WORLD TRADE  
ORGANIZATION  TN/TF/W/143 
12 April 2007 
 (07-1456) 
Negotiating Group on Trade Facilitation Original:   English 
  
 
   
WTO NEGOTIATIONS ON TRADE FACILITATION  
SELF ASSESSMENT GUIDE 
 
Prepared by the World Bank
1 in Cooperation with  
the WTO Secretariat and other Annex D Organizations  
  
 A guide to assist developing and least-develope d Members to assess their technical assistance 
and capacity building support needs and priorities to  implement Members' proposals on how to clarify 
and improve GATT Articles V, VIII and X.    
 
    
 
                                                     
 
1 Prepared by Professor David Widdowson, Centre for Customs & Excise Studies, University of 
Canberra, for and on behalf of the World Bank. TN/TF/W/143 
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CONTENTS 
 
Part A 
INTRODUCTION................................................................................................................... ...............4
 
USING THIS GUIDE ............................................................................................................... .............5  
OVERVIEW ...................................................................................................................... ...................5  
COORDINATION ............................................................................................................................... .........5  
UNDERTAKING THE ASSESSMENT ............................................................................................................5  
STAKEHOLDERS ............................................................................................................................... ........8  
CHANGE MANAGEMENT ..........................................................................................................................9  
SHORT - TO MEDIUM -TERM PROGRESS ....................................................................................................10  
NO "ONE SIZE FITS ALL " .........................................................................................................................10  
GUIDE TO IMPLEMENTATION.....................................................................................................11  
A. PUBLICATION  AND  AVAILABILITY  OF INFORMATION...............................................11  
B. TIME  PERIODS  BETWEEN  PUBLICATION  AND  IMPLEMENTATION ..........................16  
C. CONSULTATION  AND  COMMENTING  ON NEW  AND  AMENDED  RULES..................17  
D. ADVANCE  RULINGS.............................................................................................................19  
E. APPEAL  PROCEDURES.........................................................................................................20  
F. OTHER  MEASURES  TO ENHANCE  IMPARTIALITY,  NON-DISCRIMINATION   
AND  TRANSPARENCY .........................................................................................................23  
G. FEES  & CHARGES  CONNECTED  WITH  IMPORTATION  AND  EXPORTATION ...........28  
H. FORMALITIES  CONNECTED  WITH  IMPORTATION  AND  EXPORTATION .................33  
I. CONSULARIZATION.............................................................................................................43  
J. BORDER  AGENCY  COORDINATION .................................................................................44  
K. RELEASE  AND  CLEARANCE  OF GOODS ..........................................................................46  
L. TARIFF  CLASSIFICATION....................................................................................................53  
M. MATTERS  RELATING  TO GOODS  TRANSIT.....................................................................54  
ANNEX A:  ASSESSMENT TOOL.................................................................................................61  
ANNEX B:  EXAMPLE ASSESSMENT ......................................................................................118  
ANNEX C ....................................................................................................................... ..............121  
GENERAL REFERENCES............................................................................................................. .157 
  TN/TF/W/143 
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  GLOSSARY  
 
Annex D An Annex to the WTO July Package that sets out the modalities 
for the WTO trade facilitation negotiations 
Article V GATT Article dealing with fr eedom of transit for goods 
Article VIII GATT Article dealing with fees and formalities connected with 
importation and exportation 
Article X GATT Article requiring all trade regulations to be clearly 
published and fairly administered 
Doha Development Agenda The current multilateral trade negotiations that were launched at 
the 4
th WTO Ministerial Conference held in Doha, Qatar in 
November 2001 
Gap Analysis A technique that may be used to determine the distance between 
the current situation of a given country and that required by 
compliance with the compulsory cont ent of a rule or in this case 
the standards set out in this Guide that are based on WTO Members' proposals  
July Package The agreed work programme for achieving a negotiated outcome 
in the Doha Development Agenda 
Member A member of the WTO 
Situation analysis A technique that may be used to determine whether national 
legislation, current procedures a nd documentation are relevant in 
terms of compliance with a proposal or agreement 
WCO World Customs Organization 
WTO World Trade Organization 
 TN/TF/W/143 
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  PART A 
INTRODUCTION 
 The WTO negotiations on trade facilitation are seek ing to clarify and improve relevant aspects of 
Articles V, VIII and X with a view to further expe diting the movement, release and clearance of goods, 
including goods in transit.
2 
  To facilitate the process, the Secretariat has published a compilation of Members' proposals.
3  While 
many of the measures under negotiation in the WTO focus on improving Customs systems and procedures, 
Customs is not the only government agency involv ed in processing and clearing international cargo.  
Consequently, the policies and procedures of a numbe r of other agencies are clearly included in the 
negotiation agenda. 
  The primary purpose of the guide is to provid e developing and least-developed members with a 
practical method of assessing the type and level of t echnical assistance and capacity building support required 
to implement the range of Members' proposals.  As  noted by the Negotiating Group on Trade Facilitation, 
technical assistance and capacity-building support are lik ely to play a key role in implementing the various 
proposals in developing and least-developed member economies:  
"To bring the negotiations to a successful conclusion, special attention needs to be paid to support for 
technical assistance and capacity-building that will allow developing countries and LDCs to 
participate effectively in the negotiations, and to  technical assistance and capacity-building to 
implement the results of the negotiations that is precise, effective and operational, and reflects the 
trade facilitation needs and priorities of developing countries and LDCs".
4 
  In this regard, the World Bank states:  
"it would make good sense for any long-term assist ance and capacity building support provided to 
achieve compliance with a basic legal standard to be effectively integrated into wider and more 
comprehensive reform and modernization efforts.  In this way, any technical assistance and capacity 
building support provided for implementation to a basic level consistent with expected WTO 
commitments would provide a sound foundation for a further development and the refinement of 
systems and procedures over time as experience deve lops progressively within Member countries".
5 
  It is in this context that this guide has been produced.  It distils the es sence of Members' proposals 
through the identification of practical basic standards  for the proposed measures, and provides useful 
guidance on assessing a Member's technical support and capaci ty building needs and priorities against each of 
those standards. 
 
                                                     
 
2 Annex D of the July Package. 
3 Document TN/TF/W/43/Rev.10. 
4 WT/MIN(05)/DEC. 
5 World Bank (2006) "Needs, Priorities and Costs Associ ated with Technical Assistance and Capacity Building 
for Implementation of a WTO Trade Facilitation Agreem ent – A Comparative Study Based on Six Developing 
Countries", World Bank, Washington DC, pp. 6, 7.  TN/TF/W/143 
 Page 5 
 
 
  USING THIS GUIDE 
OVERVIEW 
 The guide provides Members with: 
 General observations about the assessment process (Part A); 
 A summary of key reform elements (Part B, Annexes and Supplementary Material);  
 A suggested approach to assessing technical assistance and capacity building support needs and priorities 
(Part A, Annexes and Supplementary Material);  and 
 A diagnostic tool to facilitate the self-assessment process (Annex A). 
  For practical purposes the guide makes some basi c assumptions about the various proposals, and 
identifies likely requirements based on typical implementa tion strategies and best practice approaches.  This 
has been necessary due to the fact th at some proposals lack clarity, and a ll proposals remain subject to change 
in the context of the ongoing negotiations.   Throughout the guide, cross-references to the rele vant sections of TN/TF/W/43 are provided, and a 
table is provided in Section B of the Supplementary Material which cross-references the various proposals 
against key elements of the WCO Revised Kyoto Convention.
6 
  Issues shown in square brackets [   ] represent t hose elements of Members' proposals that are likely to 
require further clarification durin g the ongoing negotiation process. 
C
OORDINATION  
 In many countries, multiple government agencies  have an interest in the movement of goods, 
including agencies responsible for health and safety, food inspection, import licensing, tax collection, quality 
inspection and enforcement.  In the absence of an effective coordination me chanism, the assessment will fail 
to address all relevant aspects  of government responsibility. 
 
 It is therefore recommended that a single minist ry or agency be given overall responsibility for 
coordinating the assessment process.  Such ministry or agency should ideally have policy or administrative 
responsibilities that are relevant to the trade facilitation age nda.  In most cases this will be the agency that has 
overall responsibility for trade policy.  However, the most important factor in establishing coordination 
arrangements is to identify a single coordinating agen cy that has the capacity to support and drive the 
assessment process. 
  Having appointed a coordinating agency, it would be  appropriate to delegate certain aspects of the 
assessment process to the agen cy responsible for customs matters, sin ce the trade facilitation agenda places 
particular emphasis on customs procedures, and many pr oposals are likely to impact in some way on the 
customs administration itself and/or other stake holders involved in cust oms-related procedures. 
 
U
NDERTAKING THE ASSESSMENT  
  Part B of this guide addresses each sub-categor y of Members' proposals, as identified in WTO 
document TN/TF/W/43, by providing: 
                                                     
 
6 World Customs Organization's International Convention on the Simplification and Harmonization of Customs 
Procedures (as amended). TN/TF/W/143 
Page 6  
 
   A general description of the proposals that have been put forward; 
 The basic standard that is likely to apply to Members in the event that the proposals are adopted; 
 The scope of the proposals that fall under that particular sub-category; 
 The requirements that a Member must satisfy in order to meet the Basic Standard;  and 
 Some useful references, with further points to not e being provided in Section A of the Supplementary 
Material. 
The suggested approach to assessment  is an eight-stage process, involving: 
1. Identifying all relevant stakehol ders from both the public and priv ate sectors who should be consulted 
during the course of the assessment process.  Stakeh older identification is addressed in more detail 
below; 
2. Identifying the situation that currently exists in th e Member's country relative to the requirements that 
are necessary to meet the Basic Standard.  This re quires the Member to undertake a situation analysis, 
as shown in Figure 1
7; 
 
Figure 1: Situation Analysis 
 
 
3. Determining whether the current situation represen ts full compliance, partial compliance, or non-
compliance with the basic standard and requirements; 
4. Consulting with stakeholders to identify key barrier s to achieving compliance with the basic standard 
and requirements; 
5. Identifying actions that must be taken in order to  achieve full compliance with the basic standard and 
requirements.  In this context, the following matters should be considered: 
 
 
Category Issues to be addressed 
Change Management, including 
political and administrative 
issues What change management initiatives are required to 
implement the proposal?  See discussion on this 
important issue below . 
Regulatory: Legal framework What legislativ e changes are required to meet the Basic 
Standard? 
Regulatory: Administrative policy, systems and procedure What policy, system and procedural changes are 
required to meet the Basic Standard? 
Human Resource Needs What human resource implications are involved in 
meeting the Basic Standard, including any indirect 
HRM implications? 
                                                      
7 A step-by-step approach to the situation analysis  can be found in TN/TF/W/51, WTO Trade Facilitation 
Negotiations Support Guide, submitted by the World Bank. How do we compare?  
Existing 
 National Legislation 
and Processes  
 
Basic Standard  TN/TF/W/143 
 Page 7 
 
 
  Category Issues to be addressed 
Training Needs (Public and 
Private Sector) What training is required to meet the Basic Standard, 
including any indirect HRD implications? 
Equipment/ Infrastructure What resource requirements are required to meet the 
Basic Standard, including implementation or 
modification of existing or new ICT hardware and software? 
Institutional matters What organizationa l or structural changes are required 
to meet the Basic Standard? 
  
6. Identifying a lead agency or organization that w ill take responsibility for progressing particular actions, 
and other stakeholders who will provide assistance; 
7. Determining what actions/remedies are able to be  progressed using the Member's own resources, and 
any technical assistance/capacity building support that may be required to meet the basic standard and 
requirements; 
8. Identifying key priorities from among the identified actions and technical assistance initiatives.  These 
are identified as "A", "B", or "C" priorities, depe nding on their importance from the perspective of the 
Member, with "A" representing the highest priority. 
 The Assessment Tool at Annex A may be used to fac ilitate this process (see Figure 3).  An illustrative 
example of how the Assessment Tool may be completed is shown at Annex B. 
 
Figure 3:  Assessment Tool 
 
D.1 PROVISION OF ADVANCE RULINGS  
Basic Standard: A Member shall issue legally binding rulings in a timely manner, and in 
advance of the relevant trade transacti on, at the request of an interested 
person who has provided the Member with all necessary information 
COMPLY: yes ⁯  no ⁯  partially ⁯ 
Current 
situation 
relative to the requirements 
to meet the 
Basic Standard Barriers to 
meet Basic 
Standard and requirements  Actions 
needed to be 
taken to achieve Basic 
Standard and 
requirements  Lead agency 
or 
organization/ Other 
stakeholders 
involved Local 
remedy/action 
and/or technical 
assistance 
required Priority  
(Rate as A, 
B or C priority, A is 
highest) 
 
 
  
      TN/TF/W/143 
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  Stakeholders consulted during th e course of this Assessment: 
Comments: 
 
STAKEHOLDERS8 
The need to involve stakeholders in the assessment process 
 The trade facilitation negotiations in effect represen t one of the first stages in a significant reform 
process, the success of which is dependent on a sense of ownership among the various stakeholders.  Effective 
consultation with both public and private sector stakehol ders is fundamental to achieving such ownership, and 
the approach adopted in this Guide has been developed on that basis. 
  Effective consultation with releva nt stakeholders serves to ensure that Geneva-based negotiators have 
the best and most complete information and advice upon which to participate in the negotiations.  It also 
encourages the sharing of information, expertise and pers pectives by those who are likel y to be affected by the 
outcomes of negotiations.  This in turn assists the process of assessing the likely impact of particular 
proposals, highlighting potential implementation difficulti es and identifying the most appropriate approaches 
for implementation and enforcement.  Effective consulta tion therefore facilitates the identification of technical 
support and capacity building needs and priorities.  Stakeholder identification 
 Stakeholders are those people, groups and institu tions that might contribute to or influence the 
outcome of the negotiations and the implementation process, and for which communication strategies will 
need to be devised.  
 Trade facilitation involves more than just customs facilitation; it encompasses all relevant regulatory 
agencies and all commercial elements of the internationa l supply chain, and it will th erefore be important to 
involve several government and busines s entities in the assessment process. 
   To facilitate the process of stakeholder identification in the current context, it is useful to envisage the 
entire international supply chain and consider those w ho may be involved at any point in dealing with the 
goods and the associated documentation, payments and transport, either from a regulatory or commercial 
perspective.  
The business community 
 To achieve a successful outcome on trade facilitation,  it is imperative to actively engage the business 
community and to take its views into considerati on.  Consequently, it is important to have a good 
understanding of the interests of the private sector a nd communicate regularly with those elements of the 
private sector that may be impacted by particular aspects of the negotiations and their implementation.   The significance of engagement with the business community can be demonstrated by reference to 
trade agreements where negotiators have secured access to export markets and subsequently discovered that 
their private sector had no capacity to supply those mark ets.  Conversely, a potentially adverse impact on the 
domestic industry may emerge that is neither highlight ed nor anticipated during the course of negotiations, 
which points to the importance of involving these stakeholders at an early stage.  
                                                     
 
8 Adapted from TN/TF/W/51, WTO Trade Facilitation Nego tiations Support Guide, submitted by the World 
Bank.  TN/TF/W/143 
 Page 9 
 
 
   It is also important to bear in mind that th e WTO negotiations on trade facilitation can be very 
technical, and it is therefore important to engage experts in the considerati on and analysis of the various issues 
that flow from the negotiations, includ ing representatives from the private sector. 
 
 Responsibility for the identification of stakeholders  and subsequent liaison with them should fall to 
the agency that is normally responsible for policy and administration of the subject matter in question.  For 
example, in relation to a specific customs matter su ch as import declarations, the customs agency would 
generally be responsible for identifyi ng the various business interests and for ensuring that the views of those 
interests are sought. 
CHANGE MANAGEMENT  
 The WTO trade facilitation agenda represents a si gnificant programme of reform and modernization 
for many Members, particularly developing and least-d eveloped Members.  Such initiatives place substantial 
burdens on both government and private enterprise to c ontinue to operate effectively while also managing a 
wide-ranging programme of change.  
 Regardless of the underlying catalyst for change, there are three principal considerations in any 
change process –  a) identifying what needs to change, b) determining how it should be changed and c) setting 
up the change management process..  Technical assistan ce and capacity building supp ort may be required to 
progress either or both of these issues.  
 In progressing the trade facilitation reforms, it can be  anticipated that there w ill be some resistance to 
change within both the public and private sector.  Ofte n the private sector is not homogenous.  For example, 
customs agents often have shared interest with Custom s, whereas shippers might be pushing for reform that 
could threaten the income base of customs agents. Consequently, eff ective communication and consultation 
should play a key part in advancing the trade facilitation agenda, in orde r to obtain ownership, support and 
commitment from key stakeholders. 
 
 While this is not intended to be a definitive guide  to change management, here are a few important 
points to note: 
 Unless resistance to change is properly managed, the pot ential benefits of a reform project are unlikely to 
be fully realized.  Therefore the identification of sources of potential resistance and the development of a 
plan to manage that resistance is essential if risk s are to be reduced and the likelihood of successful 
implementation increased; 
 Projects associated with substantial levels of change  require dedicated change management teams and the 
effort associated with the management of the change can be the largest component of the project.  This 
should be planned for at the outset; 
 Changes to the culture of an agency  are often the most difficult to manage and implement. Culture is the 
most powerful force opposing change and the implemen tation of cultural change is a long-term process 
that needs to be managed carefully and requir es large amounts of sponsorship at all levels; 
 The active involvement of stakeholders within gove rnment and the private sector will make the change 
more successful and will assist in reducing resistance; 
 Those who are part of the change process must receive adequate and timely training in the new processes 
and technology.  This applies equally to  government staff and the private sector; 
 The activities and tasks relating to the change process mu st be integrated with the overall project plan to 
ensure that any dependencies and resour ce conflicts are identified and resolved. 
 TN/TF/W/143 
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  Having regard to these issues, effectiv e management of change requires: 
 Identifying and empowering a lead agency; 
 A clearly defined policy objective, legitimated by the appropriate political processes, – clearly 
documented and communicated to everyone who will be affected by the change; 
 A tolerance for ambiguity – the final goal may well be understood, but the exact nature and extent of 
changes will become clearer during the course of the project; 
 Commitment at all levels, including the provision of adequate resources and clear support for the change 
process; 
 Open communication – with all stakeholders; 
 The use of an appropriate ch ange management methodology. 
 
 Last but by no means least, th ere is a need for a change sponsor to initiate the change process and 
sustain it through implementation.  For government reform pr ojects, this is likely to be  at director-general or 
ministerial level.  The change sponsor is the force that will drive the change process and therefore must 
continually demonstrate commitment to the project and the changes that will result from it.  This support from 
the top is critical to reducing resistance to change. 
S
HORT - TO MEDIUM -TERM PROGRESS  
 There is much that can be achieved immediately and at relatively low cost to put a Member on the 
"trade facilitation track".  
 Amendments to legislation, the development of ne w procedures, and the skilling of people within the 
public and private sectors can be implemented relatively quickly by reference to international standards and 
best practice such as the WC O Revised Kyoto Convention. 
N
O "ONE SIZE FITS ALL " 
 The negotiations on trade facilitation have disclosed  a degree of consensus among Members in terms 
of the various reform proposals.  However, they have al so reinforced the conclusion that there is no "one size 
fits all" solution to implementation of trade facilitation principles.  In fact, a range of possible approaches to 
implementation may be adopted by individual countri es depending upon their specific circumstances and the 
relative priorities they accord to specific items w ithin their reform and modernization programmes. 
  Consequently, while this guide identifies some  common themes across the range of Members' 
proposals, and provides guidance on best practice appro aches to implementation, it still requires each Member 
to individually assess their particular circumstances.
9  Such assessments, which should include the 
identification of national and regional priorities, will ser ve to inform each Member as to the type and level of 
technical assistance and capacity building required, an d in turn the likely cost of implementation. 
  Different situations require different approaches, bot h in terms of resources and in pace.  Country- or 
region-specific reforms have proved successful wh en they can be based on local knowledge and 
experimentation, targeted to domestic traders and tailored to domestic institutional realities.
10 
 
                                                      
9 Members and Observers can obtain technical assist ance for their self-assessmen t through the WTO Trade 
Facilitation Needs Assessment T echnical Assistance programme. 
10 UNCTAD TD/B/COM.3/EM.17/2 27, September 2002.  TN/TF/W/143 
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  PART B 
GUIDE TO IMPLEMENTATION 
Note:  The following headings are consistent with t hose contained in WTO document TN/TF/W/43/Rev.10. 
 
A. PUBLICATION AND AVAILABILITY OF INFORMATION 
 
A.1 Publication and Notification of Trade Regulations and of Penalty Provisions 
 
General Description  
Transparency and accessibility of information is important for traders to be able to efficiently undertake their 
business.  Transparency "relates to th e ability of market participants and stakeholders to: fully understand the 
conditions and constraints for entering and operating in a market; gain an accurate picture of costs and returns 
of their involvement; have the time and flexibility n eeded to meet requirements and adjust to potential 
changes; and be equipped to deal with any discriminatory or arbitrary treatment".11 
 
These proposals seek to provide transparency of trade regulations by publishing promptly and making 
available to interested parties, all laws, administrative  rulings and other relevant information relating to or 
affecting the international trade in goods.  Basic Standard
 
A Member shall ensure that all relevant information re lating to trade laws and procedures is readily available 
to any interested person.  Scope of Proposals
12 
All relevant laws, regulati ons, administrative guidelines, judicial deci sions and administrative rulings having 
general application, relating to: 
 Processes and procedures of border agencies, including po rt, airport, and other entry-point procedures;  
and relevant forms and documen ts, including transit formalities and documentation requirements; 
 Rate of duties and taxes imposed on or in connecti on with importation or exportation (including applied 
tariff rates); 
 Decisions and examples of customs classification; 
 Import and export restrictions; 
 Fees and charges applicable to import, export and tr ansit procedures including the reason for the fee or 
charge (the service provided), the responsible authority and when and how payment is made; 
 Penalty provisions against breaches of import and export formalities; 
 Appeal procedures; 
 Preshipment inspection activities; 
 Export inspection requirements; 
 Matters relating to trade-related restrictions; 
                                                      
11 www.oecd.org/ech/trade policy/tradefacilitation .  Document TD/TC/WP(2003)12/FINAL, page 5. 
12 Includes similar issues relating to transit in M.3(a) proposals. TN/TF/W/143 
Page 12  
 
   Information on enquiry points and medium (e.g., website address) through which information is 
published; 
 Conditions for different forms of customs treatment; 
 Advance rulings of general a pplication and binding nature; 
 Agencies' management plans relating to  implementation of WTO commitments; 
 Agreements and arrangements with any country or countries relating to the above issues; 
 Outline of major trade related procedures; 
 All significant amendments to the above. 
 
Requirements to meet the Basic Standard
 
The Member makes all information covered by the scope of proposals available to governments and traders: 
 In a non-discriminatory and convenient manner including an officially designated source such as an 
official gazette or official journal; 
 On an official website, whenever practicable; 
 Including an outline of major trade related pr ocedures [in English, French or Spanish]. 
 All amendments to relevant material are made pub lic in the same way as the original publication. 
 The Member has organizational and other mechanisms in  place to ensure that the information which it makes 
available is complete, accurate, relevant and timely. 
 Useful References
 
 GATT Article X; 
 GATT Article VIII; 
 GATT Article V; 
 WCO Revised Kyoto Convention:  Chapter 9 of  the General Annex, including Guidelines; 
 Revised Kyoto Convention:  Standards 4.4, 9.1, 9.2 and 9.3; 
 UNCTAD Technical Notes on Trade Facilitation 1,  6 and 11 (see Supplementary Material). 
  
A.2 Internet Publication 
 
A.2(a) Internet Publication of the Elements set out in Article X of GATT 1994 
 
General Description  
 
The publication of relevant information on an official website provides particularly high levels of both 
transparency and accessibility.  It also allows timely publication of new and amended information. 
 These proposals seek to provide greater transparency of and accessibility to trade regulations by making 
available to interested parties, via the internet, all la ws, administrative rulings and other relevant information 
relating to or affecting the international trade in goods. 
  TN/TF/W/143 
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  Basic Standard  
 A Member shall enhance the provision of information through the use of the internet.  
Scope of Proposals
 
 All relevant laws, regulations, judicial decisions a nd administrative rulings having general application, 
including: 
 The relevant trade legislation; 
 Regulations, procedures, documents, formats and ruli ngs issued by Customs on classification, value, and 
origin; 
 Rates of duty, taxes and other charges; 
 Requirements for importation and expor tation of goods, with electronic access to procedural requirements 
and materials, such as documents necessary to  complete an import or export transaction. 
 
Where feasible and possible, information on all transit fees and charges, including: 
 All transit formalities and documentation requirements; 
 Regional transit agreements or arrangements; 
 The reason for any transit fee or charge (the service provided); 
 The responsible authority; 
 The transit fees and charges that will be applied; 
 When and how payment is made. 
 Requirements to meet the Basic Standard
 
 The Member makes all information c overed by the scope of proposals avai lable to governments and traders on 
an official website, with: 
 Developed-country Members providing a copy of their tr ade legislation in English, French or Spanish; 
 Developing-country Members providing a copy of thei r trade legislation in their official language; 
 All Members supplying information on their trade legislation in English, French or Spanish. 
 
The Member has organizational and other mechanisms in  place to ensure that the information which it makes 
available is complete, accurate, relevant and timely .  This may include the establishment of a national 
coordination point.  Useful References
 
 GATT Article X; 
 Egypt's national experience paper TN/TF/W/75; 
 WCO Recommendation (June 1999) Concerning the use of WWW Sites by Customs Administrations; 
 WCO Revised Kyoto Convention:  Standards 9.1 and 9.3; 
 UNCTAD Technical Notes on Trade Facilitation 1 and 11 (see Supplementary Material). 
 TN/TF/W/143 
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  A.2(b) Internet Publication of specified informat ion setting forth the procedural sequence and other 
requirements for importing goods into a Member's territory 
 
General Description
 
 
The publication of relevant information on an official website provides particularly high levels of both 
transparency and accessibility.  It also allows timely publication of new and amended information. 
 These proposals seek to provide greater transparency of  and accessibility to trade regulations by including on 
the Member's official website the procedural sequen ce and other requirements for importing goods into the 
Member's territory. 
 Basic Standard
 
 A Member shall include on its official website the procedural sequence and other requirements for importing 
goods into the Member's territory. 
 Scope of Proposals
 
 Information setting forth the procedural seque nce and other requirements for importing goods. 
 
