination may include: 
(i) Alignment of procedures and formalitie s including working days and hours 
[(ii)  Development and sharing of common facilities; (iii)  Joint controls, 
(iv) [the establishment of one stop border post control] 
(v) Establishment of expedited processes for goods in transit, and transit-only 
infrastructure, such as transit lanes or berths25 
(vi) Exchange of information [in accordan ce with national legislation] [for conducting 
joint controls and recognition of inspection results]] 
[ARTICLE 9 BIS:  DECLARATION OF TRANSHIPPED OR IN TRANSIT GOODS] 
[DOMESTIC TRANSIT] 
Alt. 1 
[When goods being imported ha ve a final destination in the territory of that Member other than the 
port of entry,][Members shall permit [the declar ant to declare the goods for the relevant import 
customs procedure at the customs office most conveni ent for that purpose,] [that transit or transhipped 
                                                     
 
24 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."   
25 Subject to how transit is covered in the Agreement, one might have to revisit transit in this article and 
decide whether to change the language or delete it if covered elsewhere. TN/TF/W/165/Rev.7 
Page 20  
 
  goods are declared for the relevant import customs procedure at the customs office of destination or 
the customs office] [where these cu stoms formalities can be fulfilled in the territory of destination.] 
 Alt. 2 
[Where any goods imported at a customs station of any Member are mentioned in the import 
manifest/report as [for transhipment to][destined for] any other customs station of the Member, the 
Customs [may][shall] allow the goods to be [moved under a domestic transit pr ocedure] [transhipped] 
to that customs station, without payment of duty, subject to such conditions as may be prescribed in 
this behalf.]  
[Consignments which are being transhipped
26 shall be subject to less one rous customs procedures than 
those applied to traffic in transit.]  
ARTICLE 10:  FORMALITIES CONNECTED WITH IMPORTATION AND 
EXPORTATION  
1. Review of Formalities and Documentation Requirements 
 
[With a view to minimizing the incidence and comp lexity of import, export , and transit formalities 
and of decreasing and simplifying import, expor t and transit documentation requirements:] 
1.1 Each Member [shall] [, as appropriate ,] review its formalities and documentation 
requirements relating to import, export and transit [a t reasonable and regular intervals]  taking into 
account changed circumstances, relevant new info rmation and business practices, availability of  
techniques and technology, international best practic es and inputs from interested parties.   
1.2. The Committee shall develop procedures for shar ing relevant information and best practices as 
appropriate. 
2 Reduction/Limitation of Formalit ies and Documentation Requirements 
 
[2.1 The provisions of this article shall appl y to all formalities and documentation requirements 
within the meaning of paragra ph 4 of Article VIII of GATT 1994.] 
[2.2 Members shall ensure that formalities a nd documentation requirements are applied in a 
manner as not to constitute an unnecessary obstacle to trade. 
Members shall consider whether alternative fo rmalities and requirements that can achieve the 
legitimate objectives are reasonably available, and adopt those formalities and requirements which are 
significantly less trade restrictive.] 
[2.3 Members shall, as appropriate, minimize the incidence and complexity of formalities and 
requirements relating to import, export or tr ansit, and decrease and simplify documentation 
requirements.] 
[2.4 Any such formalities or requirements shall not be maintained if the circumstances or 
objectives giving rise to their adoption no longer exist or if changed circumstances can be addressed 
in a less trade restrictive manner.] 
                                                     
 
26 Defined as " transferred under customs control from the incoming means of transport to the out-
going means of transport within the area of one Customs office ."  TN/TF/W/165/Rev.7 
 Page 21 
 
 
  [2.5 Members [shall] [are encouraged to] u se the following international trade facilitation 
standards: 
(a) UN layout key or its future updates de veloped by the WCO for national trade 
document formats; 
(b) UN Trade Data Elements Directory and its future updates developed by the WCO for 
national data elements in trade documents] 
1. [When import, export or transit formaliti es of Members require presentation of supporting 
data or documents, Members shall endea vor to accept copies of such documents.] 
2. [Where a government agency of a Member alr eady holds the original of a required document, 
any other agency of that Member shall accept a copy  authenticated by the ag ency holding the original 
in lieu of the original.] 
3. [No Member shall require translation of  supporting documents, except when necessary [to 
permit processing of the Goods declaration], as set forth in that Member’s laws or regulations.] 
4. [Nothing in these provisions shall prevent a Member from requiring original documents or 
data in the course of exercising post entry audit.] 
3. Use of International Standards 
3.1 Members [are encouraged to] [shall] use releva nt international standards or parts thereof [[as 
a reference] [as a basis]] for their importation, exportation or transit formalities and procedures, 
except as otherwise provided for in this Agreement.  
[3.2 Members are not required to use international standards when: 
(a) the WTO Member is not a signatory to such standards; 
(b) these standards are not appropriate to their development, financial or trade needs; 
(c) these standards would pose fundamental technological or infrastructural problems; 
(d) these standards would be an ineffective or inappropriate means for the fulfilment of 
the legitimate objective pursued.] 
3.3 Members are encouraged to take part, within the limits of their resources, in the preparation 
and periodic review of relevant in ternational standards by appropriate  international intergovernmental 
organizations. 
3.4 The Committee shall develop procedures for the sharing by Members of relevant information, 
and best practices, on the implementation of inte rnational standards, as appropriate. The Committee 
may also invite relevant interna tional organizations to discuss their work on international standards.  
As appropriate, the Committee may identify specific standards that are of particular value to 
Members. 
[3.5 For the purpose of this Agreement, the term  "international standards" shall be understood to 
refer to standards for facilitating trade promulgate d by the relevant international intergovernmental 
organizations whose membership is open to all WTO Members.] TN/TF/W/165/Rev.7 
Page 22  
 
  4. Single Window/One-time Submission 
4.1   Members shall, [where practicable], [end eavour to] establish or maintain a single window, 
enabling traders to submit documentation and/or da ta requirement for importation, exportation or 
transit to a single entry point. [The single window shall undertake onward distribution of the aforementioned documentation and/or data requirements to the participating authorities or agencies].  
After the examination by the relevant authorities or agencies of the documentation and/or data, the 
results shall be notified to the applicants through the single window in a timely manner.  4.2 In cases where documentation and/or data requirements have already been received by the single window, the same documentation and/or da ta requirements shall not be requested by 
[[other][participating]] or agencies except in urge nt circumstances and other limited exceptions which 
are made public.  
4.3 Members shall notify the Committee the details of operation of the single window. [4.4 Members shall, to the extent possible and practical, use information technology to support the 
single window.] 
 
