. /.   WORLD TRADE  
ORGANIZATION  TN/TF/W/94 
6 April 2006 
 
 (06-1634) 
Negotiating Group on Trade Facilitation Original:   English 
  
 
COMMUNICATION FROM THE EUROPEAN COMMUNITIES, HONG KONG CHINA, 
KOREA, AND SWITZERLAND 
  
 The following communication, dated 5 April 2006, is being circulated at the request of the delegations of the European Communities, Ho ng Kong China, Korea, and Switzerland for 
consideration at the Negotiati ng Group meeting of 5-7 April. 
 
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PROPOSALS ON FEES AND CHARGES CONNECTED WITH  
IMPORTATION AND EXPORTATION 
 
 
I. INTRODUCTION 
1. The following proposals have been prepared fo r consideration by Members. The proposals are 
based on discussions in the Negotiating Group on Tr ade Facilitation, the previous proposals as 
compiled in document TN/TF/W/43/Rev.5, and th e compilation of questions and answers in 
document JOB(05)/222.  
A. SPECIAL AND DIFFERENTIAL TREATMENT , TECHNICAL ASSISTANCE AND CAPACITY 
BUILDING  
2. Members have agreed that the extent and timing of entering into commitments shall be related 
to the implementation capacities of developing an d least-developed countries. Where implementation 
capacities are lacking with regard to commitments on fees and changes, there are a range of ways that 
could be considered for addressing this. In some ca ses, developing and least-developed countries may 
require an appropriate transition mechanism to allow for the design and implementation of a new 
structure for fees and charges. Developed countri es and international organi zations with relevant 
experience can respond to requests for technical a ssistance. There may also be a role for some 
developing countries on technical assistance, particular ly those with previous experience of reforms in 
this field from which lessons can be drawn.  
B. SPECIFIC PROPOSALS  
(a) Scope  
- The provisions apply to all fees and charges im posed by customs authorities or by any other 
government body, including tasks undertaken on their behalf, on or in connection with importation or exportation, or as a condi tion for importation or exportation. 
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  (b) Specific parameters 
- Fees and charges are only imposed for services provided in direct connection with the 
specific importation or exportation in question.  
 - Fees and charges do not exceed the approximate cost of the service provided. 
 
- Fees and charges are not calculated on an ad valorem  basis. 
 - Fees and charges are not imposed with respect to consular services.   
- New or amended fees and charges are not impo sed until information on them is published 
and made readily available. 
(c) Publication 
- Information on fees and charges is published. The information includes the reason for the fee 
or charge (i.e. service provided), the responsible  authority, the fees and charges that will be 
applied, and when and how payment is made. The information is made readily available to all 
interested parties and Members are informed of where this information is available.  
 - An adequate time period is accorded be tween the publication of information on new or 
amended fees and charges and their entry into  force except when justified by legitimate 
public policy objectives.  
(d) Periodic Review 
- Each Member periodically reviews its fees and ch arges to ensure that they are in line with 
WTO commitments and with a view to conso lidating them and reducing their number and 
diversity.  
 
  
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