Requirements to meet the Basic Standard
 
 The Member makes all information c overed by the scope of proposals avai lable to governments and traders on 
its official website.  
The Member has organizational and other mechanisms in  place to ensure that the information which it makes 
available is complete, accurate, relevant and timely.  Useful References
 
 GATT Article X; 
 WCO Recommendation (Jun 1999) Concerning the u se of WWW Sites by Customs Administrations; 
 WCO Revised Kyoto Convention: Standards 9.1 and 9.3; 
 UNCTAD Technical Notes on Trade Facilitation 1 and 11 (see Supplementary Material). 
 
A.3 Notification of Trade Regulations 
 General Description
 
 These proposals seek to provide Members with inform ation on proposed new or amended trade regulations 
that are being considered by other Members, which may have a significant impact on them.  
Basic Standard
 
 When introducing or amending trade regulations that may have a significant effect on the trade of other 
Members, a Member shall notify interested parties and the WTO Secretariat of the proposed introduction or 
amendment at the earliest possible stage pr ior to finalizing the proposed measures.  TN/TF/W/143 
 Page 15 
 
 
   
Scope of Proposals13 
 Any proposed new or amended trade re gulations [or "core measures"] that may have a significant effect on the 
trade of other Members. 
 Requirements to meet the Basic Standard
 
 The Member has formal mechanisms in place which ensure that any proposed new or amended trade 
regulations that may have a significant effect on the trade of other Members are, at the earliest possible stage, 
and prior to finalization: 
 Notified to interested parties; 
 Notified to the WTO in one of the WTO official languages. 
 Useful References
 
 GATT Article X; 
 GATT Article VIII; 
 GATT Article V; 
 UNCTAD Technical Note on Trade Facilitation 1 (see Supplementary Material). 
 
A.4 Establishment of Enquiry Points /SNFP14/ Information Centers 
 General Description
 
 Transparency and accessibility of information is important for traders to be able to efficiently undertake their 
business.  These proposals seek to provide greater accessib ility to trade-related information and documents by 
providing access through enquiry points for interested parties on a non-discriminatory basis. 
 Basic Standard
 
 
A Member shall establish enquiry points and/or SNFP which are responsible for providing or for facilitating 
access to trade-related information or documents to  interested parties on a non-discriminatory basis. 
 Scope of Proposals
 
 Establishment of enquiry poin ts with responsibility for: 
 Answering relevant enquiries from interested parties; 
 Providing relevant information and documents rela ted to trade procedures in a non-discriminatory and 
convenient and timely manner. 
 Establishment of a primary enquiry point which f acilitates coordination among competent border agencies, 
whenever practicable. 
 
Notifying the WTO of contact info rmation for the enquiry points. 
 
                                                     
 
13 Includes similar issues relating to transit in M.3 (a) proposals. 
14 Single National Focal Points. TN/TF/W/143 
Page 16  
 
  Requirements to meet the Basic Standard
 
 The Member has established and maintains enquiry points that reflect the scope of proposals. 
 
The Member provides competent staff to service such enquiry points. 
 The Member has formal mechanisms in place to no tify and regularly update the WTO of the contact 
information for the enquiry points.  Useful References
 
 GATT Article X; 
 Special Meeting of the SPS Committee on the Opera tion of Enquiry Points, held on 31 October 2003, 
G/SPS/R/32; 
 UNCTAD Technical Note on Trade Facilitation 6 (see Supplementary Material); 
 WCO Revised Kyoto Convention:  Standard 9.1 and in particular, item 2.5 of the Guidelines to Chapter 9 
of the General Annex. 
 
A.5 Other Measures to Enhance th e Availability of Information 
 
It has been proposed that the official WTO website provi de links to Members' official websites.  Relevant 
measures associated with these proposals are contained in A.2(a) and A.2(b). 
 
B.  TIME PERIODS BETWEEN PUBL ICATION AND IMPLEMENTATION 
 
B.1 Interval between Publication and Entry into Force 
 General Description
 
Article X paragraph 2 states: "No measure of general a pplication taken by any Contracting Party effecting an 
advance in a rate of duty or other charge on imports under an established and uniform practice, or imposing a 
new or more burdensome requirement, restriction or pr ohibition on imports, or on the transfer of payments 
therefore, shall be enforced before such  measure has been officially published." 
 
These proposals seek to ensure the pub lication of proposed laws, regulations, rulings etc. ("rules") prior to 
their adoption and entry into force in order to contribute to informed compliance, by providing an opportunity for those stakeholders who may be affected by the ru les to understand the changes and therefore improve their 
ability and readiness to comply.  
Basic Standard
 
A Member shall ensure that, in principle, informatio n relating to proposed new and amended rules of general 
application is made available to interested persons in advance of their implementation. 
 Scope of Proposals
15 
Proposed new and amended laws , regulations and administrative rulings of  general application, or their drafts 
or summaries.  
                                                     
 
15 Includes similar issues relating to transit in M.3(a) and M.4(b) proposals.  TN/TF/W/143 
 Page 17 
 
 
  Requirements to meet the Basic Standard  
The Member has in place legislation or administrati ve arrangements which clearly set out timeframes and 
procedures relating to the publication of new and amended rules prior to their entry into force.  
Tangible evidence that such arrangements are being observed. 
 Useful References
 
 GATT Article X; 
 GATT Article VIII; 
 GATT Article V; 
 UNCTAD Technical Note on Trade Facilitation 1 (see Supplementary Material); 
 WCO Revised Kyoto Convention: Standard 9.2. 
 
C.  CONSULTATION AND COMMENTING ON NEW AND AMENDED RULES 
 
C.1 Prior Consultation and Commenting on New and Amended Rules 
 
General Description  
Public consultation and feedback improves the predicta bility of the regulatory environment, improves public 
confidence and support and helps to improve the level of  compliance.  Such consultation and feedback may be 
organized by the relevant ministry or regulatory agency. 
 These proposals seek to ensure ef fective consultation on proposed tr ade-related laws, regulations, 
administrative rulings etc. in order to provide inter ested persons with an opportunity to comment on the 
proposals, and for Members to take such comments into  account, as appropriate, prior to their implementation. 
 
Basic Standard
 
A Member shall introduce and maintain consultative m echanisms to seek and take account of comments from 
interested persons on proposals to introduce new, or  amend existing trade-related rules prior to their 
implementation.  
Scope of Proposals
16 
Consultation mechanisms on proposals to introduce new, or amend existing trade-rela ted laws, regulations and 
administrative rulings of general application, including those relating to: 
 Imports and exports; 
 Goods in transit. 
 
Consultation with both the public and private sectors. 
 Provision of reasonable timeframes for comme nts to be submitted and considered. 
 
                                                     
 
16 Includes similar issues relating to transit in M.4(b) proposals. TN/TF/W/143 
Page 18  
 
  Requirements to meet the Basic Standard
 
The Member conducts regular, formal consultations w ith the public and private sector on proposed new or 
amended legislative and administrative arrangements.  Such mechanisms include: 
 Procedures for obtaining comments from interested persons; 
 Procedures for taking such comments into account prio r to implementation of proposals, and for providing 
public feedback on the acceptance or otherwise of the comments received; 
 Reasonable timeframes. 
 The Member provides competent sta ff to undertake such consultation. 
 
Useful References
 
 GATT Article X; 
 GATT Article V; 
 WCO Revised Kyoto Convention: Standards 1.3 and 9.2.  See also Standards 3.1 and 7.1, and Chapter 1:3 
of Specific Annex A. 
 
C.2 Information on Policy Objectives Sought 
 
General Description  
These proposals seek to ensure that in terested persons are notified of the relevant policy objectives that are 
being pursued when a Member proposes to introduce ne w or amended trade-relate d laws, regulations and 
administrative rulings.  By disclosing the rationale for proposed regulations, authorities help stakeholders to 
better understand their requirements, anticipate how they  will be enforced and ensure that they are well 
prepared to comply.  Basic Standard
 
When seeking to introduce new, or amend existing trad e-related rules, a Member shall advise interested 
persons of the relevant policy objectives that are being pursued.  Scope of Proposals
 
Notification of the relevant policy objectives that are be ing pursued in relation to proposed new or amended 
trade-related laws, regulations  and administrative rulings. 
 Requirements to meet the Basic Standard
 
When seeking to introduce new, or amend existing trade -related rules, the Member advises interested persons 
of the relevant policy objectives that are being pursued.  
Useful References
 
 GATT Article X; 
 WCO Revised Kyoto Convention:  Standard 9.2. 
  TN/TF/W/143 
 Page 19 
 
 
  D.  ADVANCE RULINGS 
 
D.1 Provision of Advance Rulings 
 General Description
 
In order to provide the international trading community  with greater commercial predictability and certainty, 
and to facilitate their compliance with regulatory requi rements, many administrations have implemented a 
system of advance rulings.  These rulings generally apply to tariff classification, valuation and origin.  Such 
rulings are supplied by Customs on request, and in many  cases are legally binding, provided they are based on 
complete and accurate information.  These proposals seek  to establish such a system of binding rulings. 
 
Basic Standard  
A Member shall issue legally binding rulings in a tim ely manner, and in advance of the relevant trade 
transaction, at the request of an interested person who has provided the Member with all necessary information. 
 
Scope of Proposals
 
Legally binding advance rulings in respect of:  Admissibility
17; 
 Tariff classification; 
 Applicable rates of duties and taxes; 
 Tariff preferences; 
 Duty deferral; 
 [Duty drawback]; 
 Customs valuation18; 
 Origin19. 
 
Information requirements, application, timeliness, validit y, notification, publication/confidentiality and review 
of advance rulings.  Requirements to meet the Basic Standard
 
The Member has in place national legislation or admi nistrative arrangements which set out transparent and 
predictable procedures for applying for, issuing, modifying and revoking an advance ruling, including: 
 The procedures and formalities to be followed, in cluding review, appeal and revocation procedures; 
 Particulars that must be supplied by an applicant; 
 Timeframes, including timeframes for deci sion-making and the validity of rulings; 
 The format in which the ruling is provided, which must include reasons for the decision; 
 Circumstances under which a ru ling ceases to have effect. 
 
                                                      
17 Rulings on "admissibility" in particular, are likely to involve a number of government agencies. 
18 Not in relation to the value of the goods, but in relation to the treatment of particular aspects of the transaction 
for valuation purposes. 
19 Provision of advance rulings on origin is an exis ting WTO obligation (see Rules of Origin Agreement). TN/TF/W/143 
Page 20  
 
  As a minimum, the Advance Rulings system applies to  those matters identified in the Scope of Proposals. 
 All such rulings are honoured by the issuing authority in respect of the applicant's goods concerned, at any 
border post, for the specified period, provided the facts and circumstances on which the ruling is based remain 
unchanged. 
 There is tangible evidence that the arrangements rela ting to advance rulings are being properly observed by 
the Member.  This includes the maintenance of comprehe nsive records relating to all aspects of the advance 
ruling system.  
Useful References
 
 GATT Article X; 
 WTO National Experience Paper: Australia – TN/ TF/W/66, Binding Advance Rulings – Australia's 
Experience; 
 WCO Revised Kyoto Convention: Standards 9.4,  9.5, 9.6 and 9.9 and associated Guidelines;  
 WCO Recommendation (June 1996) concerning the in troduction of programmes for binding pre-entry 
classification information and (June 1998) concerning the improvement of tariff classification work and related infrastructure (in particular, its Appendix Part II:  Pre-entry classification);  
 UNCTAD Technical Note on Trade Facilitation 22 (see Supplementary Material);  
 WCO Information Sheets on key trade facilitation measures – Binding Rulings/Advance Rulings (see 
Supplementary Material).  
 
E. APPEAL PROCEDURES 
 
E.1 Right of Appeal 
 General Description
 
Government agency decisions can have an immediate and detrimental effect on traders affected by the 
decisions.  These proposals seek to introduce effective app eal procedures that will enab le affected traders to 
seek review of decisions made and to receive a pr ompt and considered response to their appeals. 
 
Procedures need to be as simple, straightforward a nd timely as possible.  All requirements on both the 
appellant and Customs must be clearly laid out in legi slation and easily accessible to all parties. Customs must 
inform appellants in writing of decisions and must implement final decisions promptly.20 
 Basic Standard
 
A Member shall provide a legal right of appeal  in customs and other trade-related matters. 
 
Scope of Proposals  
Legal right of appeal without penalty against rulings  and decisions relating to importation, exportation and 
transit that: 
 Is non discriminatory; 
 Is easily accessible, with costs being reasonable; 
                                                      
20 WCO Revised Kyoto Convention, General Annex, Chapter 10, 5. Conclusion.  TN/TF/W/143 
 Page 21 
 
 
   Provides appellants and other interested pers ons with clear and transparent procedures; 
 Provides affected persons with reasons  for making a particular decision; 
 Provides initial internal review by the original deci sion-making agency, with subsequent appeal to an 
external body; 
 Includes a right to representation; 
 Establishes relevant timeframes for reviews; 
 Provides for publication of major judicial and administrative decisions on appeals; 
 Provides a standard timeframe for resolution of  minor appeals at an administrative level; 
 Includes an opportunity to raise complaints inform ally through complaints lodgement and handling 
procedures. 
 
Requirements to meet the Basic Standard  
The Member has in place national legislation that provi des a right to affected persons to be given, upon 
written request, an explanation of the reasons for a trade -related decision; and for the person to have a right of 
appeal to a competent authority which may be the ag ency concerned, another administrative authority, 
arbitration, a special tribunal or, in the final instance, a judicial authority. 
 The appeal procedures are clearly outlin ed in national legislation, and th e legal requirements and procedures 
for filing an appeal are readily accessible to the trade community and the general public, and address all 
elements identified in the Scope of Proposals including: 
 Requirements for an appeal to be lodged in writing st ating the grounds on which the appeal is being made; 
 The time limits within which an appeal must be lodged; 
 Requirements for the decision in relation to the appeal to  be provided to the appellant in writing, together 
with the reasons for that decision and advice as to the appellant's further rights of appeal and relevant time 
limits. 
 
National legislation outlines the specific types of decisions  that may be subject to appeal, such as decisions on 
tariff classification, valuation, origin, licensing, permits to import or export, refunds, etc.  Where an appeal to the relevant authority has been dismissed, the Member provides a right of appeal in 
national legislation to an authority th at is independent of that authority. 
 
There is tangible evidence that the arrangements re lating to appeals are being properly observed by the 
relevant authorities.  Useful References
 
 GATT Article X; 
 WCO Revised Kyoto Convention: Chapter 10 of the General Annex, including Guidelines; 
 UNCTAD Technical Note on Trade Facilitation Measures 10 (see Supplementary Material); 
 WCO Information Sheets on key trade facilitation me asures – Appeals in Customs matters (see 
Supplementary Material); 
 WCO Revised Kyoto Convention: Standards 3.26 and 9.8; TN/TF/W/143 
Page 22  
 
   WCO Recommendation (June 1967) concerning right of  appeal in Customs matters and (June 1998) 
concerning improvement of tariff classification work a nd related infrastructure (in particular, its Appendix 
Part III). 
 E.2 Release of Goods in Event of Appeal 
General Description
 
Where a disputed decision is the subject of an app eal, goods should normally be released, with the possibility 
in given circumstances of duty payment being held in  abeyance.  These proposals seek to establish such a 
regime, which should be subject, where required by national legislation, to the provision of a guarantee, such 
as a surety or deposit. 
 
Basic Standard  
Where a disputed decision is the subject of an appeal, a Member shall generally allow goods the subject of the 
decision to be released and, where practicable, hold payment of duties and other taxes in abeyance pending 
resolution of the appeal. 
 
Scope of Proposals  
All goods that are the subject of an appeal against a ruling or decision relating to importation, exportation and 
transit.  
Requirements to meet the Basic Standard  
The Member has in place national legislation and/or ad ministrative arrangements that generally provide for 
goods that are the subject of an appeal to be released, and that identify circumstances in which the payment of 
duties and other taxes may be held in abeyance pendi ng resolution of the appeal.  This may require the 
provision of a guarantee, such as a surety or deposit.  There is tangible evidence that such arrangements are being properly observed by the customs administration 
and other relevant authorities. 
 Useful References
 
 GATT Article X; 
 GATT Article VIII; 
 WCO Revised Kyoto Convention: Chapters 5 and 10  of the General Annex, including Guidelines; 
 UNCTAD Technical Note on Trade Facilitation 4 (see Supplementary Material); 
 WCO Revised Kyoto Convention: Standards 3.40, 3.42, 3.43; 
 WCO Recommendation (June 1967) concerning right of appeal in Customs matters. 
 
E.3 Appeal Mechanisms in a Customs Union 
 
General Description  
These proposals are designed to establish  mechanisms to streamline appeal s against decisions relating to the 
importation of goods into a customs union, by having su ch appeals heard and decided at the customs union 
level. 
  TN/TF/W/143 
 Page 23 
 
 
  Basic Standard  
Where a disputed decision relating to the importation of  goods into a customs union is the subject of an 
appeal, a Member shall agree to have the matte r heard and decided at the customs union level. 
 
Scope of Proposals  
Appeal mechanisms relating to adverse findings of inspec tion authorities, in particular for inspection decision 
relating to food items, at points of impor tation into a customs union, including: 
 appeals against member state decisions to be heard and decided at the customs union level; 
 appellate decisions to be binding on the inspecti on authorities of all members of the customs union. 
 
Requirements to meet the Basic Standard  
The Member's national legislation and relevant custom s union agreements provide for the appeal processes 
identified in the Scope of Proposals.  There is tangible evidence that such arrangeme nts are being properly observed by the Member.
21 
 
Useful References  
 GATT Article X; 
 WCO Revised Kyoto Convention: Chapter 10 of the General Annex, including Guidelines. 
 
F.  OTHER MEASURES TO ENHANCE IMPARTIALITY, NON-DISCRIMINATION 
 AND TRANSPARENCY 
 
F.1 Uniform Administration of Trade Regulations 
 
General Description  
These proposals seek to provide traders and other stake holders with certainty and clarity in relation to 
classification, valuation and other trade-related decisi ons by ensuring the uniform administration of trade 
regulations.  Basic Standard
 
A Member shall administer trade regulations in a uniform and impartial manner. 
 Scope of Proposals
 
Establishment of a central point within government  with primary responsibility for interpreting trade 
regulations such as those relating to custom s classification, customs valuation, etc. 
 
Compilation and distribution of case studies to support sta ff and stakeholder training, particularly in relation 
to customs classification and customs valuation.  Requirements to meet the Basic Standard
 
The Member has in place national legislation and ad ministrative arrangements that support the uniform and 
impartial administration of trade regulations, including: 
                                                      
21 This Basic Standard can only be met with the full cooperation of members of the relevant customs union. TN/TF/W/143 
Page 24  
 
   All relevant information of gene ral application relating to custom s laws and procedures is publicly 
available (see 5.A); 
 Expert areas within relevant agencies are established,  which have primary responsibility for interpreting 
trade regulations for which the agen cy has administrative responsibility, such as those relating to tariff 
classification, customs valuation, import/export restrictions, etc.; 
 Case studies are used to support customs classification and customs valuation training; 
 The Member has appropriate audit procedures in place to ensure uniformity of administration and 
impartiality of decision making. 
 Useful References
 
 GATT Article X; 
 UNCTAD Technical Note on Trade Facilitation 1 (see Supplementary Material); 
 WCO Revised Kyoto Convention: Standards 10 and 11; 
 WCO Recommendation (June 1998) concerning improvement  of tariff classification work and related 
infrastructure. 
 
F.2 Maintenance and Reinforcement of Inte grity and Ethical Conduct among Officials 
 
F.2(a) Establishment of a Code of Conduct 
 General Description
 
Corruption can be a major inhibitor of trade through e.g., delaying cargo, payment of bribes and improper 
classification and valuation of goods.  Corruption within Customs may also impact negatively on investment 
and adversely affect the reputation of the country and Government which those officials represent. 
 Basic Standard
 
A Member shall establish, maintain and enforce a c ode of conduct which addresses the rights and obligations 
of government officials.  Scope of Proposals
22 
Development of codes of conduct for staff of border agencies, which identify their rights and obligations. 
 
Establishment of coordination and control mechanisms  between customs administrations and organizations 
involved in devising ethics policies for officials.  Appointment of senior officials responsible for ensu ring the delivery of integrity training programmes for 
government officials. 
 
Requirements to meet the Basic Standard
 
The Member has in place legislation or administra tive arrangements that establish a Code of Conduct 
consistent with the principles set out in the revised Arusha Declaration23, including: 
                                                      
22 Includes issues raised under F.2(e) and F.2(f). 
23 Issues of integrity and corruption are of particular significance. The WCO has recognized this through the 
development of the Arusha declaration (Declaration of th e Customs Co-operation Council Concerning Good Governance 
and Integrity in Customs), and the princi ples of the Declaration remain the corn erstone of best prac tice in this area. 
  TN/TF/W/143 
 Page 25 
 
 
   The incorporation of the principles of integrity and ethics into training programmes for government 
officials; 
 Appropriate coordination and control programme s to enforce the provisions of the Code. 
 
Useful References  
 GATT Article X; 
 UNCTAD Technical Note on Trade Facilitation 7 (see Supplementary Material); 
 WCO Arusha Declaration; 
 WCO Model Code of Ethics and Conduct (May 2001); 
 WCO Integrity Development Guide (May 2003); 
 WCO Compendium of Integrity Best Practices (May 2005). 
 
F.2(b) Computerized System to Reduce/Eliminate Discretion 
 
General Description  
The automation of certain customs processes, such as th e clearance process, has the effect of reducing officer 
discretion and, as such is one way in which corrupt practices may be addressed.  Basic Standard
 
A Member shall use information technology to reduce officer discretion, where practicable. 
 
Scope of Proposals  
Introduction of computerized systems to reduce (or el iminate) the discretion exercised by officials and 
employees with respect to basic customs decisions.  Requirements to meet the Basic Standard
 
The Member has, where practicable, used inform ation technology to reduce officer discretion. 
 Useful References
 
 GATT Article X; 
 WTO National Experience Paper: Egypt – TN/TF/W/69, Reforming Customs Authority, Fighting 
Corruption, and the Use of Computers – Egypt's National Experience; 
 UNCTAD Technical Notes on Trade Facilitation 3,  7 and 21 (see Supplementary Material); 
 WCO Arusha Declaration; 
 WCO Model Code of Ethics and Conduct (May 2001); 
 WCO Integrity Development Guide (May 2003); 
 WCO Compendium of Integrity Best Practices (May 2005). 
 
F.2(c) System of Penalties 
 
General Description  
The inclusion of appropriate penalty regimes in offici al codes of conduct and national legislation provides the 
necessary means of punishing corrupt behaviour, and can also act as an effective deterrent. TN/TF/W/143 
Page 26  
 
   
Basic Standard
 
A Member shall incorporate penalty provisions in its customs legislation. 
 
Scope of Proposals  
Incorporation of a system of penalties in a Member's customs legislation.  Offences by customs officials 
should be considered as criminal acts.  Requirements to meet the Basic Standard
 
The Member has incorporated a system of penalties in its customs legislation. 
 
Useful References  
 GATT Article X; 
 WCO Arusha Declaration; 
 WCO Model Code of Ethics and Conduct (May 2001); 
 WCO Integrity Development Guide (May 2003); 
 WCO Compendium of Integrity Best Practices (May 2005). 
 
F.2(d) Technical Assistance to Create/Build up Ca pacities to Prevent and Control Customs Offences 
 This proposal relates to the provision of technical assi stance to create and build up a Member's capacity to 
prevent and control customs offences.  As su ch, it is covered by other F.2 proposals. 
 
F.2(e) Appointment of Staff for Education and Training 
 
This matter is dealt with under proposal F.2(a). 
 
F.2(f) Coordination and Control Mechanisms 
 
This matter is dealt with under proposal F.2(a).  F.3 Import Alerts/Rapid Alerts 
 
General Description
 
Import alert/rapid alert is a border control mechanis m adopted by some countries and customs unions to 
monitor and ensure the quality of imported food products .  It is imposed in the event of detection of 
contaminated imports or import of pr oducts not meeting the required standards.  As a result of such alert, a 
predetermined number of subsequent export consignments from the relevant  exporter are subjected to 100% 
inspection at points of entry into the country/customs  union.  These proposals seek to ensure that the alert 
itself does not create a barrier to trade.  Basic Standard
 
A Member shall not operate an import alert/rapid aler t system in a way that creates a barrier to trade. 
  TN/TF/W/143 
 Page 27 
 
 
  Scope of Proposals  
The application of a system of import/rapid alert, including:  Uniform, objective standards; 
 Uniform application across a customs union; 
 Imposition only on the basis of positive evidence that  prescribed objective standards have not been met; 
 Use of less trade restrictive arrangements where appropriate; 
 Guidelines for termination, including timeframes and format for announcing such termination. 
 Requirements to meet the Basic Standard
 
Where the Member and/or customs union has in place a system of import/rapid alert, it should reflect the 
requirements identified in the Scope of Proposals. 
 There is tangible evidence that such arrangeme nts are being properly observed by the Member.
24 
 Useful References
 
 GATT Article X. 
 
F.4 Detention 
 
General Description  
This proposals seeks to ensure that importers or thei r authorized agent are informed promptly when their 
goods have been detained for inspection.  Basic Standard
 
When goods are detained for inspec tion by a competent authority, a Member shall provide the importer or 
their authorized agent with information about the detention in a timely manner. 
 
Scope of Proposals  
Detention for the purposes of inspection by customs or any other relevant authority. 
 Requirements to meet the Basic Standard
 
The Member has in place national legislation or administrative arrangements which clearly set out the 
procedures for notifying importers and/or their agents pr omptly in situations where goods are detained for the 
purpose of inspection.  There is tangible evidence that such arrangeme nts are being properly observed by the Member.
25 
 
Useful References  
 GATT Article X. 
 
                                                      
24 In the case of a customs union, this Basic Standard ca n only be met with the full cooperation of members of 
the relevant customs union. 
25 In the case of a customs union, this Basic Standard ca n only be met with the full cooperation of members of 
the relevant customs union. TN/TF/W/143 
Page 28  
 
  F.5 Test Procedures 
 
General Description
 
Customs and other competent authorities may draw and t est samples where deemed necessary, to establish the 
tariff description of goods declared or to ensure the a pplication of other provisions  of national legislation.  
This proposal seeks to provide traders with the right to a second confirmatory test in situations where the initial test returns adverse findings.  Basic Standard
 
When samples of goods are tested by competent au thorities for the purpose of ensuring the appropriate 
application of national legislation, a Member shall provide impor ters, exporters or their authorized agents with 
the right to a second confirmatory test.  Scope of Proposals
 
Confirmatory testing of imports or exports, including: 
 Clear procedures, including a validated test method; 
 Accredited laboratories and the publication of a list of such laboratories; 
 Acceptance of the results of a confirmatory test by all member states of a customs union. 
 Requirements to meet the Basic Standard
 
The Member has in place national legislation or administrative arrangements which clearly set out the 
procedures for confirmatory testing as required by the Scope of Proposals.  There is tangible evidence that such arrangeme nts are being properly observed by the Member.
26 
 Useful References
 
 GATT Article X. 
 