[4.5 Members shall, where practicable, use rele vant international standards [and practices] as a 
basis for the single window schemes.
27] 
4.6 With regard to the scope of the participati ng authorities or agencies, and of the documentation 
and/or data requirements, Members [may] [are en couraged to] implement the single window in a 
progressive manner [[taking into account each Member 's implementation capacity] [subject to their 
requesting for and receiving from other Member(s), the requisite technical assistance and capacity 
building]]. 
5. [Elimination of] [Mandatory] Pre-ship ment and Post-shipment Inspections  
5.1  Members [where applicable] shall not re quire the [mandatory] use of pre-shipment 
inspections [as defined in Article 1 of the Agreemen t on Pre-shipment Inspection] [in relation to tariff 
classification and customs valuation]. 
 [Likewise, Members shall not require the use of post- shipment or destination inspection in relation to 
tariff classification and customs valuation. This is without prejudice to checks and controls performed 
by customs or other government agencies in the framework of risk management.] 
 
[5.2  From the entry into force of this agreemen t, Members shall [endeavour] not [to] introduce or 
apply any new requirements to use pre-shipment or post-shipment inspections [referred to in Article 
6.1] [in relation to tariff classification and customs valuation].] 
28 
 [5.3 Developing Country Members, including Least Developing Country Members, shall [to the 
extent possible] [progressively] implement the provisions of paragraph 6.1 subject to their requesting 
for and receiving from other Member(s), the nece ssary technical assistance and capacity building 
within the time period specifically  agreed with such Member(s).] 
                                                     
 
27 In case of being addressed as a cross-cutting issue, the bracketed wording will be deleted. 
28 Depending on definition of Category A provisions.   TN/TF/W/165/Rev.7 
 Page 23 
 
 
  [6. Use of Customs Brokers 
[Members [shall not] [are encourag ed to not] [may] require the mandatory use of customs brokers.] 
 [Members, if and when licensing customs brokers, sh all apply licensing rules that are transparent, 
[non-discriminatory] and reasonable. 
 
Legal persons may operate with their own in-h ouse customs broker, licensed by the competent 
authority.] 
Alt. 
[6.1 Without prejudice to paragraph 7.2, Members shall not require the mandatory use of customs 
brokers. 
6.2  Developing country Members shall eliminate any requirements for mandatory use of customs 
brokers not later than [X] years from the entry in to force of this commitment.  Least developed 
country Members shall eliminate any requirements for mandatory use of customs brokers not later 
than [Y] years from the entry in to force of this agreement.] 
[7. Common Border Procedures [and Requirements]  
 
7.1 Each Member shall apply common [[customs]] [[ and other] [border]] procedures for [release] 
and clearance of goods [at different  points of entry and exit of the same nature] throughout its 
territory. [[This shall include adoption of same sta ndards] including [fees and charges,] specifications, 
terminologies and definitions, inspectio n, sampling and test methods.]]  
[8. Uniform Forms and Documentation Re quirements Relating to Clearance] 
 
[8.1] [7.2] All documentation requirements relating to [[customs] [border] [import, export and 
transit]] procedures shall be [uniform and] [[applied]  [administered]] uniformly [at different points of 
entry and exit of the same nature] throughout the territory of a Member. 
9. Option to Return Rejected Goods to the Exporter 
 
[9.1 In case of rejection of a consignment by the competent authority of a Member on account of failure to meet certain standards, [rather than tho se of health and environmental protection]  an option 
[[shall] [may]] first be given to the importer to [[ re-export] [return]] the rejected goods to the exporter 
[subject to the conditions stipulated in the nationa l legislation of the member]; only upon failure by 
the importer to exercise this option within a reasona ble period of time, a different course of action, 
including destruction of the goods can be considered by the competent authority.  
[9.2 In the case of return of prohibited and rest ricted goods, the exporting Member shall accept the 
returned goods.] 
10. Temporary Admission of Goods/Inward and Outward Processing 
(a) Temporary Admission of Goods 
 
[Members shall allow goods, as defined in its laws and regulations, to be brought into a 
customs territory conditionally relieved, totall y or partially, from payment of import duties 
and taxes if such goods are brought into a customs territory for a specific purpose, are intended for re-exportation within a specified period and have not undergone any change 
except normal depreciation and wastage due to the use made of them.] TN/TF/W/165/Rev.7 
Page 24  
 
   (b) Inward and Outward Processing 
 
(i) Each Member shall allow inward and outward processing of goods [in 
accordance with international standards [and practices]] [subject to terms and 
conditions as may be specified in the national legislation].  
(ii) For the purposes of this Article, the term "inward processing" means the 
Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved [totally or partially] from payment of import 
duties and taxes [and trade policy measur es], on the basis that such goods are 
[[destined to be exported once having been subjected to manufacturing, 
processing or repair]
29 [intended for manufacturing, processing or repair and 
[[subsequent exportation] [receiving a different customs regime]]30]]. 
(iii) For the purposes of this Article, the term "outward processing" means the 
Customs procedure [[under which goods which are in free circulation in a Customs territory may be temporarily exported for manufacturing, processing 
or repair abroad and then re-importe d with total or partial exemption from 
import duties and taxes] [according to which goods which are in free 
circulation in a customs territory]]. 
ARTICLE 11:  FREEDOM OF TRANSIT 
1. [Goods subject to the provisions on Freedom of  Transit of GATT 1994 and of this Agreement 
include those moved [via fixed infrastructure] [, inter alia  pipelines and electricity grids]. 
1bis For greater certainty, nothing in Article V of the GATT 1994 or this Agreement shall be 
construed to require a Member: 
 
(a) to build infrastructure of any kind in its territory, or to permit the building of 
infrastructure by others, in order to facilitate the transit of goods; 
(b) [to provide access to any infrastructure for tran sit unless such infrastructure is open to 
general use by third parties. For the purpose of  this Agreement, the term "general use 
by third parties" does not include access to infrastructure granted on a contractual basis.]] 
2. [Each Member undertakes that if it establish es or maintains a State enterprise or if an 
enterprise has, formally or in effect, exclusive or  special privileges, such enterprise shall, in its 
regulations, formalities [fees] and charges – includi ng transportation charges –, on or in connection 
with traffic in transit, comply with the provisions on  traffic in transit of this Agreement [and otherwise 
act solely in accordance with commercial considerations.]]
31 
3. [[Any charges, regulations or formalities take n in accordance with GATT Article V imposed 
on or affecting traffic in transit] [All charges and regulations imposed on traffic in Transit]; 
                                                      
29 In the original Spanish the proposal is to add "destinadas a ser exportadas luego haber sido sometida 
a una...." after "ciertas mercancias" followed by "transfo rmación, elaboración o repara ción" (as currently in the 
text) but without the "y posterior exportación" at the end. 
30 "....recevoir ultérieurement en autre ré gime douanier" in the original French. 
31 This provision can be deleted to the extent that the issue will be addressed in a cross-cutting manner.  TN/TF/W/165/Rev.7 
 Page 25 
 
