WORLD TRADE  
ORGANIZATION  TN/TF/W/43/Rev.1 
20 July 2005 
 (05-3247) 
Negotiating Group on Trade Facilitation  
  
 
 
CLARIFICATION AND IMPROVEMENT OF GATT ARTICLES V, VIII AND X  
AND S&D MATTERS - PROPOSALS MADE BY WTO MEMBERS 
 
Compilation by the Secretariat
 
 
Revision  
  
 
  
 
I. INTRODUCTION 
 
1. This paper updates an earlier compilation prep ared by the Secretaria t on the same subject 
(TN/TF/W/43), and incorporates additional suggestions made.
1  It contains Members' proposals on 
how to clarify and improve the relevant GATT Ar ticles and how to approach S&D matters, as 
presented up to 4 July 20052, and also lists related input on t echnical assistance and capacity building 
(TA/CB). 
 
II. STRUCTURE AND METHODOLOGY 
 
2. The proposals are reflected in a factual manner, highlighting main elements, built-in 
flexibilities, envisaged mode of operation and a pplicable S&D and TA/CB components.  All inputs 
further list the GATT Article(s) they relate to, as  suggested at the Negotiating Group meeting of 13-
14 June.  A section is also added on S&D issues of a cross-cutting nature, with no direct relation to a 
particular measure.    
 
3. As in the case of the compilation's initial ve rsion, the document keeps the proposals' original 
formulations to the extent possible.  Direct quota tions from the referenced te xts are marked in italic 
font.3  
                                                      
1 Documents TN/TF/W/40, TN/TF/W/42, TN/TF/ W/44, TN/TF/W/45, TN/TF/46, TN/TF/W/47, 
TN/TF/W/48 and TN/TF/W/49 with respect to  proposed clarifications and improvements of GATT Articles V, 
VIII and X (including related S&D and TA/CB matters) and TN/TF/W/33 and TN/TF/W/41 as regards input on S&D of a cross-cutting nature. Documents TN/TF/W/33 an d TN/TF/W/41 also address additional elements of 
the negotiating mandate (such as Trade Facilitation need s and priorities, technical assistance and capacity 
building, coordination and others). A contribution to  the work on identifying Trade Facilitation needs and 
priorities is further offered in TN/TF/W/29 submitted by China and Pakistan.  
2 For a list of the compiled documents, see Annexes A and B.    
3 Minor alterations were applied on occasion to better integrate a section into a broader text. This document has been pre pared under the Secretariat's 
own responsibility and without prejudice to the positions of Members  and to  their rights and obligations under the WTO TN/TF/W/43/Rev.1 
Page 2  
 
  
III.  INDEX OF ARTICLE V, VIII AND X-RELATED PROPOSALS COMPILED  
 
A.
 PUBLICATION AND AVAILABILITY OF INFORMATION .................................................................8  
1. Publication of Trade Regulations............................................................................................8  
2. Publication of Penalty Provisions ..........................................................................................11  
3. Internet Publication........................................................................................................... .....11  
(a) Internet Publication of Trade Regulations ................................................................................11  
(b) Internet Publication of Specified Information ..........................................................................12  
4. Notification of Trade Regulations .........................................................................................12  
5. Establishment of Enquiry Points/Single National Focal Points/Information 
Centers ........................................................................................................................ .............13  
6. Other Measures to Enhance the Availability of Information .............................................15  
B. TIME PERIOD BETWEEN PUBLICATION AND IMPLEMENTATION ................................................16  
1. Interval between Publication and Entry into Force ............................................................16  
C. CONSULTATION AND COMMENTING ON NEW AND AMENDED RULES ......................................16  
1. Prior Consultation and Commenting on New and Amended Rules...................................16  
2. Information on Policy Objectives Sought .............................................................................18  
D. ADVANCE RULINGS ..................................................................................................................19  
1. Provision of Advance Rulings................................................................................................19  
E. APPEAL PROCEDURES ...............................................................................................................21  
1. Right of Appeal ................................................................................................................ .......21  
2. Release of Goods in Event of Appeal.....................................................................................22  
F. OTHER MEASURES TO ENHANCE IMPARTIALITY AND NON-DISCRIMINATION .........................23  
1. Uniform Administration of  Trade Regulations....................................................................23  
2. Maintenance of Integrity Among Officials ...........................................................................23  
G. FEES AND CHARGES CONNECTED WITH IMPORTATION AND EXPORTATION ............................23  
1. General Disciplines on Fees/Charges Imposed on or in Connection with 
Importation and Exportation.................................................................................................23  
(a) Specific Parameters for Fees/Charges.......................................................................................23  
(b) Publication/Notification of Fees/Charges .................................................................................24  
(c) Prohibition of Collection of Unpublished Fees and Charges....................................................25  
(d) Periodic Review of Fees/Charges .............................................................................................25  
(e) Automated Payment.............................................................................................................. ....26  
2. Reduction/Minimization of the Number and Diversity of Fees and Charges....................26  
H. FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION .......................................27  
1. Disciplines on Formalities/Procedures and Data/Documentation Requirements 
Connected with Importation and Exportation.....................................................................27   TN/TF/W/43/Rev.1 
 Page 3 
 
 
(a) Non-discrimination ............................................................................................................. ......27  
(b) Periodic Review of Formalities/ Procedures and Requirements................................................28  
(c) Reduction/Limitation of Formalities/ Procedures and Data/Documentation 
Requirements ................................................................................................................... .........29  
(d) Use of International Standards................................................................................................. .31 
(e) Uniform Customs Code ........................................................................................................... .33 
(f) Acceptance of Commercially Availabl e Information and of Copies ........................................33  
(g) Automation ..................................................................................................................... ..........35  
(h) Single Window/One-Time Submission ....................................................................................35  
(i) Elimination of Pre-Shipment Inspection...................................................................................37  
(j) Phasing Out Mandatory Use of Customs Brokers ....................................................................37  
I. CONSULARIZATION ...................................................................................................................37  
1. Prohibition of Consular Transaction Requirement.............................................................37  
J. BORDER AGENCY COORDINATION ...........................................................................................38  
1. Coordination of Activities and Requirements of all Border Agencies ...............................38  
K. RELEASE AND CLEARANCE OF GOODS .....................................................................................39  
1. Expedited/Simplified Release and Clearance of Goods.......................................................39  
(a) Pre-Arrival Clearance .......................................................................................................... .....39  
(b) Expedited Procedures for Express Shipments ..........................................................................40  
(c) Risk Management/Analysis,  Authorized Traders .....................................................................41  
(d) Post-Clearan ce Audit ........................................................................................................... .....43  
(e) Separating Release from Clearance Procedures........................................................................44  
(f) Other Measures to Simplify Customs Release and Clearance..................................................45  
2. Establishment and Publication of Aver age Release and Clearance Times........................45  
L. TARIFF CLASSIFICATION ...........................................................................................................46  
1. Objective Criteria for Ta riff Classification..........................................................................46  
M. MATTERS RELATING TO GOODS TRANSIT ................................................................................47  
1. Strengthened Non-Discrimination.........................................................................................47  
2. Disciplines on Fees and Charges............................................................................................48  
(a) Publication of Fees and Charges and Prohibition of Unpublished ones ...................................48  
(b) Periodic Review of Fees and Charges.......................................................................................49  
(c) More Effective Disciplines on Charges for Transit ..................................................................49  
(d) Periodic Exchange Between Neighbouring Authorities ...........................................................50  
3. Disciplines on Transit Formalities and Documentation Requirements .............................50  
(a) Periodic Review................................................................................................................ ........50  
(b) Reduction/Simplification ....................................................................................................... ...51 
(c) Use of International Standards................................................................................................. .52 TN/TF/W/43/Rev.1 
Page 4  
 
(d)
 Promotion of Regional Tr ansit Arrangements ..........................................................................52  
(e) Simplified and Preferential Clearance for Certain Goods.........................................................53  
(f) Limitation of Inspections and Controls.....................................................................................54  
(g) Sealing ........................................................................................................................ ..............55  
(h) Cooperation and Coordination on Documentation Requirements ............................................55  
(i) Monitoring ..................................................................................................................... ...........55  
(j) Bonded Transport Re gime/Guarantees .....................................................................................56  
4. Improved Cooperation and Coordination ............................................................................56  
(a) Amongst Authorities............................................................................................................ .....56  
(b) Between Authorities and the Private Sector .............................................................................57  
5. Operationalization and Clarification of Terms....................................................................57  
   TN/TF/W/43/Rev.1
 Page 5IV. SUMMARY TABLE OF MAIN MEASURES PROPOSED 
Main Areas Covered Groups of Measures Falling Under 
Those Areas  Sub-Categories of Measures Falling Under Th ose Groups (Where Applicable) Main GATT 
Article(s) 
Concerned 
1.  Publication of Trade Regulations  
(W/6, W/7,  W/8, W/26, W/30, W/32, 
W/45; See also references in  W/13, 
W/14, W/17 and W/23)   Articles VIII 
and X 
2.  Publication of Penalty Provisions  
(W/17)  Article VIII 
(a)  Internet "publication" of the elements set out in Article X of GATT 1994  
(W/13) Article X 3.  Internet Publication (W/13) 
(b) Internet "publication" of specified information setting forth the procedural sequence 
and other requirements for importing goods into a Member's territory (W/13) Article X 
4.  Notification of Trade Regulations  
(W/7, W/8;  See also W/24)  Articles VIII 
and X  
5.  Establishment of Enquiry Points 
/SNFP/ Information Centers  (W/6; 
W/7, W/8, W/10, W/26, W/30, W/45)  Article X A.  PUBLICATION AND 
AVAILABILITY 
 OF INFORMATION  
6.  Other Measures to Enhance the 
Availability of Information (W/40)   Article X 
B.  TIME PERIODS 
BETWEEN PUBLICATION AND 
IMPLEMENTATION  1. Interval between Publication and 
Entry into Force  (W/6, W/7, W/8, 
W/26, W/30); See also reference in 
W/23  Articles VIII 
and X  
1.  Prior Consultation and Commenting 
on New and Amended Rules  (W/6, 
W/7, W/8, W/24, W/26, W/32)  Article X C.  CONSULTATION 
AND  COMMENTING ON NEW AND 
AMENDED RULES  2. Information on Policy Objectives  
Sought  (W/6, W/8, W/30)  Article X 
D.  ADVANCE  RULINGS 1.  Provision of Advance Rulings  
 (W/8, W/9, W/10, W/12, W/38, 
 W/45)  Article X  TN/TF/W/43/Rev.1 
Page 6 1.  Right of Appeal  (W/6, W/8)  Article X E.  APPEAL 
 PROCEDURES 2.  Release of Goods in Event of  Appeal  
(W/6); See also references  in 
W/19, W/21 and W/30  Articles VIII 
and X 
1. Uniform Administra tion of Trade 
 Regulations  (W/8)  
 
 Article X F. OTHER MEASURES 
 TO ENHANCE 
 IMPARTIALITY 
 AND NON- DISCRIMINATION 2.  Maintenance of Integrity Among 
 Officials  (W/8)  Article X 
(a) Specific parameters for fees/Charges (W/14, W/23, W/25, W/30) Article VIII 
(b) Publication/Notification of Fees/C harges (W/14, W/17) Article VIII 
(c) Prohibition of Collection of Unpublished Fees and Charges (W/8, W/17) Articles VIII 
and X 
(d) Periodic Review of Fees/Charges  (W/17, W/25, W/31) Article VIII 1.  General Disciplines on Fees and 
 Charges Imposed on or in 
 Connection with Importation 
 and Exportation  (W/8, W/14,  W/17, 
W/23, W/25,  W/30, W/31) 
(e) Automated Payment (W/30) Article VIII G.  FEES AND 
 CHARGES 
 CONNECTED WITH 
 IMPORTATION AND 
 EXPORTATION  
2.  Reduction/Minimization of the 
 number and Diversity of 
 Fees/Charges  (W/23, W/24, W/31)   Article VIII 
(a) Non-discrimination (W/46) Article VIII 
(b) Periodic Review of Formalities and Requirements (W/17, W/31, W/46)  Article VIII 
(c) Reduction/Limitation of Formalities and Documentation Requirements (W/17, W/24, 
W/31, W/36, W/46) Article VIII 
(d) Use of International Standards (W/17, W/18, W/30, W/36, W/46) Article VIII 
(e) Uniform Customs Code (W/46) Article VIII 
(f) Acceptance of Commercially Available Info rmation and of Copies (W/17,    W/18, 
W/36, W/45, W/46) Article VIII 
(g) Automation (W/30, W/45) Article VIII 
(h) Single Window/One-time Submission (W/17, W/18, W/45, W/46; See also 
 references in W/20 and W/30) Article VIII 
(i) Elimination of Pre-Shipment Inspection (W/46) Article VIII H.  FORMALITIES 
 CONNECTED WITH 
 IMPORTATION 
 AND EXPORTATION  1.  Disciplines on Formalities/ 
 Procedures and  Data 
/Documentation   Requirements 
Connected with  Importation 
and Exportation   (W/17, W/18, 
W/24, W/30, W/31,  W/36, W/45, 
W/46). See also reference in W/20.  
(j) Phasing out Mandatory Use of Cu stoms Brokers (W/4 6) Article VIII 
I. CONSULARIZATION 1.  Prohibition of Consular 
 Transaction  Requirement   (W/22, 
W/23, W/25, W/36) 
  
 Article VIII 
J.  BORDER AGENCY 
 COOPERATION 1.  Coordination of activities and 
 requirements of all border 
 agencies  (W/20, W/30, W/46); See 
 also reference in W/48.  Article VIII   TN/TF/W/43/Rev.1
 Page 7 
 
(a) Pre-arrival Clearance (W/10, W/17 , W/18, W/30, W/46); See also W/45  
Article VIII 
(b) Expedited Procedures for Express Shipments (W/10, W/15, W/30, W/44, W/45); See 
also W/40. Article VIII 
(c) Risk Management/Analysis, Authorized Traders (W/10, W/17, W/18, W/30, W/45, 
W/46, W/49); See also W/42 Article VIII 
(d) Post-clearance Audit (W/10, W/18, W/30, W/49) Article VIII 
(e)  Separating Release from Clearance Pr ocedures (W/19, W/21, W/30)  See also 
reference in W/6. Articles VIII 
and X  1. Expedited/Simplified Release and 
Clearance of Goods   (W/10,  W/15, 
W/17, W/18, W/19, W/21, W/30, 
W/45, W/46, W/49). See also reference 
in W/6. 
(f) Other Measures to Simplify Customs Re lease and Clearance (W/46) Article VIII  
K.  RELEASE AND 
 CLEARANCE OF  GOODS  
2.    Establishment and Publication of 
Average  Release and  Clearance 
Times  (W/8, W/18, W/45, W/46; See 
also reference in W/6)  Articles VIII 
and X 
L.  TARIFF  CLASSIFICATION 1.   Objective Criteria for Tariff 
Classification  (W/24, W/46)  Articles VIII 
and X 
1.   Strengthened Non-Discrimination  
(W/28, W/35)  Article V 
(a) Publication of Fees and Charges and Prohibition of Unpublished ones  (W/28, 
W/35) Article V 
(b) Periodic Review of Fees and Charges (W/28) Article V 
(c) More effective Disciplines on Charges for Transit (W/35, W/39) Article V 2.  Disciplines on Fees and Charges  
(W/28, W/35, W/39) 
(d) Periodic Exchange between Neighbouring Authorities (W/28) Article V 
(a) Periodic Review (W/28, W/34) Article V 
(b) Reduction/Simplification (W/28, W/30, W/35, W/39) Article V 
(c)  Harmonization/Standardization (W/28, W/30, W/39; See also W/35) Article V 
(d) Promotion of Regional Transit Arra ngements (W/35, W/39, W/47) Article V 
(e) Simplified and Preferential Cl earance for Certain Goods (W/28, W/34, W/39, W/47) Article V 
(f) Limitation of Inspections and Controls (W/39) Article V 
(g) Sealing (W/39) Article V 
(h) Cooperation and Coordination on Document Requirements (W/28) Article V 
(i) Monitoring (W/39) Article V  3.   Disciplines on Transit Formalities 
and  Documentation Requirements  
(W/28, W/30, W/34, W/35, W/39, 
W/47) 
(j) Bonded Transport Regime/Guarantees (W/28, W/35, W/39) Article V 
(a) Amongst Authorities (W/28, W/35, W/39) Article V 4.  Improved Coordination and 
Cooperation  (W/28, W/35, W/39) (b) Between Authorities and the Pr ivate Sector (W/28) Article V M.  MATTERS  RELATED 
TO  GOODS TRANSIT 
5.  Operationalization and Clarification 
of Terms  (W/35, W/47)  Article V TN/TF/W/43/Rev.1 
Page 8  
 
V. PROPOSALS COMPILED  
 
A. P
UBLICATION AND AVAILABILITY OF INFORMATION  
1. Publication of Trade Regulations  
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 - Publish:  
• (i) "All relevant laws, regulations, administrative guidelines, decisions and rulings of or having 
general application; " (ii) "Information on customs and other border-related agency processes 
(including port, airport and other entry-poi nt procedures and relevant forms and documents) ";  
(iii) "Conditions for different forms of customs treatment; " (iv) "Appeal procedures (including 
standard times and conditions for appeal) "; (v) "All fees and charges applicable to import, 
export and transit procedures and requirements; " (vi) "Agreements with any other country or 
countries relating to the above issues; "  (vii) "Customs’ and other government agencies’ 
management plans relating to implementation of WTO commitments.  This could include 
standard processing times or relevant reform and modernisation programmes; " (viii)  "All 
significant amendments to the above " (European Communities, TN/TF/W/6).  The EC also 
proposes a requirement to make this information " easily available ".  See also a related EC-
Australia proposal in TN/TF/W/23 as reflected in section G:2.  
 