G.  FEES & CHARGES CONNECTED WI TH IMPORTATION AND EXPORTATION 
 
G.1 General Disciplines on Fees and Charges Impose d on or in Connection with Importation and 
Exportation 
 
G.1(a) Specific Parameters for Fees/Charges 
 
General Description  
Article VIII paragraph 1(a) establishes certain obligations  regarding fees and charges.  It authorizes only those 
fees and charges that are limited to the approximate cost  of services rendered, and prohibits fees and charges 
aimed at protecting domestic goods or having the effect of an import/export tax.  These proposals seek to ensure that the principles of Article VIII are observed.  
                                                     
 
26 Acceptance of results thr oughout a customs union can only be met with  the full cooperation of members of 
the relevant customs union.  TN/TF/W/143 
 Page 29 
 
 
  Basic Standard  
A Member shall ensure that fees and charges do not ex ceed the approximate costs of services rendered and are 
in direct and/or indirect connection with a speci fic importation, exportation or transit formality. 
 
Scope of Proposals27 
Specification of services for which a government agency may impose fees and charges.28 
 Measurement of directly relevant costs.  Recovery of only (approximate) actual costs. 
 
Fees and charges collected by public agen cies and/or other entities on their behalf. 
 Requirements to meet the Basic Standard
 
Fees and charges imposed by the Member reflect the appr oximate cost of the services provided by the relevant 
agency.  Relevant legislative and/or administrative arrangements include: 
 Agency mechanisms to identify and capture relevant costs; 
 Prohibition of ad valorem  fees and charges; 
 Consolidation of fees and charges, where practicable29; 
 An independent verification process. 
 
Useful References  
 GATT Article VIII; 
 GATT Article V; 
 UNCTAD Technical Note on Trade Facilitation 2 (see Supplementary Material); 
 WCO Revised Kyoto Convention:  Standards 3.2 and 9.7; Specific Annex A – Chapter 1: 19. 
 
G.1(b) Publication/Notification of Fees/Charges 
 
General Description  
These proposals seek to increase the tran sparency and predictability of trade by requiring the publication of all 
trade-related fees and charges. 
 Basic Standard
 
A Member shall publish information on fees and charges in  a timely manner prior to their implementation or 
amendment.  
                                                     
 
27 Includes similar issues relating to transit in M.2(c) proposals. 
28 Including tasks undertaken on behalf of other agencies. 
29 See also G.2 proposals. TN/TF/W/143 
Page 30  
 
  Scope of Proposals
30 
Publication of all trade-related fees and charges, including:  Publication in advance of implementation; 
 Public accessibility; 
 Information dissemination processes, including the internet; 
 Disclosure to WTO. 
 Requirements to meet the Basic Standard
 
The Member makes information on fees and charges publicly available, including: 
 Adequate prior notice of implementation or amendment; 
 Clear specification of the service provided, the legal b asis for charging, the applicable fee or charge, how 
it may be paid, and the responsible agency; 
 Publication via an officially designated medium, and where feasible and possible, the Member's official 
website. 
 
The Member notifies the WTO where information on its fees and charges may be found. 
 Useful References
 
 GATT Article VIII; 
 GATT Article V; 
 UNCTAD Technical Note on Trade Facilitation 1 (see Supplementary Material); 
 WCO Revised Kyoto Convention: Standards 9.1, 9.2 and 9.3; 
 WCO Recommendation (June 1999) Concerning the use of WWW Sites by Customs Administrations. 
 
G.1(c) Prohibition of Collection of Unpublished Fees and Charges 
 General Description
 
These proposals seek to increase the tr ansparency and predictability of trade and minimize corrupt practices 
by prohibiting the collection of any fees or ch arges that have not been publicly notified. 
 Basic Standard
 
A Member shall not collect any fees or charg es that have not been publicly notified. 
 Scope of Proposals
31 
All unpublished fees and charges. 
 Requirements to meet the Basic Standard
 
National legislation clearly specifies the services subject to fees or charges. 
 The Member has in place: 
                                                     
 
30 Includes similar issues relating to transit in M.2(a) proposals. 
31 Includes similar issues relating to transit in M.2(a) proposals.  TN/TF/W/143 
 Page 31 
 
 
   Legislative and administrative arrangements that explic itly prohibit the collection of any fees or charges 
that have not been publicly notified; 
 Formal procedures for complaints to be made agains t the imposition of fees and charges not sanctioned by 
law; 
 Appropriate management review processes32 to ensure compliance with the Basic Standard. 
 Useful References
 
 GATT Article VIII; 
 GATT Article X; 
 GATT Article V; 
 UNCTAD Technical Note on Trade Facilitation 1 (see Supplementary Material); 
 WCO Arusha Declaration. 
 
G.1(d) Periodic Review of Fees/Charges 
 General Description
 
These proposals seek to ensure the ongoing appropriateness of trade-related fees and charges through period 
review.  Basic Standard
 
A Member shall review its trade-related fees and ch arges periodically to ensure compliance with WTO 
commitments.  Scope of Proposals
33 
Regular agency review processes to review the level a nd number of trade-related fees and charges, including a 
review of: 
 Laws and regulations; 
 Administrative procedures. 
 Requirements to meet the Basic Standard
 
The Member has established administrative review mech anisms within relevant agencies to ensure the 
appropriateness of fees and charges, including: 
 Periodic review of legislative and administrative rules; 
 Review criteria that include all elements of WTO obligations; 
 Mechanisms to independently verify th e appropriateness of fees and charges. 
 Tangible evidence that the review mechanisms are operating. 
 
Useful References
 
 GATT Article VIII; 
                                                      
32 Note the linkage with F.2 proposals on integrity and ethical conduct. 
33 Includes similar issues relating to transit in M.2(b) proposals. TN/TF/W/143 
Page 32  
 
   WCO Arusha Declaration; 
 WCO Revised Kyoto Convention – Preamble, Articles 6 and 12. 
 
G.1(e) Automated Payment 
 General Description
 
This proposal seeks to encourage the use of automated pa yment systems, to reduce paperwork and give traders  
quicker and more efficient service.  This helps them to stay competitive while ma intaining a Member's ability 
to collect the revenue.  
Basic Standard
 
A Member shall permit automated payment of duties and ot her trade-related fees and charges [where agencies 
have the necessary facilities].  Scope of Proposals
 
Automated payment of duties and other fees and charges. 
 Associated systems and payment methods.  Requirements to meet the Basic Standard
 
The Member accepts automated payment of all duties and other trade-related fees and charges where it has the 
necessary automated payment and accounting systems in place.  Useful References
 
 GATT Article VIII; 
 UNCTAD Technical Note on Trade Facilitation 3 (see Supplementary Material); 
 WCO Arusha Declaration;  
 WCO Revised Kyoto Convention: General Annex – Chapter 7.  
 
G.2 Reduction/Minimization of  the Number and Diversity of Fees/Charges 
 General Description
 
These proposals seek to require Members to review, a nd if necessary, consolidate or reduce the number and 
diversity of their trade-related fees and charges.  Basic Standard
 
A Member's trade-related fees and charges shall be the minimum necessary in number and diversity. 
 
Scope of Proposals34 
Publication of permissible fees and charges. 
 Minimization of number and diversity. 
 
Agency review mechanisms. 
                                                     
 
34 Includes similar issues relating to transit in M.2(c) proposals.  TN/TF/W/143 
 Page 33 
 
 
   
Requirements to meet the Basic Standard  
The Member publishes all permissible fees and charges. 
 
When seeking to establish new or amended trade-related fees and charges, and in the course of its periodic 
review of such fees and charges35, the Member: 
 Actively manages the number and diversity of its fees and charges by examining practical ways to 
minimize and consolidate them; 
 Reviews relevant legislative and administrative rules; 
 Abolishes or amends its fees and charges when circum stances change or less restrictive options become 
available. 
 Useful References
 
 GATT Article VIII; 
 GATT Article V; 
 UNCTAD Technical Note on Trade Facilitation 2 (see Supplementary Material); 
 WCO Revised Kyoto Convention: Standard 1.2; 
 WCO Arusha Declaration. 
 
H.  FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION 
 
H.1 Disciplines on Formalities/Procedures and Data/Documentation Requirements Connected with 
Importation and Exportation 
 
H.1(a) Non-discrimination 
 General Description
 
The GATT is designed to ensure that goods are not discr iminated against on the basis of their country of 
origin.  These proposals seek to ensure that all goods  are treated the same way in terms of regulatory 
formalities and procedures, although goods may be treated  differently according to objective risk assessment 
criteria. 
 
Basic Standard  
A Member shall ensure that the design, application and effect of import and export practices and procedures 
do not discriminate against goods on the basis of their origin and/or mode of transportation.  Scope of Proposals
 
Non-discrimination in the design, application and eff ect of import and export requirements, procedures and 
formalities in relation to: 
 The origin of goods/like products; 
 Mode of transport. 
 
                                                      
35 See G.1(d) proposals. TN/TF/W/143 
Page 34  
 
  Requirements to meet the Basic Standard
 
The Member has in place national legislation and administrative arrangements which:  Expressly provide for the principle of non-discrimination; 
 Apply the principles of risk management to the id entification of goods for specific interventions, and 
specifically exclude such identification on the basis of origin and/or mode of transportation alone; 
 Ensure uniform national interpretation and application of the arrangements. 
 There is tangible evidence that the arrangement s are being properly observed by the Member. 
 Useful References
 
 GATT Article VIII; 
 WCO Revised Kyoto Convention: Specific Annex A – Ch apter 1: 2, Chapter 2: 3; Specific Annex F – 
Chapter 1: 4, Chapter 2: 2; Specific Annex J – Chapter 1: 2, Chapter 3: 2, Chapter 4: 2. 
 H.1(b) Periodic Review of Formalities/Procedures and Requirements
36 
 
General Description  
These proposals seek to ensure the ongoing appropriaten ess of trade-related formalities and requirements 
through periodic review.  
Basic Standard
 
A Member shall review its import and export formaliti es and requirements periodically in consultation with 
the private sector; and shall not maintain such formaliti es and requirements if the circumstances or objectives 
giving rise to their adoption no longer exist.  Scope of Proposals
37 
Regular, periodic reviews of forma lities and documentation requirements relating to imports, exports and 
transit that take account of: 
 Relevant new information and business practices; 
 The availability and adoption of new techniques and technology; 
 International best practices; 
 Private sector and other stakeholder views. 
 Requirements to meet the Basic Standard
 
The Member has established administrative review mech anisms within relevant agencies to ensure the 
ongoing appropriateness of formalities a nd documentation requirements, which include all elements identified 
in the Scope of Proposals. 
 
Stakeholder consultation arra ngements are in operation that enable inte rested parties to provide input to the 
review process.  There is tangible evidence that the arrangement s are being properly observed by the Member. 
                                                     
 
36 Note that similar issues relating to fees and charges are addressed in G.1(d) proposals. 
37 Includes matters relating to goods in transit identified in M.3(b) proposals.  TN/TF/W/143 
 Page 35 
 
 
   
Useful References  
 GATT Article VIII; 
 GATT Article V; 
 WCO Revised Kyoto Convention: Standards 3. 13, 3.17 and 3.19 and associated Guidelines;  
 UNCTAD Technical Notes on Trade Facilitation 9,  13 and 20 (see Supplementary Material); 
 WCO Arusha Declaration; 
 WCO Revised Kyoto Convention: Preamble, Articles 6 and 12; 
 WCO Resolution (June 2005) concerning the Framework of Standards. 
 
H.1(c) Reduction/Limitation of Formalities/Pr ocedures and Data/Documentation Requirements38 
 General Description
 
Trade documentation and procedural requirements, if excessive, can delay the clearance of cargoes.  These 
proposals seek to ensure that trade -related formalities and documentation ar e the minimum required to ensure 
compliance with legitimate policy objectives. 
 Basic Standard
 
A Member shall ensure that its trade-related fo rmalities and documentation requirements are no more 
administratively burdensome or trade restrictive than is  necessary to achieve its le gitimate policy objectives. 
 
Scope of Proposals39 
Trade-related formalities and documen tation requirements, including those related to imports, exports and 
goods in transit.  Requirements to meet the Basic Standard
 
The Member has in place legislative and/or admini strative arrangements to ensure that trade-related 
formalities and documentation requirements are limited to that necessary for the assessment and collection of 
duties and taxes, the compilation of trade statistics and the achievement of other legitimate policy objectives, 
including explicit reference to: 
 Consultative mechanisms that require regular co mmunication between relevant government agencies, 
designed to identify and agree the minimal procedures and information necessary to acquit their respective 
administrative responsibilities; 
 The use of existing commercial in formation to satisfy government requirements where practicable; 
 Mechanisms that provide importers  and exporters with a once-only re quirement to submit information; 
 Coordinated inspection arrangements for those car goes identified as high risk, which eliminates 
duplication and ensures that inspections are carri ed out at the same time, wherever possible; 
 Arrangements that permit the lodging of the goods d eclaration at any designated customs office and by 
electronic means, where available. 
 
                                                      
38 Note that similar issues relating to fees and charges are addressed in G.2 proposals. 
39 Includes matters relating to goods in transit identified in  M.3(c) proposals. TN/TF/W/143 
Page 36  
 
  There is tangible evidence that the arrangement s are being properly observed by the Member 
 Useful References
 
 GATT Article VIII; 
 GATT Article V; 
 WCO Revised Kyoto Convention: St andards 3.13, 3.13, 3.15, 3.16, 3.17, 3.19, 3.32 and associated 
Guidelines; Specific Annex J – Chapter 3:10;  
 UNCTAD Technical Notes on Trade Facilitation 9,  13 and 20 (see Supplementary Material). 
 
H.1(d) Use of International Standards 
 
General Description  
These proposals seek to simplify trad e procedures and enhance trade facilitation by requiring documents to 
conform to international standards.  
Basic Standard
 
A Member shall use relevant international standard s as the basis for their import, export and transit 
procedures.  Scope of Proposals
40 
Laws, regulations and procedures rela ting to import, export and transit. 
 Requirements to meet the Basic Standard
 
The Member has adopted relevant internati onal standards, including but not limited to: 
 WCO Revised Kyoto Convention; 
 WTO Customs Valuation Agreement; 
 Harmonized System Convention; 
 Istanbul Convention; 
 UNEDIFACT and UN Layout Key for trade documents. 
 Useful References
 
 GATT Article VIII; 
 GATT Article V; 
 WCO Customs Compendium Vol. 10; 
 UNCTAD Technical Note on Trade Facilitation 13 (see Supplementary Material); 
 WCO Revised Kyoto Convention: Standards 3.11 and 7.2; 
 WCO Revised Kyoto Convention: Guidelines to Ch apter 3 of the General Annex: Appendices I (UN 
Layout Key for Trade Documents), and II; 
 WCO Recommendation (June 1990) concerning the single goods declaration; 
 Istanbul Convention; 
                                                      
40 Includes matters relating to goods in tr ansit identified in M.3(d) proposals.   TN/TF/W/143 
 Page 37 
 
 
   International Convention on the Harmonized Commodity Description and Coding System; 
 WCO Customs Data Model; 
 WCO Recommendation (June 2004) concerning a Unique  Consignment Reference for customs purposes. 
 H.1(e) Uniform Customs Code 
 
General Description
 
This proposal seeks to simplify trade procedures and e nhance trade facilitation by requiring that each country 
or customs union have a coherent bod y of national legislation and a single import and export declaration, 
administrative message or data set. 
 
Basic Standard  
Each Member or customs union shall ensure that nationa l customs legislation is uniform or aligned and shall 
introduce a single import and export declaration, administrative message or data set.  
Scope of Proposals
 
Uniform customs code/aligned customs legislation. 
 Single import and export declaration, administrative message or data set.  
Requirements to meet the Basic Standard
 
Uniform customs code/aligned customs legislation:  National customs legislation or requirements for a cust oms union should be contained in a coherent body 
of legislation. 
 The Member uses a single import and export: 
 Declaration; 
 Administrative message;  or 
 Data set. 
 Useful References
 
 GATT Article VIII; 
 UNCTAD Technical Notes on Trade Facilitation 9,  13 and 20 (see Supplementary Material); 
 WCO Revised Kyoto Convention: Standard 1.2; 
 WCO Revised Kyoto Convention: Guidelines to Ch apter 3 of the General Annex: Appendices I (UN 
Layout Key for Trade Documents), and II; 
 WCO Recommendation (June 1990) concerning the single goods declaration; 
 Istanbul Convention; 
 International Convention on the Harmonized Commodity Description and Coding System; 
 WCO Customs Data Model; 
 TN/TF/W/143 
Page 38  
 
  H.1(f) Acceptance of Commercially A vailable Information and of Copies 
 
General Description
 
These proposals recognize that the international trad ing community generates its own commercial trade-
related documentation, and seeks to ensure that author ities use such information the greatest extent possible 
for the purposes of fulfilling their regulatory responsibilities.  In the same context, th e proposals also seek to 
achieve acceptance of copies of relevant documents by authorities.  Basic Standard
 
For the purposes of facilitating trade, a Member shall use relevant informa tion already available in the context 
of commercial transactions, and copies of re levant documents, wherever practicable. 
 Scope of Proposals
41 
Use of relevant information that is already av ailable in the context of commercial transactions. 
 
Acceptance of copies of relevant docum ents in particular circumstances. 
 Requirements to meet the Basic Standard
 
Where information is already available in commercial documentation that has been submitted to customs and 
other border agencies (e.g., quantity and commercial descrip tion of the goods), the relevant authorities rely on 
that information for the purposes of fulfilling their res ponsibilities, and do not require the same information to 
be submitted in another form.  Copies of documents are accepted by rele vant authorities, in particular: 
 Commercial documents (invoices, bills of lading, etc.); 
 Where a government agency already holds the original and multiple authorities are involved, in which 
case the Member accepts authenticated copies by the agency holding the or iginal in lieu of the original 
document. 
 Useful References
 
 GATT Article VIII; 
 GATT Article V; 
 WCO Revised Kyoto Convention: Stan dards 3.15, 3.18, 3.21, 3.32, 3. 41, 7.4and associated Guidelines;  
 UNCTAD Technical Notes on Trade Facilitation 9 and 13 (see Supplementary Material); 
 WCO Revised Kyoto Convention: Specific Annex A – Chapter 1: 4 and Guidelines;  
 
H.1(g) Automation 
 
General Description  
These proposals support the use of information and communication technologies as important tools for 
promoting trade facilitation and reducing costs for traders.  
                                                     
 
41 Includes matters relating to goods in tr ansit identified in M.3(d) proposals.   TN/TF/W/143 
 Page 39 
 
 
  Basic Standard  
A Member shall use information technology and elect ronic commerce to automate its import and export 
procedures [to the greatest extent possible].  
Scope of Proposals
 
Import and export declaration and clearance, and revenue payment, processes. 
 Assessment of options for changed business practices using technology. 
 Requirements to meet the Basic Standard
 
The Member's legislation provides for electronic procedures. 
 Current procedures are automated.  Future business/strategic/IT developm ent plans consider electronic options. 
 
Useful References
 
 GATT Article VIII; 
 WTO National Experience Paper: Pakistan – TN /TF/W/135, Automation Customs Administrative 
Reforms (CARE): Pakistan's Experience in Trade Facilitation; 
 WCO Revised Kyoto Convention:  Standards 3.11, 3. 18, 3.21, 6.9, 9.3 and Chapter 7 of the General 
Annex, including Guidelines; 
 WCO Customs Compendium Vol. 2; 
 UNCTAD Technical Notes on Trade Facilitation 16 and 20 (see Supplementary Material); 
 WCO Customs Data Model. 
 H.1(h) Single Window/One-time Submission 
 
General Description
 
These proposals seeks to facilitate trade by introducing the use of a "single window" for submitting, once only 
and to a single authority, all documentation and data relating to import/export procedures. 
 
Basic Standard  
A Member shall implement [progressively, taking account of the members' capacity] a requirement to submit 
import and export documentation and da ta (including electronic versions of them) once only, to a single 
agency.  
Scope of Proposals
42 
Designated points/systems for lodgement; 
 Rationalized data requirements;  
Inter-agency coordination and agreements; 
                                                     
 
42 Note also J.1 proposals relating to the co-ordination of agency inspections, and H.1(g) proposals relating to 
automation. TN/TF/W/143 
Page 40  
 
   
Clearance procedures, including electronic systems.  Requirements to meet the Basic Standard
 
The Member: 
 Has designated single window sites/locations/systems; 
 Requires one-time only lodgement of impor t and export documentation and data; 
 Has established inter-agency coordination arrangements; 
 Has rationalized all relevant agency documentary/data requirements. 
 
Useful References  
 GATT Article VIII; 
 WTO National Experience Paper: Singapore – TN/ TF/W/58, GATT Article VIII (Fees and Formalities 
Connected with Importation and Exportation) – Singapore's National Experience on Implementing a 
"Single Window" System via TradeNet®; 
 WTO National Experience Paper: Singapore, on be half of ASEAN – TN/TF/W/105, Experience on the 
Development of the ASEAN Single Window; 
 UNCTAD Technical Note on Trade Facilitation 16 (see Supplementary Material); 
 WCO Information Sheets on key trade facilitati on measures – The Single Window Concept (see 
Supplementary Material); 
 International Convention on the Harmonized Commodity Description and Coding System; 
 WCO Customs Data Model; 
 WCO Recommendation (June 2004) concerning a unique  consignment reference for customs purposes. 
 
H.1(i) Elimination of Pre-Shipment Inspection 
 General Description
 
These proposals seek to eliminate the mandatory use of pre-shipment inspection (PSI) practices, which are 
considered to be redundant if custom s and other relevant authorities are performing their roles effectively. 
 Basic Standard
 
A Member shall not have any legislative or administrative requirement for the use of pre-shipment inspections 
or their equivalent.  Scope of Proposals
 
Pre-shipment inspections or their equivalent. 
 
Requirements to meet the Basic Standard  
The Member has no legislative or administrative requireme nt for the use of pre-shipment inspections or their 
equivalent.  Useful References
 
 GATT Article VIII.  TN/TF/W/143 
 Page 41 
 
 
   
H.1(j) Phasing out Mandatory Use of Customs Brokers 
 
General Description  
These proposals seek to eliminate the mandatory use of customs brokers, on the basis that traders should not 
be obliged to use customs brokers if they  wish to deal directly with Customs. 
 Basic Standard
 
A Member shall not mandate the use of customs brokers.  If Customs brokers are subject to licensing, such 
licensing rules shall be transparent, non-discriminatory and proportionate. 
 
Scope of Proposals  
Licensing and use of customs brokers. 
 Requirements to meet the Basic Standard
 
The Member has no legislative or administrative requi rement for the mandatory use of customs brokers. 
 Where legislative and/or administrative rules recognize the use of customs brokers' services: 
 The use of such services is discretionary; 
 Traders are not discriminated against on the basis of their choice to employ the services of a customs 
broker, or to deal directly with the relevant authorities; 
 Any licensing rules are transparent, non-discriminatory and proportionate. 
 Useful References
 
 GATT Article VIII; 
 WCO Revised Kyoto Convention:  Standards 3.6 to  3.8 and General Annex Chapter 8 and associated 
Guidelines.  
 
H.1(k) Same Border Procedures within a Customs Union 
 
General Description  
This proposal seeks to require member states of a cust oms union to adopt the same border procedures for the 
clearance of goods, particularly the clear ance of food and agricultural products. 
 Basic Standard
 
Members of a customs union shall adopt the same border procedures and associated standards for the  
clearance of goods.  
Scope of Proposals
43 
Clearance procedures and associated standards, incl uding specifications, term inologies and definitions, 
inspection, sampling and test methods.  
                                                     
 
43 See also H.1(m) proposal relating to uniform forms and documentation requirements within a customs union. TN/TF/W/143 
Page 42  
 
  Requirements to meet the Basic Standard
 
Customs union agreements and the Member's legislati on and administrative procedures provide for the same 
clearance procedures and standards, as outlined in the Scope of Proposals. 
 
There is tangible evidence that the arrangement s are being properly observed by the Member.44 
 Useful References
 
 GATT Article VIII. 
 
H.1(l) Testing Methods Based on Specific Product Features 
 
General Description  
This proposal seeks to ensure that testing methods us ed by regulatory authorities are based on specific product 
features.  
Basic Standard
 
A Member shall use testing methods that are based on specific product features and the physical state of the 
product at the point of consumption.  Scope of Proposals
 
Testing methods should be based on: 
 Specific product features; 
 Physical state at the point of consumption, such as "fresh", "dehydrated" or "otherwise processed". 
 Requirements to meet the Basic Standard
 
Product testing methods used by the Member vary acco rding to the particular features of the product. 
 
Useful References  
 GATT Article VIII. 
 
H.1(m) Uniform Forms and Documentation Requireme nts Relating to Import Clearance within a 
Customs Union 
 
General Description  
This proposal seeks to require member states of a customs union to adopt uniform forms and documentation 
requirements for the clearance of goods.  
Basic Standard
 
Members of a customs union shall adopt uniform forms and documentation requirements for the clearance of 
goods.  
                                                     
 
44 Note that compliance with the Basic Standard requir es the full co-operation of members of the relevant 
customs union.  TN/TF/W/143 
 Page 43 
 
 
  Scope of Proposals45 
Import clearance forms and documentation requirements. 
 Requirements to meet the Basic Standard
 
Customs union agreements and the Member's legislati on and administrative procedures provide for uniform 
forms and documentation requirements.  There is tangible evidence that the arrangement s are being properly observed by the Member.
46 
 Useful References
 
 GATT Article VIII; 
 UNCTAD Technical Notes on Trade Facilitation 1 and 9 (see Supplementary Material). 
 
H.1(n) Option to Return rejected Goods to the Exporter 
 General Description
 
This proposal seeks to provide traders with an option to return food consignments  to the exporter in cases 
where they are rejected by the importer due to  their failure to meet certain standards. 
 Basic Standard
 
A Member shall provide for food consig nments to be returned to the expor ter in cases where they are rejected 
by the importer or government agencies due to  their failure to meet commerce standards. 
 Scope of Proposals
 
Food consignments rejected due to fa ilure to meet certain standards. 
 
Requirements to meet the Basic Standard  
The Member has legislative and/or administrative provisi ons which provide for rejected consignments to be 
returned to the exporter; and guidance as  to when such provisions may apply. 
 Useful References
 
 GATT Article VIII. 
 