 
  (a) shall not be more restrictive [on traffic in transit] than necessary [to fulfil a legitimate 
objective].  
(b) shall not be maintained if the circumstances or [policy] objectives giving rise to their 
adoption no longer exist or if the changed circumstances or objectives can be addressed in a less restrictive manner.  
(c) shall not be applied in a manner that would constitute a disguised restriction on transit 
traffic. 
(d) [Each Member shall notify the Trade F acilitation Committee on the objective and 
duration of such charge, regulation or formality on a regular basis.]] 
4. [Members shall not apply discriminatory measures to goods in transit, or to vessels or other 
means of transport of other Members, for reasons of any kind. This does not exclude the right to resort 
to the exceptions already laid down in WTO Agreem ents, for valid reasons and provided that the 
measure concerned does not constitute a dis guised restriction on international trade.] 
5. [With respect to all regulations and formalities imposed on or in connection with traffic in 
transit, including charges for transportation, traffi c regulations, safety regulations and environmental 
regulations, Members shall accord to traffic in tran sit treatment no less favourable than that accorded 
to [export or import traffic/domestic tr affic/traffic which is not in transit]. This principle refers to like 
products being transported on the same route under like conditions.] 
6. [Each Member shall accord to products which will be in transit through the territory of any 
other Member treatment no less favourable than that  which would be accorded to such products if 
they were being transported from their place of orig in to their destination without going through the 
territory of such other Member.] 
7. [Members shall exempt traffic in transit fro m customs duties and from all transit duties and 
other charges imposed in respect of transit, except: 
(a) Reasonable charges for transportation (such as tolls, road charges and similar), having 
regard to the conditions of the traffic, or 
(b) [Transit charges commensurate with the admi nistrative expenses entailed by transit or 
with the cost of the service rendered.] 
(c) Any transit charge shall: 
• Only be imposed for the administrative procedures entailed or transit services 
provided in connection with the transit movement in question;  
• Not exceed the approximate administrative expenses entailed or cost of the 
transit service rendered;  and 
• Not be calculated on ad valorem  basis.] 
8. Members are encouraged to make available [ physically separate infrastructure] [transit-only 
infrastructure] (such as lanes, berths and similar) fo r traffic in transit at border crossings with heavy 
traffic. TN/TF/W/165/Rev.7 
Page 26  
 
  9. [[Customs] Transit formalities, documentation requirements [and customs controls, including] 
[and customs physical inspections], shall not be more burdensome than necessary to:  
(a) identify the goods and  
(b) ensure that transit requirements have been met] 
10. [Members shall not apply quality controls or c ontrols of compliance with technical standards 
on goods in transit.] 
11. Members shall allow and provide for advance filing and processing of transit documentation 
and data prior to the arrival of goods.
32 
12. [Once traffic in transit has been put under a tran sit procedure, it shall not be subject to further 
charges, [customs inspections], delays or r estrictions until it reaches the exit border post.] 
13. Once traffic in transit has reached the custom s office where it exits the territory of the 
Member, that office shall promptly terminate the tr ansit operation if transit requirements have been 
met. 
14. [Members may require a guarantee which shall not exceed the full amount of the duties or 
charges which may be incurred.] 
15. [Once the Member has determined that its tr ansit requirements have been satisfied, the 
guarantee shall be discharged without delay[, unl ess the guarantee covers multiple transactions.] 
16. [Where a Member requires a guarantee for goods in transit, this Member shall allow 
guarantees to be renewed for subse quent consignments once a previous  one is proved to have reached 
its destination [or made exit]].  
17. [Members shall not require the use of customs convoys for traffic in transit, except for goods 
presenting high risks. The goods subject to customs convoy requirements shall be included in Members laws or regulations  and shall be published.] 
18. Members shall endeavour to cooperate and coor dinate with one another with a view to 
enhance freedom of transit. [To this end, Members [may] [shall], as far as necessary, meet 
periodically to discuss and come to an understand ing on the fees and charges, formalities, legal 
requirements and practical operation of transit regimes relating to goods moving in transit between 
them.
33] 
19. Each Member shall [endeavour] to appoint a national transit coordinator to which all 
enquiries and proposals by other Members relating to the good functioning of transit operations can be 
addressed. 
                                                      
32 This paragraph can be removed if the scope of Article 7.1 "Pre-arrival processing" is clarified so as 
to ensure that transit is included. 
33 Several Members propose to move either all or just the second, bracketed part of the paragraph to 
Article 9 "Border Agency Cooperation".  TN/TF/W/165/Rev.7 
 Page 27 
 
 
  ARTICLE 12:  [CUSTOMS COOPERATION MECHANISM FOR TRADE FACILITATION 
AND COMPLIANCE][CUSTOMS COOPERATION]  Paragraph I  
A.  
[Members [shall] [endeavour] [in accordance with its domestic law] [may] [within the available 
resources] upon request, exchange information [and/or  documents] [on Customs matters] in identified 
cases of import, export [or transit], where there is reason to doubt the truth or accuracy of a declaration submitted by the importe r or exporter [or its agent].  
 
B.  [1. Recognizing that a Member may have to address cases where it has reason to doubt the truth or accuracy of information provided by traders in support of the declared value of imported goods; 
2. Recognizing the importance of protecting commercially confidential information in 
safeguarding the commercial interests of traders; 
3. (chapeau
34) Members may seek assistance from othe r Members in accordance with the 
following requirements:  
(a) If the Member has reasonable grounds to  doubt the truth or accuracy of the 
supporting documentation referred to in pa ragraph III:B, it may request assistance 
from the exporting Member on mutually agreed terms consistent with the 
requirements of this proposal. 
(b) The requested Member [[should][shall][ may]] offer cooperation and assistance, 
consistent with its domestic  law and procedures [within its available resources]: 
(i) If the requested Member is satisfied with the verification referred to in 
paragraph III:B; 
(ii) If the requested Member is satisfied that the required confidentiality of the 
information will be maintained;  
(iii) If the requested Member has obtained the prior consent of the person 
furnishing the information, where th ere is such a requirement under its 
domestic laws and regulations;  
(iv) If the disclosure of the information is not otherwise prohibited by the 
domestic laws and regulations of the requested Member; and 
[(v) Only to the extent that the information is available.]] 
[Paragraph II 
 
[A Member shall not require an original or copy of export declarations issued by the authorities of the 
exporting Member as a requirement for importation.]]
35 
                                                      
34 This chapeau language equally applies to all subs equent sections (in all subsequent paragraphs) 
referenced as "B", as well as to paragraphs V, IX, XIV, XV, XVI and XIX. TN/TF/W/165/Rev.7 
Page 28  
 
  Paragraph III 
 
The requesting Member shall [ensure] [present] that, [to the extent possible], all appropriate internal 
verification has been undertaken including, inter alia , verification of [the status of the 
importer/exporter] and inspection of  the relevant documents before it requests assistance from another 
Member.   
 