• " ... the laws, regulations, judicial decisions, admin istrative rulings as defined in Article X.1 of 
the GATT, and advance rulings of general applic ation and a binding nature, as well as any 
agreements with other Member or Members rela ting to the relevant regulations or laws; " 
including the requirement  "to make any exceptions, derogations or changes " to those items  
"readily available " (Korea, TN/TF/W/7) 
 
• (i) "All trade-related laws and regulations (inc luding trade-related treaties and agreements) "; 
(ii) "Procedures and administrative rules of bord er agencies (including documentation formats) "; 
(iii) "Applied tariffs rates "; (iv) "Decisions and examples of customs classification ", (v) "Fees 
and charges imposed on or in connec tion with importation or exportation "; (vi) "Details of 
preshipment inspection activities "; (vii) "Details of export inspection for safety standards, etc.; 
(viii)  "Standard processing period for major trade procedures "; with relevant governments and 
traders also being able to obtain information from the competent authorities on the " legitimate 
purpose or objective " for " imposing trade-related restrictions " as well as the " reasons for any 
delay in cases where trade-relat ed procedures take longer than the standard processing period " 
(Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8 and Corr.1).  See also the 
proposals' input on publishing decisions agai nst appeals contained in section E:1.  
   
• "... all laws, regulations and other measures of general application pertaining to or affecting 
trade in goods, and other information concerni ng relevant procedures, fees, and charges to 
border-crossing trade ". (China, TN/TF/W/26)   
 
• "... all relevant legislation [and other information]  on customs procedures relating to the various 
customs regimes  ...", including " the legal basis for administrative decisions " (Peru, TN/TF/W/30) 
  TN/TF/W/43/Rev.1 
 Page 9 
 
 
• "All measures referred to in par agraph 1 of Article X of GATT 1994 (...)" (Hong Kong, China, 
TN/TF/W/32)  
 
• Trade regulations listed in paragraph 1 of Artic le X.  When determining the scope of trade 
regulations to publish, " not only Article X itself but also proposals in documents TN/TF/W/8 and 
TN/TF/W/6 may be useful ." (Turkey, TN/TF/W/45) 
  
• See also references to US proposals TN/TF/W/ 13 in section A:3 and TN/TF/W/14 in section G:1. 
b., first bullet.   
 
• See also relevant input in TN/TF/W/17 as reflected in section G:1:b.  
 
Suggested Approach/Means  
 
• "... make easily available, on a non-discriminatory basis .... " (...) " there should be an officially 
designated medium, and where feasible and possibl e, access to the information on-line. 
Information should be presented in a simple and accessible manner " (European Communities, 
TN/TF/W/6). See also the EC proposal on enquiry points in section A:5.  
 
• ".... information should be widely available and in a non-discriminatory fashion, at no cost or 
cost,4 through widely accessible means5;" with Members also being " required to make any 
exceptions, derogations, or changes (...) readily available, non-discriminately at no cost or cost.    
Notice of changes must be given in advance to allow other Members and interested parties to 
take notice."  Members should further "notify the WTO Secretariat of the media through which the 
aforementioned measures and th eir amendment are published",  with the Secretariat then 
"disseminat [ing]  this notice to other Members as well as interested parties  " (Korea, TN/TF/W/7) 
 
• (i) "Notices in government gazettes "; (ii) " Publication on the official website of any competent 
government or governmental agency "; (iii) " Publication of a summary (complete translation if 
possible) of trade regulations in at least one  of the official WTO languages on the website ... " 
(Japan, Mongolia, Chinese Taipei, Paki stan and Peru, TN/TF/W/8 and Corr.1)   
   
• "... via the media officially designated and easily accessible, including gazettes, journals and 
Internet; (...) Internet shall be the first option utilized  by Members with requisite technical and 
personnel resources ." (China, TN/TF/W/26)  
 
• "Establishment of mechanisms ensuring the publ ication and availability of information on 
customs procedures to all Members in readily and promptly accessibly official media (including, 
where possible, in electronic form"  (Peru, TN/TF/W/30) 
 
• "(a) ... in a clear and consistent manner, through  a readily accessible and widely available 
medium, at no cost or at a charge commensurat e with the cost of services rendered, and in as 
much advance as possible" "(b)(i) In addition to (a ) above, any information to be published under 
proposal (a) should be made av ailable by the publishing Member  for access by any interested 
parties through electronic means at no cost or at a charge commensurate with the cost of services 
rendered. (ii) Each Member should notify the ot her Members through the Secretariat the means 
to access the information published electronically ."  The proposal " does not preclude the use of 
multiple media ." It " does not require the disclosure of confidential information which would 
                                                      
4 "If any fees are charged for providing information (including revised information or any relevant 
exception to the information), such cost should be mi nimal and commensurate with the cost of service 
rendered. " 
5 "Widely accessible refers to, for example, official gazette or an internet website ". TN/TF/W/43/Rev.1 
Page 10  
 
impede law enforcement or otherwise be contra ry to the public interest or would prejudice the 
legitimate commercial interests of particular enterprises, public or private ." (Hong Kong, China, 
TN/TF/W/32) 
 
• "These regulations should be published in an easily  accessible medium from which it should be 
practical to reach the contact person who would be capable of providing additional and detailed 
information.  Thus, the best address would be official websites of national trade enquiry points ."  
(Turkey, TN/TF/W/45) 
 
Addressee(s)/Beneficiaries  
 
• "...  any interested parties " (European Communities, TN/TF/W/6, and Hong Kong, China, 
TN/TF/W/32) 
 
• "... other Members as well as interested parties " (Korea, TN/TF/W/7) 
 
• "... all Members " (Peru TN/TF/W/30)   
 
Built-in Exceptions/Flexibility  
 
• On-line access to the information " where feasible and possible ". (European Communities, 
TN/TF/W/6)  
 
• Complete translation of summary of tr ade regulations to be published only " if possible " (Japan, 
Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8)  
 
• Publication and availability of information in electronic form only " where possible " (Peru, 
TN/TF/W/30)  
 
Special and Differential Treatment  
 
• "In addition to providing assistance, the EC believes  it would be quite reasonable to provide time 
for developing countries to implement such proposal  as a means to make special and differential 
treatment precise, effective and operational. The EC recognizes that LDCs, according to 
paragraph 3 of the 1 August 2004 mandate, shall on ly be required to undertake commitments to 
the extent consistent with their individual d evelopment, financial and trade needs or their 
administrative and institutional capacities.  The EC hopes nonetheless that LDCs, particularly if 
provided with assistance, will recognise the bene fits and savings of the proposals made above 
and commit themselves to such transparency and good pr actice – in fact we believe the majority 
do so already ." (European Communities, TN/TF/W/6)   
 
• ".. more favourable treatment should be given to developing countries. In particular, upon 
request, more flexibility in implementing the sugges tions in this document could be provided to 
developing countries, for instance: longer time period (...) for: (i) fulfilling the requirement of 
notification and prior commenting period on core measures and their amendment; (ii) 
notification of core measures and their amendment, if any, to the Secretariat; (iii) establishing 
the SNFP; and (iv) delivery of the information requested via the SNFP ". (Korea, TN/TF/W/7) 
 
• For the publication of a summary of trade regul ations in at least one of the official WTO 
languages on the web " a transition period would be permitted for Members whose mother tongue 
is not one of WTO official languages " (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, 
TN/TF/W/8 and Corr.1) 
  TN/TF/W/43/Rev.1 
 Page 11 
 
 
• "... a longer implementation period should be provided for developing Members " (China, 
TN/TF/W/26)  
 
• "In addition to technical assistance, a l onger implementation period can be considered " for 
proposal (b) (also applicable to the other pr oposal listed in section C:1) (Hong Kong China, 
TN/TF/W/32)  
 
Technical Assistance and Capacity Building  
 
• "In some cases, technical and other trade-related  assistance may be needed for developing 
countries, especially LDCs, if they lack the resources to implement the proposals.  In particular, 
technical assistance may be needed for indi vidual LDCs to publish rules and procedures, 
establish enquiry points, or provide for advance rulings and administrative appeals.  The EC would be prepared to consider favourably requ ests for technical assistance in these areas made 
by developing-country partners, in the fram ework of the EC’s development assistance ." 
(European Communities, TN/TF/W/6) 
 
• "Technical assistance and capacity building tailored  to the specific needs of each individual 
developing Member would be very helpful ... " (China, TN/TF/W/26)  
 
• "Technical and financial assistance and coopera tion must seek to develop the technical and 
infrastructural capabilities of each Member as we ll as to build such capabilities in areas where 
they are lacking " (Peru, TN/TF/W/30) 
 
• "Technical assistance should be provided  to Members in need to implement" proposal (b) (also 
applicable to the other proposal listed in  section C:1) (Hong Kong, China, TN/TF/W/32). 
 
2. Publication of Penalty Provisions 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Clearly stating and publicizing penalty prov isions against breaches of import and export 
formalities in relevant laws and regulations.  Pr ohibiting the imposition of unpublished penalties. 
Explaining why the authority rejects the submitted documents at the application desk."  (Japan, 
Mongolia, Chinese Taipei and Peru, TN/TF/W/17) 
 Special and Differential Treatment
 
 
• See references to input on S&D by Japan, Mon golia, Chinese Taipei and Peru in section G:1:b. 
 3. Internet Publication 
(a) Internet Publication of Trade Regulations 
Main GATT Article(s) Concerned
 
 
• Article X 
 
 TN/TF/W/43/Rev.1 
Page 12  
 
Main Measure(s) Proposed
 
 
• "Internet 'publication' of  the elements set out in Article X of GATT 1994 " (United States, 
TN/TF/W/13) 
 Special and Differential Treatment
 
 
• "The unique situation of each individual Member regarding implementation of the proposed 
commitment could be addressed early in the negot iations through the use of diagnostic tools 
providing an assessment of specific needs, whic h can lead to appropriate and workable transition 
periods combined with assistance targeted at individual situations ."6 (United States, 
TN/TF/W/13) 
 Technical Assistance and Support for Capacity Building
 
 
• "It would be useful if (....) Members and, as appropriate, International Organizations would 
provide information on experiences and available res ources specifically related  to this particular 
proposal "7 (United States, TN/TF/W/13) 
 
(b) Internet Publication of Specified Information 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Internet 'publication' of specified informati on setting forth the procedural sequence and other 
requirements for importing goods into a Member's territory" (United States, TN/TF/W/13) 
 
4. Notification of Trade Regulations 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• When introducing or amending " core measures " that may have a significant effect on the trade of 
other Members, notify interested parties and the WTO Secretariat of the proposed introduction or 
amendment at the earliest possible stage (with th e Secretariat then disseminating the information 
to interested parties) before finalizing the proposed measures (Korea, TN/TF/W/7)  
 
• "... notification to the WTO of each Member's trad e regulations in one of the WTO official 
languages" with a "Publication of notification on the WTO website " (Japan, Mongolia, Chinese 
Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• See also the input by New Zealand in TN/TF/W/24 as reflected in section H:1:c.  
  
                                                     
 
6 Applies also to section A:3:b. 
7 Applies also to section A:3:b.  TN/TF/W/43/Rev.1 
 Page 13 
 
 
Suggested Approach/Means  
 
• "at the earliest possible stage " (Korea, TN/TF/W/7) 
 
• "in one of the WTO official languages "; "Establishment of a committee in the WTO to process the 
notification " (Japan, Mongolia, Chinese Taipei , Pakistan and Peru, TN/TF/W/8)  
 
Addresses(s)/Beneficiaries  
 
• "Interested parties " and the WTO Secretariat (Korea, TN/TF/W/7) 
 
• The WTO Secretariat (with the information then  being generally available through the WTO 
website); (Japan, Mongolia, Chinese Taipei , Pakistan and Peru, TN/TF/W/8)  
 
Special and Differential Treatment  
 
• See reference to Korea's input on S&D in section A:1. 
 
Technical Assistance and Capacity Building  
 
• "The WTO Secretariat or other international or ganizations (UNCTAD, ITC etc.) could provide 
translation services, especially for LDs that have d ifficulties in publicizing th eir trade regulations 
on their websites " (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
5. Establishment of Enquiry Points/Single Na tional Focal Points/Information Centers 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Establish enquiry points or trade d esks, providing information on all (...) measures and 
information  [proposed by the EC for publication in section A:2:1 of document TN/TF/W/6] ... ." 
"Such provisions could be based  on provisions on enquiry points in certain WTO Agreements 
such as TBT and SPS " (European Communities, TN/TF/W/6) 
 
• Establishment of a Single National Focal Point as a centre for communication with other 
domestic competent authorities to more efficiently respond to inquiries. " The SNFP should, 
within a reasonable period of time, supply not onl y the information requested but also any other 
pertinent information, which the SNFP consid ers the interested parties should be aware. In 
addition, the contact information relating to the SNFP should be notified to the WTO Secretariat. The Secretariat should make such information available to the other Members and interested 
parties ." (Korea, TN/TF/W/7) 
 
• "Establishment of inquiry points responsible for providing relevant information or documents 
related to trade procedures to the traders (incl uding co-ordination among existing inquiry points 
of each border authority " (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8)  
 
• Set up information centers or inquiry points with competent officers to provide responses to 
inquiries (Chinese Taipei, TN/TF/W/10) 
 TN/TF/W/43/Rev.1 
Page 14  
 
• "Each Member shall, in accordan ce with their real situations, est ablish or designate one or more 
trade policy enquiry points where, upon request of  any individual, ent erprise or WTO Member, 
all information relating to the above-mentioned laws8, regulations and measures may be 
obtained. (China, TN/TF/W/26)  
  
• "Establishment of enquiry points facilitating access to trade-related information, for example, the 
creation of a National Enquiry Point operating a free-of-charge 24-hour service or an 
informative website providing a broad range of customs informa tion with links to other relevant 
sites" (Peru, TN/TF/W30) 
 
• Establish " national trade enquiry points  (...) ". A " parallel work may be effected at the WTO 
through a trade portal. The system suggested (...) is similar to the system provided at the 
'International Portal on Food Safety, An imal & Plant Health' (www.ipfsah.org) (...) ". (Turkey, 
TN/TF/W/45)    
 
Suggested Approach/Means  
 
• ".... on a non-discriminatory basis " (European Communities, TN/TF/W/6, and Korea, 
TN/TF/W/7) 
 
• "... information centers or inquiry points be set up first with competent officers on duty so as to 
provide instant responses to inquiries " (Chinese Taipei, TN/TF/W/10) 
 
• Establishment of enquiry points " in accordance with  [each Member's] real situations ." (...) 
"Replies to requests for information shall generally  be provided within 30 days after receipt of a 
request.  (...) Replies to WTO Members shall be complete and shall represent the authoritative 
view of the Member government.  Accurate and reliable information shall be provided to 
individuals, enterprises and WTO Members. " (China, TN/TF/W/26) 
 
• "... free-of charge 24-hour service or an informative website... " (Peru, TN/TF/W/30) 
 
• "Developed countries may publish all regulations/legislation in one of the WTO official 
languages. However, (...) [r]equesting the same  from developing and leas t-developed countries 
would be demanding too much and would be unfai r.  Requesting the summaries of all relevant 
regulations in one of the WTO languages may be one approach.  These kinds of summaries are 
useful if [one knows]  what [one is]  looking for (...).  In other cases, " covering different provisions 
on different areas, a simple summa ry might not be helpful and (...) may be more difficult than 
translating the regulation completely.  (...) A useful approach may be the preparation of a format, 
which will include:  the country name, the name of legislation, responsible authority, a short 
summary if so wished, and keywords. (…) "… the establishment of a list of keywords to be 
adopted by all WTO Members (…) would [be useful] (…) .  A comprehensive keywords-list may 
include some general words such as "customs",  "duty", "restriction", "inspection" "processing", 
"export", "import", or sector specific words such as "textiles", "machinery" etc., and any trader 
looking for information on a country's inspec tion policy may reach the relevant documents by 
accessing this country's national enquiry point's we bsite and searching for regulations by these 
keywords.  Once the traders reach the relevant regulation they can seek the assistance of 
different references, namely national or interna tional business organizations, their own national 
authorities or official trade repres entatives, for the translation.  In addition, when developed 
countries translate regulations for their own n eed, they may provide these unofficial translations 
for general use." (Turkey, TN/TF/W/45). 
    