I.  CONSULARIZATION 
 
I.1 Prohibition of Consular Transaction Requirement 
 General Description
 
Some administrations require importers to obtain a c onsular invoice or a consular visa for a commercial 
invoice or other trade document, as evidence that particular  goods are of a particular origin, or have arrived in 
a particular importing country, or have  been applied to a particular end use.  This prac tice can be time 
consuming and expensive and often represents a hindrance to trade.  These proposals seek to prohibit the 
practice. 
                                                      
45 See also H.1(k) proposal relating to uniform border procedures within a customs union. 
46 Note that compliance with the Basic Standard requir es the full co-operation of members of the relevant 
customs union. TN/TF/W/143 
Page 44  
 
   
Basic Standard
 
A Member shall not impose any requirement for consularization. 
 
Scope of Proposals  
Removal of any requirement for cons ularization and related documents. 
 Removal of fees associated with consularization.  Requirements to meet the Basic Standard
 
The Member has no legislative or administrative requirement for consularization. 
 There is tangible evidence that the arrangement s are being properly observed by the Member. 
 Useful References
 
 GATT Article VIII. 
 
J.  BORDER AGENCY COORDINATION 
 
J.1 Coordination of Activities and Requirements of all Border Agencies 
 -One-Stop-Shop 
 -Coordination of Juxtaposed Customs Offices  
 
One-Stop-Shop  
 
General Description  
Where several regulatory agencies are directly involve d in the clearance of goods, the resulting imposition of 
multiple steps to obtain clearance represents an impe diment to trade.  These proposals seek to achieve a one-
stop process through the coordination of relevant agencies.  Basic Standard
 
A Member shall standardize national data and docu mentation requirements a nd provide importers and 
exporters with a single point of lodgement.  If a cons ignment must be inspected by more than one agency, 
such inspections shall be co-ordinated and, if possible, carried out at the same time. 
 Scope of Proposals
47 48 
Standardization of import, export and transit data requirements. 
 
Coordination of agency requirements.  Requirements to meet the Basic Standard
 
The Member has in place national legislation and/or administrative arrangements which: 
 Specify standardized data and documentation requi rements for importation, exportation and transit; 
                                                      
47 Note also H.1(h) proposals relating to single window/one time submission. 
48 Includes similar issues relating to transit in M.3(g), M.3(i) and M.4(a) proposals.  TN/TF/W/143 
 Page 45 
 
 
   Provide importers and exporters with a on ce-only requirement to submit information; 
 Provide importers and exporters with a single poi nt of lodgement, whether electronic or manual; 
 Establish coordinated inspection arra ngements for those cargoes that are to be inspected, which eliminates 
duplication and ensures that inspections are carri ed out at the same time, wherever possible; 
 Establish laboratories that are used to meet multi-agency requirements. 
 There is tangible evidence that the one-stop-shop arrang ements are being properly observed by the Member. 
 Useful References
 
 GATT Article VIII; 
 GATT Article V; 
 WCO Revised Kyoto Convention:  Standard/Transitiona l Standard 3.3 to 3.5, 3.35, 6.7 and associated 
Guidelines;  
 International Convention on the Harmonized Commodity Description and Coding System;  
 WCO Customs Data Model;  
 WCO Customs Compendium Vol. 9; 
 UNCTAD Technical Note on Trade Facilitation 14 (see Supplementary Material); 
 WCO Recommendation (June 2004) concerning a unique consignment reference for customs purposes 
and (June 1990) concerning the single goods declaration;  
 WCO Model Bilateral Agreement;  
 WCO Johannesburg Convention.  
 
Coordination of Juxtaposed Customs Offices  
 
General Description  
On land borders, traders are often faced with different  clearance processes and customs facilities on each side 
of the border.  These proposals seek to improved coor dination between the border authorities of neighbouring 
countries in order to reduce the procedures required and time taken to clear goods across the frontier. 
 Basic Standard
 
Members with juxtaposed customs posts shall coordi nate procedures and devel op common border facilities, 
wherever possible. 
 Scope of Proposals
49 
Coordinated procedures such as aligning worki ng hours and developing common border facilities. 
 Requirements to meet the Basic Standard
 
The Member has in place national legislation or ad ministrative arrangements which establish measures to 
regulate the functioning of coordinated borde r controls including, but not limited to: 
 Mutual cooperation; 
                                                      
49 Includes similar issues relating to transit in M.4(a) proposals. TN/TF/W/143 
Page 46  
 
   Alignment and coordination of  procedures and formalities; 
 Correlation of the business hours and competence of those offices; 
 Development and operation of common facilities; 
 Management system outlining the role and responsibilities of each agency; 
 Agreement and procedures to exchange information; 
 Harmonization of risk analysis, where practicable. 
 There is tangible evidence that these arrangement s are being properly observed by the Member. 
 Useful References
 
 GATT Article VIII; 
 WCO Revised Kyoto Convention:  Stan dard 6.75 and asso ciated Guidelines;  
 WCO Customs Compendium Vol. 9; 
 WTO National Experience Paper:  Norway – TN/TF/W/48, WTO Trade Facilitation – "Border Agency 
Cooperation" – Customs Border C ooperation between Norway, Sweden  and Finland – A Contribution 
from Norway. 
 
K. RELEASE AND CLEARANCE OF GOODS 
 
K.1 Expedited/Simplified Release and Clearance of Goods 
 
The various concepts associated with expedited and si mplified release and clearance of goods are implicit in 
Article VIII.  In particular, paragraph 1(c) recognizes "the need for minimizing the incidence and complexity 
of import and export formalities and for decreasing and simplifying import and export documentation requirements."  By expediting and simplifying release and clearance procedures, the efficiency of the entire import and export process may be increased, costs reduced and compliance improved.  
K.1(a) Pre-arrival Clearance 
 
General Description
 
These proposals seek to introduce pre-arrival clearance, which allows traders to submit import documentation 
and other required information to customs and other rele vant border agencies prior to the arrival of goods.  In 
cases where no further examination is required, and ot her conditions are met (e.g., the duty payment is 
secured), goods may be cleared immediately upon arrival. 
 Basic Standard
 
A Member shall make provision for the lodging and pr ocessing of clearance data and documentation prior to 
the arrival of the goods. 
 
Scope of Proposals  
Submission and processing of clearance data and documentation prior to the arrival of goods. 
 Requirements to meet the Basic Standard
 
The Member has in place national legislation and/ or administrative arrangements which explicitly:  TN/TF/W/143 
 Page 47 
 
 
   Allow traders to submit clearance data for processing prior to the arrival of the goods; 
 Allow traders to take delivery of their goods imme diately upon arrival in situations where no further 
verification or inspection is deemed necessary. 
 
There is tangible evidence that the arrangement s are being properly observed by the Member. 
 Useful References
 
 GATT Article VIII; 
 WTO National Experience Paper:  Japan – TN/TF/W/53,  Explanatory Note on Pre-Arrival Examination – 
Japan's Experience; 
 UNCTAD Technical Notes on Trade Facilitation 15 and 19 (see Supplementary Material); 
 WCO Revised Kyoto Convention:  Standards 3.25, 3.32 and 3.40; 
 WCO Guidelines for the Immediate Release of Consignments by Customs. 
 
K.1(b) Expedited Procedures for Express Shipments 
 
General Description  
These proposals recognize the time-sensitive nature of express consignments and seek to ensure expedited 
clearance arrangements for such consignments.  The unde rlying principle is that express consignments will 
generally be granted immediate rele ase/clearance, provided that the c onditions laid down by customs and 
other relevant authorities are met and that the necessary information is communicated prior to arrival of the 
goods.  Basic Standard
 
A Member shall provide expedited clearan ce procedures for express consignments. 
 
Scope of Proposals  
Arrangements relating to the clearance of documents , low value non-dutiable consignments, low value 
dutiable consignments and high value consignments, including: 
 Expedited procedures, including express clearance; 
 Mutually agreed arrangements between operators and customs administrations; 
 Pre-arrival processing50; 
 Provision of a single manifest, preferably through electronic means; 
 De Minimis treatment.51 
 Requirements to meet the Basic Standard
 
The Member has in place legislation and administrative arrangements which reflect the principles contained in 
the WCO Guidelines for the Immediate Release of  Consignments by Customs (Immediate Release 
Guidelines).  There is tangible evidence that the arrangement s are being properly observed by the Member. 
 
                                                     
 
50 See also K.1(a) proposals. 
51 Shipments under a certain value attr act no duties or taxes, and require no formal entry documentation. TN/TF/W/143 
Page 48  
 
  Useful References
 
 GATT Article VIII; 
 WCO Guidelines for the Immediate Release of Consignments by Customs; 
 WTO National Experience Paper:  Separate Custom s Territory of Taiwan, Penghu, Kinmen and Matsu – 
TN/TF/W/44, Experience in Establishing a System  for Immediate Release of Express Consignments; 
 WTO National Experience Paper:  Guatemala – TN/TF/W/65, Guatemala:  Experience in Implementing a 
Special Procedure for the Rapid Clearance of Express Consignments; 
 WCO Revised Kyoto Convention – Standards 1.3, 3.1, 3.2, 3.12-18, 3.21, 3.25, 3.30-3.35, 3.40, 3.41, 
4.13, 6.2-6.5 and General Annex Chapter 8. 
 K.1(c) Risk Management/Analysis, Authorized Traders 
 -Risk Management/Analysis 
 -Authorized Traders  
Risk Management/Analysis
 
 
General Description  
These proposals seek to ensure the app lication of risk management principles to trade-related examinations 
and inspections.   
Basic Standard
 
A Member shall conduct examinations and inspections  based on the application of risk management.  
 Scope of Proposals
52 
Selection of cargo for documentary and physical examin ations based on the application of risk management 
principles. 
 
Use of harmonized risk management systems across a customs union.  Specific issues for transit goods, including: 
 Treatment of transit goods adapted to the expected de gree and nature of the hazard, and establishment of 
national procedures for particular categories of good s (e.g., dangerous goods, perishables and sensitive 
goods); 
 Risk-based quality control, veterinary, medi cosanitary and phytosanitary inspection; 
 Risk-based requirement for goods to follow a prescrib ed itinerary or to be conveyed under customs escort 
surveillance; 
 The use of seals, including electronic seals. 
 
Requirements to meet the Basic Standard
 
The Member has in place national legislation and/ or administrative arrangements which require the 
application of risk management principles based on re levant international standards and practices such as 
Chapter 6 of the General Annex to the WCO Revised Ky oto Convention and its associ ated Guidelines.  This 
includes clear evidence of: 
                                                      
52 Includes similar issues relating to transit in M.3(f), M.3(g) and M.3(h) proposals.  TN/TF/W/143 
 Page 49 
 
 
   The development, use and regular review  of formal risk management plans; 
 The use of formal risk analysis methodologies to de termine which persons, cons ignments and means of 
transport should be examined and the extent of such examination; 
 Mechanisms and associated records that provide the ability to determ ine why particular consignments 
have been, or are to be, selected for specific interventions. 
 There is tangible evidence that the arrangement s are being properly observed by the Member. 
 
Authorized Traders
 
 General Description
 
These proposals seek to ensure the introduction of simplif ied import and export formalities for traders with an 
appropriate record of compliance with import and export requirements, known as "authorized traders". 
 Basic Standard
 
A Member shall provide for simplified import, export and transit formalities for traders who demonstrate a 
high level of compliance with trad e-related laws and regulations. 
 Scope of Proposals
53 
 
Authorized trader status to be determined on a non-discr iminatory basis, using objective, transparent, publicly 
available risk-based criteria.  Simplified import, export and transit formalities for authorized traders, including: 
 More rapid release and clearance of goods; 
 A lower incidence of physical inspections; 
 Facilitations with regard to declarations, duty pa yments, documentation, docu mentary inspections and 
data. 
 Uniform application of authorized trader systems and mu tual recognition of authorized trader status across a 
customs union. 
 
Requirements to meet the Basic Standard
 
 
The Member has in place national legislation and/or ad ministrative arrangements which allow the application 
of simplified import and export formalities for traders w ho meet specific criteria, providing in particular for 
more rapid release and clearance of consignments and a lower incidence of physical inspections. 
 
There is tangible evidence that the arrangement s are being properly observed by the Member. 
 Useful References
 
 GATT Article VIII; 
 GATT Article V; 
 WCO Revised Kyoto Convention:  Chapter 6 of  the General Annex, including Guidelines; 
                                                      
53 Includes similar issues relating to transit in M.3(f), M.3(g) and M.3(h) proposals. TN/TF/W/143 
Page 50  
 
   WCO Revised Kyoto Convention:  Standard 3.31, 3.32, 6.2-6.5 and 6.9, and associated Guidelines;  
 WCO Risk Management Guide; 
 WTO National Experience Paper:  Japan – TN/TF/W/42 and Corr.1, Explanatory Note on Risk 
Management – Japan's Experience; 
 UNCTAD Technical Note on Trade Facilitation 12 (see Supplementary Material); 
 WCO Information Sheets on key trade facilitation measures – Simplified Procedures – Authorized 
Persons (see Supplementary Material). 
 
K.1(d) Post-Clearance Audit 
 General Description
 
These proposals seek to facilitate trade through an increased use of post-clear ance audit.  Post-clearance audit 
is a method of compliance management, whereby a cu stoms administration may release the majority of 
consignments at the time of their arrival and conduc t an audit of selected traders at a later time. 
 
Basic Standard  
A Member shall provide for post clearance audit, whereb y goods may be released on arrival, with compliance 
verification undertaken at a later time.  Scope of Proposals
 
Post-clearance audit of enterprises involved directly or indirectly in the transaction of international trade. 
 Use of periodic audit programmes and targ eted audits, based on risk management. 
 Feeding the results of post-clearance audit b ack into the risk management process. 
 
Adopting relevant international standards and instruments. 
 Requirements to meet the Basic Standard
 
The Member has in place national legislation and/or  administrative arrangements which provide for and 
utilize post-clearance audit as an accepted elemen t of compliance management.  This includes: 
1. The use of company-focussed audits as well as transaction-based verifications; 
2. Competent audit staff; 
3. Legislation that clearly states the powers that can be exercised by those staff; 
4. The creation of a compliance database to assist in identifying areas of potential risk, in which audit 
results are recorded and analysed; 
5. Record keeping requirements for traders. 
 
There is tangible evidence that the arrangement s are being properly observed by the Member. 
 Useful References
 
 GATT Article VIII; 
 WCO Revised Kyoto Convention:  Standards 6.6 and 6. 10, and Chapter 6 of the General Annex, including 
Guidelines;  TN/TF/W/143 
 Page 51 
 
 
   WTO National Experience Paper:  Korea – TN/TF/W/55, Post-Clearance Audit in Korea; 
 UNCTAD Technical Notes on Trade Facilitation 5,  12 and 19 (see Supplementary Material); 
 WCO Information Sheets on key trade facilitation measure s – Risk Management – Post Clearance Control 
(see Supplementary Material); 
 WCO Recommendation (June 1998) concerning the improve ment of tariff classification work and related 
infrastructure, in particular, its Appendix Pa rt II:  post-clearance stage classification. 
 
K.1(e) Separating Release from Clearance Procedures 
 
General Description  
These proposals support a system whereby goods may be released from the custody of customs before final 
payment of duties and taxes is made, or resolution of customs matters (such as classification or customs 
valuation) is reached, utilizing guarantees such as a sureties, bonds, or deposits, where necessary. 
 Basic Standard
 
A Member shall provide for conditions  under which goods may be released  from Customs prior to payment of 
the relevant duties and taxes.  Scope of Proposals
 
Use of guarantees: 
 In the form of collateral security or some other appr opriate instrument to ensure ultimate payment of 
duties and taxes; 
 For single or multiple transactions; 
 Rules governing guarantee systems are published and transparent; 
 Terms of reimbursement of guarantees not to be used  as a means to raise revenue beyond duties payable. 
 
Applicable conditions in which the provisions should apply include: 
 Delays in completing final clearance procedures (e.g., cases awaiting a decision on the correct tariff 
classification); 
 Situations where goods are imported to fulfil a speci fic purpose and subsequently duty-paid or exported 
after use; 
 
Includes obligations of importers, warehouse ope rators and international goods carriers. 
 Requirements to meet the Basic Standard
 
The Member has in place national legislation and ad ministrative arrangements which specify conditions under 
which goods may be released from customs control prior to  payment of the relevant duties and taxes.  Such 
arrangements address the elements identified in the Scope of Proposals, including: 
 Circumstances under which goods may be released prio r to payment of the relevant duties and taxes; 
 Rules governing the guarantee system, including acceptable forms of guarantee, the amount of such 
guarantee, and terms of reimbursement of guarantees. 
 
There is tangible evidence that the arrangement s are being properly observed by the Member. 
 TN/TF/W/143 
Page 52  
 
  Useful References
 
 GATT Article VIII; 
 GATT Article X; 
 WCO Revised Kyoto Convention:  Standards 3.13, 3.14,  3.17, 3.32, 3.40-3.43, General Annex Chapter 4 
Section A and B (in particular, 4.9, 4.15-4.17) and Chapter 5, and associated Guidelines;  
 UNCTAD Technical Note on Trade Facilitation 19 (see Supplementary Material). 
 
K.1(f) Other Measures to Simplify Customs Release and Clearance 
 
General Description  
These proposals identify further methods of simplifyi ng customs release and clearance requirements. 
 Basic Standard
 
A Member shall adopt other measures to simplify customs release and clearan ce, wherever possible. 
 
Scope of Proposals  
Rapid release procedures such as release on submi ssion of a simplified document, and post-release 
reconciliation of documentation and duties payable.  Customs clearance or relevant export control at an importer's or exporter's premises, where practicable. 
 
Periodic declaration and duty payment rather than on the basis of individual transactions, using post-clearance 
audit as necessary.  Requirements to meet the Basic Standard
 
The Member applies the simplified clearance and rele ase measures identified in the Scope of Proposals. 
 
The Member has review procedures in place that are designed to identify further ways in which customs 
release and clearance may be further simplified.  There is tangible evidence that such a rrangements are being properly observed. 
 
Useful References
 
 GATT Article VIII; 
 UNCTAD Technical Note on Trade Facilitation 13 (see Supplementary Material); 
 WCO Revised Kyoto Convention:  Standard 3.32. 
 
K.2 Establishment and Publication of Average Release and Clearance Times 
 
General Description  
These proposals seek to reduce releas e and clearance times by requiring members to calculate, publish, and 
endeavour to continuously reduce the average times for release and clearance of goods. 
  TN/TF/W/143 
 Page 53 
 
 
  Basic Standard  
A Member shall establish and publish average release and clearance times, and shall seek to progressively 
reduce the time taken to release and clear goods.  
Scope of Proposals
54 
Measurement and publication of average times for the release and clearance of goods:  On a periodic basis; 
 In a consistent manner; 
 Based on common standard such as the WCO Time Release Study. 
 
Progressive reduction of average release and clearance times. 
 Explanations to traders of the reasons fo r significant delays, wherever practicable. 
 Requirements to meet the Basic Standard
 
The Member has in place arrangements which provide fo r the periodic measurement of average clearance and 
release times for imported and exported goods, in accordance with the Scope of Proposals.  The Member publishes the results of su ch measurement on a periodic basis. 
 
Useful References
 
 GATT Article VIII; 
 GATT Article X; 
 GATT Article V; 
 WCO Time Release Study; 
 WCO Revised Kyoto Convention:  Standard 9.1. 
 
L. TARIFF CLASSIFICATION 
 
L.1 Objective Criteria for Tariff Classification 
 General Description
 
Articles VIII and X are unclear in terms of how goods are to be classified for duty purposes at the border.  
These proposals seek to provide an objective approach to  tariff classification, to improve transparency and 
predictability for traders to ensure that classifications are not arbitrary or unjustifia ble and do not constitute a 
disguised restriction on international trade.    
Basic Standard
 
A Member shall apply objective criteria for tariff classification.    
 Scope of Proposals
 
Tariff classification. 
                                                      
54 Includes similar issues relating to transit in M.3(a) proposals. TN/TF/W/143 
Page 54  
 
   
Requirements to meet the Basic Standard
 
The Member has in place national legislation and administrative arrangements which are based upon the 
provisions of the WCO Convention on the Harmonized  Commodity Description and Coding System (WCO 
HS Convention). 
 There is tangible evidence that the arrangements rela ting to advance rulings are being properly observed by 
the Member.  Useful References
 
 GATT Article VIII; 
 GATT Article X; 
 International Convention on the Harmonized Commodi ty Description and Coding System (in particular, 
the General Rules for the Interpretation of the HS); 
 WCO Recommendation (June 2001) concerning the a pplication of Harmonized System Committee 
Decisions. 
 
M. MATTERS RELATING TO GOODS TRANSIT 
 
Effective transit procedures are critical for traders in land-locked countries.  Article V sets out rules on 
freedom of transit subject to formalities and on the basis of most-favoured-nation treatment.  Paragraph 3 
states that traffic in transit coming to or from the territo ries of other Contracting Parties shall not be subject to 
unnecessary delays or restriction, and shall be exempt  from customs duties except for charges to cover the 
cost of services rendered.  However, Article V lacks detail, thereby hindering its effective application. 
 
M.1 Non-Discrimination and Policy Objectives 
 
M.1(a) Strengthened Non-discrimination 
 
General Description  
 
GATT Article V sets out rules on freedom of transit on the basis of most-favoured-nation treatment and 
national treatment.  The objective of these proposals is to strengthen the principle of non-discrimination, in order to prevent the application of trade laws that li mit the free transit of goods and means of transport among 
Members for  non-commercial reasons.  Basic Standard
 
A Member shall accord non-discriminatory, most-favoured -nation treatment and national treatment to traffic 
in transit to or from the territory of any other Member with respect to all charges, regulations and formalities. 
 Scope of Proposals
 
All laws, regulations, requir ements, procedures, fees and charges on or in connection with transit, in relation 
to: 
 Internal passage of traffic in tran sit across the territory of a Member; 
 Traffic in transit to or from the territory of any other Member;  TN/TF/W/143 
 Page 55 
 
 
   Products which have been in transit th rough the territory of any other Member; 
 Nationality of means of transport. 
 Requirements to meet the Basic Standard
 
The Member has in place national legislation and administrative arrangements which: 
 Expressly provide for the principles of non-discrimination, most-favoured-nation treatment and national 
treatment to traffic in transit to or from the territo ry of any other Member with respect to all charges, 
regulations and formalities; 
 Apply the principles of risk management to the identi fication of goods for specific interventions in respect 
of goods in transit, and specifically exclude such id entification on the basis of origin and/or mode of 
transportation alone. 
 There is tangible evidence that these arrangement s are being properly observed by the Member. 
 Useful References
 
 GATT Article V; 
 WCO Customs Compendium Vol. 3; 
 UNCTAD Technical Notes on Trade Facilitation 8,  17 and 18 (see Supplementary Material); 
 WCO Revised Kyoto Convention:  Standards 3.6, 3.7, 3.11, and 8.3. 
 M.1(b) Legitimate Policy Objectives 
These proposals recognize that the legitimate public policy goals set out in GATT Articles XX and XXI 
should not be compromised in any way.  These Articles re late to such issues as national security, health, safety 
and the environment.  For convenience the relevant Ar ticles are reproduced in the Supplementary Material. 
 
M.2 Disciplines on Fees and Charges 
 
M.2(a) Publication of Fees and Charges and Prohibition of Unpublished ones 
These matters are dealt with under the following proposals: 
 G.1(b) – Publication/notification of fees/charges; 
 G.1(c) – Prohibition of collection of unpublished fees and charges. 
 
M.2(b) Periodic Review of Fees and Charges 
These matters are dealt with under the following proposals: 
 G.1(d) – Periodic review of fees/charges. 
 
M.2(c) More effective Disciplines on Charges for Transit – Reduction/Simplification 
These matters are dealt with under the following proposals: 
 G.1(a) – Specific parameters for fees/charges; 
 G.2 – Reduction/minimization of the numb er and diversity of fees/charges. 
 TN/TF/W/143 
Page 56  
 
  M.2(d) Periodic Exchange between Neighbouring Authorities 
General Description
 
These proposals seek to establish regular communication between neighbouring authorities in relation to new 
and modified transit fees and charges prior to their entering into force. 
 
Basic Standard  
A Member shall consult with neighbouring authorities on any new or modified fees and charges imposed in 
connection with transit, prior to their entering into force.  Scope of Proposals
 
Consultation mechanisms on proposals to introduce ne w, or amend existing fees and charges relating to 
transit.  Requirements to meet the Basic Standard
 
The Member conducts regular, form al consultations with neighbourin g authorities on proposed new or 
amended transit fees and charges. 
 The Member provides competent sta ff to undertake such consultation. 
 Useful References
 
 GATT Article V; 
 WCO Customs Compendium Vol. 3; 
 WCO Revised Kyoto Convention:  Standards 1.2, 9.1, 9.3, 9.7, the Preamble and Articles 6, 12; 
 WCO Arusha Declaration. 
 
M.3 Disciplines on Transit Formalities and Documentation Requirements 
M.3(a) Publication These matters are dealt with under the following proposals: 
 A.1 – Publication and notification of trad e regulations and of penalty provisions; 
 A.3 – Notification of Trade Regulations; 
 B.1 – Interval between publication and entry into force; 
 K.2 – Establishment and publication of average release and clearance times. 
 
M.3(b) Periodic Review 
These matters are dealt with under the following proposals: 
 H.1(b) – Periodic review of formalities and requirements. 
 
M.3(c) Reduction/Simplification 
These matters are dealt with under the following proposals: 
 H.1(c) – Reduction/limitation of formal ities and documentation requirements. 
  TN/TF/W/143 
 Page 57 
 
 
  M.3(d) Harmonization/Standardization 
These matters are dealt with under the following proposals: 
 H.1(d) – Use of international standards; 
 H.1(f) – Acceptance of commercially available information and copies. 
 
M.3(e) Promotion of Regional Transit Agreements or Arrangements 
General Description  
These proposals seek to encourage Member s to cooperate on a regional basis to promote bilateral and regional 
transit agreements.  In addition, they seek as sistance from the Negotiating Group in drawing up a non-
exhaustive list of elements that Members should endea vour to incorporate when negotiating such agreements. 
 
Basic Standard  
A Member shall promote bilateral and regional transit ag reements or arrangements wh ich are consistent with 
all other commitments on Trade Facilitation, with a view to reducing trade barriers.  
Scope of Proposals
 
Promotion of bilateral and regional tr ansit agreements or arrangements. 
 Development of WTO guidelines on regional transit agreements and arrangements. 
 