Paragraph IV 
The requesting Member shall provide the requested  Member with a written summary of the request, 
including: 
 
(a) [The matter at issue and reasons for the request]; 
(b) [The specific information [a nd/or documents] requested]; 
(c) [The purposes for which the Member requires the information [and/or the 
documents]]; 
(d) A confirmation that the Member had conducte d the verification required by paragraph 
III;  
(e) [The identity [and the legal mandate] [legal  powers] of the official making the 
request]; 
(f) The names and addresses of the persons to w hom the request relates, if known; and 
[(g) The applicable legal provisions in the dom estic law, including provisions relating to 
confidentiality, [of the requesting Member.]] 
Paragraph V 
The requested Member [[shall] [where practicable] [may]] [in accordance with its domestic law]
36: 
(a) Provide information only to the extent it is available in the import or export 
declaration(s) [within the available resour ces of its respective authorities] [and, if 
required, at least the details listed below: 
• Exporter; 
• Consignor; 
• Carrier; 
• Importer; 
• Consignee; 
• [Notify party]; 
• Delivery destination;  
• Country(ies) of routing, to the extent known; 
• Agent, if applicable; 
• Tariff code number; 
• Description of Goods; 
                                                                                                                                                                     
35 It was proposed to move this section to another part of the Draft Consolidated Text (such as the one   
on the GATT Article VIII -related measures). 
36 May need fine tune.  TN/TF/W/165/Rev.7 
 Page 29 
 
 
  • [UNDG Number (Dangerous Goods Code), if applicable]; 
• Type of packages identification; 
• Quantity of goods/Number of packages; 
• Total gross weight; 
• [Equipment identification number, if containerized and available]; 
• [Equipment size and type identification] 
• [Seal number, if applicable and available]; 
• [Total invoice amount]; and 
• [Unique consignment reference number.]] 
 
[(b) [Subject to the provisions in Paragr aph XVI] [If requested,] provide documents 
submitted in support of a [[goods] [import/expor t]] [Customs] declaration, such as 
commercial invoice, packing list, certificate of origin and bill of lading, in the form in 
which these are filed, whether paper or electronic;] 
[(c) Confirm that the documents provided ar e true copies of the documents submitted by 
the importer/exporter [and accepted by the requested Member];  and] 
(d) [[Provide the information] [and/or documen ts] [respond to the request]] [to the extent 
possible,] [[within a period of 90 days] [w ithin reasonable time]] from the date of 
receipt of the request.] 
Paragraph VI 
Such exchange of information [and/or docume nts] shall not require requested Members to: 
 
(a) Modify the format of their import or export declarations or their procedures; 
(b) 
 (i) Call for documents other than tho se submitted with the goods declaration[s]; 
 (ii) Initiate inquiries to obtain the information; (c) Modify the period of retention of such information [and/or documents];    (d) Introduce paper documentation where electr onic format has already been introduced; 
[(e) Provide any information for which disclos ure is not permissible under their domestic 
laws and regulations; or 
(f) Provide any information furnished by any person pursuant to their domestic laws and 
regulations where such person has not gi ven consent to the disclosure of the 
information, where there is such a requirement under its domestic laws and 
regulations.] 
[g) Translate the information [and/ or documents].] 
Paragraph VII 
 
[The request for information [and/or documents] sha ll be made available [in one of the three official 
languages of the WTO or] in a language mutually  acceptable to the requesting and the requested 
Member]. 
 TN/TF/W/165/Rev.7 
Page 30  
 
  Paragraph VIII 
 
A. 
[Information [and/or documents] exchanged shall not be  used for purposes other than that for which it 
was sought, unless the requested Member agrees otherwise] 
 
B. 
[Subject to paragraph XV], the requesting Member  shall use the information [and/or documents] 
solely for the purposes stated in the request, unless the requested Member agrees otherwise in writing. 
[The requesting Member shall be subject to any restrictions imposed by the Member providing the 
information.] 
 
Paragraph IX 
 
A. 
[First alternative 
[Any information [and/or documents] exchanged sha ll be treated as strictly confidential and shall 
[[not be disclosed to any third party except to th e extent required in [administrative or] judicial 
proceedings] [be granted at least the same level of  protection provided under the laws and regulations 
of the requested Member]].  Such information [and/or documents] shall not be [[used in a 
criminal][disclosed to any third party except to the relevant law enforcement agencies of the 
requesting Member and shall not be used as evid ence in a judicial]] proceeding unless specifically 
authorized by the requested Member.]  
Second alternative 
[Any information [and/or documents] exchanged on matters mentioned in pa ragraph I: A which are 
by nature confidential or which are provided on a confidential basis shall be treated as strictly 
confidential by the authorities concerned who sha ll not disclose it to any third party without the 
specific permission of the government providing such information or documents, [except to the extent 
that it may be required to be disclosed in th e context of judicial proceedings.]] [Exchanged 
information shall not be used as evidence in judici al proceedings unless specifically authorized by the 
requested Member.  In case the government of a re questing Member is ordered to provide such  
information as evidence for a judicial proceeding by the court or intends to disclose it to any 3rd party 
the requesting Member must ask the requested Memb er for specific authorization through diplomatic 
channels.] [The requested Member shall consider  whether the confidentiality of the information 
required will be taken care of befo re providing such information.  The requested Member shall deny 
providing such information if its laws and regulati ons will be offended by providing the information.] ] 
 
B. 
[(a) Where a Member requests information from the exporting Member respecting [the declared 
value of goods being imported], the requesting Me mber shall protect [commercially] confidential 
information.  For greater certainty, the protection of [commercially] confidential information means 
the treatment required by Article 10 of the Agre ement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade, 1994. 
 
(b) The requesting Member shall provide the info rmation only to its customs administration. In 
the case that the requesting Member is required by its domestic law to share the information with a 
governmental agency other than its customs admi nistration or in a judicial or quasi-judicial 
proceeding, the requesting Member shall [[inform the][get approval from][seek prior consent from]] 
the requested Member.]  TN/TF/W/165/Rev.7 
 Page 31 
 
 
  Paragraph X 
 
Each Member shall notify  the Committee a contact  point  for exchange of information [and/or 
documents]. 
Paragraph XI 
[The request for information [and/or documents] sha ll not be made later than [[one year] [two years] 
[the time required by the national legislation of the requested Member]]  after the importation or 
exportation of the goods.] 
 
Paragraph XII 
A 
[A Member shall not [[make] [request]] more than [X] [[consignments for information] [requests for 
information [and/or documents] from another Member in a calendar year] [except for requests that are made in cases of highest relevance
37]] [to both the requesting Member and the requested Member]].  
B. 
[A requested Member may postpone or refuse prov iding more than [X] requests for information 
[and/or documents] from [[another][the same]] Me mber in a calendar year.  [Reasons for such a 
postponement or refusal shall immediately be communicated to the requesting Member.]] 
Paragraph XIII 
A requested Member shall respond in writing, whethe r paper or electronic means, to a request made 
pursuant to this [Article] [Agreement]. 
 
Paragraph XIV 
 
The requesting Member should inform the requested  Member about the result of the exchange of 
information if there was a request from the latter to so provide. 
 