                                                      
8 "... laws, regulations and other measures of general application pertaining to or affecting trade in 
goods, and other information concerning relevant procedures, fees, and charges related to border crossing 
trade ."   TN/TF/W/43/Rev.1 
 Page 15 
 
 
Addressee(s)/Beneficiaries  
 
• "...for use of governments and traders " (European Communities, TN/TF/W6) 
 
• WTO Members and interested parties (Korea, TN/TF/W/7) 
 
• "individuals, enterprises and WTO Members " (China , TN/TF/W26) 
 
Built-in Exceptions/Flexibility  
 
• "In exceptional cases, repli es may be provided within 45 days after receipt of a request. " (China , 
TN/TF/W/26 )  
 
Special and Differential Treatment  
 
• See references to input on S&D by the EC; Korea; and China in section A:1.  
 
Technical Assistance and Capacity Building  
• See references to input on TA&CB by th e EC; China; and Peru in section A:1.  
 
6. Other Measures to Enhance the Availability of Information 
Main GATT Article(s) Concerned  
 
• Article X 
 Main Measure(s) Proposed
 
 
• " (...) creation on the official WTO web page of a 'trade  facilitation' link listing all of the Member 
countries, and providing further links to relev ant national websites in the different areas. 
Members also need to have a ' list or inventory' that could contain the facilitation measure 
applied and the bodies involved in its implementati on. This could be supplemented by an e-mail 
account (...) with the address of the Member concerned. At the national level, each Member 
would identify an address or trade office that  could answer any queries within a reasonable 
period of time to be determined."  (Argentina, TN/TF/W/40)  
 
 Suggested Approach/Means  
 
• "Each Member should provide the Secretariat with  a list of websites containing detailed (and 
updated) information under Ar ticle X of the GATT 1994. " (Argentina, TN/TF/W/40)  
 
Technical Assistance and Capacity Building  
• "Members that do not have a computerized database can request the technical assistance and 
capacity-building support needed to fulfil this requirement within a time-limit to be determined. 
(...) In the case of developing countries and LDCs whose language is not one of the three official 
WTO languages, the possibility of requesting the necessary technical assistance (from the 
developed countries, from the WTO, and/or from  other bodies offering their services) should be 
envisaged so that the regulations can be translate d into at least one of the official languages of 
the WTO.  A timetable should be established to that end. The WTO Secretariat, or the entity offering technical assistance, could also act as a focal point in the consultations among Members 
with respect to information prov ided for under Article X of th e GATT 1994 from Members that TN/TF/W/43/Rev.1 
Page 16  
 
have requested assistance and a re therefore involved in a capacity-building and technical 
assistance programme.  This type of assist ance would serve the dual purpose of helping 
developing country and LDC Members both interna lly, by providing them with technical 
assistance in computerizing and translating the regula tions and decisions referred to in Article X 
through the multilateral system of which the count ry is a member, and externally, by facilitating 
trade flows with those countries ." (Argentina, TN/TF/W/40) 
 
B. T
IME PERIOD BETWEEN PUBLICATION AND IMPLEMENTATION  
1. Interval between Publication and Entry into Force 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• Allow for " an adequate time period between the publication of rules and their implementation " 
(European Communities, TN/TF/W/6). See also a related EC-Australia pr oposal in TN/TF/W/23 
as reflected in section G:2, first bullet.   
 
• "... allow a reasonable amount of time between pub lication of new or amended measures and 
their entry into force; if desi rable, Members may even go further to specify the time period " 
(Korea, TN/TF/W/7)  
 
• "Publication of laws and regulations (or final draft regulations) before their implementation " 
(Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• "There should be a reasonable interval (e.g., at least 30 days) between the publication of 
regulations and their implementation or enforcement  ...." (China , TN/TF/W/26) 
 
• "Establishment of minimum time periods befo re the entry into force of new regulations " (Peru, 
TN/TF/W/30) 
 
Built-in Exception(s)/Flexibility  
 
• No interval required where " advanced notice is precluded or not practical ...". (...) " in case of 
extraordinary circumstances, for instance, imminent  threats to national security and health, such 
time interval may be reduced or omitted " (Korea, TN/TF/W/7)  
 
• No interval required " for those laws, regulations and me asures involving national security, 
specific measures setting foreign exchange rates or  monetary policy and other measures the 
publication of which woul d impede law enforcement " (China, TN/TF/W/26)  
 
Special and Differential Treatment  
 
• See references to input on S&D by the EC, Korea and China in section A:1. .  
 
Technical Assistance and Capacity Building  
• See references to input on TA&CB by the EC; China; and Peru in section A:1 
  
C. CONSULTATION AND COMMENTING ON NEW AND AMENDED RULES  
1. Prior Consultation and Commenting on New and Amended Rules  TN/TF/W/43/Rev.1 
 Page 17 
 
 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "A provision requiring consultation between in terested parties, notably governments and the 
private sector, on proposed new rules and procedures applied to import and export 
administration and goods in transit " (European Communities, TN/TF/W/6)  
 
• Provide interested parties with an opportunity  to submit comments in writing on proposed new 
"core measures " or amendments to the same, followed by Members " giving due consideration to 
these comments " before finalizing the proposed measures (Korea, TN/TF/W/7)  
 
• Provide " opportunities for interested parties includi ng the private sector to comment on 
prospective trade-related laws and regulations " (Japan, Mongolia, Chinese Taipei, Pakistan and 
Peru, TN/TF/W/8)  
 
• Give " Members and traders (…) the right to comment on proposed customs rules, procedures, 
and policy with commercial effects and either amend the proposed rule or procedure, or as the 
case may be, provide an explanation to trad ers and other WTO members as to why their 
comments have  not been taken  into account ." (New Zealand, TN/TF/W/24) 
 
• "Members should, without discrimination, a llow reasonable time for other Members to make 
comments in writing, and take these written comme nts into consideration after such laws, 
regulations and measures are publicized  while before implemented or enforced " (China, 
TN/TF/W/26) 
 
• "(i) Each Member should establish effective mec hanisms for exchanges with traders, whose views 
should be duly taken into account, concerning the administration of measures referred to in 
paragraph 1 of Article X of G ATT 1994. (ii) When formulating, implementing and reviewing any 
measures referred to in paragraph 1 of Article X of  GATT 1994, opportunities should be provided 
for consultation with traders if substantial tr ade interests or major changes to the existing 
measures are involved ." (Hong Kong, China, TN/TF/W32).  
 Suggested Approach/Means
 
 
• "Such a consultation requirement could include the establishment of a regular consultative 
mechanism on rules and procedures with rep resentative private sector bodies including 
importers, exporters, carriers, chambers of commerce, etc ." (European Communities, 
TN/TF/W/6) 
 
• "There should be adequate time periods for comme nt on proposed rules and procedures.  A 
minimum period could be agreed subject to an exception where urgent problems arise or 
threaten to arise.  The consultation should al so take place at a stage where comments can be 
discussed and taken into account ." (European Communities, TN/TF/W/6) 
   
• "....at the earliest possible stage... ";  (Korea, TN/TF/W/7) 
 
• "....in writing ...." (Korea, TN/TF/W/7, and China, TN/TF/W/26) 
 
• "Explicitly stating the required trade pro cedures in the relevant laws and regulations ." (Japan, 
Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8)  TN/TF/W/43/Rev.1 
Page 18  
 
• ".. without discrimination ..." (China, TN/TF/W/26) 
 
• "There can be a single mechanism or multiple on es, taking different forms for different Members, 
depending on the circumstances of individual Members.  For example, it can be a customer 
liaison group, an advisory body, or a consultative council, with the participation of the business 
sector, consumer organizations, academics or professional bodies, and any other interested 
parties, as a Member deems appropriate. (... ) It is noted that the definitions of "substantial trade 
interests" and "major changes" may cause concern.  However, it is not possible to provide a hard 
and fast rule and to set precise definitions due to varying circumstances.  Each Member may draw up broad and reasonable guidelines to suit its  own domestic situation and examine each 
case accordingly ". (Hong Kong, China, TN/TF/W/32) 
 
Addresses(s)/Beneficiaries
 
 
• Interested parties, notably governments and the private sector (including importers, exporters, 
carriers, chambers of commerce etc.) (European Communities, TN/TF/W/6) 
 
• "interested parties " (Korea, TN/TF/W/7) 
 
• "... interested parties, including the private sector " (Japan, Mongolia, Chin ese Taipei, Pakistan 
and Peru, TN/TF/W/8) 
 
Built-in Exception(s)/Flexibility  
 
• No need for a minimum time period for comment " where urgent problems arise or threaten to 
arise " (European Communities, TN/TF/W/6) 
 
• "... the proposal does not require the disclosure of confidential information which would impede 
law enforcement or otherwise be c ontrary to the public interest or  would prejudice the legitimate 
commercial interest of particular enterprises, public or private ." (Hong Kong, China, 
TN/TF/W/32) 
 
Special and Differential Treatment  
 
• See references to input on S&D by the EC; Ch ina; Hong Kong, China; and Korea in section A:1.   
 
• "If the proposed requirement would be inheren tly more burdensome for developing countries 
than for other Members, special and differential tr eatment to mitigate or manage such burdens 
would need to be considered ." (New Zealand, TN/TF/W/24)  
 Technical Assistance and Capacity Building
 
 
• See references to input on TA&CB by the EC; China; Hong Kong China;  and Peru in section 
A:1.  
 
2. Information on Policy Objectives Sought 
Main GATT Article(s) Concerned  
 
• Article X 
 
   TN/TF/W/43/Rev.1 
 Page 19 
 
 
Main Measure(s) Proposed  
 
• "Notice of proposed rules and procedures on which comments are invited should be accompanied 
by a statement of the policy objectives sought, etc ." (European Communities, TN/TF/W/6)  
 
• "Publication of the legislative purpose of the prospective trade-related laws and regulations " 
(Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8)  
 
• Publication of the legal basis for administrative decisions (Peru, TN/TF/W/30) 
 
Special and Differential Treatment  
 
• See references to input on S&D by the EC; and Peru in section A:1.  
 
Technical Assistance and Capacity Building  
 
• See references to input on TA&CB by the EC; and Peru in section A:1. 
 
D. ADVANCE RULINGS  
1. Provision of  Advance Rulings  
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measures Proposed  
 
• Establishment and development of an advance rulings system (Japan, Mongolia, Chinese Taipei, 
Pakistan and Peru, TN/TF/W/8) 
 
• Development of disciplines on the provision of ad vance rulings on tariff classification (including 
any applicable rate of duty or tax app licable upon importation (Canada and Australia, 
TN/TF/W/9) 
 
• Advance rulings on tariff classification (Chinese Taipei, TN/TF/W/10)  
 
• "Make available, upon request of a trader in advance of trade, binding rules in certain specific 
areas (e.g.,  tariff classification, customs valuation, duty deferral) " (United States, TN/TF/W/12) 
 
• Advance rulings on "... matters such as  tariff classification, applicable duties and valuations " 
upon written request within a certain time period that " would be binding on customs authorities 
for a period of time, provided that the facts and circumstance on which the rulings is based 
remain unchanged ." (Singapore, TN/TF/W/38) 
 
• Advance rulings covering " the main elements of import requirem ents, such as tariff classification 
and applicable duties and taxes " and " tariff preferences ". The provisions on advance rulings in 
the Agreement on Rules of Origin " might serve as a model to be applied more generally ." 
(Turkey, TN/TF/W/45) 
    TN/TF/W/43/Rev.1 
Page 20  
 
Suggested Approach/Means 
 
 
• "Advance rulings would be issued at the writt en request of domestic importers, or foreign  
exporters or producers.  Advance rulings should be issued within a defined period of time after a 
request is made (subject to submission of sufficient information by interested parties )" (...)  
"Advance rulings should also be binding on customs authorities (or any other competent 
authority) for a period of time specified in the ruli ng, provided that the facts or circumstances on 
which the ruling is based remain unchanged ." (Canada and Australia, TN/TF/W/9). 
 
• "To the extent possible, and subject to confid entiality requirements, advance rulings should be 
made publicly available " (Canada and Australia, TN/TF/W/9) 
 
• "Prior to importation, importers or parties en trusted may apply to port customs for advance 
classification of the goods being imported ." (Chinese Taipei, TN/TF/W/10).  
 
• "... upon request of a trader " (United States, TN/TF/W/12) 
 
• "The advance ruling should be issued within a certain time period upon receipt of all the 
necessary information and documents from the applicant. " The ruling  ".. would have to be in the 
form of a written statement issued by Customs.  The advance ruling would be 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 of goods. The advance ruling would be applied to importations without regard to the 
identity of the importer, exporter or producer, provided that the facts and circumstances are 
identical in all material aspects. The advance ru ling would remain in effect for a specific period 
of time from the date of the issuance if: (i) there is no change in the material facts or 
circumstances on which it is based; (ii) all of its terms and conditions are complied with; and (iii) 
it has not been revoked. There [should be]  provisions for Customs to provide the applicant, on 
request, with the reasons for the ruling ." (Singapore, TN/TF/W/38) 
 
• "Customs is required to give notice in writing of  any modification or revocation of an advance 
ruling and of the effective date of the modific ation or revocation to the person to whom the 
advance ruling was given. Customs may postpone th e effective date of such modification or 
revocation 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 would apply to 
goods that are the subject of the advance ruling and are imported on or after the effective date of 
the modification or revocation. It would not appl y to importations of a good that have occurred 
prior to the date " (Singapore, TN/TF/W/38)  
 Addresses(s)/Beneficiaries
 
 
• "... importers and exporters or their agents... " (Singapore, TN/TF/W/38) 
 
Built-in Exception(s)/Flexibility  
 
• "There will be identified situations where the cust oms administration can decline to issue the 
ruling, such as when the good is alre ady the subject of a review or appeal ." (Canada and 
Australia, TN/TF/W/9). See also the second senten ce in the first bullet of section "Suggested 
Approach/Means".  
 