Requirements to meet the Basic Standard
 
The Member is actively involved in promoting bilatera l and regional transit agreem ents or arrangements and 
contributing to the development of relevant WTO guidelines.  Useful References
 
 GATT Article V; 
 WCO Customs Compendium Vol. 3; 
 UNCTAD Technical Notes on Trade Facilitation 8,  17 and 18 (see Supplementary Material); 
 WCO Arusha Declaration; 
 WCO Revised Kyoto Convention:  Standards 3.11, 3.12,  3.134, 3.15-3.17, 3.19, 3.32, 7.2, the Preamble, 
Articles 6 and 12, and Specific Annex E – Chapter 1:  5,6, 7 and 26; 
 Istanbul Convention; 
 International Convention on the Harmonized Commodity Description and Coding System; 
 WCO Customs Data Model; 
 WCO Recommendation (June 2004) concerning a unique  consignment reference for customs purposes; 
 WCO Revised Kyoto Convention Guidelines to the Ge neral Annex Chapter 3:  Appendices I (UN Layout 
Key for Trade Documents) and II (single goods declaration). 
 
M.3(f) Simplified and Preferential  Clearance for Certain Goods 
These proposals promote the use of risk management tec hniques to enable agencies to concentrate inspection 
and monitoring activities on high-risk goods in transit, a nd to facilitate the movement of low-risk goods.  As 
such, they are dealt with under K.1(c) proposals – Risk management/analysis, authorized traders. 
 TN/TF/W/143 
Page 58  
 
  M.3(g) Limitation of Inspections and Controls 
These matters are dealt with under the following proposals: 
 J.1 – Coordination of activities and requirements of all border agencies; 
 K.1(c) – Risk management/analysis, authorized traders. 
 
M.3(h) Sealing 
These matters are dealt with under the following proposals: 
 K.1(c) – Risk management/analysis, authorized traders. 
 
M.3(i) Cooperation and Coordination on Document Requirements 
These matters are dealt with under the following proposals: 
 J.1Coordination of activities and requirements of all border agencies. 
 
M.3(j) Monitoring 
General Description
 
Recognizing the importance of efficient implementati on of transit agreements or arrangements, these 
proposals seek to ensure the actual implementation of these transit commitments.  Basic Standard
 
A Member shall ensure that any regional transit agre ement or arrangement incorporates measures relating to 
the monitoring of transit. 
 Scope of Proposals
 
Incorporation of monitoring arrangements in regional transit agreements or arrangements that may include: 
 The appointment of national transit coordinators; 
 Public private partnerships to ma nage and monitor the arrangement. 
 
Requirements to meet the Basic Standard  
Monitoring arrangements form part of  regional transit agreements or arra ngements to which the Member is a 
party, which may include elements recommende d in the Scope of Proposals, as appropriate. 
 
Useful References  
 GATT Article V; 
 WCO Customs Compendium Vol. 3; 
 WCO Revised Kyoto Convention:  Standards 1.3, 3.3-3.5, 3.13, 3.14, 3.17, 3.31, 3.32, 3.34, 3.40 and 
3.41, General Annex Chapter 6, Specific Anne x E – Chapter 1:  5, 6, 7, 8-18 and 26; 
 WCO Risk Management Guide; 
 WCO Guidelines for the Immediate Release of Consignments by Customs; 
 Istanbul Convention; 
 International Convention on the Harmonized Commodity Description and Coding System; 
 WCO Customs Data Model;  TN/TF/W/143 
 Page 59 
 
 
   WCO Model Bilateral Agreement; 
 WCO Johannesburg Convention; 
 WCO Recommendation (June 2004) concerning a unique  consignment reference for customs purposes; 
 WCO Revised Kyoto Convention:  Guidelines to the General Annex Chapter 3:  Appendices I (UN 
Layout Key for Trade Documents) and II (single goods declaration). 
 
M.3(k) Bonded Transport Regime and Guarantees/International, Regional or National Customs 
Guarantee System 
General Description  
These proposals seek to establish an internationally, regionally or nationa lly valid guarantee system for goods 
transit.  The objective of such a system is to avoid the need to impose provisional taxation while at the same 
time safeguarding revenue in case of  inland diversion of the goods. 
 Basic Standard
 
A Member shall allow the transit of goods through its territory without payment of customs duties or other 
charges, subject to the provision of an appropriate guarantee. 
 Scope of Proposals
 
Internationally, regionally or nationally valid  guarantee system for goods transit, which: 
 Represents a single guarantee in the country or all the transit countries; 
 Is renewable for subsequent consignments; 
 Has reasonable limits, having regard to  the conditions of transit, the na ture and value of the consignment 
in question and the potential revenue liability; 
 Is released promptly and in full on  completion of the transit operation. 
 
Requirements to meet the Basic Standard  
The Member has in place national legislation and/or administrative arrangements that allow the transit of 
goods through its territory without payment of customs du ties or other charges, subject to the provision of an 
appropriate guarantee.  When available, the Member has adopted an intern ationally or regionally valid guarantee system that 
incorporates the elements identif ied in the Scope of Proposals. 
 There is tangible evidence that such arrangements are being properly observed by the customs administration 
and other relevant authorities.  Useful References
 
 GATT Article V; 
 WCO Customs Compendium Vol. 3; 
 UNCTAD Technical Notes on Trade Facilitation 8 and 17 (see Supplementary Material); 
 WCO Revised Kyoto Convention:  General Annex – Ch apter 5 and Specific Annex E Chapter 1: 3, 26; 
 Istanbul Convention. 
 TN/TF/W/143 
Page 60  
 
  M.4 Improved Coordination and Cooperation 
M.4(a) Amongst Authorities 
These matters are dealt with under the following proposals: 
 J.1 - Coordination of activities and requirements of all border agencies; one-stop shop and coordination of 
juxtaposed customs offices. 
 
M.4(b) Between Authorities and the Private Sector 
These matters are dealt with under the following proposals: 
 B.1 – Interval between publication and implementation; 
 C.1 – Prior consultation and commenting on new or amended rules. 
 
M.5 Operationalization and Clarification of Terms 
These proposals seek WTO clarification of a number of terms and operational aspects of goods transit.  
   TN/TF/W/143
 Page 61ANNEX A: ASSESSMENT TOOL  
A.1  PUBLICATION AND NOTIFICATION OF TRAD E REGULATIONS AND OF PENALTY PROVISIONS 
 M.3(a)    PUBLICATION FOR TRANSIT 
 Basic Standard: A Member shall ensure that all relevant information relating to trade laws and procedures is readily available to any intereste d 
person 
COMPLY:  yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and 
requirements  Lead agency or 
organization/ other 
stakeholders 
involved: Local 
remedy/action 
and/or technical 
assistance required Priority  
(Rate as A, B or C 
priority, A is 
highest) 
 
 
 
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:   
  TN/TF/W/143 
Page 62 
A.2(a)  INTERNET PUBLICATION OF THE ELEM ENTS SET OUT IN ARTICLE X OF GATT 1994 
 
Basic Standard: A Member shall enhance the provision of information through the use of the internet. 
 
COMPLY:  yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 63A.2(b)   INTERNET PUBLICATION OF SPECIFIED INFORMATION SETTING FORTH THE PROCEDURAL SEQUENCE AND OTHER 
REQUIREMENTS FOR IMPORTING GOODS INTO A MEMBER'S TERRITORY  
 
Basic Standard: A Member shall include on its official website the procedural  sequence and other requirements for importing goods into the 
Member's territory 
COMPLY:  yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 64 
A.3  NOTIFICATION OF TRADE REGULATIONS 
 M.3(a)    NOTIFICATION OF TRADE REGULATIONS FOR TRANSIT 
 
Basic Standard: When introducing or amending trade regulations that may have a significant effect on the trade of other Members, a Member shall  
notify interested parties and the WTO Secretariat of the propo sed introduction or amendment at the earliest possible stage prio r to 
finalizing the proposed measures 
COMPLY:  yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and 
requirements  Lead agency or 
organization/ other 
stakeholders 
involved: Local 
remedy/action 
and/or technical 
assistance required Priority  
(Rate as A, B or C 
priority, A is 
highest) 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
   TN/TF/W/143
 Page 65A.4  ESTABLISHMENT OF ENQUIRY PO INTS /SNFP/ INFORMATION CENTERS 
 
Basic Standard: A Member shall establish enquiry points which are responsible for providing or for facilitating access to trade-related informa tion 
or documents to interested parties on a non-discriminatory basis 
COMPLY:  yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
  
  TN/TF/W/143 
Page 66 
B.1  INTERVAL BETWEEN PUBLICAT ION AND ENTRY INTO FORCE 
 M.3(a)   INTERVAL BETWEEN PUBLICATION  AND ENTRY INTO FORCE FOR TRANSIT 
 Basic Standard: A Member shall ensure that, where practicable, information relati ng to proposed new and amended rules of general application is  
made available to interested persons  in advance of their implementation 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and 
requirements  Lead agency or 
organization/ other 
stakeholders 
involved: Local 
remedy/action 
and/or technical 
assistance required Priority  
(Rate as A, B or C 
priority, A is 
highest) 
 
 
 
 
  
 
       
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 67C.1  PRIOR CONSULTATION AND COMMENTING ON NEW AND AMENDED RULES 
 
Basic Standard: A Member shall introduce and maintain c onsultative mechanisms to seek and take acc ount of comments from interested persons 
on proposals to introduce new, or amend existing tr ade-related rules prior to their implementation. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 68 
C.2  INFORMATION ON POLICY OBJECTIVES SOUGHT 
 
Basic Standard: When seeking to introduce new, or amend existing trade-related rul es, a Member shall advise interested persons of the relevant 
policy objectives that are being pursued 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 69D.1  PROVISION OF ADVANCE RULINGS 
 
Basic Standard: A Member shall issue legally binding rulings in a timely manner, a nd in advance of the relevant trade transaction, at the reque st of 
an interested person who has provided the Member with all necessary information 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet 
the Basic Standard Barriers to meet the 
Basic Standard Actions needed to be taken to 
achieve basic standards and 
requirements Lead Agency and other 
stakeholders  Local remedy action& Technical Assistance 
and Capacity Building support 
requirements Priorities 
for TA & 
CB (Rate as 
A, B or C 
priority) 
Consultation with stakeholders Local Action: Organise meetings with relevant 
stakeholders to discuss the issue A 
Change Management: Change of 
Attitudes, way of communications Ministry of Trade  
Customs 
freight forwarders, 
importers TA: Advise on change management B 
Awareness programs/sensitization 
for Customs officers  Customs Local action: Organising of awareness raising 
workshops and briefings B Resistance (Customs 
officers and private sector 
traders  
think that they
benefit from current 
situation. Lack of 
awareness on benefits of 
advance rulings.) 
Awareness programs/sensitization  
for traders Chamber of Commerce 
/ Business community Local action: Drafting and dissemination of 
brief information notes. Conduct a study on 
economic benefits of advance ruling 
provisions for importers and exporters B 
Local action: preparation of draft legislation
         and amendments or drafting of 
administrative guidelines A Prepare, draft and enact national 
legislation and administrative 
procedures 
 TA case by case:
study for fact/finding mission for best practices C 1) No legally binding 
advance rulings 
provisions 
Lack of legislation, and 
guidelines 
Consultation with stakeholders Ministry of Finance 
Customs 
Ministry of Justice
Ministry of Trade 
Local Action: Organise meetings with relevant
         stakeholders to discuss the issue A  
  TN/TF/W/143 
Page 70 
Change management: Setting up 
clear organizational structure and 
administrative functions Customs / Revenue 
Authority TA: Advise on change management B 
Hiring of additional staff  Ministry of Finance  Local Action: C 
Training of newly hired staff on 
advance ruling procedures and 
classification Customs  Local / TA: Funding for Training of Trainers B  Lack of trained staff and 
separate unit/department 
for advance ruling 
Setting up of a "advance ruling 
unit" with permanent staff inside 
Customs. Ministry Finance 
Customs Local Action: Revise organisation structure, 
identify members of the unit and set modus 
operandi B 
TA: training of  top management (9 officers)  B Enacting and enforcement of 
legislation on advance ruling and 
operating admin. procedures Customs 
Local action for training of officers (middle 
       level) (135 officers) B No enforcement and 
monitoring compliance, 
no administrative 
guidelines 
Preparation of administrative
     guidelines Customs   
TA: funding  Install necessary IT equipment for
      the archiving and issuance of 
requests Customs 
Local action: training of officers (see above)|
        and use of IT equipment A Lack of adequate office 
equipment, 
communication with 
border posts, and trained 
staff Ensure communication with
      border posts through 
telephone, fax or internet Customs  
M. of Communication   3) Informal 
classification advice is 
provided but lack of 
consistency. The 
decisions are not 
recognized by other 
officers  
Lack of precise 
knowledge on 
classification Training of staff on HS Customs Training : see similar action under 2)  
4) No appeal procedure 
provisions No legislation, no
       guidelines Enforcement of new legislation Customs/M. of Finance
M. of Justice/ Tribunal Local Action: Training for Advance Ruling 
Unit B  
   TN/TF/W/143
 Page 71 
E.1  RIGHT OF APPEAL 
 
Basic Standard: A Member shall provide a legal right of appeal  in customs and other trade-related matters. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 72 
E.2  RELEASE OF GOODS IN EVENT OF APPEAL 
 
Basic Standard: Where a disputed decision is the subject of an appeal, a Member  shall generally allow goods the subject of the decision to be 
released and, where practicable, hold payment of duties a nd other taxes in abeyance pending resolution of the appeal. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 73E.3  APPEAL MECHANISMS IN A CUSTOMS UNION 
 
Basic Standard: Where a disputed decision relating to the im portation of goods into a customs union is the subject of an appeal, a Member shall  
agree to have the matter heard and decided at the customs union level. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 74 
F.1  UNIFORM ADMINISTRATION OF TRADE REGULATIONS 
 
Basic Standard: A Member shall administer trade regulations in a uniform and impartial manner. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
   TN/TF/W/143
 Page 75F.2(a)  ESTABLISHMENT OF A CODE OF CONDUCT 
 
Basic Standard: A Member shall establish, maintain and enforce a code of conduct which addresses the rights and obligations of government 
officials. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 76 
F.2(b)  COMPUTERIZED SYSTEM TO REDUCE/ELIMINATE DISCRETION 
 
Basic Standard: A Member shall use information technology to reduce officer discretion, where practicable. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
   TN/TF/W/143
 Page 77F.2(c)  SYSTEM OF PENALTIES 
 
Basic Standard: A Member shall incorporate penalty provisions in its customs legislation. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
  TN/TF/W/143 
Page 78 
F.3  IMPORT ALERTS/RAPID ALERTS 
 
Basic Standard: A Member shall not operate an import alert/rapid aler t system in a way that creates a barrier to trade. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
   TN/TF/W/143
 Page 79F.4  DETENTION 
 
Basic Standard: When goods are detained for inspection by a competent authority,  a Member shall provide the importer or their authorized agent 
with information about the detention in a timely manner. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 80 
F.5  TEST PROCEDURES 
 
Basic Standard: When samples of goods are tested by compet ent authorities for the purpose of ensuring the appropriate application of national 
legislation, a Member shall provide importers, exporters or thei r or their authorized agents with the right to a second confirm atory 
test. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
  
   TN/TF/W/143
 Page 81G.1(a)  SPECIFIC PARAMETERS FOR FEES/CHARGES 
 M.2(C)   MORE EFFECTIVE DISCIPLINES ON CHARGES FOR TRANSIT 
 
Basic Standard: A Member shall ensure that  fees and charges do not exceed the approxi mate costs of services rendered and are in  direct 
connection with a specific importation, exportation or transit formality. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and 
requirements  Lead agency or 
organization/ other 
stakeholders 
involved: Local 
remedy/action 
and/or technical 
assistance required Priority  
(Rate as A, B or C 
priority, A is 
highest) 
 
 
 
 
  
 
       
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 82 
G.1(b)  PUBLICATION/NOTIFICATION OF FEES/CHARGES 
 M2(a)  PUBLICATION OF FEES AND CHARGES FOR TRANSIT  
 Basic Standard: A Member shall publish information on fees and charges in a ti mely manner prior to their implementation or amendment. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 83G.1(c)  PROHIBITION OF COLLECTION OF UNPUBLISHED FEES AND CHARGES 
 M.2(a)  PROHIBITION OF COLLECTION OF UNPUBLISHED FEES AND CHARGES FOR TRANSIT 
 Basic Standard: A Member shall not collect any fees or charg es that have not been publicly notified. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 84 
G.1(d)  PERIODIC REVIEW OF FEES/CHARGES 
 M.2(b)   PERIODIC REVIEW OF FEES AND CHARGES FOR TRANSIT 
 Basic Standard: A Member shall review its trade-related fees and charges periodically to ensure compliance with WTO commitments. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 85G.1(e)  AUTOMATED PAYMENT 
 
Basic Standard: A Member shall permit automated payment of duties and other trad e-related fees and charges [where agencies have the necessary 
facilities]. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 86 
G.2  REDUCTION/MINIMIZATION OF THE NUMBER AND DIVERSITY OF FEES/CHARGES 
 M.2(c)   REDUCTION/SIMPLIFICATION ON CHARGES FOR TRANSIT 
 Basic Standard: A Member's trade-related fees and charges shall be the minimum necessary in number and diversity. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 87H.1(a)  NON-DISCRIMMINATION 
  
Basic Standard: A Member shall ensure that the design, application and effect  of import and export practices and procedures do not discriminate  
against goods on the basis of their origin and/or mode of transportation. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 88 
H.1(b)  PERIODIC REVIEW OF FORMALITIES AND REQUIREMENTS 
 M.3(b)   PERIODIC REVIEW FOR TRANSIT 
 Basic Standard: A Member shall review its import and export formalities and requi rements periodically in consultation with the private sector; and 
shall not maintain such formalities and requirements if the ci rcumstances or objectives giving rise to their adoption no longer  exist. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and 
requirements  Lead agency or 
organization/ other 
stakeholders 
involved: Local 
remedy/action 
and/or technical 
assistance required Priority  
(Rate as A, B or C 
priority, A is 
highest) 
 
 
 
 
  
 
       
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
  
   TN/TF/W/143
 Page 89H.1(c)  REDUCTION/LIMITATION OF FORMALITIES AND DOCUMENTATION REQUIREMENTS 
 M.3(c)   REDUCTION/SIMPLIFICATION FOR TRANSIT 
 Basic Standard: A Member shall ensure that its trade-re lated formalities and documentation requirement s are no more administratively burdensome  
or trade restrictive than is necessary to  achieve its legitimate policy objectives. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and 
requirements  Lead agency or 
organization/ other 
stakeholders 
involved: Local 
remedy/action 
and/or technical 
assistance required Priority  
(Rate as A, B or C 
priority, A is 
highest) 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 90 
H.1(d)  USE OF INTERNATIONAL STANDARDS 
 M.3(d)   HARMONIZATION/STANDARDIZATION FOR TRANSIT  
 Basic Standard: A Member shall use relevant international standards as the basis for their import, export and transit procedures. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
  
   TN/TF/W/143
 Page 91H.1(e)  UNIFORM CUSTOMS CODE 
 
Basic Standard: A Member shall introduce a uniform customs code or aligned cust oms legislation (yet to be de termined); and shall introduce a 
single import and export declaration, administrative message or data set. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 92 
H.1(f)  ACCEPTANCE OF COMMERCIALLY AVAILABLE INFORMATION AND OF COPIES 
M.3(d)   HARMONIZATION/STANDARDIZATION FOR TRANSIT  
 
Basic Standard: For the purposes of facilitating trade, a Member shall use releva nt information already available in the context of commercial 
transactions, and copies of relevant  documents, wherever practicable. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 93H.1(g)  AUTOMATION 
 
Basic Standard: A Member shall use information technology and electronic commer ce to automate its import and export procedures [to the greatest  
extent possible]. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 94 
H.1(h)  SINGLE WINDOW/ ONE-TIME SUBMISSION 
 
Basic Standard: A Member shall implement [progressively, taking account of the members' capacity] a requirement to submit import and export 
documentation and data (including electronic versi ons of them) once only, to a single agency. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 95H.1(i)  ELIMINATION OF PRE-SHIPMENT INSPECTION 
 
Basic Standard: A Member shall not have any legislative or administrative require ment for the use of pre-shipment inspections or their equivale nt. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
  TN/TF/W/143 
Page 96 
H.1(j)  PHASING OUT MANDATO RY USE OF CUSTOMS BROKERS 
 
Basic Standard: A Member shall not mandate the use of customs brokers.  If Cust oms brokers are subject to licensing, such licensing rules shall  be 
transparent, non-discriminatory and proportionate. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 97H.1(k)  SAME BORDER PROCE DURES WITHIN A CUSTOMS UNION 
 
Basic Standard: Members of a customs union shall adopt the same border pr ocedures and associated standards for the clearance of goods. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
  TN/TF/W/143 
Page 98 
H.1(l)  TESTING METHODS BASED ON SPECIFIC PRODUCT FEATURES 
 
Basic Standard: A Member shall use testing methods that are based on specific product features and th e physical state of the product at the poi nt of 
consumption. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 99H.1(m)  UNIFORM FORMS AND DOCUMENTATION REQUIREMENTS RELATING TO IMPORT CLEARANCE WITHIN A  
  CUSTOMS UNION  
Basic Standard: Members of a customs union shall adopt uniform forms and documentation requirements for the clearance of goods. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 100 
H.1(n)  OPTION TO RETURN REJECTED GOODS TO THE EXPORTER 
 
Basic Standard: A Member shall provide for food consignments to be returned to the expor ter in cases where they are rejected by the importer du e 
to their failure to meet commercial standards 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 101I.1 PROHIBITION OF CONSULAR TRANSACTION REQUIREMENT 
 
Basic Standard: A Member shall not impose any requirement for consularization. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
  TN/TF/W/143 
Page 102 
J.1 COORDINATION OF ACTIVITIES AND REQUIREMENTS OF ALL BORDER AGENCIES – One-Stop-Shop 
 M.3(g) LIMITATION OF INSPECTIONS/CONTROLS; M.3(i) COOPERATION/COORDINATION ON DOCUMENT REQUIREMENTS 
M.4 IMPROVED COORDINATION AND COOP ERATION: M.4(a) AMONGST AUTHORITI ES; M.4(b) BETWEEN AUTHORITIES AND 
THE PRIVATE SECTOR 
Basic Standard: A Member shall standardize national data and documentation requirements and provide importers and e xporters with a single point  
of lodgement.  If a consignment must be in spected by more than one agency, such in spections shall be co-ordinated and, if 
possible, carried out at the same time. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 103J.1  COORDINATION OF ACTIVITIES /REQUIRE MENTS OF ALL BORDER AGENCIES - Coordi nation of Juxtaposed Customs Offices  
 M. 4(a)  IMPROVED COORDINATION AND COOPERATION AMONGST AUTHORITIES FOR TRANSIT 
 Basic Standard: Members with juxtaposed customs posts shall coordinate pro cedures and develop common border facilities, wherever possible. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
       
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 104 
K.1(a)  PRE-ARRIVAL CLEARANCE 
 
Basic Standard: A Member shall make provision for the lodging and processing of cl earance data and documentation prior to the arrival of the 
goods. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 105K.1(b)  EXPEDITED PROCED URES FOR EXPRESS SHIPMENTS 
 
Basic Standard: A Member shall provide expedited clearan ce procedures for express consignments. 
COMPLY:   yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
  TN/TF/W/143 
Page 106 
K.1(c)  RISK MANAGEMENT/ANALYSIS (separate chart for authorized traders follows) 
 M.3(g)   LIMITATION OF INSPECTIONS AND CONTROLS FOR TRANSIT; M.3(h) USE OF SEALS 
 Basic Standard: A Member shall conduct examinations and inspections  based on the application of risk management. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
       
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
  
   TN/TF/W/143
 Page 107K.1(c)  AUTHORIZED TRADERS 
 
Basic Standard: A Member shall provide for simplified import, export and tran sit formalities for traders who demonstrate a high level of 
compliance with trade-rela ted laws and regulations. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 108 
K.1(d) POST-CLEARANCE AUDIT 
 
Basic Standard: A Member shall provide for post clearance audit, whereby good s may be released on arrival,  with compliance verification 
undertaken at a later time. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 109K.1(e) SEPARATING RELEASE FROM CLEARANCE PROCEDURES 
 
Basic Standard: A Member shall provide for conditions unde r which goods may be released from Customs prior to payment of the relevant duties 
and taxes. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 110 
K.1(f) OTHER MEASURES TO SIMPLIFY CUSTOMS RELEASE AND CLEARANCE 
 
Basic Standard: A Member shall adopt other measures to simplify customs release and clearan ce, wherever possible. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
   TN/TF/W/143
 Page 111K.2 ESTABLISHMENT AND PUBLICATION OF AVERAGE RELEASE AND CLEARANCE 
M.3(a) ESTABLISHMENT AND PUBLICATION OF AVERAGE RELEASE AND CLEARANCE FOR TRANSIT  
Basic Standard: A Member shall establish and publish average release and clearan ce times, and shall seek to progressively reduce the time taken  to 
release and clear goods. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 112 
L.1 OBJECTIVE CRITERIA FOR TARIFF CLASSIFICATION 
 
Basic Standard: A Member shall adopt the Convention on the Harmonized Co mmodity Description and Coding System (HS Convention). 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
  
 
  
      
Stakeholders consulted during the course of this Assessment: 
 
Comments:  
  
   TN/TF/W/143
 Page 113M.1(a)  STRENGTHENED NON-DISCRIMMINATION 
 
Basic Standard: A Member shall accord non-discriminatory, most-favoured-nation treat ment and national treatment to traffic in transit to or fro m 
the territory of any other Member with respect  to all charges, regulations and formalities. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 114 
M.2(d)  PERIODIC EXCHANGE BETWEEN NEIGHBORING AUTHORITIES 
 
Basic Standard: A Member shall consult with neighbouring authorities on any ne w or modified fees and charges imposed in connection with 
transit, prior to their entering into force. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
  
   TN/TF/W/143
 Page 115M.3(e)  PROMOTION OF REGIONAL TRANSIT ARRANGEMENTS OR ARRANGEMENTS 
 
Basic Standard: A Member shall promote bilateral and regional transit agreem ents or arrangements which ar e consistent with all other 
commitments on Trade Facilitation, with a view to reducing trade barriers. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
  TN/TF/W/143 
Page 116 
M.3(j)  MONITORING 
 
Basic Standard: A Member shall ensure that any regional transit agreement or  arrangement incorporates measures relating to the monitoring of 
transit. 
COMPLY: yes  ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the 
requirements to meet the Basic Standard Barriers to meet Basic 
Standard and 
requirements  Actions needed to be 
taken to achieve Basic 
Standard and requirements  Lead agency or 
organization/ other 
stakeholders involved: Local 
remedy/action 
and/or technical assistance required Priority  
(Rate as A, B or C 
priority, A is highest) 
 
 
 
 
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
  
   TN/TF/W/143
 Page 117M.3(k)  BONDED TRANSPORT REGIME AND GUARANTEES/I NTERNATIONAL, REGIONAL OR NATIONAL CUSTOMS   
  GUARANTEE SYSTEM  
Basic Standard: A Member shall allow the transit of goods through its territory without payment of customs duties or other charges, subject to the 
provision of an appropriate guarantee. 
COMPLY: yes
 ⁯  no ⁯  partially ⁯ 
Current situation 
relative to the requirements to meet the 
Basic Standard Barriers to meet Basic 
Standard and requirements  Actions needed to be 
taken to achieve Basic Standard and 
requirements  Lead agency or 
organization/ other stakeholders 
involved: Local 
remedy/action and/or technical 
assistance required Priority  
(Rate as A, B or C priority, A is 
highest) 
 
 
  
 
  
 
      
Stakeholders consulted during the course of this Assessment: 
 
Comments: 
 
 TN/TF/W/143 
Page 118  
 
  ANNEX B: EXAMPLE ASSESSMENT
 
 
Illustrative Example:  D.1 Provision of Advance Rulings  
 
 
Basic Standard :  A Member shall issue legally binding rulings  in a timely manner, and in advance of the 
relevant trade transaction, at the request of an in terested person who has provi ded the Member with all 
necessary information. 
Suggested Approach to Assessment :  Using the guide at Annex A (see below): 
 
1. Stakeholders:   Identify all relevant stakeholders from bot h the public and private sectors who should be 
consulted during the course of the assessment process. 
2. Current Situation relative to the requirem ents to meet the Basic Standard:   Describe the current 
situation in the context of the requirements to meet  the Basic Standard.  For example, what types of 
advance rulings are currently being provided?  Ar e these binding on the administration?  This would 
ideally be undertaken in consultation with represen tatives of the international trading community and 
other stakeholders. 
3. Compliance:  Identify whether the current situation represen ts full compliance, partial compliance, or 
non-compliance with the basic standard and requirements. 
4. Barriers to meet Basic Standard and requirements:   Consult with stakeholders to identify key 
barriers to achieving compliance with the Basic Standard. 
5. Actions needed to be taken to achi eve Basic Standard and requirements:  Identify actions that must 
be taken in order to achieve full compliance with the basic standard and requirements. 
6. Lead agency or organization/other stakeholders involved:   Identify a lead agency or organization 
that will take responsibility for progressing particular  actions, and other stake holders who will provide 
assistance. 
7. Local remedy/action and/or technical assistance required:  Determine what actions/remedies are 
able to be progressed using the Member's own r esources, and any technical assistance/capacity building 
support that may be required to meet the basic standard and requirements. 
8. Priority:   Identify key priorities from among the identified actions and technical assistance initiatives.  
These are identified as "A", "B", or "C" priorities, depending on their importance from the perspective 
of the Member, with "A" representing the highest priority. 
  