Paragraph XV 
 
Notwithstanding what is contained in the preceding paragraphs, a requested Member may postpone or 
refuse providing information [and/or documents] if  the provision of such information [and/or 
documents] would interfere with an ongoing administ rative or judicial investigation, prosecution or 
proceeding.  [Reasons for such a postponement or refusal shall immediately be communicated to the 
Member making the request.]  
Paragraph XVI 
 [In cases where the requested Member is of the opinion that exchange of information under these 
provisions is prohibited by its laws and regulations  or would infringe upon its  sovereignty, security, 
public policy, or other substantial interest, [or w ould violate a commercial, industrial or professional 
secret] the request may be refused or has to be wi thheld, or may be subject to the satisfaction of 
certain conditions or requirements.]  
                                                     
 
37 "A excepción de que las solicitudes sean de casos de suma relevancia" in the original Spanish. TN/TF/W/165/Rev.7 
Page 32  
 
  Paragraph XVII 
 
[If a requesting Member does not treat information received from another Member in accordance with the requirements of this Agreement, the request ed Member may refuse any further requests for 
assistance [from the requesting Member] pursuant to this [Agreement] [Article].] 
 
Paragraph XVIII 
 
[If the requesting Member would be  unable to comply with a sim ilar request in case such a request 
was made by the requested Member, it shall state that  fact in its request.  Execution of such a request 
shall be at the discretion of the requested Member.] 
 
Paragraph XIX 
 [A Member has a right to not cooperate with a non-cooperative Member.] 
 
Paragraph XX 
 
Nothing in this proposal shall be construed to pr event a Member from enteri ng into or maintaining 
a bilateral or regional arrangement regarding shar ing of customs information. [In the case of an 
inconsistency between a provision of such an agre ement and this [Article], that agreement shall 
prevail to the extent of the inconsistency]. 
 
ARTICLE 13:  INSTITUTIONAL ARRANGEMENTS 
 
1.1 A Committee on Trade Facilitation is hereby established. 
1.2 The Committee shall be open for participation by all Members.  The Committee shall elect its 
own Chairman.   
1.3 The Committee shall meet as needed and e nvisaged by the relevant provisions of the 
Agreement, but no less than once a year, for the purpose of affording Members the opportunity to 
consult on any matters related to the operation of this  Agreement or the furtherance of its objectives.   
1.4 The Committee shall carry out such responsib ilities as assigned to it under this Agreement or 
by the Members.  
1.5 The Committee may set up such subsidiary bodi es as may be required.  All such bodies shall 
report to the Committee. 
1.6 The Committee shall maintain close contact with  other international organizations in the field 
of trade facilitation with the objective of securing th e best available advice for the administration of 
this agreement and in order to ensure that unnecessary duplication of effort is avoided.  
Representatives of such organizations may be in vited to meetings of the Committee and the 
Committee may, through appropriate channels, invite the relevant international organizations or their 
subsidiary bodies to examine specific matters rela ted to the administration of this agreement. 
1.7 The Committee shall review the operation and implementation of this Agreement [X] years  
[from the entry into force of this agreement]. [D uring this period of review of the operation and 
implementation of [X] years, Members shall not resort to the provisions of the Dispute Settlement Understanding and only raise before the Committee all questions and queries relating to  issues 
relating to compliance with the obligations under th e agreement, including issues relating to technical  TN/TF/W/165/Rev.7 
 Page 33 
 
 
  assistance and capacity building, and all efforts should be undertaken to ensure  the use of good offices 
under the Committee's auspices during this period.] 
[1.8 The Committee shall have its own rules of procedures.] 
ARTICLE 14:  NATIONAL COMMITTEE ON TRADE FACILITATION 
 1.1 In order to facilitate the process of domestic coordination of trade facilitation needs, priorities 
and implementation [of the Agreement on Trade Fac ilitation], Members shall [establish] [and] [or] 
[maintain] a national committee [on trade facilitatio n] [or a similar] mechanism on trade facilitation 
[or designate an existing mechanism/body/Commit tee] [with the objective of assisting in the 
implementation of the Agreement on Trade Facilitation]. 
ARTICLE 15:  PREAMBLE/CROSS-CUTTING MATTERS 
[1.1 [Small [and vulnerable] [economies]] devel oping [and least developed] countries which are 
Members of a customs union or a regional economic  arrangement may adopt regional approaches to 
assist in the implementation of their obligations under the Trade Facilitation Agreement including 
through the establishment and use of regional bodies
.] 
[1.2 Recognizing that a Member may have to address cases where it has reason to doubt the truth 
or accuracy of information provided by traders in support of the declared value of imported goods; 
1.3 Recognizing the importance of protecting commercially confidential information in 
safeguarding the commercial interests of traders38;] 
Cross-Cutting Issues 
(a) Relationship to other WTO Agreements 
(b) Institutional Provisions and Dispute Settlement 
(c) Final Provisions 
(d) Implementation Schedules 
[Exceptions 
 
The provisions of Articles XX and XXI of GATT 1994 apply to the provisions of this Agreement. ] 
 [Dispute Settlement  
The provisions of Articles XXII and XXIII of GATT  1994 as elaborated and applied by the Dispute 
Settlement Understanding shall a pply to consultations and the se ttlement of disputes under this 
Agreement, except as otherwise specifica lly provided for in this Agreement. ] 
 
                                                     
 
38 This language stems from a proposal on customs cooperation that was originally tabled by Canada. TN/TF/W/165/Rev.7 
Page 34  
 
  SECTION II 
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING 
COUNTRY MEMBERS AND LEAST DEVELOPED COUNTRY MEMBERS 
1. [[Guiding principles] [General provisions]] 
1.1 The provisions
39 contained in [Section I][Articles X-Y] of this Agreement shall be 
implemented by developing country Members and least developed country Members in accordance 
with this section [taking fully into account the pr inciple of special and differential treatment] [in 
accordance with the modalities agre ed in Annex D of the July 20 04 Framework Agreement and the 
Hong Kong Ministerial Declaration.]  
1.2  [Members recognize that the principle of sp ecial and differential treatment for developing and 
least developing countries should extend beyond th e granting of traditional transition periods for 
implementing commitments.  In particular, the ex tent and the timing of entering into commitments 
shall be related to the implementation capacities of developing and least developed Members, who 
would not be obliged to undertake investments in infrastructure projects beyond their means. 
1.3  Least developed country Members will only be required to undertake  commitments to the 
extent consistent with their indi vidual development, financial and trade needs or their administrative 
and institutional capabilities.]  1.4  [Developed country Members shall ensure to provide support and assistance to developing 
and LDC Members in a comprehensive manner [and on a long term and sustainable basis, backed by 
secure funding], in order to allow implementation.  Members agree that in  cases where the required 
support and assistance for such infrastructure development is not forthcoming, and where a developing or least developed Member continues to  lack the necessary capacity, implementation will 
not be required.]  
1.5  [While every effort shall be made to ensure the necessary support and assistance, it is 
understood that the commitments by developed count ries to provide such support are not open ended.] 
 