• "... it is recognized that the customs administration would have the option to modify or revoke an 
advance ruling immediately, should circumstanc es change, or when inaccurate or false 
information has been provided. " (Canada and Australia, TN/TF/W/9) 
  TN/TF/W/43/Rev.1 
 Page 21 
 
 
• "An advance ruling may not be applied if it is dete rmined that imported goods differ materially 
from the goods which were the subject of the ruling or if the person requesting the ruling has 
failed to act in accordance with the terms and conditions of the ruling. The advance ruling may be modified or revoked if: (i) the advance ruling is based on an error of fact or law; (ii) there is a 
change in law;  or (iii) there is a change in the material facts or circumstances on which the 
ruling was based." (...) "Customs may decline or postpone  the issuance of an advance rulings 
where the applicant fails to provide the [requested] (...)  information within the time stipulated  
(Singapore, TN/TF/W/38)  
 
• Advance rulings " should be case-specific and binding only to  the extent that the declared data 
are correct and that the relevant national legisl ation on which the ruling has been provided 
remains unchanged ." (Turkey, TN/TF/W/45) 
 Special and Differential Treatment
 
 
• "Appropriate special and differential treatment provisions (e.g., deferred implementation, 
different time requirements, etc.) could be incor porated within commitments, to reflect the 
specific circumstances of individual Members ." (Australia and Canada, TN/TF/W/9) 
 
• "... examine the question of whether appropriate  transition mechanisms would be necessary to 
address particular needs ." (....) "... consider what other means to implement the proposal, such as 
resource sharing between Members, 'mutual recogn ition' of rulings between Members, or other  
mechanisms to utilize expertise outsi de the capacity of some Members ." (United States,  
TN/TF/W/12) 
  
• "Special and Differential Treatment should therefo re be an integral part of any commitment in 
this area. In this regard, Members may wish to discuss the following: (i) The procedural elements 
and subjects that should be included in Members' advance rulings programmes.  For example,  
developing countries and least developed countries ma y initially need to commit only to advance 
rulings for tariff classifications; (ii) Longer implementation time frames for developing and least 
developed countries, and other phased-in approaches. (iii) Allowing developing and least 
developed countries to implement more onerous  obligations on a best endeavour basis ." 
(Singapore, TN/TF/W/38) 
 Technical Assistance and Capacity Building
 
 
• "Further technical assistance in this area will enable customs authorities in recipient countries to 
improve their ability to carry out their duty to enforce legislation ...." (Canada and Australia, 
TN/TF/W/9) 
 
• "The United States has experience in providing technical assistance in the establishment of 
advance binding ruling regimes , assisting in drafting of legisl ation and regulations, and providing 
training to subject-matter experts." (United States, TN/TF/W/12) 
 E. A
PPEAL PROCEDURES  
1. Right of Appeal 
Main GATT Article(s) Concerned  
 
• Article X TN/TF/W/43/Rev.1 
Page 22  
 
 Main Measure(s) Proposed
 
 
• "For imports, exports and goods in transit, there should be an obligation to provide a non 
discriminatory, legal right of appeal against customs and other agency rulings and decisions, initially within the same agency or other body, and subsequently to a separate judicial or 
administrative body. A standard time should be set for resolution of minor appeals at 
administrative level (....) Companies should have the right to be represented at all stages of 
appeal procedures by an agent or legal representative .." (...) (European Communities, 
TN/TF/W/6)  
 
• "Development of legal and administrati ve appeal systems for lodging objections "  "against unfair 
administration of trade-related procedures "; "Publication of major judicial and administrative 
decisions against lodged appeals " "Establishment of a complaints desk ." (Japan, Mongolia, 
Chinese Taipei, Pakistan and Peru, TN/TF/W/8)  
  
Suggested Approach/Means  
 
• "non discriminatory "; "Procedures for appeal should be easily  accessible, including to SME's, 
and costs should be reasonable and commensurate with costs in providing for appeals ."   
(European Communities, TN/TF/W/6)   
 Special and Differential Treatment
 
 
• See reference to input on S&D by the EC in section A:1. 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the EC in section A:1. 
 
2. Release of Goods in Event of Appeal 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• "Where a disputed decision is the subject of  an appeal, goods should normally be released and 
the possibility be available in given circumstances for duty payment to be left in abeyance. This 
should be subject, where required by national legislation, to the provision of a guarantee, such as 
a surety or deposit ." (European Communities, TN/TF/W/6)  
 
• See also proposals listed in section K:1:e.  
 
Special and Differential Treatment  
 
• See reference to input on S&D by the EC in section A:1. 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the EC in section A:1. 
  TN/TF/W/43/Rev.1 
 Page 23 
 
 
F. OTHER MEASURES TO ENHANCE IMPARTIALITY AND NON-DISCRIMINATION  
1. Uniform Administration of Trade Regulations 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Establishment of a central function with in the government which has the primary  responsibility 
to interpret trade regulations such as those relating to customs classification or customs 
valuation, etc."  (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• "Compilation and distribution of casebooks of cas es and examples of customs classification and 
customs valuation "  (Japan, Mongolia, Chinese Taipei , Pakistan and Peru, TN/TF/W/8) 
 
• "Provision of staff training based on casebooks on customs classification and customs valuation " 
(Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
2. Maintenance of Integrity Among Officials 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Development of codes of conduct for staff of border agencies " (Japan, Mongolia, Chinese 
Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• "Appointment of officials in charge of providing officials’ education and provisions of adequate 
training to relevant officials" (Japan, Mongolia , Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
G. FEES AND CHARGES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. General Disciplines on Fees/Charges Imposed on  or in Connection with Importation and 
Exportation 
(a) Specific Parameters for Fees/Charges 
Main GATT Article(s) Concerned  
 
• Article VIII 
 Main Measure(s) Proposed
 
 
• "Establish specific parameters for fees charge d by Members under Article VIII of GATT 1994 ." 
(United States, TN/TF/W/14) 
 
• Establish disciplines for GATT Article VIII-related fees and charges applying to "all fees and 
charges imposed by customs authorities or by any other government body (including tasks 
undertaken on their behalf) on or in connecti on with importation or exportation, or as a TN/TF/W/43/Rev.1 
Page 24  
 
condition for importation or exporta tion, to the extent not already covered by other WTO Articles 
and Agreements ." (European Communities and Australia, TN/TF/W/23)  
 
• Ensure that (i) " the service provided is related to the goods  in question (ii) fees and charges refer 
to the approximate cost of the service provided (iii) fees and charges (...) [are] not (...)  calculated 
on an ad valorem basis ; (iv) administrative or operational costs not constituting a service 
associated with the treatment of imports or exports (...) [are] not (...) imposed on such imports or 
exports (v) [there is] non-discrimination  in the design and application of fees and charges . 
(European Communities and Australia, TN/TF/W/23)  
 
• Calculate the approximate cost of services rendere d by breaking down costs into (i) direct costs 
(in the sense of costs directly related to the sp ecific services rendered, including labour, materials, 
equipment and utilities) and (ii) indirect costs (consisting of costs incurred that are not directly related, but are nonetheless attributable to the specific services rendered (e.g., costs of supporting 
labour, equipment, and office rent). (Chinese Taipei, TN/TF/W/25)  
 
• "Establishment of objective criteria for the applic ation of fees and charges by Members to import 
and export operations ." (Peru, TN/TF/W/30)  
 
Suggested Approach/Means  
 
• "A table for analyzing relevant costs would be helpful ." (Chinese Taipei, TN/TF/W/25) 
 
Special and Differential Treatment  
 
• "Examine the question of whether appropriate transition mechanism would be necessary to 
address particular needs ." (United States, TN/TF/W/14) 
 Technical Assistance and Capacity Building 
 
 
• "To the extent that least-developed countries and possibly other Members would seek advice on 
the design and implementation of new fee struct ures, the EC would be prepared to consider 
favourably such requests for assistance. Furth ermore, international organizations and Members 
have relevant experience that could be used ." (European Communities and Australia, 
TN/TF/W/23) 
 
• See also reference to input on TA&CB by Peru in section A:1. 
 
(b) Publication/Notification of Fees/Charges 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Publish  [Article VIII-related] fees on the Internet and notify the WTO within a specified number 
of days in advance of implementation ." (United States, TN/TF/W/14)  
 
• "Publication of fees and charges imposed on or in connection with impor tation or exportation ..."  
(Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17) 
 
  TN/TF/W/43/Rev.1 
 Page 25 
 
 
Special and Differential Treatment  
 
• See reference to input on S&D by the US in section G:1:a.  
 
• "... granting a transition period in accordance with developing Members’ implementation 
capacity or support/assistance based on coordinatio n among relevant international organizations 
(IMF, OECD, UNCTAD, WCO and World Bank) may be taken into consideration.  In addition, providing opportunities to consult the implem entation capacities of developing Members together 
with experts from relevant international organizatio ns may be useful measures for Members to 
consider ." (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17)  
 
(c) Prohibition of Collection of Unpublished Fees and Charges 
Main GATT Article(s) Concerned
 
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• "... ban the collection of the unpublicized fees and charges ..." (Japan, Mongolia, Chinese Taipei, 
Pakistan and Peru, TN/TF/W/8) 
 
• "... prohibiting the collection of unpublished fees and charges " (Japan, Mongolia, Peru and 
Chinese Taipei, TN/TF/W/17)  
 
Special and Differential Treatment  
 
• See reference to input on S&D by Japan, Mongolia, Chinese Taipei, Pakistan and Peru in section 
G:1:b.  
 
(d) Periodic Review of Fees/Charges 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Periodic review of the appropriateness of the amount and the number of fees and charges 
imposed on or in connection w ith importation and exportation "  (Japan, Mongolia, Peru and 
Chinese Taipei, TN/TF/W17). See also section H:1:b, first bullet .   
 
• "Periodical reviews of the levels of fees and charge s imposed on or in connection with  import 
and export should also be conducted, for example, at least once every three years ". (Chinese 
Taipei, TN/TF/W/25)  
 
• "Each Member should review its fees, charges,  formalities and requirements at reasonable and 
regular intervals. " (Hong Kong, China, TN/TF/W/31) S ee also section H:1:b, second bullet.  
 
Suggested Approach/Means  
 
• "In such a review, the concern ed Member should take into acc ount relevant new information, 
new business practices, and adoption of modern techniques and new technology. " (...) " It is not TN/TF/W/43/Rev.1 
Page 26  
 
possible to define a rigid standard period of tim e for the intervals, having regard to different 
circumstances of different Members and measures ." (...)  "... the proposed review mechanism 
does not affect Members’ rights and obligations  under the existing paragraph 2 of Article VIII ." 
(Hong Kong, China, TN/TF/W/31) 
 
Special and Differential Treatment
 
 
• See reference to input on S&D by Japan, Mongolia, Chinese Taipei, Pakistan and Peru in section 
G:1:b.  
 
• See also reference to input on S&D by Hong Kong, China in section H:1:b,  second bullet.   
  
(e) Automated Payment 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Automated payment of duties and other fees and charges ." (Peru, TN/TF/W/30) 
 Technical Assistance and Capacity Building
 
 
• See reference to input on TA&CB by Peru in section A:1. 
 2. Reduction/Minimization of the Number and Diversity of Fees and Charges 
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "A requirement for Members to review, and if n ecessary, consolidate or reduce the number and 
diversity of their fees and charges. All remaini ng fees and charges must be notified or made 
publicly and easily available, together with the justification for them. There should be an 
adequate time period between the publication of ne w or amended fees or charges and their entry 
into force."  (European Communities and Australia, TN/TF/W/23). 
 
• "A requirement to establish a list of permissible fees and charges " (European Communities and 
Australia, TN/TF/W/23).  
 
• "... Members could  (...) look at practical ways to minimize fees and formalities " based on the 
notification of the documentation and entry systems they currently implement or have in 
preparation. (New Zealand, TN/TF/W/24). 
 
• "Any fees, charges, formalities or requirements re ferred to in Article VIII of GATT 1994 should 
not be maintained if the circumstances or objec tives giving rise to their adoption no longer exist 
or if the circumstances or objectives can be  addressed in a less trade restrictive manner ." (Hong 
Kong China, TN/TF/W31) See also section H:1:b, third bullet. 
   TN/TF/W/43/Rev.1 
 Page 27 
 
 
 Built-in Exception(s)/Flexibility
 
 
• Consolidation and reduction of the number  of diversity of fees and charges " if necessary ". 
(European Communities and Australia, TN/TF/W/23). 
 Technical Assistance and Capacity Building
 
 
• See reference to input on TA&CB by the EC and Australia in section G:1.   
 H. F
ORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. Disciplines on Formalities/Procedures  and Data/Documentation Requirements 
Connected with Importation and Exportation 
(a) Non-discrimination  
Main GATT Article(s) Concerned  
 
• Article VIII 
 Main Measure(s) Proposed
 
 
• "Non-discrimination in the design, application an d effect of export and import procedures and 
formalities imposed on the goods of all Members.  (European Communities, TN/TF/W/46). 
Applies also to section K (release and clearance of goods). 
 
• "A commitment to non-discrimination in terms of  requirements and procedures applicable to like 
products irrespective of their modes of transportation ." (European Communities, TN/TF/W/46). 
 Built-in Exception(s)/Flexibility
 
 
• "The principle of non-discrimination should not of course interfere with Me mbers' rights to treat 
consignments differently according to  objective risk assessment criteria ." (European 
Communities, TN/TF/W/46). 
 Special and Differential Treatment
 
 
• Commitments implying resources, notably those regarding " simplified procedures that are easiest 
to apply via automated systems, as well as those proposals that presuppose broader customs 
reform  should not apply until such time as the Member in question is in a position to implement 
them, a principle recognized in the negotiating modalities. It is therefore proposed that least-
developed countries be exempted from such prov isions until such time as they are able to 
implement them, and that in the meantime technica l assistance should be directed to helping them 
build up the necessary domestic capacities. Developed-country Members and intergovernmental 
organizations should commit to the provision of su ch technical assistance in the manner set out 
below. Some of the commitments suggested in this paper will take time to implement. For 
example, reviewing legislation or aligning doc uments and data requirements to international 
norms can in some cases be a lengthy pr ocess. Introducing simplified procedures for goods 
release presupposes some re-formulation of cu stoms processes and training of officials. 
Introducing an authorized trader system also n eeds time as Members have to determine what 
system best suits their trade patterns and then prepare the necessary rul es. In many cases these 
reforms, and therefore potentially assistance, need to go ahead in tandem.  Transitional periods TN/TF/W/43/Rev.1 
Page 28  
 
should be available to enable developing countri es to implement specific commitments in a 
progressive or staged manner. These could be ba sed on each Member’s individual needs and 
situation, or generalized, but should be linked to any reform or modernization programme under 
way in a Member as well as to technical assi stance programming. More general commitments on 
transparency, non-discrimination, the avoidance of unnecessary barriers, and any other 
commitments that do not imply many resources,  should however be implemented immediately ." 
(European Communities, TN/TF/W/46). 
 Technical Assistance and Capacity Building
 
 
• Improved provision and coordination of assistance based on the following arrangements: 
"Members should signal readiness to increase the level and quality of technical assistance for 
trade facilitation. Where competing requests for assistance are made, priority should be given to 
those countries whose needs are objectively the greatest and which have demonstrated clear 
commitment to carrying out simplification measures. Where a Member, as part of its development 
aid, is providing trade-related technical assist ance to another Member it should, if requested by 
that other Member, as far as possible include  in such assistance trade facilitation support . (...)  
The WTO and other organizations (the World Bank, WCO, UNCTAD, and others) should, well in 
advance of the implementation of the results of the negotiations, establish and operate jointly a 
platform for international cooperation and coordina tion of technical assistance in the field of 
trade facilitation, bringing together donor Memb ers and recipient Members, regional groupings, 
as well as other intergovernmental organizations with a role to play (e.g., OECD, UN regional 
economic commissions etc.).  (...) A role could be provided too for national and international 
trade federations in such tr ansparency and coordination efforts  (...) The platform should not 
duplicate the activities of existing coordinatio n mechanisms, such as the WTO/OECD DAC 
database on technical assistance, but coordinate wi th them and use such instruments to help it 
fulfil its functions. The platform must also not detract from but support coordination and 
cooperation on the ground in recipient countries  (...).  This platform should be set up once the 
scope of the future trade facilitation provisions is  clearer. The first and most important task of the 
platform could be to take stock of individual Me mbers’ trade facilitation needs in relation to the 
provisions emerging, making full use of existi ng diagnostic tools and assessments, and then help 
to identify, with donors, what kind of technica l assistance, if any, would be needed to support 
implementation, and within what kind of timeframes. It would also be important early on to develop a common understanding on the appropr iate sequencing of assistance for 
implementation, given that some trade facilitation measures – e.g., review and simplification of 
regulations – needs to take place before oth er measures. On this basis individual developing-
country members would then be in a better pos ition to determine what kind of transitional 
periods may be necessary in order to implement the results of the negotiations ". (European 
Communities, TN/TF/W/46). 
 