   TN/TF/W/143
 Page 119D.1 PROVISION OF ADVANCE RULINGS 
Basic Standard : A Member shall issue binding rulings in a timely manner, and in advance of the relevant trade transaction, at the request of an 
interested person who has provided the Member with all necessary information. 
COMPLY: yes    no   partially ; 
Current situation 
relative to the 
requirements to 
meet the Basic 
Standard Barriers to meet the 
Basic Standard Actions needed to be taken to 
achieve basic standards and 
requirements Lead Agency and 
other stakeholders  Local remedy action& Technical 
Assistance and Capacity Building 
support requirements Priorities for TA 
& CB (Rate as A, 
B or C priority) 
Consultation with stakeholders Local Action: Organise meetings with 
relevant stakeholders to discuss the issue A 
Change Management: Change of 
Attitudes, way of 
communications Ministry of Trade  
Customs 
freight forwarders, 
importers TA: Advise on change management B 
Awareness 
programs/sensitization for 
Customs officers  Customs Local action: Organising of awareness 
raising workshops and briefings B Resistance (Customs 
officers and private 
sector traders think that 
they 
benefit from current 
situation. Lack of 
awareness on benefits of 
advance rulings.) 
Awareness 
programs/sensitization  for 
traders Chamber of 
Commerce / Business 
community Local action: Drafting and dissemination of 
brief information notes. Conduct a study on 
economic benefits of advance ruling 
provisions for importers and exporters B 
Local action: preparatio n of draft legislation
         and amendments or drafting of 
administrative guidelines A Prepare, draft and enact national 
legislation and administrative 
procedures 
 TA case by case:
study for fact/finding mission for best 
practices C Lack of legislation, and 
guidelines 
Consultation with stakeholders Ministry of Finance 
Customs 
Ministry of Justice
Ministry of Trade 
Local Action: Organise meetings with 
relevant 
         stakeholders to discuss the issue A 1) No legally binding 
advance rulings 
provisions 
Lack of trained staff and 
separate unit/department 
for advance ruling Change management: Setting up 
clear organizational structure and 
administrative functions Customs / Revenue 
Authority TA: Advise on change management B  
  TN/TF/W/143 
Page 120 
Hiring of additional staff  Ministry of Finance  Local Action: C 
Training of newly hired staff on 
advance ruling procedures and 
classification Customs  Local / TA: Funding for Training of 
Trainers B   
Setting up of a "advance ruling 
unit" with permanent staff inside 
Customs. Ministry Finance 
Customs Local Action: Revise organisation 
structure, identify me mbers of the unit and 
set modus operandi B 
TA: training of  top management (9 
officers)  B Enacting and enforcement of 
legislation on advance ruling and 
operating admin. procedures Customs 
Local action for training of officers (middle 
       level) (135 officers) B No enforcement and 
monitoring compliance, 
no administrative 
guidelines 
Preparation of administrative
     guidelines Customs   
TA: funding  Install necessary IT equipment 
for 
      the archiving and issuance of 
requests Customs 
Local action: training of officers (see 
above)| 
        and use of IT equipment A Lack of adequate office 
equipment, 
communication with 
border posts, and trained 
staff 
Ensure communication with
      border posts through 
telephone, fax or internet Customs  
M. of Communication   3) Informal 
classification advice is 
provided but lack of 
consistency. The 
decisions are not 
recognized by other 
officers  
Lack of precise 
knowledge on 
classification Training of staff on HS Customs Training : see similar action under 2)  
4) No appeal 
procedure provisions No legislation, no 
       guidelines Enforcement of new legislation Customs/M. of Finance
M. of Justice/ Tribunal Local Action: Training for Advance Ruling 
Unit B 
 
  TN/TF/W/143 
 Page 121 
 
 
  ANNEX C  
 
Supplementary Material for the Self Assessment Guide  
 
 
CONTENTS 
  
POINTS TO NOTE IN RELATION TO MEMBERS' PROPOSALS .........................................123  
REVISED KYOTO CONVENTION – RELEVANT PROVISIONS............................................139  
GATT ARTICLES XX AND XXI ....................................................................................................149  
WCO INFORMATION SHEETS ....................................................................................................151  
UNCTAD TRUST FUND FOR TRADE FACILITATION NEGOTIATIONS TECHNICAL 
NOTES ON TRADE FACILI TATION MEASURES .......................................................156 
 
 TN/TF/W/143 
Page 122  
 
  POINTS TO NOTE IN RELATION TO MEMBERS' PROPOSALS 
 A.  PUBLICATION AND AVAILABILITY OF INFORMATION  
Points to note
: 
 Seek to identify all relevant laws, regulations, ad ministrative guidelines, specific decisions and other 
information relating to customs and other agency pro cesses;  conditions and qualifications for different 
forms of customs treatment; appeal procedures;  fees and charges; and port, airp ort and other entry point 
procedures. 
 Information to be made public should include details  of customs and other agency implementation plans 
for WTO commitments or relevant re form and modernization programmes. 
 Any amendments to relevant material should be made  public in the same way as the original publication. 
 Publication should be made easily accessible thr ough a properly designated medium (including 
electronically), for example, through the relevant customs administration's website.55  The availability of 
paper-based information parallel to electronic versions  is important to provide access to information for 
clients that don't have electronic capacity. 
 Accessibility of information can be improved by de veloping "compendiums" which are regularly updated 
in dedicated government publications (paper-based or  online).  Such compendiums may be agency-based 
or thematic; that is, it may be a Customs Compendium  or it may be something like an "Import Reference 
Guide" dealing with the issu e on a cross-agency basis. 
 The publication should be available to any interested  party on a non-discriminatory basis.  Where the 
official language could create problems for inform ation access, countries may provide the necessary basic 
information in the WTO official languages (English, French or Spanish). 
 Fees that are charged for the provision of information to  interested parties should be proportionate to the 
cost of providing that service. 
 Enquiry points, help desks or hot lines providing information in rela tion to the subject matter outlined 
above should be established for the use of government s and/or traders, and also notified to the WTO 
Secretariat for broader dissemination.  This will also help overcome difficulties in maintaining currency of 
information in a paper-based environment.  
B.  TIME PERIOD BETWEEN PUBLICATION AND IMPLEMENTATION, AND 
 
C.  CONSULTATION AND COMMENTING ON NEW AND AMENDED RULES 
 
Points to note : 
 Seek to introduce a system of routinely issuing notices of proposed rules inviting comment during a 
defined period before adoption and entry into force.56 
 Adequate time periods between the adoption and entry into force of trade-related rules should be allowed 
so that stakeholders have an opportunity to comme nt and have time to adjust to proposed changes. 
                                                      
55 Developing countries have found ICT to be an effective means for disseminating information to a wider 
audience.  For developing countries that can't or don't have  an electronic facility, regional trade websites such as SACD 
or APEC can provide an alternative means of publication and dissemination. 
56 The publication of trade-related rules in an official g azette can be a prerequisite for their entry into force.  TN/TF/W/143 
 Page 123 
 
 
   Include an exception for the standard notice requirement  in defined circumstances, for example, imminent 
threats to national security and health. 
 Establish provision for consultation between interest ed parties, both governments and private sector, on 
proposed new trade-related rules and other procedures a ffecting import, export and transit administration. 
 This may involve the establishment of a formal and regular consultative mechanism with representative 
private sector organizations including importers, exporters, carriers, and chambers of commerce.57 
 The notice of proposed trade-related rules may in clude details of the policy objectives underlying a 
proposed measure to further facilitate transparency of  the rules.  These details might outline what the 
proposed measure is seeking to achieve, perhaps what  alternatives have been considered and even an 
impact assessment. 
 Consultation may be conducted with  interested persons at local, re gional and national levels through 
mechanisms such as education seminars and invitations for submissions. 
 Where relevant, bilateral discussions should be held with individual organizations on specific points of 
concern or interest. 
 
D.  ADVANCE RULINGS  
 
Points to note : 
 
Advance rulings would generally be: 
 In the form of a written statement issued by Customs,  including reasons for the ruling if so requested by 
the applicant. 
 Issued upon the written request of traders, producers, or their agents. 
 Issued within a specific time period following receipt  of all the necessary information and documents 
from the applicant (the time period would reflect the specific circumstances of the individual Member). 
 Effective on the date of issuance or such date as may be  specified in the ruling, which is not later than the 
date of importation or exportation of goods. 
 Notified in writing using a standard format to achieve consistency and predictability of decision-making. 
 Binding on customs authorities (or any other competent authority) for a period of time specified in the 
ruling, provided that the facts and circumstanc es on which the ruling is based remain unchanged. 
 Applied to importations/exportations w ithout regard to the identity of the importer, exporter or producer, 
provided that the facts and circumstances are identical in all material aspects. 
 Inapplicable if it is determined that the goods diffe r materially from the goods which were the subject of 
the ruling or if the person requesting the ruling h as failed to act in accordance with the terms and 
conditions of the ruling. 
 Made publicly available, to the extent possibl e, and subject to confidentiality requirements. 
                                                      
57 A further option to be considered is a commitment to review the relevant primary legislation on a regular 
basis to ensure that it remains up to date and improves effici ency in information transparen cy.  This already occurs in 
relation to some specific WTO agreements. TN/TF/W/143 
Page 124  
 
   Valid for a specific period of time from the date of the issuance if there is no change in the material facts 
or circumstances on which it is based; all of its te rms and conditions are complied with; and it has not 
been revoked. 
Further points to consider in respect of modi fication, revocation, postponement and refusal: 
 In identified situations, the customs administration may decline to issue the ruling, such as when the 
goods are already the subject of a review or appeal. 
 Customs may decline or postpone the issuance of an advance ruling where the applicant fails to provide 
the requested information within the time stipulated. 
 An advance ruling may be modified or revoked at any time if: 
- The advance ruling is based on an error of fact or law; 
- There is a change in law; 
- There is a change in the material facts or  circumstances on which the ruling was based; 
- Inaccurate or false information has been provided. 
 Notice in writing of any modification or revocation of an advance ruling and of th e effective date of the 
modification or revocation should be given to th e person to whom the advance ruling was given. 
 The effective date of any modification or revocati on may be postponed for a period of time, where the 
person to whom the ruling was issued has relied in good faith on that ruling. 
 A modification or revocation of an advance ruling woul d only apply to goods that are the subject of the 
advance ruling and are imported or exported on or after the effective date of the modification or 
revocation. 
E.  APPEAL PROCEDURES 
 
Points to note – right of appeal
: 
 National Legislation must establish the basis and proce dures for the right of appeal against administrative 
decisions taken by Customs. 
 National Legislation should provide for an initial right of  review within Customs, with a right of a further 
appeal to an independent judicial or administrative tribunal. 
 The appeal process should include a recourse where there is a failure to make a decision. 
 Any person affected by a decision should have the ri ght to written explanation of the reasons for the 
decision. Written decisions should include an explana tion as to how review of the decision can be sought. 
 Any person affected by a decision should have the right to appeal the decision. 
 Advice on how to lodge appeals should be easily accessi ble to all persons affected. Appeals should be 
lodged in writing, and should state the grounds on wh ich they are being made. Appellants should be given 
sufficient time in which to prepare and lodge appeals. 
 There should be quick and equitable procedures for the handling of appeals, including the right of 
appellants to legal representati on through the appeals process. 
 There should be clear and quick time frames for the lodgement, hearing and adjudication of appeals.  TN/TF/W/143 
 Page 125 
 
 
   Decisions on appeals should be provided in writing to the appellant, including advice on the rights of the 
appellant to lodge any further appeal. 
 Where an appeal is successful, Customs should give effect to the revised decision forthwith. 
 Results of appeals should be published quickly and widely through a properly designated medium, while 
respecting the right to privacy of commercial and private information. 
 Customs may establish a complaints process in which tr aders can provide feedback to Customs on ways to 
improve procedures.  
Points to note – release of goods in the event of an appeal : 
 National legislation should establish circumstances in  which goods can be released by Customs pending 
the hearing and decision of an appeal.  Such releas e may be conditional upon the appellant meeting certain 
requirements in relation to the payment of surety for the goods. 
 National legislation should also stipulate grounds under which Customs may decline to release the goods. 
 Customs may impose certain conditions relating to th e storage or security of the goods once they have 
been released from Customs control. 
 Customs should retain the right at all time to in spect the goods or documents relating to the goods once 
they have been released from customs control. 
 If the appellant is successful, Customs should immediat ely act to formally release the goods in accordance 
with the terms of the decision and to return to the appellant such surety as may have been paid. 
 If the appellant is not successful, Customs may seek immediate payment of the duty concerned, or take 
the security as final payment, or require the delive ry of the goods in question to Customs control, 
depending upon the terms of the initial release of the goods. 
F. OTHER MEASURES TO ENHANCE IMPARTIALITY AND NON- DISCRIMINATION 
 
Points to note – uniform administration of trade regulations : 
  All relevant information of genera l application pertaining to Customs law should be readily available. 
 Consider the establishment of a central function in Government which has the primary responsibility to 
interpret trade regulations such as those relating to cu stoms classification or customs valuation etc. This 
function should be within the inform ation department of the Customs ad ministration, and be provided by 
qualified staff with a detailed unde rstanding of the tariff, valuation and preferential systems. 
 Information should be made available through as many media as possible, including the internet, 
brochures and other publications, and public notices to traders.  Case studies provide an excellent 
illustration of the way in which traders should interpret relevant legislation. 
 Provide staff training based on case studies of customs classification, customs valuation and origin.  Key 
staff should be trained to write public materials in wa ys which reflect the administration's interpretation of 
the relevant customs legislation. 
 Information programmes should run in parallel with sy stems of advisory rulings and binding rulings.  
They provide detailed information to the public, which guides the public in its understanding of the 
Customs law. TN/TF/W/143 
Page 126  
 
   Where changes to the law are required to be made, customs information programmes should be run in 
advance of the changes to assist the public to un derstand the new laws upon their entry into force. 
 To the extent possible, Customs should use informati on technology – and particularly the internet – to 
maximize the scope for the public to access such information. 
 Note that guidance on the management of information programmes is provided in Section 2, Chapter 9 of 
the Revised Kyoto Convention General Annex Guidelines. 
Points to note – integrity & ethical conduct among officials
: 
 Establish a Code of Conduct. 
 Incorporate integrity and ethics into the training programme. 
 Consider the use of automated systems to reduce/eliminate officer discretion. 
 Introduce a system of penalties. 
 Accede to and implement the provisions of the Arusha Declaration.58 
G.  FEES AND CHARGES CONNECTED WITH IMPORTATION AND  EXPORTATION 
 
Points to note : 
 
 Specify fees and charges payable against identified ser vices in legislation and publish a notification of 
such fees and charges in advance of implementation.  
 Specifically prohibit the collection of unpublished f ees and charges by including that prohibition in 
primary legislation. 
 To the extent possible, minimize the manual collecti on of fees through the use of electronic collection. 
 Consolidate and reduce the number and divers ity of fees and charges that are imposed. 
 Relate the service being provided to the fees being im posed and ensure that the fees levied refer to the 
approximate cost of those services.  The fees or charges cannot, therefore, be calculated on an ad valorem  
basis. 
 Calculate the approximate cost of services by breaki ng the costs down into direct costs (that is, costs 
directly related to the specific services rendered, in cluding labour, materials, equipment and utilities) and 
indirect costs (for example, the costs of supporting labour, equipment, and office rent). 
 Include periodic review of fees and charges to ensure  that they remain commensurate with the cost of 
provision of the specified services and include that review as part of any consultative mechanism 
implemented under C. 
                                                      
58 Issues of integrity and corruption are of particular significance. The WCO has recognized this through the 
development of the Arusha declaration (Declaration of th e Customs Co-operation Council Concerning Good Governance 
and Integrity in Customs), and the princi ples of the Declaration remain the corn erstone of best prac tice in this area. 
  TN/TF/W/143 
 Page 127 
 
 
  H.  FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION 
 
Points to note – non-discrimination : 
 
 Customs clearance formalities and procedures for impor ts and exports should not discriminate against 
goods on the basis of their country of origin. 
 Customs clearance formalities and procedures for impor ts and exports should not discriminate against 
goods on the basis of their means of transport. 
 National legislation should ensure that the principl e of non-discrimination is expressly provided for. 
 Goods are to be selected for examination on the b asis of risk factors identifying them as requiring 
inspection or some other form of intervention. 
 Risk based intervention should be based on best practice international standards.59 
Points to note – periodic reviews : 
  Introduce a structured approach to the review of clearance procedures and formalities. The review should 
include the following elements: 
- A programme of regular consultation with the private sector to identify improvements in procedure as 
seen by users of the system; 
- Benchmarking of procedures to enable comp arison with other customs administrations; 
- Identification of new automation processes to expedite goods clearance; 
- Identification of obsolete or redundant procedures. 
 Review fees and charges regularly to ensure that fees  reflect the actual costs of processing. Aim to reduce 
fees where clearance is being expe dited through the use of automated systems and as an encouragement to 
traders to adopt automated clearance procedures. 
 Identify the regulatory objectives of the procedures and formalities and verify that they are still relevant 
and efficiently serviced by the applicable procedures. 
Points to note – reduction/limitation of forma lities/procedures & data/documentation requirements
: 
 The format of the goods declaration should be laid do wn by Customs, included in national legislation, and 
conform to international standards, e.g., UN La yout key, UNTDED, and CCC Recommendations in the 
field of trade document formats, data elem ents thereof, electronic message standards. 
 The data required in the goods declaration should be  limited to such particulars as are deemed necessary 
for the assessment and collection of duties and taxes, the compilation of statistics and the application of 
Customs (and other related border agency) law. 
 Where a declarant does not have all the required info rmation, customs should pe rmit the lodgement of a 
provisional or incomplete declaration pending  the receipt of the full information. 
 To the maximum extent possible Customs should require  the lodgement of a single declaration. Multiple 
copies should not be required unless necessary for risk management purposes. 
                                                      
59 See Revised Kyoto Convention, Guidelines to General Annex, Chapter 6. TN/TF/W/143 
Page 128  
 
   Customs shall require only those documents necessary to permit control of the operation and to ensure 
that all requirements relating to the application of  the Customs law have been complied with. Where 
certain supporting documents cannot be  lodged with the goods declarati on for reasons deemed valid by 
the Customs, they shall allow production of those documents within a specified period. Where 
declarations can be lodged electronically, supporti ng documents should also be able to be lodged 
electronically. 
 Customs should permit the lodging of the goods decl aration at any designated customs office and by 
electronic means. 
 The goods declaration shall be lodged during the hou rs designated by the Customs, but Customs should 
consider enabling the lodgement of declarations during extended rather than office hours. Electronic 
lodgement should be available 24/7. 
 National legislation should allow for the lodgement  of the declaration and supporting documentation 
before the arrival of the goods. 
 Customs may release the goods from customs control befo re or immediately upon arrival on the basis of 
risk assessment of the documents re lating to the goods (pre-clearance). 
Points to note – use of international standards
: 
 Make a formal Government decision to adopt the international standards set out in the following 
Conventions/international instruments: 
- Revised Kyoto Convention; 
- WTO Customs Valuation Agreement; 
- Harmonized System Convention; 
- UNEDIFACT and UN Layout Key for trade documents. 
 Address the process of treaty accession methodically and carefully, by undertaking the following steps: 
- A situation analysis to determine the extent to wh ich existing legislation an d practice is consistent 
with the international standards; 
- A gap analysis to determine what changes need to be made to legislation a nd practice to bring them 
into conformity with the conventions; 
- Passage of legislation to make such legislative changes as are necessary; 
- Revision of operating procedures and guidelines to im plement the new legislation in consultation with 
stakeholders; 
- Appropriate training of staff, and where appropriate industry, modifi cation of systems and revision of 
document formats to reflect the new procedures; 
- An information programme to inform trader s of the new procedures and requirements. 
Points to note – uniform customs code : 
 National Customs policy, practice and procedure should be codified in legislation, be transparent and 
accessible, and be subject to regular review by Government and private sector working together.  TN/TF/W/143 
 Page 129 
 
 
   National legislation must conform to  constitutional requirements, but also  give effect to international 
obligations and standards as adopted through in ternational conventions and instruments. 
 Within Customs Unions, there should be uniform legisla tion to ensure uniformity of application of the law 
throughout the Union. 
Points to note – acceptance of commercial information : 
 Customs should maximize the use of commercially av ailable documentation to minimize the need for 
duplication of documents. 
 For cargo declarations, the documentation should not be  required to contain more than the information 
necessary to identify the goods and the means of trans port and the information should be limited to what 
is available in carriers' normal documentation.60 
 Customs should accept commercial documents as c onstituting the cargo declaration required to be 
delivered by carriers. 
 Procedures should be established to ensure the confiden tiality and security of the commercial information, 
including though the use of electronic signatures wher e the information is delivered by electronic means. 
 Customs procedures and legislation should recognize that copies of commercial documents rather than 
originals should be sufficient to  satisfy clearance requirements. 
 Customs should use post transaction audit and complia nce techniques to verify proper use of copies and 
commercial documents and not delay clearance of goods in order to verify their authenticity. 
Points to note – automation : 
 Customs agencies should develop automated clearance systems as a matter of priority. 
 Systems should be designed to maximize speed of cl earance while ensuring the maintenance of customs 
control and the strengthening of the capacity to risk manage clearance procedures. 
 Electronic funds transfer facilities should also be deve loped to enable the rapid payment of duty and other 
taxes and charges.  
 Develop automated release procedures to deliver a rapid cargo clearance process, reduce congestion in 
ports and airports, and greatly  facilitate the movement of individual consignments. 
 Follow the Guidelines in the Revised Kyoto Convention, General Annex, Chapter 7: 
- The Customs shall apply information technology to support Customs operations, where it is cost 
effective and efficient for the Customs and the trad e. The Customs shall specify the conditions for its 
application; 
- When introducing computer applications, the Cust oms shall use relevant international standards; 
- The introduction of information technology shall be carried out in consultation with all relevant 
parties directly affected, to the greatest extent possible; 
- National legislation should provide for: 
a. Electronic commerce methods as an alternative to paper-based documentary methods; 
                                                      
60 See Revised Kyoto Convention, Specific Annex A, Chapter 1. TN/TF/W/143 
Page 130  
 
  b. The right of the Customs to retain information for their own use and, as appropriate, to 
exchange such information with other Customs administrations and all other legally approved 
parties by means of electronic commerce. 
 