[2. Definitions of Categories of Commitments 
2.1  Category A commitments are provisions that a developing country Member and a least 
developed country Member shall implement [and notified] upon entry into force of this Agreement 
[including all provisions that a developing country and a LDC Member already implements]. 
 2.2  Category B commitments are provisions th at a developing country Member and a least 
developed country Member shall implement after a tr ansitional period of time following the entry into 
force of this Agreement. 
 
2.3 Category C commitments are provisions that  a developing country Member and a least 
developed country Member shall implement after a [transitional] period of time following the entry 
into force of this Agreement [and][upon the acquisition of implementation capacity] [through 
provision of technical [and financial] as sistance and support for capacity building.] 
 
2.4  Developing country and least  developed country Members sha ll determine, on an individual 
basis, the provisions to be included under Categories A, B and C.
40] 
 
                                                      
39 A provision means provision and sub-part of a provision. 
40 It was proposed to move this paragraph to the section on [[Guiding principles] [General provisions]].  TN/TF/W/165/Rev.7 
 Page 35 
 
 
  3.  [[[Implementation][Notification]] of Provisions Listed under Category A][Establishing 
Implementation Periods]] 
3.1 [The commitments included in Cate gory A shall be legally binding.]   
 3.2 
Alt.1  
[Developing country Members shall notify the Secret ariat the provisions under Category A at the time 
of the signature of the Agreement or, at the latest, by the time of entry into force of this Agreement.] 
 [Notwithstanding paragraph 2.1,] a least developed country Member [shall notify the Committee the 
provisions under Category A at entry into force of th e Agreement or, at the latest, by [X] time after 
the entry into force of the Agreement.]  Alt. 2  
[Upon entry into force of this Agreement, each de veloping country Member [and each least developed 
country Member] shall implement the provisions it has designated in Schedule A.  Each Member's 
Schedule A is hereby made an inte gral part of this Agreement.] 
 [3.3 Least Developed Country Members  [Notwithstanding paragraph 2.1,] a least developed country Member shall notify the Committee the 
provisions under Category A at entry into force of th is Agreement or, at the latest, by [X] time after 
the entry into force of this Agreement.] 
 
4. [[Notification of Provisions under Category B] [Establishing Implementation Periods]]  
4.1 
Alt. 1 
[Developing country Members shall notify the Co mmittee the provisions under Category B no later 
than [X time] after the entry into force of th is Agreement. The notification shall indicate the 
[provisional] period of time for implementation of such provisions.   No later than  [Y time] after the notification of Category B provisions referre d to in paragraph 4.1, 
developing country Members shall notify the Committee the [definitive] period of time for 
implementation of such provisions.]  Alt. 2   
[With respect to those provisions that it has not designated in Schedule A, a developing country 
Member or LDC Member may delay implementati on of such provisions in accordance with the 
process set forth in this paragraph.]   (a) No later than [90] days after entry into for ce of this Agreement, each Member shall notify the 
Committee in draft Schedule B/C an indicative time period for implementation of each provision that 
is not designated in Schedule A
41 . 
 
                                                      
41 The format for Schedule B/C is set forth in [Annex A]. TN/TF/W/165/Rev.7 
Page 36  
 
  (b) No later than [300] days after entry into for ce of this Agreement, the Member concerned shall 
notify the Committee in final Schedule B/C the de finitive time period for implementation of each 
provision.    4.2  
[(a)  If a Member does not notify a time period fo r a provision in final Schedule B/C, the Member 
shall implement that provision within [one year ] after entry into force of this Agreement. 
 (b) Notifications submitted in draft and final Schedule B/C may also include such further 
information as the notifying Member deems appr opriate. Members are encouraged to provide 
information on the domestic agency/entity responsib le for implementation and, for those provisions 
for which a Member considers that technical assi stance and capacity building is requires, the donor 
agency with which the Member has an  agreement to provide assistance.  
 (c) Members experiencing difficulties in submitting indicative and definitive time periods [under 
subparagraphs 4.1(a) and (b)] within the deadlines set forth therein because of the lack of a donor 
should notify the Committee of those difficulties as ea rly as possible prior to the expiration of those 
deadlines.  Members agree to coope rate to assist in addressing such difficulties, taking into account 
the particular circumstances and special problem s facing the Member concerned.  The Committee 
may take appropriate action to address the diffi culties, including, where necessary, extending the 
deadlines [under subparagraphs 4.1(a) or  (b)] for the Member concerned.   
 
(d)  [One year] after entry into force of this Agreement, and then 60 days after an extended 
deadline established [above], the Committee shall meet  to ratify each Member's final Schedule B/C. 
Upon ratification, each Member's Schedule B/C will b ecome an integral part of this Agreement.]] 
 
[4.3  Least developed Country Members 
A least developed country Member [[shall] [may]] notify the Committee the provisions under 
Category B by [Z] time after the entry into force of this Agreement, taking into account maximum 
flexibilities for LDCs, and, particularly, the possi bility to shift commitments from one category to 
another.  
A least developed country shall notify the Comm ittee the implementation plans, for provisions 
notified under Category B, taking in to account maximum flexibilities for LDCs, and, particularly, the 
possibility to shift commitments from one category to another. ]  
5.  [Notification of Provisions under Category C]  
5.1 
 
Alt 1 
 
[Developing country Members shall notify the Co mmittee the provisions under Category C no later 
than [X time] after the entry into force of this  Agreement [including a listing of the provisions under 
Category C in terms of priorities for technical [and financial] assistance and capacity building.]] 
 Alt 2  [See Article 4.1 alternative 2 and 4.2 above.]  
 5.2  Least developed Country Members 
[Least Developed Country Members shall notif y the Committee the provisions under Category C no 
later than [Y] time after the entry into force of this Agreement.]  TN/TF/W/165/Rev.7 
 Page 37 
 
 
  5.3  
[Any implementation of provisions notified unde r Category C by developing country and least 
developed country Members is c onditional on the provision of adequa te and effective technical [and 
financial] assistance and capacity building measu res by developed-country Members and other donors 
[[with a view to] [as well as]] the acquisition of  implementation capacity by  developing and least 
developed country Members.] 
 