(b) Periodic Review of Formalities/Procedures and Requirements 
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Periodically review import and export form alities and import/export documentation 
requirements, based on comments from the private sectors and other parties ." (Japan, Mongolia, 
Peru and Chinese Taipei, TN/TF/W/17). 
  TN/TF/W/43/Rev.1 
 Page 29 
 
 
• "Each Member should review its fees, charges,  formalities and requirements at reasonable and 
regular intervals.  In such a review, the con cerned Member should take into account relevant 
new information, new business practices,  and adoption of modern techniques and new 
technology. " (Hong Kong, China, TN/TF/W/31) 
• "Periodic Review. A provision whereby Members should no longer mainta in a procedure or 
requirement if the circumstances giving rise to its introduction no longer exist or if the changed 
circumstances or objectives can be addressed in a less trade restrictive manner ." (European 
Communities, TN/TF/W/46). Applies also to  section K (release and clearance of goods). 
 Suggested Approach/Means
 
 
• "It is not possible to define a rigid standard p eriod of time for the intervals, having regard to 
different circumstances of d ifferent Members and measures ." (...) ".... the proposed review 
mechanism does not affect Members’ rights and obligations under the existing paragraph 2 of 
Article VIII ." (Hong Kong, China, TN/TF/W/31) 
 Special and Differential Treatment
 
 
• "Some Members may not be able to review all of  their formalities and requirements instantly (…)  
A reasonable period of time may be provided to enable Members to comp lete the first review ." 
(Hong Kong, China, TN/TF/W/31).  
 
• See also references to input on S&D by Japan, Mongolia, Peru and Chinese Taipei in section 
G:1:b, and by the European Communities in section H:1:a.  
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA/CB by the Eu ropean Communities listed in section H:1:a.  
 
(c) Reduction/Limitation of Formalities/Proce dures and Data/Documentation Requirements 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Limit import and export formalities and import/expor t documentation requirements to the least 
trade restrictiveness level " (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17). 
 
• "... agree to more precise, operationally effect ive provisions on minimizing excessive 
documentation " (New Zealand, TN/TF/W/24) 
 
• "(i) Members should minimise the incidence and comp lexity of import and export formalities and 
decrease and simplify import and export documenta tion requirements to ensure that such 
formalities and requirements are no more administr atively burdensome or trade restrictive than 
absolutely necessary to achieve their legitimate objectives and are applied in an efficient 
manner ". "(ii) Any fees, charges, formalities or requirem ents referred to in Article VIII of GATT 
1994 should not be maintained if the circumstances or objectives giving rise to their adoption no 
longer exist or if the circumstances or objecti ves can be addressed in a less trade restrictive 
manner."  (Hong Kong, China, TN/TF/W/31) 
 TN/TF/W/43/Rev.1 
Page 30  
 
• "... simplifying and reducing the documentation and data requirements to the necessary 
minimum, consistent with the need to enforce legitimate policy objectives ". (...) ".... the contents 
of the requirements for goods declarations should (...) be set out in national legislation ". (New 
Zealand, Norway and Switzerland, TN/TF/W36). See also their related proposal in section I:1.   
 
• "Avoidance of unnecessary barriers to  trade in the design, application and effect of import and 
export procedures, and in particular to ensure t hat such procedures do not unduly slow down the 
movement or release of goods. This would be  done by ensuring that import and export 
procedures shall not be more trade restrict ive than necessary to fulfil legitimate objectives. " 
(European Communities, TN/TF/W/46). Applies also to section K (release and clearance of 
goods). 
 
• "Commitment by Members to simplify and reduce documentation and data requirements to the 
absolute minimum  (...)" (European Communities, TN/TF/W/46) 
 
Suggested Approach/Means  
 
• "Conduct examination and inspection after receiving application without delay as well as take 
other relevant actions including returning necessary documents to traders without delay, with a 
view to further expedite the movement of goods ." (Japan, Mongolia, Peru and Chinese Taipei, 
TN/TF/W/17). 
 
• " ... notify the documentation and entry systems curren tly implemented or in preparation. Based 
on this information, Members could then look at practical ways to minimize fees and formalities. " 
"... it might be appropriate to consider a menu  of various steps to reduce excessive 
documentation requirements ". (New Zealand, TN/TF/W/24). 
 
• "The first benchmark comprises a necessity test (in terms of administrative burden brought by, 
and trade restrictiveness of, the measures) and a balance against reasonableness (having regard 
to the need for measures to achieve certain le gitimate objectives, e.g.  implementation of 
international conventions, other than those falli ng within exceptions already provided for under 
GATT) with regard to the objectives of applying  the formalities and requirements.  The second 
benchmark is to ensure that measures are applie d efficiently so as to  reduce transaction costs 
and processing time for traders, if not for the authoriti es." Institution of a necessity test for those 
fees and formalities. "Clearly, if the circumstances  or objectives giving rise to the adoption of a 
measure no longer exist, the measure should not be continued.  Even if such circumstances or 
objectives still exist, the measure should not be c ontinued if the circumstances or objectives can 
be addressed in a less trade restrictive manner.  In  this latter case, the measure may simply be 
abolished, or a simplified or more trade fa cilitating measure may be more suitable." (Hong 
Kong, China, TN/TF/W/31) 
 Built-in Exception(s)/Flexibility
  
 
• Simplification and reduction of  documentation and data requirements to the necessary minimum 
"consistent with the need to enforce legitimate policy objectives ", with " Such objectives 
include[ing], inter alia, the assessment and co llection of duties and taxes, the compilation of 
statistics, ensuring conformity with SPS and TB T requirements, and the application of Customs 
law." (New Zealand, Norway and Switzerland, TN/TF/W/36). 
 
• Simplification and reduction of data  and documentation requirements " consistent with the need to 
enforce legitimate policies ..." (European Communities, TN/TF/W/46) 
 
  TN/TF/W/43/Rev.1 
 Page 31 
 
 
  Special and Differential Treatment
  
 
• "The idea of a menu of options is specifically designed to provide flexibility for members given 
the variation in their capacity to implement.  In addition, developing-country Members could be 
given additional time to implement such measures ."  (New Zealand, TN/TF/W/24)  
 
• See also references to input on S&D by Japan, Mongolia, Peru and Chinese Taipei in section 
G:1:b and by the European Communities in section H:1:a.  
 
Technical Assistance and Capacity Building  
 
• "This proposal is designed to allow a better asses sment of Members' curren t ability to implement 
new requirements for minimizing documentation.  Depending on the detail of any menu of steps, 
in some cases technical assistance and capacity building may be necessary to help individual 
developing country Members to introduce such measures ".  (New Zealand, TN/TF/W/24). 
 
• "Technical assistance may be required both from international and regional agencies (…) as 
well as on a bilateral level ". (New Zealand, Norway and Switzerland, TN/TF/W/36). 
 
• See also reference to input on TA/CB by the European Communities in section H:1:a. 
 
(d) Use of International Standards 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Use of international standards to the extent po ssible, where other international organizations 
already have set up international standards, with a view to minimizing the incidence and 
complexity of import and export formalities " and to " decreasing and simplifying import and 
export documentation requirements. " (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17). 
 
• Harmonizing and standardizi ng document formats, using 'aligned documents'  with the same size 
paper and common items of information set out in  the same relative position in each form, such 
as the UN Layout Key for Trade Documents (Korea, TN/TF/W/18) 
 
• "Recommendation to accede to the conventions administered by the World Customs Organization 
(WCO) which seek to harmonize and simplify customs procedures, in particular the International 
Convention on the Simplification and Harmoni zation of Customs Procedures (Kyoto 
Convention), the Convention on Temporary Admi ssion (Istanbul Convention) and the Brussels 
Convention on Nomenclature for the Classification of Goods in Customs Tariffs, inter alia, which 
include mechanisms for the progressive adoption of  commitments, selectivity as regards the 
inclusion of regulations and the possibility of reservations ". (Peru, TN/TF/W/30) 
 
• "... use of international standards as a basis  for documentation and data requirements (...). The 
development or use of already existing stan dardized formats on documentation should be 
considered". " Whenever possible the number of documents required should be reduced to a level 
that is the "least restrictive" to trade "  (New Zealand, Norway and Switzerland, TN/TF/W/36) 
 TN/TF/W/43/Rev.1 
Page 32  
 
• " (...) development and adoption of common interna tional trade requirements and procedures. 
(...)  In order to reach a set of common forms and electronic documents, the harmonization of 
import documents and the data required for release of goods using existing international standards under the WTO Customs Va luation Agreement, the HS Convention, the UN Layout Key 
Guidelines and the WCO Kyoto Convention etc., is  essential.  The United Nations Layout Key 
(…) and UneDocs (…) would be most convenient since substantial progress has been achieved 
on them. While standardizing customs procedu res, defining the work process is essential for 
eliminating the unnecessary and repetitive procedures. (…)"  (Turkey, TN/TF/W/45)   
 
• "Use of relevant International Standards and Instruments. Members should agree to use 
international standards and instruments as the basis for their import and export procedures and 
requirements  (...)" (European Communities, TN/TF/W/46). Applies also to section K (release and 
clearance of goods).  
 
• "... use international standards as a basis for documentation and data requirements (both for 
format and content of documents and data )." (European Communities, TN/TF/W/46)   
 
• "Progressive implementation of simplified and sta ndardized import and export procedures, based 
on international standards and instruments, including the WCO Kyoto Convention. " (European 
Communities, TN/TF/W/46)   
 Suggested Approach/Means
 
 
• "It is important to take due account of the relevant work of other relevant international 
organizations " in that area (Japan, Mongolia, Pe ru and Chinese Taipei, TN/TF/W/17).  
 
• To standardize the format and layout of documents, " first there should be a standard list of data 
which are collected by governments; and standardi zed classifications and names for these data. 
The WCO Customs Data Model can serve such function ". (Korea, TN/TF/W/18). 
 
• An example of existing standardized formats on documentation suggested for use is the UN 
Layout Key for Trade Documents, which is  the basis for trade documents such as " the European 
Union's Single Administrative Document, the Dangerous Goods Declaration (UNECE), GSP 
(General System of Preference) Certificates (U NCTAD), Certificate of Origin (revised Kyoto 
Convention), Goods Declaration for Export (revised Kyoto Convention), Standard Bill of Lading (International Chamber of Shipping), etc. Where the information already exists in such a standard document, there should be no need to require additional documentation containing the 
same information ."  (New Zealand, Norway, Switzerland, TN/TF/W/36)  
 
• " (…)  it will be helpful if Members define their cu stoms work process with a flow chart in the 
official website of their customs authorities (…) ". The flow charts could then be used  "to design 
software that will require a step-by-step approach to finalize the customs procedures. " (Turkey, 
TN/TF/W/45)   
 
• "... The data set developed within the WCO data model, UN EDIFACT (UN Electronic Data 
Interchange for Administration, Commerce and Tr ansport) and the UN Layout Key could be 
identified as basic reference points/standards  [for using international standards as a basis for 
documentation and data requirements] (...), and WTO Members may wish to identify others ." 
(European Communities, TN/TF/W/46). 
     TN/TF/W/43/Rev.1 
 Page 33 
 
 
Built-in Exception(s)/Flexibility   
 
• Use of international standards "... to the extent possible ..." (Japan, Mongolia, Chinese Taipei and 
Peru, TN/TF/W/17)  
 
• Reduction of the required documents to the least-trade restrictive level " whenever possible" (New  
Zealand, Norway and Switzerland, TN/TF/W/36) 
 
• ".... except where such international standards would be  an ineffective or inappropriate means to 
fulfil the legitimate objectives sought ." (European Communities, TN/TF/W/46)  
 Special and Differential Treatment
 
 
• See references to input on S&D by Japan, M ongolia, Chinese Taipei and Peru in section G:1:b 
and by the European Communities in section H:1:a.   
 Technical Assistance and Capacity Building
 
 
• "... may require Members to review  their current documentation requirements and customs 
procedures.  (...) In these cases, assistance by relevant in ternational agencies, such as the WCO 
and the World Bank, especially those of the least-developed countries, may be warranted ". 
(Korea TN/TF/W18) 
 
• See also references to input on TA&CB by  New Zealand, Norway and Switzerland in 
section H:1:c and by the European Communities in section H:1:a.   
 (e) Uniform Customs Code 
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Introduction by each WTO Member, or customs union (between two or more Members), of a 
uniform customs code or aligned customs legisl ation, as well as a single import and export 
declaration, administrative message or data set ." (European Communities, TN/TF/W/46)   
 Special and Differential Treatment
 
 
• See references to input on S&D by the European Communities in section H:1:a.   
 
Technical Assistance and Capacity Building  
 
• See references to input on TA/CB by the European Communities in section H:1:a.   
 (f) Acceptance of Commercially Available Information and of Copies 
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
 TN/TF/W/43/Rev.1 
Page 34  
 
Main Measure(s) Proposed
 
 
• "Acceptance of required documents in copies to the extent possible (...) especially in cases where 
multiple authorities are involved or where docum ents are required to conduct other procedures ." 
(Japan, Mongolia, Chinese Taipei and Peru, TN/TF/W/17) 
 
• "Except for some justifiable cases, customs authorities should be able to forego certain 
documentation requirements whenever the relevant in formation (e.g., name of the buyer, seller, 
country of origin, quantity and description of the goods, and their estimated value) is already 
available in the context of the commercial trans action.  Especially, if customs authorities operate 
electronic information exchange systems, the accep tance of commercially available information 
may significantly reduce traders' documentation burden without making addi tional demands on 
customs resources.  Commercially available inform ation includes information, which is included 
in business-to-business transactions such as bills of lading or commercial invoices. Accepting 
copies of documents in lieu of originals for import and export can also greatly streamline the 
customs process.  Customs can, if necessary, always  request the original documents at a later 
time". (Korea, TN/TF/W/18) 
 
• "If or when automatization is put in place, in cases where physical docu mentation are required 
under manual procedures, the Customs s hould normally accept copies and not only 
accept/request originals of documents, except in cl early defined circumstances.  With automated 
transmission of documents it is always difficult,  if not impossible, to identify an original 
document if it is printed ou t or a photocopy is made ". (New Zealand, Norway and Switzerland, 
TN/TF/W/36) 
 
• "... acceptance of copies of certain documents used in import and export formalities ... " (Turkey, 
TN/TF/W/45) 
 
• "... identify cases in which copies and not original s of documents are accepted. Simplification 
could also be served by permitting the acceptan ce routinely of relevant-commercially available 
information." (European Communities, TN/TF/W/46) 
 
Suggested Approach/Means  
 
• "Electronic documents which are authenticated by electronic signatures or other electronic 
means will help to identify and ver ify documents presented electronically ". (New Zealand, 
Norway and Switzerland, TN/TF/W/36)  
 Built-in Exception(s)/Flexibility
  
 
• "...to the extent possible ... " (Japan, Mongolia, Chinese Taipei and Peru, TN/TF/W/17) 
 
• "... except in some justifiable cases ..." (Korea, TN/TF/W/18) 
• "... except in clearly de fined circumstances " (New Zealand, Norway and Switzerland, 
TN/TF/W/36)  
 Special and Differential Treatment 
 
 
• See references to input on S&D by Japan, M ongolia, Chinese Taipei and Peru in section G:1:b 
and by the European Communities in section H:1:a.   
 
  TN/TF/W/43/Rev.1 
 Page 35 
 
 
Technical Assistance and Capacity Building   
 
• See references to input on TA/CB by the European Communities in section H:1:a. 
 
(g) Automation  
Main GATT Article(s) Concerned 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Automation of customs and other agency import/ex port procedures, with the possibility of 
electronic submission of customs and other decl arations, and automated payment of duties and 
other fees and charges " (Peru, TN/TF/W/30) 
 
• "Automated and Electronic Data Interchange (E DI) based electronic systems should be 
introduced to replace paper-based procedures across customs and ultimately all other agencies 
involved in import and export administration ." (Turkey, TN/TF/W/45)   
 
Technical Assistance and Capacity Building  
• See reference to input on TA&CB by Peru in section A:1.  
 
(h) Single Window/One-Time Submission 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Introduction of procedures for allowing one-tim e submission of import or export documentation 
to one authority (...) (including coordinating the timing and place of physical inspections among 
the relevant authorities to the extent possible) ". (Japan, Mongolia, Chinese Taipei and Peru,  
TN/TF/W/17) 
 
• "Acceptance of single documentary submission of  import or export docum entation requirements 
in cases of repeated transactions of same produc ts; Exemption of documentary submissions for 
each importation or exportation should be permitted ". (Japan, Mongolia, Chinese Taipei and 
Peru,  TN/TF/W/17) 
 
• "... Members should establish a 'single window', wh ich would act as a clearinghouse for all 
documents and data submission" so that traders would need "to submit data only once on the basis of streamlined document formats" with the 'single window' agency administrating all 
information on the document " (Korea, TN/TF/W/18) 
 
• "Recommendation to establish a single-window mec hanism at borders or ports with efficient 
computer back-up " (Peru, TN/TF/W/30) 
 
• "... efforts toward the one-stop service cleara nce/release facilities through inter-agency 
coordination, plus remote filing and loca l clearance facilitates, are crucial. "  (...) "... should 
consider whether rules could be developed to en sure that the activities and requirements of all TN/TF/W/43/Rev.1 
Page 36  
 
agencies present at borders are coordinated in a manner designed to facilitate trade. " (...)  " An 
agreement on trade facilitation may cover provis ions on a Single Window approach whereby 
Members gradually undert ake necessary measures. " (Turkey, TN/TF/W/45). 
 