Points to note – single window/one-time submission
: 
 National legislation to require government agencies to maximize cooperation and to simplify procedures 
for the lodgement of documents at the border. 
 There should be a single agency (Customs) designat ed to receive all documents relating to border 
clearance procedures. 
 Coordination to be based on an agreed inter-age ncy document (MOU or similar) setting out roles and 
responsibilities of each agency. 
 Performance measurement statistics and reporting to be  maintained to enable all agencies to monitor 
implementation and results of the programme. 
Points to note – elimination of PSI : 
 Amend National Legislation to re move the requirement for PSI. 
 Ensure that the Customs administra tion is able to perform functions currently undertaken under PSI once 
the goods have arrived in the country. 
 If PSI is to be retained for reasons of national inter est, ensure that it does not impede trade. This requires 
the importing country to perform PSI in accord ance with the WTO Agreement on Pre-Shipment 
Inspection. 
Points to note – mandatory use of customs brokers : 
 Maintain a legislated system of licensing for Cust oms brokers, based on the demonstrated qualification 
and competence of the broker.  This will involve training by a competent authority. 
 Ensure that this licensing system operates in a non-discriminatory way. 
 Allow traders to interact with Customs without the mandatory use of brokers. 
 Follow the standards set down in the Revised Kyoto Convention, General Annex, Chapter 8, relating to 
dealing with third parties. 
I.  CONSULARIZATION 
 
Points to note : 
 National legislation should be amended where necessar y to remove the requirement for documentation to 
be consularized, or for Customs to be able to act only upon the production of "consularized" documents. 
Customs should be able to clear goods where such doc uments have not been obtained except in certain 
circumstances where consularization is seen as essen tial. (e.g., where international legal obligations 
require proof of this nature). 
 National legislation should also be amended to remove the powers of consular officers to charge fees for 
the provision of such services. 
 Consular invoices should be abolished. 
 Customs administrations should work with other bord er agencies and permit i ssuing agencies to identify 
other less onerous proof of dealing with goods wher e that is required for risk management purposes.  TN/TF/W/143 
 Page 131 
 
 
  J.  BORDER AGENCY COORDINATION 
 
Points to note – one stop shop : 
 National legislation to require government agencies to maximize cooperation and to simplify procedures 
for the clearance of goods at the border. 
 Clearance of cargoes using risk management. All Go vernment agencies should u se the same systematic 
risk management approach to determine those cargoes which require examination. This risk management 
programme should be based on international best pr actice (Revised Kyoto Convention, General Annex, 
Ch 6). 
 There should be a single coordinated inspection process for those cargoes identified as high risk. A single 
agency (Customs) should be designate d to coordinate all inspections to  ensure there is no duplication. 
 Standard operating procedures to be developed for a ll agencies concerned and to be endorsed by all 
agencies concerned. All agencies to be consulte d in the development and implementation of these 
procedures. 
 Coordination to be based on an agreed inter-age ncy document (MOU or similar) setting out roles and 
responsibilities of each agency. 
 Performance measurement statistics and reporting to be  maintained to enable all agencies to monitor 
implementation and results of the programme. 
Points to note – shared border facilities : 
 Where customs offices are located at a common borde r crossing, the Customs administrations concerned 
shall correlate the business hours and the competence of those offices. 
 At common border crossings, the Customs administrati ons concerned shall, whenever possible, operate 
joint controls. 
 To the maximum extent possible, data requirement s for the two customs administrations should be 
simplified and harmonized to enable goods to be cl eared across both borders on a single set of data. 
 As much as possible, clearance formalities should be  carried out jointly so that a one stop process is 
established covering both export and import or transit procedures. 
 If a single clearance is not possible, there should be maximum exchange of data between customs offices 
to enable rapid clearance of goods moving between the two offices. 
 Where the Customs intend to establish a new Customs o ffice or to convert an existing one at a common 
border crossing they shall, wherever possible, c ooperate with the neighbouring Customs to establish a 
juxtaposed Customs office to facilitate joint controls. 
K.  RELEASE AND CLEARANCE OF GOODS 
 
Points to note – pre-arrival clearance : 
 This facility allows traders to submit clearance da ta to Customs for advance processing and release of 
goods immediately upon arrival to the country or even pr ior to arrival subject to all necessary details in 
relation to the goods having been communicat ed and screened by Customs in advance. 
 Pre-arrival clearance forms part of a risk management  approach to customs cont rol and should be utilized 
in conjunction with efficient clearance processes and post-clearance audit.  Advance clearance on the TN/TF/W/143 
Page 132  
 
  basis of early document submission containing specified data allows traders to ta ke delivery of their goods 
on arrival and achieve time and money savings. 
 Whilst electronic "screening" of the cargo data is the mo st efficient method to use, it is quite possible to 
apply documentary checks prior to the arrival of good s despite the fact that manual methods of processing 
are employed.  For example, Sri Lanka was successful in introducing pre-arrival screening and clearance 
for air express consignments prior to the availability  of its automated systems.  This consisted of a 
combination of manual documentary assessment, selectiv e examination, and the establishment of x-ray 
facilities to address the potential risk of misdescripti on.  Consolidated manifests were manually submitted 
to customs prior to aircraft arrival, together with  advance copies of air waybills and invoices.  These were 
manually screened by customs to id entify potentially high -risk shipments (based on intelligence, emerging 
trends, the previous compliance record of consignees and consignors, and so on).  Any consignments that 
were considered to be high risk were identified for further examination upon arrival, together with certain 
dutiable and restricted goods that were held pending fo rmal clearance.  All othe r consignments (that is, 
low-risk shipments) were av ailable for delivery on arrival.
61 
 Additional guidance can be obtained from the r ecommended standards contained within the WCO 
Revised Kyoto Convention. 
Points to note – expedited procedures for express shipments : 
 Introduce expedited clearance procedures for expre ss consignments based on the WCO "Guidelines for 
the Immediate Release of Consignments by Customs"  (2000).  A key element of the Guidelines is the 
recognition of the time-sensitive nature of air expres s consignments and the principle that "Customs will 
generally grant immediate release/clearance to all cons ignments, provided that the conditions laid down 
by Customs are met and that the necessary information is communicated before the consignments arrive.  
The advance communication of that information is fac ilitated, in particular, th rough exchange of data 
electronically." 
 The Guidelines divide consignments into four categories for the purpose of expediting Customs 
clearance/release: 
- Category 1 – Correspondence and documents; 
- Category 2 – Low value consignments for which no duties and taxes are collected; 
- Category 3 – Low value dutiable consignments; 
- Category 4 – High value consignments. 
 Category 1 comprises correspondence and documents having no commercial value and which are not 
subject to duties and taxes.  Correspondence is lim ited to written messages from one person to another, 
post cards and letters containing personal messages.   Documents are limited to printed matter in non-
commercial quantities.  Correspondence or documents that are recorded on carrier media will not be 
included in this category.  Any items that are prohib ited or restricted are not included.  The Guidelines 
indicate that consignments falling into this category can  be released on the basis of the transport document 
or other simplified declaration. 
 Category 2 comprises material for mass distribution in commercial quantities, certain types of literature 
for the blind, printed papers; low value consignments  where duties and taxes are remitted or waived as the 
amount of duties and taxes applicable  would be negligible, e.g., unsolicited gifts below a defined value, 
trade samples; and low value goods which are not dutia ble and/or not taxable in their own right.  Any 
                                                      
61 See Widdowson, David (2004) "Managing Risk in the Customs Context" pp. 91-99 in:  Luc De Wolf & Jose 
B Sokol (eds) Customs Modernization Handbook.  World Bank, Washington DC.  TN/TF/W/143 
 Page 133 
 
 
  items which are prohibited or restricted are excluded.   The Guidelines indicate that consignments falling 
into this category can be released against a simplifie d declaration that is submitted to Customs in advance 
of the goods arrival.  The value limit should be specified  in legislation in terms of that country's currency. 
 Category 3 comprises consignments which are abov e the value and/or duty/tax limits of category 2 
consignments or do not qualify for duty and tax remi ssion or waiver.  Any items which are prohibited or 
restricted are excluded.  The Guidelines indicate th at consignments falling into this category can be 
released against a simplified or even periodic declar ation.  Duties and taxes payable may be secured or 
deferred against a guarantee entered into by the importer with a financial institution. 
 Category 4 comprises consignments  not falling under the other three categories described above and 
includes consignments containing goods that are subject  to restrictions.  Normal release and clearance 
procedures, including payment of duties and taxes apply.  Such goods may obtain facilitated clearance 
subject to certain conditions being met, including the advance submission of specified information and the 
existence of a duty/tax guarantee. 
Points to note – risk management/analysis, authorized traders : 
 Risk management in the present context is the systematic application of management procedures and 
practices that enable Customs to mitigate risks pr esented by particular activities or consignments. 
 Customs border activity is characterized by a high volume of transactions and finite resources which 
means it is impossible to check all transactions.  The effective application of risk management techniques 
enables the facilitation of trade while maintaining a ppropriate regulatory controls.  As such, low-risk 
shipments are able to be processed quickly, and resources may be deployed to higher risk areas.  This 
improves productivity and efficiency and reduces cost s for traders by, for example, replacing certain 
documentary controls at the bor der with post-clearance audits. 
 Risk management in the Customs context is informed  by good intelligence that leads to the identification 
of potentially high risk activity and consignments. 
 Chapter 6 of General Annex to the Revised Kyot o Convention and its associated Guidelines can be 
utilized as guidance by administrations developing  and implementing a risk management regime. 
 "Authorized trader" programmes are based on the principles of risk management, and are designed to 
identify and acknowledge sustained high levels of co mpliance by members of the international trading 
community.  The concept of "authorized traders" re lates to businesses and others involved in the supply 
chain that are known and trusted by Customs aut horities because of their good compliance record of 
accurate declarations and timely payments.  This gr oup of traders can be exempted from the standard 
system of controls and be provided with a higher leve l of facilitation through mo re streamlined procedures 
and minimum Customs intervention.  Their status as authorized traders is monitored through periodic 
post-compliance audit that focuses on the integr ity of their compliance management systems and 
procedures, and through occasional checks. The impl ementation of such programmes also provides a 
mechanism for directing Customs resources towards t hose traders who are assessed to represent a higher 
level of risk.62 
                                                      
62 See also WCO SAFE Framework of Standards, Authorized Economic Operator Guidelines. TN/TF/W/143 
Page 134  
 
  Points to note – post-clearance audit:
 
 Post-clearance audit is associated with efficient cl earance processes and pre-arrival clearance as outlined 
previously.  Post-clearance audit is a form of customs control that is exercised subsequent to the release of 
cargo from Customs.  Such an audit can take into account  individual transactions or transactions that have 
occurred over a particular period and can take place at  Customs premises or that of the trader.  This 
reduces the cost to traders and allows for the efficien t movement of cargo.  As part of an overall risk 
management regime, post-clearance audit allows Customs to release the vast majority of shipments 
without examination and retain only those cons ignments matching particular risk profiles. 
 Post-clearance audit may be conducted physically at th e trader's premises or as a "desk-top" (electronic) 
audit, and will focus on the supporting documents for pa rticular transactions and related material.  Post-
clearance audit requires appropriately skilled staff and legislation that clearly states the powers that can be 
exercised by those staff.  The focus of such audits  should be a comprehensive "company-based" strategy 
rather than transaction-based strategy, where appropr iate, and may utilize sampling techniques to obtain a 
broader picture of individual trader (and industry) activity. 
 By creating a "compliance database" based on the findings  of such audits, and comparing data within that 
holding, inconsistencies can be iden tified which may indicate areas of pot ential risk.  This in turn may 
lead to a more coordinated and ta rgeted approach to intervention. 
Points to note – separating release from clearance : 
 This practice allows goods to be released by Custom s prior to payment of duties and taxes in cases where 
the final tariff classification of the goods, assessment of their value and perhaps other transactions are still 
pending. 
 The implementation of separate release procedures is complementary to risk management and financial 
security arrangements and can be institutionalized by  creating post-entry, account-based, payment options 
for traders with proven payment histories that are wi lling to enter into a financ ial guarantee arrangement.  
Such payment options may be electronic, but this is not essential. 
 In order to protect the revenue, an important pr econdition for separating release from clearance is the 
establishment of financial arrangements and associ ated administrative procedures to underwrite the 
release process such as a bank guarantee or surety bond (customs security).  Details of how such 
arrangements may be implemented can be found in Ch apter 5 of the General Annex to the Revised Kyoto 
Convention, and the associated Guidelines. 
Points to note – other measures to simplify customs release and clearance : 
 Simplify and rationalize documents to facilitate greater  control of trade by government and ease business 
compliance such as permitting a single, commercially oriented document to serve for both import and 
export purposes based on UN Layout Key Standards. 
 Reduce the number of required, nation-specific documents as well as requirements for document 
signatures and other complex stamp procedur es that don't add value to the transaction. 
 Provide clear penalties for negligent mistakes on customs documentation coupled with a process to 
mitigate those penalties subject to clearly stated criteria. 
 Conduct inspections and clearance aud its at off-site premises, or even trader's premises to avoid port 
congestion, particularly for authorized traders rather  than insisting on movement of goods to a customs-
operated warehouse unless the goods are subj ect to detention or seizure action. 
 Establish hours of operation for en try points according to commercial needs and operational requirements 
that may include overtime.  TN/TF/W/143 
 Page 135 
 
 
   Assign a single agency such as Customs as the coordi nating agency for border control and processing and 
undertake joint border processing. 
 Utilize the WCO Data Model as a framework of sta ndard and harmonized sets of data and standard 
electronic messages to be submitted by trade for Customs and other regulatory purposes to accomplish 
formalities for the arrival, departure, transit and clearance of goods in international trade. 
Points to note – establish and publish average release and clearance times : 
 Utilise the WCO Time Release Study to establish benchmark processing times for goods release and 
clearance and publish same. 
 Measure border processing performance from a user perspective across relevant border agencies and 
report that performance on a monthly basis to a management committee and/or online. 
 
L.  TARIFF CLASSIFICATION 
 
Points to note : 
 Adopt the WCO's Convention on the Harmonized Commodity Description and Coding System (HS 
Convention) as the objective criteria for tariff classification of goods. 
 
M.  MATTERS RELATING TO GOODS TRANSIT 
 
Points to note – strengthened non-discrimination : 
 Don't apply trade laws that limit the free transit of goods and means of transport for non-commercial 
reasons. 
 Non-discriminatory, most-favoured-nation treatment to be  applied with respect to all charges, regulations 
and formalities imposed in connection with transit. 
Points to note – disciplines on fees and charges:  
 Publish details of transit requirements, fees and charg es to improve transparency.  This should occur on 
the same basis as set out under A. "Publi cation and Availability of Information." 
 Conduct periodic reviews of the appropriateness of  the amount and number of fees, charges and 
formalities imposed. 
 The charges for transportation and administrative expen ses should be reasonable, that is, no more than is 
necessary to recover the costs of the service being pr ovided by Customs.  Direct transportation costs and 
legitimate fees are often artificially inflated by th e inclusion of such things as excessive deposits, 
mandatory requirements for convoys, and gratuiti es to customs staff and/or border police. 
 Transit procedures should permit the movement of goods from the point of entry, into the customs 
territory of the transit country, and finally to the c ountry of destination, without the payment of import 
duties, taxes, and other charges due on importation, a nd without being subject to other import regulations, 
such as health and safety inspections, applicable in the transit country. 
Points to note – formalities and documentation requirements : 
 Customs transit should be built around three prin ciples: secure cargo, a guarantee mechanism and 
centralized flow of information. 
 Simplify and standardize documentation, data requi rements and procedures applicable to goods and 
means of transport in transit including pre-arrival processing of transit documents, use of commercially TN/TF/W/143 
Page 136  
 
  available information and data, risk  management, and authorized trader programmes.  Guidance for that 
simplification and standardization can be obtaine d from Standard 6 and Recommended Practice 7 of 
Specific Annex E, Revised Kyoto Convention and Standard 5, Recommended Practice 6 of Specific 
Annex E, Revised Kyoto Convention.
63 
 Identification of transit goods shoul d be assured through use of customs seals, and ideally electronic seals.  
Sealing of the shipment should occur at the point wh ere the transit operation is initiated.  The seal should 
be a physically secure mechanism so that goods that are loaded at the beginning of the transit operation 
leave the transit country in the same  quantity, form, and status as when  they were loaded.  Customs should 
seal the truck or other conveyance to ensure that  goods cannot be remove d from or added to the 
conveyance without breaking the seal or leaving visible marks on the vehicle.  Best practice is the use of 
an electronic seal that includes a microchip that is activated when broken.  When activated, these chips 
transmit a signal, picked up by a satellite network, a nd send information to the organization or principal of 
the goods, including information on the location of the goods.  Annex E, Standard 3 of the Revised Kyoto 
Convention provides some guidance in terms of customs seals and fastening. 
 Customs should be given a guarantee to cover the paymen ts of import duties, taxes, and other charges due 
on importation in the transit country, to cover the situation where goods do not leave the country when 
using the transit procedure.  A strong financial system  is important for the effi cient and effective conduct 
of a transit guarantee regime.  Best practice is the TIR Convention applicable throughout Europe with its 
network of national guaranteeing associations.64 
 To control the start and completion of a transit proce dure, a monitoring system for the flow of information 
should be implemented.  The system can be based on pa per documentation that is held by the driver of the 
vehicle as it moves between the customs post at the exit of the country where goods are loaded through 
the transit country to the customs post of the country of final destination.  Transmission of these documents can also occur electronically.  When the re levant copies of the documents match, the transit 
operation is completed and the guarantee released.  If the documents don't match, the transit procedure 
isn't completed and the guarantee is called into ope ration together with an y applicable penalties. 
Points to note – coordination and cooperation
: 
 Establish formal mechanisms for improving cooperation and coordina tion between relevant agencies 
within and among the transit countries.  For example, the feasibility of joint border processing should be 
explored to reduce the impact of duplication of regulation.   
 Transit agreements, such as "corridor agreements",  can promote cooperation between and among transit 
and land-locked countries and therefore reduce costs to tr aders.  These agreements can occur at a bilateral, 
sub-regional or regional level and may provide for mutual recognition of formalities carried out by the 
competent authorities of the other country, including inspections and documents certifying compliance with the requirements of the import country or equi valent requirements of the export country.  They can 
also deal with issues beyond the simple transit process including infrastructure, visas, permits and 
insurance.  Bilateral agreements tend to be more li mited in scope than regiona l agreements, dealing with 
such issues as preferred routes and freight-sharing. 
                                                     
 
63 Chapter 1 of Specific Annex E to the Revised Kyoto Convention recommends that, in order to minimize data 
requirements for the purposes of the goods declaration for transit, the comme rcial document should be accepted as the 
descriptive part of the declaration. 
64 The TIR Convention provides that goods carried under the TIR procedure in approved and sealed road 
vehicles, combination of vehicles or containers, are not subject to Customs examination, unless irregularities are 
suspected.  It dispenses with the need to operate national guarantees and national systems of documentation while 
utilizing a single transit document, the "TIR Carnet".  TN/TF/W/143 
 Page 137 
 
 
   Government-private sector cooperation and regular exch anges of information, e.g., through a mechanism 
such as a National Trade and Transport Facilita tion Committee, can improve the efficiency and 
effectiveness of transit processing and the operation of  the guarantee system.  Such mechanisms can also 
be a means of monitoring the performance of trans it processes and can help to identify weaknesses in 
border crossing procedures. 
    
  TN/TF/W/143 
Page 138 
REVISED KYOTO CONVENTION65 - RELEVANT PROVISIONS  
 
Main Areas Covered Main GATT 
Article(s) Concerned Key Kyoto 
Provisions 
Concerned Details of Kyoto Provisions 
Standard 1.2 
 The conditions to be fulfilled and Cust oms formalities to be accomplished for 
procedures and practices in this Annex and in the Specific Annexes shall be specified 
in national legislation and shall be as simple as possible. 
Standard 9.1 
 The Customs shall ensure that all releva nt information of general application 
pertaining to Customs law is readily available to any interested person. 
Transitional Standard 9.3 The Customs shall use information technology to enhance the provision of 
information. 
Standard 9.4 
 At the request of the interested person, th e Customs shall provide, as quickly and as 
accurately as possible, information relatin g to the specific matters raised by the 
interested person and pertaining to Customs law. 
Standard 9.5 
 The Customs shall supply not only the information specifically requested but also any 
other pertinent information which they consider the interested person should be made 
aware of 
Standard 9.6 
 When the Customs supply information, they shall ensure that they do not divulge 
details of a private or confidential nature a ffecting the Customs or third parties unless 
such disclosure is required or authorized by national legislation A. PUBLICATION AND 
AVAILABILITY OF 
INFORMATION Article X with some 
proposals also relating 
to Article VIII  
Standard 9.7 
 When the Customs cannot supply information free of charge, any charge shall be 
limited to the approximate co st of the services rendered 
                                                      