[5.bis Notification of Implementation Pl ans for Provisions Notified under Category C] 
[5.1  [No later than [Y time] after the notificati on of Category C provisions referred to in paragraph 
5.2,] Developing Country Members shall submit to the Committee the implementation plan for 
provisions under Category C in respect of those pr ovisions for which the Member requires technical 
assistance][after an agreement with a donor has been  reached to assist in the implementation of the 
provision concerned.]    5.2  The implementation plan shall include: 
 
(a) The provisions under Category C;  
(b)  The period of time [for implementation] [required for the acquisition of 
implementation capacity] in respect of each provision included in the plan; [in cases where the assistance by a donor has not ye t been agreed for some provisions the 
implementation plan shall include, as a minimum, the provisional period for 
implementation;]   
(c)  [The technical assistance and capacity building measures required for the acquisition 
of implementation capacity in respect of each included in the plan;] 
(d) The national authority responsible for implementation; and  (e)   
Alt. 1 [The donor, if any. This notification shall include the donors that, at the date of 
submission of the implementation plan, have agreed to provide the necessary assistance to help with the implementation of a provision or su b-part of a provision.  The notification shall 
include information where a donor has not been identified for provisions. ] 
Alt. 2 
 
[The donors that agreed to provide the technical  assistance and capacity building measures required 
for the acquisition of implementation capacity in respect of each provision included in the plan.] 
 5.3  [For the provisions that at the time of the submission of the implementation plan as referred to 
in the paragraph above did not include the donor, Me mbers shall update the implementation plan with 
information regarding the donor committed to assist in the implementation of a provision and the 
definitive period for implementation. The Committe e shall review periodically the implementation 
plans for Category C in order to monitor and reso lve any difficulties or delays in obtaining TA/CB.] 
 TN/TF/W/165/Rev.7 
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  5.4  Least developed Country Members 
 Least developed country Members shall notify the Committee the implementation plan for provisions 
notified under Category C in respect of only those measures for which they have received adequate 
and effective technical assistance [and financial support] and/or in respect of which they have 
acquired the capacity to implement.] 
 
6. [[Use of the Early Warning Mechanism][Extension for the Implementation Period of 
Provisions under Categories B and C]] 
6.1 
a)  A developing country Member or least devel oped country Member [that considers itself to be 
experiencing difficulty in implementing a provision by  the date set forth in [its Schedule B/C]]  
[[Category B and C] may, [no later than [X] da ys] before [the date] [notified under B and C] 
[scheduled], [request an extension and] notify the Committee that it considers that it will be unable to 
implement the provision by the applicable date.   
b)  [The notification to the Committee shall indicate the new date by which the developing 
country or least developed country Member expects to  be able to implement the provision concerned.  
[The notification shall also indicate the reasons fo r the expected delay in implementation.  Such 
reasons may include the need for assi stance where not earlier anticipated. ]] 
[6.2   
 
Alt.1  
Where the additional time required for implementa tion does not exceed [X] days, the developing 
country or least developed country Member is enti tled to such additional time without any further 
action by the Committee. If the additional time required for implementation exceeds [X ] days, the developing country or least developed country Member shall request the Committee to grant an 
extension.]   
 
Alt.2   
[The additional time should not exceed the time initia lly notified for the relevant provision set forth 
[under paragraph X] [in the List.]]  
6.3 
Alt. 1  
[Where a developing country or least develope d country Member considers that it requires an 
extension of the implementation period for a second,  or any subsequent, time, the developing country 
or least developed country Member shall submit a request for an extension and a corresponding 
notification containing the information described in  paragraph 6.1 no later than [X] days before the 
expiration of the implementation period, as prev iously extended pursuant [to paragraph 2 or] 
paragraph 4. ]   
Alt.2  
[Where a developing Country Member, including a least developed Country Member, wishes to extend the time required to implement a provisi on notified under Category B and Category C beyond 
the time extended under the paragraph above, the Member shall submit a request to the Committee 
prior to the expiration of the date of implemen tation, as extended and notified. The request should 
contain the reason for the delay in implementation a nd the time required to implement the measure.]  
  TN/TF/W/165/Rev.7 
 Page 39 
 
 
  6.4 [The Committee is enabled to grant extens ions]. The Committee [shall give sympathetic 
consideration to requests for extensions] [and may d ecide to grant an extension,] taking into account 
the specific circumstances of the Member submitti ng the request.  These circumstances may include 
difficulties and delays in obtaining assistance.  [6bis. Shifting from Category B to C, or from C to B  
6.1  Developing Country Members and LDC's who have notified provisions  under Category B and 
C may shift commitments from one Category to another.  6.2  
Alt. 1 
[Any provision initially notified under Category B or  Category C may be re-notified under Category 
C or Category B respectively.  A re-notification of a provision has to be notified to the Committee 
accordingly.]  Alt. 2 
[[Under exceptional circumstances,] a developing count ry Member may [request the application of the 
Early Warning Mechanism to][[move][re-notify]] a provision from Category B to Category C or from Category C to Category B through the submis sion of a notification to the Committee.] 
 6.3 [Where a Member proposes to move a provisi on or sub-part of provisions on its Schedule 
from Category B to Category C, the request shall contain information on the technical assistance, 
capacity building and other financial needs required to ensure implementation of the obligation, as 
well as a plan for its implementation.] ] 
 
7. [Grace Period for the] Application of the Understanding on Rules and Procedures 
Governing the Settlement of Disputes 
7.1  For a period of [X] [2] years after entry into force of this Agreement, the provisions of 
Articles XXII and XXIII of GATT 1994 as elaborated and applied by the Understanding on Rules and 
Procedures Governing the Settlement of Disputes sha ll not [be applied] [apply to the settlement of 
disputes] against a Developing Country [or LDC]  Member concerning any provision under Category 
A of that Member. 
 
[7.2  For a period of [X] [2] years after implem entation of a provision under Category B and C by 
the developing country [or LDC] Member, the provisions of Articles XXII and XXIII of GATT 1994 
as elaborated and applied by the Understanding on Rules and Procedures Governing the Settlement of 
Disputes shall not [be applied] [apply to the settleme nt of disputes] against that Developing Country 
[or LDC] Member] concerning those provisions.] 
 [7.3  Each Member shall nevertheless provide ade quate opportunity for consultation with respect to 
any issue relating to the implementation of this Agreement.]
42 
 [7.4  The Committee shall encourage and facilitate  ad hoc consultations or negotiations among 
Members on specific issues relating to trade facilitation, with a view to reaching a mutually 
satisfactory solution promptly.]
43 
 
                                                      
42 This paragraph could be moved to another location in the Agreement. 
43 This paragraph could be moved to another location in the Agreement. TN/TF/W/165/Rev.7 
Page 40  
 
  [ 7.5  Nothing in this Agreement shall affect the right of Members to take action under Articles 
XXIII of GATT 1994 and the Understanding on Rules and Procedures Governing the Settlement of 
Disputes against another Member for provisions co ntained in other WTO-Agreements, including for 
GATT Articles V, VIII and X. ]
44 
 
Least Developed Country Members 
 [7.6 For a period of [Y] years after entry into force of this Agreement, the provisions of Articles XXII 
and XXIII of GATT 1994 as elaborated and applied by the Understanding on Rules and Procedures 
Governing the Settlement of Disputes shall not [be applied] [apply to the settlement of disputes] 
against a Least Developed Country Member conc erning any provision unde r Category A of that 
Member.]  [7.7 For a period of [Y] years after implementati on of a provision under Category B and C by Least 
Developed Country Member, the provisions of Articles XXII and XXIII of GATT 1994 as elaborated 
and applied by the Understanding on Rules and Pr ocedures Governing the Settlement of Disputes 
shall not [be applied] [apply to the settlement of  disputes] against that Least Developed Country 
Member concerning those provisions.]  [7.8  [Notwithstanding the [grace period for th e Application of the Understanding on Rules and 
Procedures Governing the Settlement of Disputes ]][Before making a request for consultations 
pursuant to Articles XXII or XXIII, and at all stages of dispute settlement procedures with regard to a 
measure of an LDC Member, a Member shall give par ticular consideration to the special situation of 
LDC Members.  In this regard,  Members shall ex ercise due restraint in raising matters under the 
Understanding on Rules and Procedures Governi ng the Settlement of Disputes involving least 
developed country Members.] 
[8. [Information on] Implementation of Provisions listed under Categories B and C 
8.1  
Alt.1 
[A Member's commitment under category B and C [[s hall be deemed to have been implemented] 
[shall be legally binding]] at the time of the expiry of the time period notified for implementation, including any agreed extended time peri od under the early warning mechanism.] 
 