• "Progressive implementation of the principle of a single, one-time presentation to one agency, 
normally the customs, of all documentation and data requirements for export or import, subject 
to any exceptions to be identified ." (European Communities, TN/TF/W/46)  
 
• See also reference to input by Canada in TN/TF/W/20 as reflected in section J:1. 
 Suggested Approach/Means
 
 
• "Goods could then be released from the border and customs control as quickly as possible on the 
basis of presentation and acceptance of appropria te documents and data. Also, making maximum 
use of a data set, across various border agencies of a country, would be useful. This approach 
also lends itself readily to electronic technology  by setting up a computer system interface with 
other agencies." (Turkey, TN/TF/W/45). 
 Built-in Exception(s)/Flexibility
  
 
• Coordination of physical inspections among relevant agencies " ... to the extent possible ... " 
(Japan, Mongolia, Chinese Taipei and Peru,  TN/TF/W/17) 
 
• "Exemption of documentary submissions for ea ch importation or exportation should be 
permitted ". (Japan, Mongolia, Chinese Ta ipei and Peru,  TN/TF/W/17) 
 
• Goods released from border and customs control " as quickly as possible "... . Single Window 
approach whereby Members " gradually " undertake necessary measures. (Turkey, TN/TF/W/45). 
 
• "Progressive " implementation of the principle of  a single, one-time presentation of 
documentation and data to one agency " subject to any exceptions to be identified ." "This should 
be a best endeavour provision and the commitm ent would be to making progressive efforts, 
rather than to any fixed deadline ." "Flexibility will be needed – especially for some developing 
countries...  " (European Communities, TN/TF/W/46) 
 Special and Differential Treatment 
 
 
• "...developing countries may require a longer p eriod of time to institute these measures ." (Korea,  
TN/TF/W/18). 
 
• See references to input on S&D by Japan, M ongolia, Chinese Taipei and Peru in section G:1:b 
and by the European Communities in section H:1:a.    
 
Technical Assistance and Capacity Building  
 
• "... the operation of a 'single window' (....) may require training of their officials.  International 
organizations may hold training sessions for officials  from the less experienced Members.  These 
training sessions should include short seminars to familiarize officials with key concepts; and 
appropriate apprenticeships where officials from  less experienced Members can work at the 
agencies of the more experienced Members and gain practical experience.  As the deepening of 
human capital requires time, developing countri es may require a longer period of time to 
institute these measures.  Individual Members may have roles to play in the aforesaid training 
sessions as well ."  (Korea, TN/TF/W/18)  TN/TF/W/43/Rev.1 
 Page 37 
 
 
 
• See also references to input on TA&CB by Peru in section A:1 and by the EC in section H:1:a.  
 
(i) Elimination of Pre-Shipment Inspection  
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Elimination of Pre-Shipment Inspection Arrangements. " (European Communities, TN/TF/W/46) 
 
Suggested Approach/Means  
 
• "Members set a deadline for the elimination of PSI where it substitutes for functioning customs 
services, and use the time available to ensure that the domestic customs administrations become 
more fully functional and PSI progressively phased  out. The EC also suggests that during the 
transition period Members commit not to introduce new PSI arrangements ." (European 
Communities, TN/TF/W/46). 
 Special and Differential Treatment
 
 
• See reference to input on S&D by the Eur opean Communities listed in section H:1:a.  
 Technical Assistance and Capacity Building
 
 
• See reference to input on TA/CB by the Eu ropean Communities listed in section H:1:a.  
 
(j) Phasing Out Mandatory Use of Customs Brokers 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Non-discriminatory rules should apply in respect of  licensing of customs brokers, together with 
an undertaking to phase out over time any re quirements for the mandatory use of customs 
brokers . " (European Communities, TN/TF/W/46) 
 Special and Differential Treatment
 
 
• See reference to input on S&D by the Eur opean Communities listed in section H:1:a.  
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA/CB by the Eu ropean Communities listed in section H:1:a.  
 
I. CONSULARIZATION  
1. Prohibition of Consular Transaction Requirement TN/TF/W/43/Rev.1 
Page 38  
 
 Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Prohibition of requiring consular  transactions, including cons ularization-related fees and 
charges, in connection with the importation of goods ." (Uganda and the United States, 
TN/TF/W/22). 
 
• "Practices such as the levying of "consular f ees" or "consular invoices" and the like should be 
discontinued ." (European Communities and Australia, TN/TF/W/23) 
 
• " .... we often hear complaints from traders about high fees for consular invoices and certificates 
charged by importing Members ." (Chinese Taipei, TN/TF/W/25) 
 
• "Members could also agree to abolish documentation requirements such as demands for consular 
invoices (...)." (New Zealand, Norway and Switzerland, TN/TF/W/36) 
 
• "Convergence of official controls in a "one-stop shop ". Where documentary or physical 
verification of consignments by more than one agency is necessary this should be carried out at a 
single place and one time only, to the extent possible, and at hours that meet the needs of traders ." (European Communities, TN/TF/W/46) 
 Special and Differential Treatment
 
 
• "Examination could take place on whether appropriate transition mechanisms would be 
necessary for addressing particular individual need associated with an existing consularization 
requirement ." (Uganda and the United States, TF/TF/W/22) 
 
Technical Assistance and Capacity Building  
 
• An assessment should be made " whether implementation of the proposal would require technical 
assistance ". (Uganda and United States, TN/TF/W/22)  
 
• See also reference to input on TA&CB by New Zealand, Norway and Switzerland in 
section H:1:c.  
 J. B
ORDER AGENCY COORDINATION  
1. Coordination of Activities and Requirements of all Border Agencies 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Measures could focus on the following objectives: (I) the compatibility or standardization of 
import/export data requirements of various agenc ies so as to allow importers and exporters to 
present all required data to only one border agency (...);  (II) the coordination of procedures and 
formalities, including agreements (across bord ers if necessary) that (i) ensure cooperation  TN/TF/W/43/Rev.1 
 Page 39 
 
 
between customs authorities and other interested agencies on coordinating border controls and 
(ii) establish technical and operational measures to  regulate the functioning of integrated border 
controls (e.g., controls through a single, s hared physical infrastructure in which the 
neighbouring countries’ customs services operate side by side)."  (Canada, TN/TF/W/20) 
 
• "Establishment of border control cooperation a nd coordination mechanisms between the various 
authorities at Members' entry and exit points ". (Peru, TN/TF/W/30) 
 
• "Convergence of official controls in a "one-stop shop ". Where documentary or physical 
verification of consignments by more than one agency is necessary this should be carried out at a 
single place and one time only, to the extent possible, and at hours that meet the needs of 
traders ." (European Communities, TN/TF/W/46) 
 
• See also Norway’s input on border agency cooperation contained in document TN/TF/W/48. 
 
Built-in Exception(s)/Flexibility   
 
• One stop-shop " to the extent possible ". (European Communities, TN/TF/W/46) 
 
Special and Differential Treatment  
 
• "Special and differential treatment provisions re flecting the specific circumstances of individual 
Members could be incorporated within commitm ents, for example through provisions for 
progressive implementation ." (Canada, TN/TF/W/20) 
 
• See reference to input on S&D by the Eur opean Communities listed in section H:1:a.  
 Technical Assistance and Capacity Building
 
 
• "Technical assistance efforts in training and admin istration of Customs can include elements 
focusing on ways to improve coordination and  reduce duplication among border agencies...."  
(Canada, TN/TF/W/20) 
 
• See also reference to input on TA&CB by Peru in section A:1 and by the European Communities 
in section H:1:a. 
 K. R
ELEASE AND CLEARANCE OF GOODS  
1. Expedited/Simplified Release and Clearance of Goods 
(a) Pre-Arrival Clearance 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Clearance in advance of arrival enable [ing]  importers to file their entries prior to the arrival of 
merchandise at the port of entry. Importers may claim their goods immediately after importation, 
so long as they are not selected for document review or physical examination ". (Chinese Taipei, 
TN/TF/W/10) 
 TN/TF/W/43/Rev.1 
Page 40  
 
• "Introduction of procedures for accepting and exa mining documents prior to the arrival of 
goods..."  (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17) 
 
• Introduce and utilize pre-arrival processing (Korea, TN/TF/W/18) 
 
• "Establishment of disciplines on  (....) pre-clearance  (...) of goods. " (Peru, TN/TF/W/30) 
  
• "A commitment by each member to introdu ce simplified customs release and clearance 
procedures including the possibility of: pre-arrival processing of documentation .... " (European 
Communities, TN/TF/W/46) 
 
• See also reference to pre-arrival systems in Turkey' submission TN/TF/W/45, page 4. 
 
Built-in Exception(s)/Flexibility   
 
• "... adopt these measures as soon as th ey are feasible for each Member ". (Korea, TN/TF/W/18) 
 
Special and Differential Treatment  
 
• See reference to input on S&D by the European Communities in section H:1:a. 
 
Technical Assistance and Capacity Building  
 
• See references to input on TA&CB by Korea in section H:1:d., by Peru in section A:1 and by the 
European Communities in section H:1:a. 
 (b) Expedited Procedures for Express Shipments 
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "The handling of express consignments can be  simplified by using as a reference the WCO 
Customs Guidelines for Express Consignments " (Chinese Taipei, TN/TF/W/10, further elaborated 
and explained in TN/TF/W/44, recommending (a) " De minimis threshold values: Consignments 
may be divided into four categories for th e purpose of granting immediate release: (i) 
correspondence and documents without commercial valu e; (ii) low value consignments for which 
no duties and taxes are collected; (iii) low value dutiable consignments, and (iv) high value 
consignments; (b) Simplified declaration of low- value shipments:  A simplified goods declaration 
containing the necessary information required by Customs should be allowed, especially for low 
value consignments. (c) Risk management:  Cust oms are encouraged to examine suspicious 
consignments based on risk management techniques.  (d) Periodic declaration:  Customs may set 
up special procedures for authorized persons, such as periodic goods declaration, in order to 
further facilitate the release/clearance of hi gh value consignments. (e) Financial guarantees:  
Customs may institute expeditious release/clear ance procedures without payment of customs 
duties, provided operators conform to relevant  Customs requirements and provide financial 
guarantees. (f) Flexible customs hours of operation:  Customs may allow the release/clearance of 
consignments to take place outside Customs offi ces’ normal business hours if the level of business 
so justifies. ") 
 
• "Provide specific expedited pro cedures for express shipments " (United States, TN/TF/W/15).  TN/TF/W/43/Rev.1 
 Page 41 
 
 
 
• "Establishment of specific procedures applicable to express shipments in order to facilitate trade 
in these goods without interfering with customs control " (Peru, TN/TF/W/30) 
 
• "... an agreement on trade facilitation should prom ote the widespread implementation of the 
procedures of the WCO on Express Consignments " as the  "international standard procedures for 
clearance of express goods. " (Turkey, TN/TF/W/45) 
 
Suggested Approach/Means  
 
• "... commitment to provide separate expedited proce dures, including individual elements such as 
providing for import data being submitted in advance of arrival of goods, an absence of weight 
or value restrictions on what is considered "express", the availability under normal 
circumstances to secure rapid release, and the av ailability of "de minimis" procedures for low 
value shipments ." (United States, TN/TF/W/15)  
 
Special and Differential Treatment  
 
• ".. assess appropriate needs for transition periods and develop time lines setting out elements 
needed for full implementation . (....) establish appropriate trans ition mechanisms to address 
particular needs ." (United States, TN/TF/W/15)  
 
Technical Assistance and Capacity Building  
 
• "... promising for private sector participa tion in technical assistance efforts. " (United States, 
TN/TF/W/15) 
 
• See also reference to input on TA&CB by Peru in section A:1. 
 
(c) Risk Management/Analysis, Authorized Traders 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• Apply risk management techniques, minimizing cust oms interventions in the flow of legitimate 
goods (Chinese Taipei, TN/TF/W/10)  
 
• "Conduct examination and inspection based on risk management ." "... introduce simplified 
import and export formalities for authorized trade rs which have high level of compliance with 
trade related laws and regulations ." (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17) 
 
• Introduce and use risk assessment and management procedures (Korea, TN/TF/W/18) 
 
• "Establishment of disciplines on the app lication of risk assessment criteria ... " (Peru, 
TN/TF/W/30) 
  
• "... use of risk management techniques in customs clearance ..."  (Turkey, TN/TF/W45) 
 TN/TF/W/43/Rev.1 
Page 42  
 
• "Use of risk analysis methods based, as appropria te, on relevant international standards and 
practices . (...) In addition, it would be useful if Members were to make a commitment to introduce 
systems of authorized traders  (...)" (European Communities, TN/TF/W/46) 
 
• Use risk management and risk analysis as defined in the WCO Revised Kyoto Convention 
Guidelines. " Establishment of a risk management pla tform by adopting advanced information 
technology ." Classify enterprises " into different risk levels upon th eir compliance records with 
customs " and treat them " differently in terms of providing customs facilitation ." (China and 
Korea, TN/TF/W/49) 
 
• See also input on risk management contained in TN/TF/W/42 (Japan). 
 
Suggested Approach/Means   
 
• "Risk analysis procedures should not be used as, or have the effect of creating, disguised 
obstacles to trade. They should be objective and applied for legitimate purposes ." (...) Systems of 
authorized traders should use " transparent, objective and non-discriminatory criteria. Such 
systems should not exclude the participation of small- and medium-sized enterprises. " (European  
Communities, TN/TF/W46) 
 
• "Primary customs data including classification, valuation, origin of the goods, incorporated with 
selected data from other border agencies or trade authorities, can be gathered into the platform 
system.  The information can be shared not only  by Customs officers involved in risk management 
but also by those in relevant bor der agencies and trade authorities ." (...) " Based upon the 
collection of clearance data and other relevant  information, Customs officers at the risk 
management unit should analyze the available data and arrange for the appropriate customs 
operation accordingly.  With the purpose of exp editing Customs clearance, different treatments 
should be granted to commodities and traders classified at different risk levels ." (China and 
Korea, TN/TF/W/49) 
 
Built-in Exception(s)/Flexibility   
 
• ".... adopt these measures as soon as they are feasible for each Member " (Korea, TN/TF/W/18) 
 
• " ... risk management techniques should strike a balance between trade facilitation and border 
control requirements. " (Turkey, TN/TF/W/45) 
 
• Risk analysis methods based on relevant international standards and practices " as appropriate " 
(European Communities, TN/TF/W/46) 
 
• The categorization of enterprises into different risk levels " may be adjusted according to their 
future compliance of customs laws and regulations ." (China and Korea, TN/TF/W/49) 
 Special and Differential Treatment 
 
 
• "Considering the difficulties that developing Me mbers may confront in implementing risk 
management, longer period and other necessary  flexibilities should be granted to these 
developing Members in the implementation of th e relevant rules that may result from the 
negotiations ." (China and Korea, TN/TF/W/49) 
 
• See also references to input S&D by the Eu ropean Communities listed in section H:1:a. 
 
  TN/TF/W/43/Rev.1 
 Page 43 
 
 
Technical Assistance and Capacity Building  
 
• "..with the proper technical assistance and capacity building support, developing and east-
developed countries will be able to enjoy the benefits from such measures ." (Korea, 
TN/TF/W/18) 
 
• "Members, especially developing and least-developed Members, should identify their difficulties, 
requirements and priorities in implementi ng risk management through self-assessment. 
Developed Members and relevant international organi zations should work out practical ways to 
assist these Members in this process and help develop their risk management projects. Members 
should share their useful experi ence accumulated in implementi ng risk management techniques.  
Developed Members should make special contribution in this regard ." (China and Korea, 
TN/TF/W/49) 
 
• See also references to input on TA&CB by  Peru in section A:1 and by the European 
Communities in section H:1:a. 
 (d) Post-Clearance Audit 
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main measure(s) proposed  
 
• "Under the post-clearance audit system, Customs may first release most of the consignments, and 
then conduct a thorough review of the documen ts of selected consignments after release ". 
(Chinese Taipei, TN/TF/W/10). 
 