65 World Customs Organization's International Convention on the Simplification and Harmonization of Customs Procedures (as amende d).  
   TN/TF/W/143
 Page 139B. TIME PERIOD 
BETWEEN 
PUBLICATION AND 
IMPLEMENTATION Article X with some 
proposals also relating 
to Article VIII  Standard 9.2 
 When information that has been made available must be amended due to changes in 
Customs law, administrative arrangements or requirements, the Customs shall make 
the revised information readily available sufficiently in advance of the entry into 
force of the changes to enable interested  persons to take account of them, unless 
advance notice is precluded. 
Standard 1.3 
 The Customs shall institute and maintain formal consultative relationships with the 
trade to increase co-operation and facilitate  participation in establishing the most 
effective methods of working commensurate with national provisions and 
international agreements. 
Standard 6.8 
 The Customs shall seek to co-operate with the trade and seek to conclude Memoranda 
of Understanding to enhance Customs control C. CONSULTATION 
AND COMMENTING 
ON NEW AND 
AMENDED RULES Article X 
Standard 9.2 
 When information that has been made available must be amended due to changes in 
Customs law, administrative arrangements or requirements, the Customs shall make 
the revised information readily available sufficiently in advance of the entry into 
force of the changes to enable interested  persons to take account of them, unless 
advance notice is precluded. 
D. ADVANCE RULINGS Article X Standard 9.9 
 The Customs shall issue binding rulings at the request of the interested person, 
provided that the Customs have all the information they deem necessary 
Standard 9.8 
 At the written request of the person concerned, the Customs shall notify their decision 
in writing within a period specified in national legislation. Where the decision is 
adverse to the person concerned, the reasons shall be given and the right of appeal 
advised 
Standard 10.1 National legislation shall provide for a right of appeal in Customs matters 
Standard 
10.2 
 Any person who is directly affected by a decision or omission of the Customs shall 
have a right of appeal E. APPEAL 
PROCEDURES 
 Right of Appeal 
 Release of Goods in 
Event of Appeal Article X with some 
proposals also relating 
to Article VIII  
Standard 
10.3 
 The person directly affected by a decision or omission of the Customs shall be given, 
after having made a request to the Customs, the reasons for such decision or omission 
within a period specified in national legislation. This may or may not result in an 
appeal  
  TN/TF/W/143 
Page 140 
Standard 
10.4 
 National legislation shall provide for the right of an initial appeal to the Customs 
Standard 
10.5 
 Where an appeal to the Customs is dismissed, the appellant shall have the right of a 
further appeal to an authority independent of the Customs administration 
Standard 10.6 
 In the final instance, the appellant shall have the right of appeal to  a judicial authority 
Standard 
10.7 
 An appeal shall be lodged in writing and shall state the grounds on which it is being 
made 
Standard 10.8 
 A time limit shall be fixed for the lodgement of an appeal against a decision of the 
Customs and it shall be such as to allow the appellant sufficient time to study the 
contested decision and to prepare an appeal 
Standard 
10.9 
 Where an appeal is to the Customs they sha ll not, as a matter of course, require that 
any supporting evidence be lodg ed together with the appeal  but shall, in appropriate 
circumstances, allow a reasonable time for the lodgement of such evidence 
Standard 
10.10 
 The Customs shall give its ruling upon an appeal and written notice thereof to the 
appellant as soon as possible 
Standard 10.11 
 Where an appeal to the Customs is dismissed, the Customs shall set out the reasons 
therefor in writing and shall advise the appellant of his right to lodge any further 
appeal with an administrative or independent authority and of any time limit for the 
lodgement of such appeal   
Standard 
10.12 Where an appeal is allowed, the Customs shall put their decision or the ruling of the 
independent or judicial authority into effect as soon as possible, except in cases where 
the Customs appeal against the ruling  
   TN/TF/W/143
 Page 141Standard 9.1 The Customs shall ensure that all relevant information of general application 
pertaining to Customs law is readily available to any interested person. 
Transitional 
Standard 9.3 The Customs shall use information technology to enhance the provision of 
information. F. OTHER MEASURES 
TO ENHANCE 
IMPARTIALITY AND 
NON-
DISCRIMINATION 
 Uniform Administration 
of Trade Regulations 
 Maintenance & 
Reinforcement of 
Integrity & Ethical 
Conduct Among 
Officials Article X 
Standard 4.3 The factors on which the assessment of duties and taxes is based and the conditions 
under which they are determined shall be specified in national legislation  
Standard 3.2 
 At the request of the person concerned and for reasons deemed valid by the Customs, 
the latter shall, subject to the availability of resources, perform the functions laid 
down for the purposes of a Customs procedure and practice outside the designated 
hours of business or away from Customs offices. Any expenses chargeable by the 
Customs shall be limited to the approximate cost of the services rendered 
Specific 
Annex A; 
Ch1, 19 
(Standard) 
 Any expenses chargeable by th e Customs in connection with: 
- accomplishment of Customs formalities pr ior to the lodgement of the Goods 
declaration outside the designated hours of business of the Customs; 
- unloading goods at a place other than the one approved for unloading; or 
- unloading goods outside the designated hours of business of the Customs, 
shall be limited to the approximate cost of the services rendered. G. FEES & CHARGES 
CONNECTED WITH 
IMPORTATION & 
EXPORTATION Article VIII with some 
proposals also relating 
to Article X  
Standard 9.7 
 When the Customs cannot supply information free of charge, any charge shall be 
limited to the approximate co st of the services rendered 
Standard 1.2 
 The conditions to be fulfilled and Cust oms formalities to be accomplished for 
procedures and practices in this Annex and in the Specific Annexes shall be specified 
in national legislation and shall be as simple as possible. H FORMALITIES 
CONNECTED WITH 
IMPORTATION AND 
EXPORTATION 
 Disciplines on 
Formalities/Procedures 
and Article VIII with some 
proposals also relating 
to Article X  
Standard 1.3 
 The Customs shall institute and maintain formal consultative relationships with the 
trade to increase co-operation and facilitate  participation in establishing the most 
effective methods of working commensurate with national provisions and 
international agreements.  
  TN/TF/W/143 
Page 142 
Standard 3.6 
 National legislation shall specify the conditions under which a person is entitled to act 
as declarant 
Standard 
3.11 
 The contents of the Goods declaration shall be prescribed by the Customs. The paper 
format of the Goods declaration shall conf orm to the UN-layout key. For automated 
Customs clearance processes, the format of the electronically lodged Goods 
declaration shall be based on international standards for electronic information 
exchange as prescribed in the Cust oms Co-operation Council Recommendations on 
information technology 
Standard 
3.12 
 The Customs shall limit the data required in the Goods declaration to only such 
particulars as are deemed necessary for the assessment and collection of duties and 
taxes, the compilation of statistics and the application of Customs law. 
Standard 3.15 
 The Customs shall require the lodgement of the original Goods declaration and only 
the minimum number of copies necessary. 
Standard 3.16 
 In support of the Goods declaration the Customs shall require only those documents 
necessary to permit control of the operation and to ensure that all requirements 
relating to the application of Customs law have been complied with. 
Transitional 
Standard 
3.18 The Customs shall permit the lodgement of supporting documents by electronic 
means. 
Standard 
3.20 
 The Customs shall permit the lodging of th e Goods declaration at any designated 
Customs office 
Transitional Standard 
3.21 
 The Customs shall permit the lodging of the Goods declaration by electronic means Data/Documentation 
Requirements 
Connected with 
Importation and 
Exportation 
(a) Non-discrimination 
(b) Periodic Review of 
Formalities/Proced
ures and 
Requirements 
(c)Reduction/Limitation 
of Formalities/ 
Procedures & 
Data/Documentatio
n Requirements 
(d) Use of 
International 
Standards 
(e) Uniform Customs 
Code 
(f) Acceptance of 
Commercially 
Available 
Information and of 
Copies 
(g) Automation 
(h) Single 
Window/One-Time 
Submission 
(i) Elimination of Pre-
Shipment 
Inspection  
Standard 
3.25 National legislation shall make provision for the lodging and registering or checking 
of the Goods declaration and supporting documents prior to the arrival of the goods.  
   TN/TF/W/143
 Page 143Transitional 
Standard 
3.35 
 If the goods must be inspected by other competent authorities and the Customs also 
schedules an examination, the Customs sh all ensure that the inspections are co-
ordinated and, if possible, carried out at the same time. 
Standard 6.3 In the application of Customs control, the Customs shall use risk management 
Standard 6.4 
 The Customs shall use risk analysis to determine which persons and which goods, 
including means of transport, should be examined and the extent of the examination 
Standard 6.5 
 The Customs shall adopt a compliance measurement strategy to support risk 
management 
Standard 6.6 Customs control systems shall include audit-based controls. 
Transitional 
Standard 6.9 The Customs shall use information tech nology and electronic commerce to the 
greatest possible extent to enhance Customs control. 
Standard 6.10 
 The Customs shall evaluate traders' commer cial systems where those systems have an 
impact on Customs operations to ensure compliance with Customs requirements. 
Standard 7.1 
 The Customs shall apply information technology to support Customs operations, 
where it is cost-effective and efficient for the Customs and for the trade. The Customs 
shall specify the conditions for its application. 
Standard 7.2 When introducing computer applications, the Customs shall use relevant 
internationally accepted standards 
Standard 7.3 The introduction of information technology shall be carried out in consultation with 
all relevant parties directly affect ed, to the greatest extent possible. (j) Phasing Out 
Mandatory Use of 
Customs Brokers  
Standard 7.4 New or revised national legislation shall provide for: 
 electronic commerce methods as an alternative to paper-based documentary 
requirements; 
 electronic as well as paper-based authentication methods; 
 the right of the Customs to retain information for their own use and, as 
appropriate, to exchange such information with other Customs  
  TN/TF/W/143 
Page 144 
administrations and all other legally approved parties by means of electronic 
commerce techniques. 
Standard 8.1 
 Persons concerned shall have the choice of transacting business with the Customs 
either directly or by designating a third party to act on their behalf 
Standard 8.2 
 National legislation shall set out the conditions under which a person may act for and 
on behalf of another person in dealing with the Customs and shall lay down the 
liability of third parties to the Customs for duties and taxes and for any irregularities 
Standard 8.3 
 The Customs transactions where the person concerned elects to do business on his 
own account shall not be treated less favourably or be subject to more stringent 
requirements than those Customs transac tions which are handled for the person 
concerned by a third party 
Standard 8.4 
 A person designated as a third party shall have the same rights as the person who 
designated him in those matters related to transacting business with the Customs 
Standard 8.5 
 The Customs shall provide for third parties to participate in their formal consultations 
with the trade 
Standard 8.6 
 The Customs shall specify the circumstances  under which they are not prepared to 
transact business with a third party 
Standard 8.7 The Customs shall give written notification to the third party of a decision not to 
transact business 
Specific 
Annex A, 
Ch1, 8 
(Standard) Where the Customs require documentation in respect of the production of the goods 
to the Customs, this shall not be required to contain more than the information 
necessary to identify the goods  and the means of transport 
Specific 
Annex A, 
Ch1, 9 
(Recommend
ed Practice) The Customs should limit their information requ irements to that available in carriers' 
normal documentation and should base their requirements on those set out in the 
relevant international transport agreements   
Specific 
Annex A, The Customs should normally accept the car go declaration as the only required 
documentation for the production of the goods  
   TN/TF/W/143
 Page 145Ch1, 10 
(Recommend
ed Practice)   
Specific 
Annex A, 
Ch1, 2 
(Recommend
ed Practice) Customs formalities prior to the lodgement of the Goods declaration should apply 
equally, without regard to the country of origin of the goods or the country from 
which they arrived 
I. CONSULARIZATION Article VIII   
Standard 3.3 Where Customs offices are located  at a common border crossing, the Customs 
administrations concerned shall correlate the business hours and the competence of 
those offices 
Standard 3.4 At common border crossings, the Customs administrations concerned shall, whenever 
possible, operate joint controls J BORDER AGENCY 
COORDINATION 
 "One stop Shop" 
 Shared Border Facilities Article VIII 
Standard 3.5 Where the Customs intend to establish a new Customs office or to convert an existing 
one at a common border crossing, they shal l, wherever possible, co-operate with the 
neighbouring Customs to establish a juxtaposed Customs office to facilitate joint 
controls 
Standard 3.25 National legislation shall make provision for the lodging and registering or checking 
of the Goods declaration and supporting documents prior to the arrival of the goods. K. RELEASE AND 
CLEARANCE OF 
GOODS Article VIII with some 
proposals also relating 
to Article X  Standard 
3.32 
 For authorized persons who meet criteria specified by the Customs, including having 
an appropriate record of compliance with Customs requirements and a satisfactory 
system for managing their commercial records, the Customs shall provide for: 
- release of the goods on the provision of the minimum information necessary to 
identify the goods and permit the subsequent completion of the final Goods 
declaration; 
- clearance of the goods at the declarant's premises or another place authorized by the 
Customs; and, in addition, to the extent possible, other special procedures such as: - allowing a single Goods declaration for all imports or exports in a given period 
where goods are imported or exported frequently by the same person; 
- use of the authorized persons' commercial records to self-assess their duty and tax 
liability and, where appropriate, to ensure compliance with other Customs 
requirements;   
  TN/TF/W/143 
Page 146 
- allowing the lodgement of the Goods decl aration by means of an entry in the 
records of the authorized person to be supported subsequently by a supplementary 
Goods declaration. 
Standard 
3.40 
 Goods declared shall be released as soon  as the Customs have examined them or 
decided not to examine them, provided that : 
- no offence has been found; 
- the import or export licence or any other documents required have been acquired; 
- all permits relating to the procedure concerned have been acquired; and 
- any duties and taxes have been paid or that appropriate action has been taken to 
ensure their collection. 
Standard 6.2 
 Customs control shall be limited to that necessary to ensure compliance with the 
Customs law. 
Standard 6.3 In the application of Customs control, the Customs shall use risk management 
Standard 6.4 
 The Customs shall use risk analysis to determine which persons and which goods, 
including means of transport, should be examined and the extent of the examination 
Standard 6.5 
 The Customs shall adopt a compliance measurement strategy to support risk 
management   
Standard 6.6 Customs control systems shall include audit-based controls. 
L. TARIFF 
CLASSIFICATION Article VIII with some 
proposals also relating 
to Article X    
Specific 
Annex E; 5 
(Recommend
ed Practice) The Customs should approve persons as authorized consignors and authorized 
consignees when they are satisfied that th e prescribed conditions laid down by the 
Customs are met 
Specific 
Annex E; 6 
(Standard) Any commercial or transport document setting out clearly the necessary particulars 
shall be accepted as the descriptive part of  the Goods declaration for Customs transit 
and this acceptance shall be  noted on the document M. MATTERS 
RELATING TO 
GOODS TRANSIT Article V 
Specific 
Annex E; 7 The Customs should accept as the Good s declaration for Cu stoms transit any 
commercial or transport document for the consignment concerned which meets all the  
   TN/TF/W/143
 Page 147(Recommend
ed Practice) Customs requirements. This acceptan ce should be noted on the document 
Specific 
Annex E; 16 
(Standard) Customs seals and fastenings used in the application of Customs transit shall fulfil the 
minimum requirements laid down in the Appendix to this Chapter 
Specific Annex E; 17 
(Recommend
ed Practice) Customs seals and identification marks affixed by foreign Customs should be 
accepted for the purposes of the Cu stoms transit operation unless : 
- they are considered not to be sufficient; 
- they are not secure; or  
- the Customs proceed to an ex amination of the goods.  
 
When foreign Customs seals and fastenings have been accepted in a Customs 
territory, they should be afforded the same legal protection in that territory as national 
seals and fastenings 
Specific 
Annex E; 18 
(Recommend
ed Practice) Where the Customs offices concerned check the Customs seals and fastenings or 
examine the goods, they s hould record the results on the transit document   
Specific 
Annex E; 3 
(Standard) Goods being carried under Customs transit shall not be subject to the payment of 
duties and taxes, provided the conditions laid down by the Customs are complied with 
and that any security required has been furnished 
  Specific 
Annex E; 2 
(Standard) The Customs shall allow goods to be transported under Customs transit in their 
territory : 
- from an office of entry to an office of exit; 
- from an office of entry to an inland Customs office; 
- from an inland Customs office to an office of exit; and 
- from one inland Customs office to another inland Customs office 
 
 TN/TF/W/143 
Page 148  
 
  GATT ARTICLES XX AND XXI
 
 
Article XX 
 
General Exceptions  
 
 Subject to the requirement that  such measures are not applied in a manner which would constitute a 
means of arbitrary or unjustifiable discrimination betw een countries where the same conditions prevail, or a 
disguised restriction on international trade, nothing in  this Agreement shall be construed to prevent the 
adoption or enforcement by any contracting party of measures: 
  ( a) necessary to protect public morals; 
  ( b) necessary to protect human, animal or plant life or health; 
 
 ( c) relating to the importations or exportations of gold or silver; 
  ( d) necessary to secure compliance with laws or re gulations which are not inconsistent with the 
provisions of this Agreement, including th ose relating to customs enforcement, the 
enforcement of monopolies operated under paragr aph 4 of Article II and Article XVII, the 
protection of patents, trade marks and copyri ghts, and the prevention of deceptive practices; 
  ( e) relating to the products of prison labour; 
  ( f) imposed for the protection of national treasures of artistic, historic or archaeological value; 
 
 ( g) relating to the conservation of exhaustible natural resources if such measures are made 
effective in conjunction with restrictions  on domestic production or consumption; 
  ( h) undertaken in pursuance of obligations under any intergovernmental commodity agreement 
which conforms to criteria submitted to th e CONTRACTING PARTIES and not disapproved 
by them or which is itself so submitted and not so disapproved;* 
  ( i) involving restrictions on exports of domestic materials necessary to en sure essential quantities 
of such materials to a domestic processing indus try during periods when the domestic price of 
such materials is held below the world price as part of a gove rnmental stabilization plan;  
Provided that such restrictions shall not operate to  increase the exports of or the protection 
afforded to such domestic industry, and sh all not depart from the provisions of this 
Agreement relating to non-discrimination; 
  ( j) essential to the acquisition or distribution of pr oducts in general or local short supply;  
Provided that any such measures shall be consistent  with the principle that all contracting 
parties are entitled to an equitable share of the international supply of such products, and that 
any such measures, which are inconsistent with the other provisions of the Agreement shall be 
discontinued as soon as the conditions giving ri se to them have ceased to exist.  The 
CONTRACTING PARTIES shall review the need  for this sub-paragraph not later than 
30 June 1960. 
  TN/TF/W/143 
 Page 149 
 
 
  Article XXI 
 
Security Exceptions  
  Nothing in this Agreem ent shall be construed 
  ( a) to require any contracting party to furnis h any information the disclosure of which it 
considers contrary to its essential security interests;  or 
  ( b) to prevent any contracting party from taking any action which it considers necessary for the 
protection of its essential security interests 
 
(i) relating to fissionable materials or the materials from which they are derived;   
 
(ii) relating to the traffic in arms, ammuniti on and implements of war and to such traffic 
in other goods and materials as is carried on directly or indirectly for the purpose of 
supplying a military establishment; 
 (iii) taken in time of war or other emer gency in internatio nal relations;  or 
 
 ( c) to prevent any contracting party from taking an y action in pursuance of its obligations under 
the United Nations Charter for the maintena nce of international peace and security. 
 TN/TF/W/143 
Page 150  
 
  WCO INFORMATION SHEETS
 
 
WCO Information Sheets on Key Trade Facilitation Measures 
  
 A number of trade facilitation measures have  been proposed by WTO Members during the WTO 
Trade Facilitation negotiations. While Customs are fa miliar with almost all of these trade facilitation 
measures, it might be slightly difficult to explain th ese measures to national stakeholders without providing 
written material.   
 Accordingly, the WCO has prepared information sh eets to help administrations to explain the WCO 
concept and terms of some of the key trade facilitation measures. As a matter of f act the WCO has worked on 
for some considerable time on these concepts, in partic ular, during work related to the revision of the Kyoto 
Convention.  
 The information sheets should not be regarded as additional proposals to the WTO negotiations or 
alternatives to the WTO Members' proposals. They were  prepared to assist trade negotiators better understand 
certain key topics. The WCO is ready to respond to inquiries on these concepts and terms. Questions on the 
WTO Members' proposals should be made to the proponents of the proposals.  
 The WCO papers are on the following topics: 
• Advance Rulings 
 
• Appeals in Customs matters  
• Single Window  
• Risk Management/Post Clearance Control  
• Simplified procedures/Authorized persons  
  TN/TF/W/143 
 Page 151 
 
 
  Binding Rulings/Advance Rulings 
 
 
 With the aim of providing advance and predictabl e information to companies in order to facilitate 
compliance with Customs requirements, a number of Customs administrations have established a binding 
ruling programme, in accordance with the provisions of  Standard 9.9 of the revised Kyoto Convention. 
  The expression "binding ruling" (or "advance ruling" ) generally designates the option for Customs to 
issue a decision, at the request of an economic operato r planning a foreign trade operation, relating to the 
regulations in force.  The main benefit for the holder is  the legal guarantee that the decision will be applied.   
 
 Although tariff classification is at the present time the most common area for binding rulings, origin and valuation rulings are also common.  With regard to  tariff classification, for example, this system helps 
operators obtain the correct tariff classification for the goods they plan to import or export.  This is clearly an 
important factor, given that the tariff heading of the g oods determines the rate of the Customs duties as well as 
the application of the different legal provisions (im port/export licences, rules of origin, anti-dumping duties, 
security standards, etc.).   The use of such a ruling will also help impor ters and exporters reduce the Customs clearance 
formalities for their goods and will conseque ntly expedite the goods' release.   
The basic elements of this proce dure can be summarized as follows : 
¾ The request must supply the administration w ith all the information required (detailed 
description of the goods, possible inclusion of samples, plans, various documents, etc.).  Should the request contain inaccurate or incomp lete information, the ruling based on such 
information could be revoked; 
¾ The reply must be issued in writing within a specified period; 
¾ The ruling is binding on the administration following its issue and is valid for a specified 
period.  However, in some cases (issuing of a ne w regulation, amendment of the interpretation 
of the nomenclature at international level,  etc.), this decision ceases to be valid; 
¾ Only the holder of the binding ruling can call upon its application, provided that he/she 
demonstrates that the commodity presented and the commodity described in the decision 
correspond in every respect; 
¾ These decisions are generally made public to ensu re transparency and equality of treatment of 
operators as well as the uniform application of the regulations. TN/TF/W/143 
Page 152  
 
   
Appeals in Customs matters 
  
 Where a person considers himself/herself to have b een directly affected by a decision or omission of 
Customs, it is important to allow that person to obtain,  upon request, an explanation of the reasons for that 
decision or omission, and to offer him/her the ri ght to appeal to a competent authority.   
  The purpose of this right of appeal is to protect individuals against decisions or omissions of Customs 
which may not comply fully with the laws and regulati ons that Customs are responsible for administering and 
enforcing.  In addition, the review conducted by the competent authority and the verdicts of th at review can be 
a suitable means of ensuring uniform application of the laws and regulations.     The provisions of Chapter 10 of the General Annex to the revised Kyoto Convention cover appeals in 
all matters relating to the laws and regulations which Customs are responsible for administering and 
enforcing, including in particular matters of tariff cl assification, origin and Customs valuation, as well as 
appeals against provisions of a general character.  They do not, however, embrace appeals in penal matters, or 
appeals against opinions expressed by the Customs authorities which are not binding in effect.  
 The introduction of a Customs appeals system  must be based on the following principles: 
¾ existence of legal provisions providing for the right of appeal;  
¾ right of any person directly affected by a deci sion or omission of Customs to lodge an appeal, 
or refrain from doing so; 
¾ establishment of a multi-stage appeals procedur e, i.e., an initial appeal to the Customs 
authority, a further appeal to an authority in dependent of the Customs administration, and in 
the final instance, the right to a ppeal to a judicial authority;  
¾ definition of the form and grounds of the app eal, including in particular the obligation to 
lodge an appeal in writing and state the grounds on which it is made, and the fixing of a time 
limit which allows the appellant sufficient tim e to study the contested decision and prepare 
the appeal; 
¾ notification to the appellant, in writing, of the ru ling and of his/her right to lodge any further 
appeal; 
¾ implementation of the final ruling handed down by  Customs, the independent authority or the 
judicial authority. 
 Consequently, the establishment of a right of app eal will enable Customs to deal with all Customs 
matters in a transparent and fair manner. In addition, the possibility of an independent judicial review should 
give the public and trade confidence in government  institutions, and particularly in the Customs 
administration.  TN/TF/W/143 
 Page 153 
 
 
  THE SINGLE WINDOW CONCEPT 
 
The World Customs Organization's Perspective 
  
 A reference to the Single Window Concept has been made in several of the country proposals to the World Trade Organization during the current negotiations on  trade facilitation. It would appear that there is 
not a common understanding of this concept. The purpo se of this paper is to outline context in which the 
WCO uses the term.  
 The Members of the WCO and th e WCO Secretariat as well as industry, and various governmental 
and international organizations devoted a significant am ount of time and resources in developing the single 
window concept.   The most commonly applied definition of the term Single Window is the following: 
 
 A single window is defined as a facility that allows  parties involved in trade and transport to lodge 
standardized information and documents with a single entry point to fulfill all import, export, and transit 
related-related regulatory requirements.(1 )  
 The single window is clearly a trade facilitative measure.  It permits the trader or transporter to submit 
all the data needed for determining admissibility of the goods in a standardized format only once to the 
authorities involved in border controls and at a single portal. (2) The Single Window concept places the onus 
on the authorities to manage the Single Window and to en sure that the participating authorities or agencies are 
either given access to the information or are actually given the information by th e managing authority. It 
eliminates the need for the trader or transporter to submit the same data to  several different border authorities 
or agencies. 
  Implementation of a Single Window does not necess arily imply the implementation and use of high-
tech information and communication technology.  Th e Single Window concept can be implemented in a 
manual environment with the co-operation of all bor der authorities. However, countries may enjoy fuller 
benefits of a Single Window by using ICT and dataset  standards commonly accepted by the relevant public 
and private stakeholders. In particular, the use of internationally accepted standards, such as, Harmonized 
System of Commodity Description and Coding, th e WCO Data Model and the Unique Consignment 
Reference is important. Agencies involved in Integrated  Border Management should determine the essential 
amount of data necessary to effect their controls.    
 If examination of the goods is necessary, the co -ordination of physical inspection amongst the 
relevant agencies adds significantly to the value to of the Single Window.  (1) See, the United Nations Economic Commission for Europe Recommendation on Establishing a Single 
Window (Recommendation 33, ECE/TRADE/352).  
 ( http://www.unece.org/cefact/recommendations/rec33/rec33_trd352e.pdf
). 
 (2) The data may come from more than one source.  See the WCO's Integrated Supply Chain Management 
Guidelines. TN/TF/W/143 
Page 154  
 
   
Risk management – Post-clearance control 
 
 
 Risk can be defined as "the chance of something happening that will have an impact on objectives".  
Risk management attempts to control and manage risk in order to achieve the best possible results; it can be 
applied to nearly every decision-making situation.   In the Customs context, risk management represents a modern, effective and efficient way of working and importantly assists Customs administrations  in managing their various functions effectively 
and in deploying their resources more effectively.  
  For a given risk sector, the risk management pro cess involves identifying the risks which could arise, 
analyzing the likelihood that they will in fact occur, evaluating their impact and assigning an order of priority 
for dealing with them.  Implementing this risk manage ment procedure in Customs work will make it possible 
to : 
 
¾ focus attention on the high-risk areas, for a more cost-effective use of the available 
resources; 
¾ detect irregularities more easily; 
¾ perform fewer checks on companies which comply with the laws and regulations; 
¾ avoid hindering the circul ation of goods unnecessarily. 
 
 In the context of this approach, Customs administ rations also rely on post-clearance (sometimes 
known as post-facto) audit.  What distinguishes this type of control is the fact that it is carried out on the 
premises of operators who have conducted external trading operations , and involves in-depth scrutiny of their 
commercial and accounting records.  This shifts some of the burden away from the traditional transaction by 
transaction control carried out at the border, towards those carried out in the companies' premises.  This is an 
effective means of optimizing Customs contro ls and expediting the clearance of goods.  
  Post-clearance audits are generally carried out for compliance verification purposes in the areas of 
valuation, origin, tariff classification, duty relief/draw back remission programmes, etc., but other areas may 
also be targeted as necessary.  Depending on the profil e of the auditee and its busin ess (e.g., type of business, 
goods, revenue involved, etc.) the audit may be conduc ted on a continuous, cyclical or occasional basis.  
  Post-clearance audit is an effective tool for Customs control because it provides a clearer and more 
comprehensive picture of the transactions relevant to  Customs as reflected in the books and records of 
international traders. At the same time, it enables Customs administrations  to offer the trader facilitation 
measures in the form of simplified procedures (e.g., periodic entry system).  TN/TF/W/143 
 Page 155 
 
 
  Simplified procedures – Authorized persons 
 
  Through implementation and use of a risk mana gement programme, Customs can determine which 
goods and which traders are generally in compliance with  Customs law and thus pose a low risk for control 
purposes.  These traders can then be approved for simplif ied (also called special or "fast track") procedures 
that require little intervention by Cu stoms for the clearance of their goods.  Such traders are referred to as 
"authorized persons" for the purposes of  the Revised Kyoto Convention.   
  Simplified procedures are beneficial for both Customs and the trade.  They facilitate the movement of 
goods, encourage compliance with Custom s rules and enable more effective use of Customs resources.  They 
also promote the modern concept of a partnership betw een Customs and traders within international trade. 
 
The simplified procedures granted to authorized  persons generally consist of the following: 
 
¾ the provision of minimal information at the time of release of the goods, followed later by a 
supplementary Goods declaration containing all the normally required information;  
 ¾ clearance at the declarant's premises or other inla nd locations.  The requirement to use this procedure 
may simply be a notification to Customs of the impending arrival of imported goods at the approved 
premises or the despatch of goods for export.  This  is followed, within a period of time specified in 
the authorization, by the lodgement of the Goods declaration; 
 ¾ lodgement of a Goods declaration covering multiple tr ansactions over a certain period.  In the context 
of this procedure, Customs only requires a minimum of  information at the time of release of the goods 
and the global declaration is only lodged at the end of a period of time specified by the regulation;  
and 
 ¾ lodgement of the Goods declaration by an entry in the commercial records of the authorized person.  
This entry is generally considered an initial decl aration that must subsequently be followed by a 
supplementary declaration. 
 
 These procedures provide only an example of additiona l procedures that could be introduced.  They 
are not mutually exclusive, but provide a framework w ithin which Customs and the relevant parties can work 
to find agreeable facilitation methods that meet trade and Customs requirements.     These procedures are clearly not mandatory upon all traders, particularly as they are designed only for 
those who meet the qualifications to be authorized set by  Customs.  The criteria or conditions to be met by a 
trader in order to benefit from a simplified procedure are generally that the applicant can demonstrate a good 
record of compliance with Customs requirements and th e maintenance of an adequate system for commercial 
records.    TN/TF/W/143 
Page 156  
 
  UNCTAD TRUST FUND FOR TRADE FACILITATION NEGOTIATIONS
 
 
Technical Notes on Trade Facilitation Measures 
 
All of these can be found at:  < http://r0.unctad.org/ttl/technical-notes.htm >0 
 
1. Publication of Trade Regulations and their Uniform Administration 
2. Levy of Fees and Charges 
3. Use of Customs Automation Systems 
4. Release of Goods in Event of Appeal 
5. Customs Procedures – Post Clearance Audit 
6. Single National Enquiry Points 
7. Maintenance of Integrity among Officials 
8. Freedom of Transit and Regional Transit 
9. Documentation Requirements in Maritime Transport 
10. Right of Appeal against Customs and other Agency Rulings and Decisions 
11. Prerequisites for Internet Publication 
12. Risk Management in Customs Procedures 
13. Simplification of Trade Documentation Using International Standards 
14. Border Agency Coordination 
15. Pre-Arrival Customs Clearance 
16. The Electronic Submission of Trade Documentation 
17. Bonded Transport Regimes 
18. Border Cooperation and Coordination Amongst Agencies, Authorities and the Private Sector in 
Relation to Transit 
19. Separating Release from Clearance Procedures 
20. Trade Transaction Modelling 
21. Automated System for Customs Data (ASYCUDA) 
22. Advanced Rulings  TN/TF/W/143 
 Page 157 
 
 
   
 
GENERAL REFERENCES  
 
 WTO National Experience Paper: Egypt – TN/TF/ W/75, Egypt's National Experience Concerning 
Measures Related to Articles V, VIII and X of GATT 1994: Future Needs and Priorities 
 WTO National Experience Paper: Thailand – TN/ TF/W/61, Trade Facilitation: Thailand's Experience 
 WTO National Experience Paper: Malaysia – TN/TF/ W/50, Trade Facilitation:  Malaysia's Experience 
 OECD Document TD/TC/WP(2003)12/FINAL – Trade Facilitation Principles in GATT Articles V, VIII 
and X:  Reflections on Possib le Implementation Approaches 
 OECD Document TD/TC/WP(2002)36/FINAL – Transpar ency and Simplification Approaches to Border 
Procedures:  Reflections on the Implementation of GATT Article X – Related Proposals in Selected Countries 
 OECD Document TD/TC/WP(2002)50/FINAL – Transpar ency and Simplification Approaches to Border 
Procedures:  Reflections on the Implementation of GATT Article VIII – Related Proposals in Selected 
Countries 
 OECD Document TD/TC/WP(2002)51/FINAL – Transpar ency and Simplification Approaches to Border 
Procedures:  Reflections on the Implementation of GATT Article V – Related Proposals in Selected Countries. 
 WCO Framework of Standards to S ecure and Facilitate Global Trade. 
 
 
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