Alt.2 
[Upon the end of the implementation period of a provision under Categories B and C, a developing 
country Member or a LDC Member shall notify the Committee that the provisions have been 
implemented.]] 
 
9. Provision of Technical Assistance [, fi nancial assistance] and Capacity Building 
[9.1   
The provision of technical assistance [, financ ial assistance] and capacity building by developed 
country Members and relevant in ternational organizations and other agencies of cooperation, 
including the IMF, OECD, UNCTAD, WCO and the World Bank, is a precondition for the acquisition 
of implementation capacity by developing country an d least developed country Members in respect of 
provisions requiring assistance.]  
                                                     
 
44 This paragraph could be moved to another location in the Agreement.  TN/TF/W/165/Rev.7 
 Page 41 
 
 
  [9.2 
In cases where technical assistance and capacity bu ilding is not provided or lacks the requisite 
effectiveness, developing country and least deve loped country Members are not bound to implement 
the provisions notified under Category C.]45 
  
9.3 [[Developed country Members and developi ng country Members in a position to do so] 
[Members]] agree to facilitate the provision of technical assist ance [, financial assistance] and 
capacity building to developing country and least developed country Members, on mutually agreed 
terms and either bilaterally or through the appropriate internationa l organizations.  The objective of 
such assistance is to assist developing country a nd least developed country Members to comply with 
the Agreement's commitments. 
 9.4 [In line with the Paris Declaration on Aid Effectiveness and the Accra Agenda for Action:]
  
Members shall endeavour to apply the following principles for providing technical assistance and 
capacity building with regard to the implementation of this Agreement: 
 
(a) Take account of the overall developmental framework of recipient countries and 
regions and, where relevant and appropriat e, ongoing reform and technical assistance 
programs; 
(b) Include, where relevant and appropriate , activities to address regional and sub-
regional challenges and promote regi onal and sub-regional integration; 
(c) Ensure that ongoing trade facilitation reform activities of the private sector are 
factored into assistance activities; 
(d) Promote coordination between and among Me mbers and other relevant institutions, 
including regional economic communities, to ensure maximum effectiveness of and 
results from this assistance.  To this end:  
(i) Coordination, primarily in the country or region where the assistance is to be 
provided, between partner Members and donors, and among bilateral and 
multilateral donors, should aim to avoid overlap and duplication in assistance programs, and inconsistencies in refo rm activities through close coordination 
of technical assistance and capacity building interventions; 
(ii) For least developed country Members, the Enhanced Integrated Framework 
should be a part of this coordination process; and 
(iii) Members should also promote internal coordination between their trade and 
development officials, both in capitals and Geneva, in the implementation of 
the Agreement and technical assistance. 
(e) Encourage use of existing in-country and regional coordination structures such as 
round tables and consultative groups to c oordinate and monitor implementation 
activities; and 
(f) Encourage developing countries to provide capacity building to other developing and 
least developed countries and consider supporting such activities, where possible. 
                                                     
 
45 Paragraphs 9.2 and 5.3 might address the same issue. TN/TF/W/165/Rev.7 
Page 42  
 
  9.5 
[The Committee shall provide [a forum][a specifi c agenda item] to discuss technical assistance and 
capacity building including inter alia :] [A Technical Assistance Unit linked to the Committee shall, 
inter alia,  provide a framework for:] 
 
(a) [Receiving and matching of Developing C ountry and Least developed Country 
Members requests with donor competencies; 
(b) Discussion on any problems regarding implem entation of provisions or sub-parts of 
provisions;  
(c) Review of progress in the [delivery][provision] of technical assistance and capacity 
building including any Developing or Least developed Country Members not 
receiving adequate technical assistance and capacity building; 
(d) Establishing procedures for the provision of technical assistance and [[financial 
assistance][capacity building]]; and 
(e) Sharing experiences and information on ongoing assistance and implementation 
programs, including challenges and successes.] 
10. Information on Assistance to be submi tted [by Members and Donor Agencies] to the 
Committee on Trade Facilitation  
10.1  [Developed-country Members] [A Member ] assisting developing country and LDC Members 
with implementation of this Agreement shall submit to the Committee, [by way of a notification,] an annual report on the technical and financial assist ance and capacity building measures provided to 
these developing country and LDC Members. The report shall include a brief description of the 
assistance, status and amount committed/disbursed.
46 
[Developing country Members [in a position to do so] should [[submit][notify]] to the Committee the 
technical and financial assistance and capacity bui lding provided to other developing country and 
LDC members to help support implementation of this Agreement.] 
10.2  [Developed country] Members assisting developing country and LDC Members shall 
[[submit]][notify]] to the Committee: 
(a) Contact points of their agencies responsible for providing technical and financial 
assistance and support for capacity building related to the implementation of this Agreement, including where practicable, in formation on such contact points within 
the country or region where the assistance is to be provided; 
(b) Information on the process and mechanisms for requesting assistance. 
[Developing country Members in a position to provide assistance shall [[submit][notify]] the 
information above.] 
10.3  Developing country and LDC Members intendi ng to avail themselves of trade facilitation-
related assistance shall [[submit][notify]] to the Committee information on contact point(s) of the 
office(s) responsible for coordinatin g and prioritizing such assistance. 
                                                     
 
46 In the case of OECD Members the report can be  based on relevant information from the OECD 
Creditor Reporting System.    TN/TF/W/165/Rev.7 
 Page 43 
 
 
  10.4  Members shall update the information in  paragraphs 10.2 and 10.3 as necessary and the 
Secretariat shall make the information publicly av ailable. Members may [als o supplement] [provide] 
the information through Internet references [dedicated to the information for paragraphs 10.2 and 
10.3]. 
10.5  The Committee shall invite relevant intern ational and regional orga nizations (such as the 
IMF, OECD, UNCTAD, WCO, UN Regional Commiss ions, the World Bank or their subsidiary 
bodies, and regional development ba nks) and other agencies of coope ration to provide information 
referred to in paragra phs 10.1, 10.2 and 10.4. 
 
Annex [1] 
Format for Schedule B/C 
 
 
Provision/Sub-part of Provision  
Time Period  
Assistance Required and Other 
Information 
   
 
__________