• Introduce and use post-entry auditing (Korea, TN/TF/W/18) 
 
• "Establishment of disciplines on the application of  (....) post-clearance control of goods. 
Members will be required to grant sufficient  authority to customs administration support 
institutions to safeguard the audit function and effective post-clearance control of goods ." (Peru, 
TN/TF/W/30) 
 
• "Customs should carry out necessary post-clea rance audit on the account books, vouchers, 
commercial documents, customs declaration form s and other trade-related information of 
enterprises upon the risk analysis results.  The out come of post-clearance audit should be fed 
back timely to relevant Customs officers involved in clearance procedures to take further action 
in order to ensure effective customs control ."  (China and Korea, TN/TF/W/49) 
 Built-in Exception(s)/Flexibility
  
 
• ".... adopt these measures as soon as they are feasible for each Member ". (Korea, TN/TF/W/18) 
 Special and Differential Treatment
 
 
• See reference to input on S&D by China and Korea in section K:1:c. 
 
Technical Assistance and Capacity Building  
 TN/TF/W/43/Rev.1 
Page 44  
 
• See also references to input on TA&CB by Peru in  section A:1 and by China and Korea in section 
K:1:c. 
 
(e) Separating Release from Clearance Procedures  
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• "... WTO Members consider commitments on the release of goods from Customs prior to payment 
of duties in cases where a trader provides sufficient  guarantees in the form of collateral security 
or some other appropriate instrument with respect  to the ultimate payment of duties and taxes, 
under circumstances such as the following: (i) where delays are encountered in completion of 
final clearance procedures (as in cases awaiti ng a decision on the correct tariff classification); 
(ii) where goods are imported to fulfil a specific pur pose and subsequently duty-paid or exported 
after use (as in cases where there is authorizat ion to import goods for "inward processing" 
without payment of duties and taxes, providing the finished goods are subsequently exported )." 
(Australia and Canada, TN/TF/W/19) 
 
• "Maintain a system by which goods may be relea sed from the custody of customs before final 
payment of duties or resolution of customs matters (such as classification or customs valuation), 
utilizing as necessary a guarantee as a surety, bond, or deposit ". (United States, TN/TF/W/21) 
 
• "Possibility of establishing an enhanced customs clear ance system with provisions on the security 
(bonds, financial guarantees, etc.) or other form s of collateral required to ensure that the 
obligations of importers, warehouse operators or international goods carriers towards the 
customs authorities are properly discharged ".  (Peru, TN/TF/W/30) 
 
• See also reference to the EC's input on release upon posting of a guarantee in section E:2.  
 
Suggested Approach/Means  
 
• "A trader who wishes to ask for the release of a given good prior to payment must post a security 
instrument with the Customs authorities. A secu rity can be in the following forms: cash, a 
certified cheque, a transferable bond issued by the Government or an approved financial 
institution, or a surety bond issued by an approved issuer.  Upon final determination of the 
amount of duty or char ges payable, the Customs authorities seek payment from the trader.  If the 
trader cannot and will not fulfil its obligations, the Customs authorities can obtain payment from 
the security instrument. Bonds could be limite d to a single transaction or cover several 
transactions, including importations across the customs territory (continuous bonds).  Bonds may 
also be employed for an expanded range of uses to meet a variety of import circumstances.  As an 
example, surety bonds may include such uses as  immediate clearance/delivery in the case of 
express shipments ". (Australia and Canada, TN/TF/W/19)  
 
Special and Differential Treatment  
 
• "Special and differential treatment provisions re flecting the specific circumstances and capacity 
to deliver collateral security services in indivi dual Members could be incorporated within 
commitments, for example through prov isions for deferred implementation " (Australia and 
Canada, TN/TF/W/19). 
  TN/TF/W/43/Rev.1 
 Page 45 
 
 
• "Diagnostic tools should be utilized to assess the unique situation of each individual Member 
regarding implementation of the proposed commitm ent.  Such an undertaking can identify needs 
and priorities, and lead to appropr iate and workable transition periods combined with assistance 
targeted at individual situations ". (United States, TN/TF/W/21) 
 Technical Assistance and Capacity Building
 
 
• "Technical assistance efforts in training and admin istration of Customs can include elements 
focusing on ways to improve revenue collection and enforcement of Customs laws, including 
through systems allowing for colla teral or monetary securities ". (Australia and Canada, 
TN/TF/W/19) 
 
• See also reference to input on TA&CB by Peru in section A:1. 
 
(f) Other Measures to Simplify Customs Release and Clearance 
Main GATT Article(s) Concerned  
 
• Article VIII  
 
Main Measure(s) Proposed  
 
• "... rapid  release procedures based, for example, on th e submission of a simplified document and 
mechanism for post-release reconciliation of  documentation and duties payable; the  possibility 
of customs clearance or relevant export contro l at an importer's or exporter's premises; and the 
possibility of periodical audit and duty payment  rather than duty payment on the basis of 
individual transactions."  (European Communities, TN/TF/W/46) 
 Special and Differential Treatment
 
 
• See reference to input on S&D by the Eur opean Communities listed in section H:1:a.  
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA/CB by the Eu ropean Communities listed in section H:1:a.  
 
2. Establishment and Publication of Av erage Release and Clearance Times 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• Publication of " standard processing period for major trade procedures " (Japan, Mongolia, 
Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• "Members establish and make publicly availabl e the average time taken for clearing and 
releasing of goods "  (Korea, TN/TF/W/18) 
 
• "Establishment of a time limit for customs release ..." (Turkey, TN/TF/W/45) 
 TN/TF/W/43/Rev.1 
Page 46  
 
• "... each Member would  establish and agree progressively to reduce its domestic standard 
processing times for goods release and clearance, based on a common standard such as the 
WCO Time Release Study. (...) Publication of standard processing times would ensure that such 
times are in the first place established,  and then efforts made to reduce them ." (European 
Communities, TN/TF/W/46) 
 
• See also the reference to EC proposal TN/TF/W/ 6 in section A.1., first bullet, element (vii).  
 
Suggested Approach/Means  
 
• "Through the WCO Time Release Study: Guide to Measure the Time Required for the Release of 
Goods, the WCO has guidelines in place to help (...) measure the time required for releasing and 
clearing of goods. (...) WTO Members may agree to make such measurements public. (...) 
Members may agree to a provision that, in case s where the release takes  longer than the average 
time, traders would have the right to ask the customs authority the reason why the processing 
time for their goods is longer ." (Korea, TN/TF/W/18) 
 
• "... the WCO Time Release Study can be utilized ." (Turkey, TN/TF/W/45) 
 
Built-in Exception(s)/Flexibility   
 
• "If there are irregularities in shipment or exc eptional circumstances occur, Members would still 
retain the right to delay clearing of goods ".  (Korea, TN/TF/W/18) 
 
• "... the variable durations of conformity assessme nt tests and special conditions at the border, 
which pose outstanding security risks, should be taken into consideration in declaring release 
time standards ." (Turkey, TN/TF/W/45) 
 
Special and Differential Treatment  
 
• See reference to input on S&D by the European Communities listed in section H:1:a 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA/CB by the Eu ropean Communities listed in section H:1:a. 
 
L. TARIFF CLASSIFICATION  
1. Objective Criteria for Tariff Classification 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 Main Measure(s) Proposed
 
 
• Require objective criteria for the tariff classification of goods. (New Zealand, TN/TF/W/24) 
 
• "Requirement to apply objective criteria for tariff classification of goods ." (European 
Communities, TN/TF/W/46). 
 
 
  TN/TF/W/43/Rev.1 
 Page 47 
 
 
Suggested Approach/Means  
 
• "... requiring the use of objective tests, and (...) requiring Members to adopt the World Customs 
Organization's Convention on the Harmonized Comm odity Description and Coding System ('the 
HS Convention')  "... establish criteria that classification d ecisions and any necessary tests should 
satisfy, such as objectivity, scientific basis, wide acceptance and impartiality ." (New Zealand, 
TN/TF/W/24.)  
 
• "This could be achieved through the use for all tr ade by all Members of the WCO HS Convention 
(...)." (European Communities, TN/TF/W/46). 
 
Built-in Exception(s)/Flexibility  
 
• Application of an objective test only " where it is otherwise not possible to accurately determine 
the classification of a product ." (New Zealand, TN/TF/W/24)  
 
Special and Differential Treatment  
 
• See reference to input on S&D by the European Communities listed in section H:1:a  
 
Technical Assistance and Capacity Building  
 
• "For those Members implementing [the HS Convention] for the first time, esp ecially LDCs, some 
technical assistance may be needed ." (New Zealand, TN/TF/W/24)  
 
• See also reference to input on TA/CB by th e European Communities listed in section H:1:a  
 
M. MATTERS RELATING TO GOODS TRANSIT  
1. Strengthened Non-Discrimination 
Main GATT Article(s) Concerned  
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Ensuring non-discrimination between modes of trans port used for transit of goods, the origin or 
destination of goods in transit, carriers of goods  in transit, the route chosen and the particulars 
of the goods themselves. This is without prej udice to the commitments in force involving 
landlocked Members. Transit Me mbers are encouraged to pr ovide landlocked developing 
Members with national treatment."  (Bolivia, Mongolia, Paraguay, Kyrgyz Republic and Japan, 
TN/TF/W/28) 
 
• "Ensure non-discrimination between means of trans port, between carriers and between types of 
consignment in relation to transit procedures, in cluding with regard to fixed installations which 
themselves are capable of moving goods, such as pipelines ." (European Communities and 
Paraguay, TN/TF/W/35) TN/TF/W/43/Rev.1 
Page 48  
 
 Suggested Approach/Means
 
 
• "Any restrictions, controls or requirements must  pursue a legitimate public policy objective, be 
proportionate and be applied uniformly ". (European Communities and Paraguay, TN/TF/W/35) 
 Special and Differential Treatment
 
 
• "... granting a transition period in accordance with developing Members' implementation 
capacity or support/assistance based on th e coordination among relevant international 
organizations (IMF, OECD, UNCTAD, WCO and World Bank) may be taken into consideration. 
In addition, enabling developing Members to c onsult the implementation capacities together with 
experts from relevant international organizations  may be useful meas ures for Members to 
consider ". (Bolivia, Mongolia, Paraguay, Ky rgyz Republic and Japan, TN/TF/W/28)9 
 
• "..... take fully into account the prin ciple of special and differential treatment in the results of the 
negotiations and to make such treatm ent precise, effective and operational ." (European 
Communities and Paraguay, TN/TF/W/35)10 
 
Technical Assistance and Capacity Building  
 
• "...the following suggestions could be taken into  account, based on the collaborative efforts 
among relevant international organizations, including the IMF, OECD, UNCTAD, WCO and the 
World Bank : (i) Improving measures to ensure impartial implementation of provisions and 
procedures in force;  (ii) Improving border operations and cooperating to fight against illicit 
trade; (iii) Exchanging experiences on techniques to im prove the control of bulk cargoes;  (iv) 
Conducting studies on transit related conditions with the aim of finding a way to minimize transit 
costs;  and  (iv) Transferring technology and information to reduce the costs.  (Bolivia, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28)11 
 
• "The provision of technical assistance and support for capacity building is likely to be necessary 
for some developing countries to implemen t some of the above proposed commitments " 
(European Communities and Paraguay, TN/TF/W/35)12 
 
2. Disciplines on Fees and Charges  
(a) Publication of Fees and Charges and Prohibition of Unpublished ones  
Main GATT Article(s) Concerned  
 
• Article V 
                                                      
9 This reference to S&D treatment is meant to appl y to all transit-related measures proposed by those 
countries and is only listed here to avoid unnecessary repetition.   
10 This reference to S&D treatment is meant to appl y to all transit-related measures proposed by those 
countries and is only listed here to avoid unnecessary repetition.  
11 This reference to TA&CB treatment is meant to apply to all transit-related measures proposed by 
those countries and will only be listed here to avoid unnecessary repetition.   
12 This reference to TA&CB treatment is meant to apply to all transit-related measures proposed by 
those countries and is only listed here to avoid unnecessary repetition.   TN/TF/W/43/Rev.1 
 Page 49 
 
 
 Main Measure(s) Proposed
 
 
• "... publication and broad diffusion of fees and c harges imposed in respect of transit and 
prohibiting the collection of fees and charges with no legal basis ". (Bolivia, Mongolia, Paraguay, 
Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "A number of proposals already submitted (...), including with regard to the publication of 
information and requirements for predictability (....) are relevant and should apply to transit ." 
(European Communities and Paraguay, TN/TF/W/35) 
 
Suggested Approach/Means  
 
• "Officials in charge must exhibit the legal in strument by which these fees and charges are 
imposed, when requested by a user. " (Bolivia, Mongolia, Paraguay, Kyrgyz Republic and Japan, 
TN/TF/W/28) 
 (b) Periodic Review of Fees and Charges 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Periodic self-review of the appropriateness of the amount and the number of fees and charges 
imposed in connection with transit ."  (Bolivia, Mongolia, Paraguay, Kyrgyz Republic and Japan, 
TN/TF/W/28) 
 Suggested Approach/Means
 
 
• "For this purpose, a permanent review me chanism, such as a commission formed by 
representatives of the sectors in volved, could be encouraged ". (Bolivia, Mongolia, Paraguay, 
Kyrgyz Republic and Japan, TN/TF/W/28) 
 
(c) More Effective Disciplines on Charges for Transit 
Main GATT Article(s) Concerned  
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Agree on more effective GATT Article V disciplines  on charges for transit.  Proposals already 
submitted to the Negotiating Group in relation to GATT Article VIII rules on fees and charges 
could be a basis for elaborating parallel prov isions on charges for transit.  Members could 
consider how to ensure that all char ges for transit are effectively covered ." (European 
Communities and Paraguay, TN/TF/W/35) 
 
• "... the objective remains the elimination of transit fees and charges, where it cannot be 
associated to services rendered . (...)" Ensure, " through appropriate measures that rules 
regarding transit and connected activ ities are executed in accordan ce with the mandate. This is 
particularly accurate in relation with the l evy of unpublished new or modified fees and charges TN/TF/W/43/Rev.1 
Page 50  
 
pertaining to transit ." (Paraguay, Rwanda and Switzerland,  TN/TF/W/39, listed in the "Common 
Features" section of their proposal) 
 Suggested Approach/Means
 
 
• "Coordination platforms also play an important ro le in ensuring through appropriate measures 
that rules regarding transit and connected activ ities are executed in accordance with the 
mandate ". (Paraguay, Rwanda and Switzerland, TN /TF/W/39, "Common Features" section)  
 
Special and Differential Treatment  
 
• "The extent and the timing of entering into commitm ents shall be related to the implementation 
capacities of developing and least-developed Members .13" (Paraguay, Rwanda and Switzerland, 
TN/TF/W/39)  
 Technical Assistance and Capacity Building
 
 
• "The implementation of these proposals will, in many cases require that technical and financial 
assistance be extended to developing countries, most especially the least developed of them ..." 
(...) "... Switzerland will make every effort to ensure suppor t and assistance directly related to the 
nature and the scope of the commitments on order to allow implementation.  (....) The modalities 
and funding for such technical assi stance needs to be further explored .14" (Paraguay, Rwanda and 
Switzerland, TN/TF/W/39.)  
 (d) Periodic Exchange Between Neighbouring Authorities 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Periodic meeting of neighbouring authorities w ith the aim to discuss new fees and charges 
imposed in connection with transit as well as thei r modification, prior to their entering into 
force ." (Bolivia, Mongolia, Paraguay, Kyrg yz Republic and Japan, TN/TF/W/28) 
 
3. Disciplines on Transit Formalities and Documentation Requirements   
(a) Periodic Review 
Main GATT Article(s) Concerned  
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Periodically self-review transit formalities [and] transit documentation requirements  based on 
comments from the private sector and other parties. " (Bolivia, Mongolia, Paraguay, Kyrgyz 
Republic and Japan, TN/TF/W/28) 
                                                      
13 This reference to S&D treatment is meant to appl y to all transit-related measures proposed by those 
countries and is only listed here to avoid unnecessary repetition.   
14 This reference to TA&CB treatment is meant to apply to all transit-related measures proposed by 
those countries and is only listed here to avoid unnecessary repetition.     TN/TF/W/43/Rev.1 
 Page 51 
 
 
 
• Members " be obliged to review their transit procedu res to ensure that border requirements for 
goods in transit are minimized as much as possible " (Korea, TN/TF/W/34) 
 Suggested Approach/Means
 
 
• "... Members may consider reducing documentary and data requirements for goods in transit.  In 
particular, Members may use a commercial or tr ansport document (e.g., commercial invoice, 
packing list, etc.) as the descriptive part of the goods declaration.  The commercial or transport 
document may even be accepted as the goods declaration for the consignment concerned.  Such 
usage of commercial or transport document is  recommended in the Revised Kyoto Convention ". 
(Korea, TN/TF/W/34) 
 Build-In Exception(s)/Flexibility
 
 
• Minimize border requirements for transiting goods " as much as possible " (Korea, TN/TF/W/34) 
 
Technical Assistance and Capacity Building  
 
• To allow for the required review of document ary requirements and fees for transiting goods, 
"assistance from appropriate international organi zations, notably the WCO, could be helpful and 
appropriate, and such organizations may also prese nt best practices that developing countries 
can easily adopt and introduce. " (Korea, TN/TF/W/34). 
 (b) Reduction/Simplification 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Maintain reasonable transit formalities, [and]  transit documentation requirements with a view 
to minimizing unnecessary delays or restrictions on traffic in transit ." (Bolivia, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "Simplification of customs formalities and increased use of electronic and interconnection media 
for the inspection of goods upon entry to, at subsequent stops within, and on exit from a customs 
territory  .... ". (Peru, TN/TF/W/30) 
 
• "Simplify and standardize documentation, data requirements and procedures applied to goods 
and means of transport in transit. A number of proposals already submitted to the Negotiating 
Group, notably in relation to GATT Article V III, are relevant. These include pre-arrival 
processing of transit documents, the use of commer cially available information and data, risk 
management, authorized trader schemes, the estab lishment of "single windows", and time release 
measures ."  (European Communities and Paraguay, TN/TF/W/35) 
 
• "Simplified procedures for authorized traders. (...) Development and implementation of 
automated and internationally standardized procedures for the receipt and submission of 
information on goods, means of transport and persons  prior to their arrival at the border post to 
enable in-advance selection and risk a ssessment by the competent authorities ". "Special 
procedures for transit that consist of separat e physical lines for border crossing and simplified TN/TF/W/43/Rev.1 
Page 52  
 
border formalities " (Paraguay, Rwanda and Switzerla nd, TN/TF/W/39, "Common features" 
section) 
 (c) Use of International Standards 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Use of international standards applied in most  WTO Members to the extent possible, where 
other relevant international organizations alre ady have set up international standards, with a 
view to minimizing unnecessary delays or restrictions on traffic in transit ." (Bolivia, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "Promotion of the use of international instruments relating to customs transit, including the 
possibility of acceding to such  instruments, where applicable ".  (Peru, TN/TF/W/30)  
 
• "....give careful consideration to the possibility of  acceding to international instruments relating 
to Customs transit if they are in a position to im plement them. If this is not possible, when 
drawing up bilateral or regional agreements with  a view to setting up international Customs 
transit procedure, they should consider the Standar ds and Recommended Practices of Annex E of 
the Revised Kyoto Convention of 1999 ." (Paraguay, Rwanda and Switzerland, TN/TF/W/39). See 
also their input under the "Common Features" section of their proposal: " The contracting parties 
agree on common customs documentation and procedures of the kind of introducing simplified 
documents that are aligned to international standards (...)". The section also makes reference to 
"Harmonisation of vehicle and loading requiremen ts, as well as the recognition by the 
contracting parties of internationa l or other agreed vehicle insurances  ..."  
 
• See also the related EC proposal in TN/TF/W/35 as reflected in section M:3:b.  
 
Built-in Exceptions/Flexibility  
 
• Use of international standards " to the extent possible " (Bolivia, Mongolia, Paraguay, Kyrgyz 
Republic and Japan, TN/TF/W/28) 
 
• Promotion of the use of international instruments relating to transit " where applicable " (Peru, 
TN/TF/W/30). 
 (d) Promotion of Regional Transit Arrangements  
Main GATT Article(s) Concerned
 
 
• Article V 
 Main Measure(s) Proposed
 
 
• "Consideration could be given to providing guidance on the main elements of regional transit 
and their proper implementation and improving reg ional co-operation on transit.  WTO Members 
could also envisage provisions to take acc ount of international standards and instruments, 
including when drawing up bilateral or regional instruments " (European Communities and 
Paraguay, TN/TF/W/35)  TN/TF/W/43/Rev.1 
 Page 53 
 
 
 
• " ... the promotion of regional transit arrangeme nts should be part of the clarification and 
improvement of GATT Article V ." (Paraguay, Rwanda and Sw itzerland, TN/TF/W/39, "Common 
Features" section) 
 
• "Apart from encouraging Members to cooperate  on a regional basis, the Negotiating Group 
could also consider the possibility of drawing up  a non-exhaustive list of elements that Members 
should endeavour to incorporate when negotia ting regional transit agreements.  For example, 
Members could discuss having, to the extent possibl e, harmonized road traffic regulations with 
regard to road signs, road transpor t permits, technical requirements of vehicles, inspection 
certificates and insurance, etc ., (...). In this connection , (...) in TN/TF/W/39, Paraguay et. al. have 
enumerated a number of common features in cert ain transit agreements which may be relevant 
(...) ". (Singapore, TN/TF/W/47)     
 Built-in Exceptions/Flexibility
 
 
• Harmonized road traffic regulations " to the extent possible " (Singapore, TN/TF/W/47) 
 Special and Differential Treatment
 
 
• "… recognize that least-developed countries and some developing countries may have difficulties 
implementing some of the proposals relating to Ar ticle V.  SDT should therefore be an integral 
part of any commitment in this area. In this connection, we note that the papers submitted on 
Article V contain specific proposals on SDT.  Furt her to these proposals, Members may also wish 
to discuss: (i) longer implementation time-frames for developing and least-developed countries; (ii) allowing developing and least-developed countr ies to implement, on a best-endeavour basis, 
the more onerous obligations resulting from the Arti cle V negotiations, including in the context of 
phased-in approaches ." (Singapore, TN/TF/W/47)   
 
(e) Simplified and Preferential Clearance for Certain Goods 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Introduction of a simplified and preferential treatmen t for perishable goods to be transited in a 
territory of a Member, in order for these goods to  be able to leave customs and control areas as 
soon as possible ". (Bolivia, Mongolia, Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "... accord to goods in transit that do not require transhipment less burdensome treatment than 
goods in transit that do require transhipment ." (Korea, TN/TF/W/34) 
 
• "Treatment of goods in transit is adapted to the ri sk involved and the special characteristics of 
goods, making a difference between "normal" goods, "dangerous goods",  "perishable goods" and 
"sensitive goods" that show particular risks to fraud (e.g. tobacco and alcohol). " (Paraguay, 
Rwanda and Switzerland, TN/TF/W/ 39, "Common Features" section) 
 
• "Members should employ risk management techniques that enable their authorities to 
concentrate inspection and monitoring activities on high-risk goods in transit, and facilitate the 
movement of low-risk goods in transit ." (Singapore, TN/TF/W/47)  
 TN/TF/W/43/Rev.1 
Page 54  
 
Suggested Approach/Means
 
 
• "If goods in transit do not involve transhipment, a simple goods declaration and a simple set of 
service fees are sufficient for transit procedures, fo r there is only a minimal risk that the goods 
may be released into the transit country, and the services that the transit country authorities 
provide would be small. (...) for transit goods that undergo transhipment, there may be a need for 
additional inspection and security measures to preve nt the smuggling of goods into the transit 
country or other illegal activities. In this re gard, it would seem reasonable for the transit 
countries to require a minimal amount of additio nal paperwork and service fees for transhipment 
goods in transit. (...) goods in transit without transhipmen t should be given more streamlined 
treatment than goods in transit with transhipment. (...) non-transhipment goods in transit be 
obliged by only the bare minimum requiremen ts with respect to paperwork and fees. For 
instance, a Member may choose not to require any  documents for goods in transit by sea that 
does not undergo transhipment, while requiring only a limited set of documents for goods in 
transit by sea that undergo transhipment such as inbound manifest, declaration form for 
unloading, and outbound manifest. (...) Reduc [e] the burdens and simplif [y]  procedures, such as 
inspection, data collecting, etc., for transit go ods, especially for goods in transit that do not 
undergo transhipment.. .". (Korea, TN/TF/W/34) 
 
Built-in Exceptions/Flexibility  
 
• Introduction of simplified and preferen tial treatment for perishable goods " as soon as possible " 
(Bolivia, Mongolia, Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 Special and Differential Treatment
 
 
• See reference to input in S&D by Singapore listed in section M:3:d.  
 
Technical Assistance and Capacity Building  
 
• See also reference to input on TA&CB by Korea in section M:3:a. 
 (f) Limitation of Inspections and Controls 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• " ... based on mutual trust between governments and federal governments amongst them, but also 
between the government of departure and its priv ate sector, the parties are limiting their physical 
inspection where these are warrant ed by the actual circumstances or risks. Border authorities 
avoid to carry out inspections and controls mo re than once over the same shipment, unless it is 
absolutely necessary. Also, usually no quality control and no veterinary, medicosanitary or 
phytosanitary inspection are imposed for goods in transit (except in cases where a risk of 
contamination exists)".  (Paraguay, Rwanda and Switzerla nd, TN/TF/W/39, "Common Features" 
section) 
   
 
   TN/TF/W/43/Rev.1 
 Page 55 
 
 
Built-in Exception(s)/Flexibility  
 
• No quality control and no veterinary, medicosanita ry or phytosanitary inspection for goods in 
transit  "except in cases where a risk of contamination exists".  (Paraguay, Rwanda and 
Switzerland, TN/TF/W/39, "Common Features" section) 
 (g) Sealing 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Identification of goods und er the transit procedure (...) to stop any fraudulent importation of 
goods. As a general rule, identification of these goods  is ensured by sealing. In addition to this 
classic function of seals, electronic seals have been developed to provide for the detection and 
tracking of trucks ." (Paraguay, Rwanda and Switzerland, TN/TF/W/39, "Common Features" 
section) 
 
Suggested Approach/Means  
 
• "Members may wish to consider Annex E, Standard 3 of the Revised Kyoto Convention that 
enumerates minimum requirements to be  met by Customs seals and fastening ." (Paraguay, 
Rwanda and Switzerland, TN/TF/W/ 39, "Common Features" section) 
 (h) Cooperation and Coordination on Documentation Requirements  
Main GATT Article(s) Concerned
 
 
• Article V 
 Main Measure(s) Proposed
 
 
• "Coordination of documentation requirements among all the authorities involved in traffic in 
transit, within each Member ". (Bolivia, Mongolia, Paraguay, Kyrgyz Republic and Japan, 
TN/TF/W/28) 
 (i) Monitoring 
Main GATT Article(s) Concerned
 
 
• Article V 
 Main Measure(s) Proposed
 
 
• Monitoring of transit arrangements to  ensure actual implementation.  " It is also important that the 
contracting parties do not enforce unilateral rul es and regulations affecting goods in transit 
where common regulations should prevail. It is recommended that all parties incorporate 
measures relating to transit into their arrangements."  (Paraguay, Rwanda and Switzerland, 
TN/TF/W/39, listed in the "Common Features" section of their proposal) 
  TN/TF/W/43/Rev.1 
Page 56  
 
Suggested Approach/Means
 
 
• "... appointment of national transit coordinators ", introduction of " performance indicators (e.g.,, 
target clearance times )", setting up of " public private partnerships to manage and monitor the 
arrangement ." The non-enforcement of unilateral rules a nd regulations affecting goods in transit 
would " need to be addressed in regular meetings be tween transit coordinators, or contracting 
parties. Coordination platforms also play an important role in ensuring through appropriate 
measures that rules regarding transit and connect ed activities are execute d in accordance with 
the mandate " (Paraguay, Rwanda and Switzerland, TN /TF/W/39, "Common Features" section) 
See also their related input listed in section M:2:c, second bullet. 
 (j) Bonded Transport Regime/Guarantees 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Introduction of a bonded transport reg ime that would allow goods to be transited in a territory 
of a Member without payment of customs duties,  transit duties or other charges, accompanied 
with a provision of appropriate security ". (Bolivia, Mongolia, Paraguay, Kyrgyz Republic and 
Japan, TN/TF/W/28) 
 
• "Introduce more effective disciplines on the level, nature and management of guarantees required 
from transit operators, including rules to ensure t hat they are not used as an instrument to raise 
revenue ".  (European Communities and Paraguay, TN/TF/W/35) 
 
• " ... arrangements foresee the use of an interna tionally or regionally valid guarantee system in 
order to avoid provisional taxation while secu ring revenue in case of inland diversion of goods. 
Usually, an individual guarantee is provided for each transport movement, covering the full 
amount of customs duties and other charges, like VAT or excise duties. The amount is based upon 
the highest rate applicable to the goods in th e country of departure. For certain goods, involving 
greater risks, special rates apply or particular types of collaterals are required. Adopting an 
efficient guarantee system (...) through the use of a single guarantee in all the transit countries, 
and where the guarantee is renewable for subseque nt consignments once a previous one is 
proved to have reach ed its destination ." (Paraguay, Rwanda and Switzerland, TN/TF/W/39, 
"Common Features" section) 
 Suggested Approach/Means
 
 
4. Improved Cooperation and Coordination 
(a) Amongst Authorities 
Main GATT Article(s) Concerned  
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Establishment of a cross border cooperation sch eme that would enable landlocked Members 
and their neighbouring Members to consult and co operate on the issue of traffic in transit  TN/TF/W/43/Rev.1 
 Page 57 
 
 
(including, to the extent possible, the establishm ent of a common border check point to minimize 
the possibility of duplicated formaliti es pertaining to traffic in transit " (Bolivia, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "Improve co-operation and co-ordination between all concerned agencies in each WTO Member 
and across borders. In many cases solutions to transit problems can on ly be found through 
regional collaboration since it is at the regional level that a large part of the problems related to 
unnecessary hindrances to transit are experienced."  (European Communities and Paraguay, 
TN/TF/W/35) 
 
• ".... cooperation and coordination between authorities (...). This cooperation and coordination 
can take different forms reaching from the simp le harmonisation of border crossing procedures 
and working hours to shared infrastructure (one-s top border posts) and delegated competencies 
(both exit and entry formalities are handled  by the same authority). Under these (...) 
arrangements, the contracting parties set up communication systems to exchange information 
and fight crime in the border area ". (Paraguay, Rwanda and Sw itzerland, TN/TF/W/39, Common 
Features" section) 
 Built-in Exception(s)/Flexibility
 
 
• Establishment of a common border check point " to the extent possible " (Bolivia, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 (b) Between Authorities and the Private Sector 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Providing opportunities for the private sector to comment on the transit regime, with a view to 
minimizing unnecessary delays or restrictions on traffic in transit. " (Bolivia, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
5. Operationalization and Clarification of Terms 
Main GATT Article(s) Concerned  
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Operationalize the existing commitment in Article  V to grant freedom of transit through the 
territory of each Member via the 'routes most con venient for international transit', for example by 
leaving the choice of route and me ans of transport to the operator ."  (European Communities and 
Paraguay, TN/TF/W/35) 
 
• "Clarify and improve terminology to reduce perceived uncertainty and avoid loopholes, for 
example with regard to the definition of "good s (including baggage)" in GATT Article V, 
paragraph 1 ". (European Communities and Paraguay, TN/TF/W/35) 
 TN/TF/W/43/Rev.1 
Page 58  
 
• Clarify Article V:3's requirement not to impose any "unnecessary delays" on transit traffic by 
"stipulating [a] time period[s], after which any further retention at the customs house could be 
deemed to constitute unnecessary de lay." (Singapore, TN/TF/W/47) 
 
• Clarify the scope of "administrative expe nses entailed by transit" by discussing " whether and 
under what situations these expenses should be imposed on transit traffic. In this connection, 
Members could consider drawing up guidelines for the imposition of 'admin istrative expenses'. 
For example. members could clarify that 'adminis trative expenses' should only relate to costs 
expended for risk assessment and random inspections . This could be a nominal fee which should 
be applied on a non-discriminatory basis. Members c ould discuss what other elements to include 
in these guidelines ." (Singapore, TN/TF/W/47) 
 
• Clarify the scope of "cost of services rendered" in the sense that " any charges imposed should 
only be in respect of the provision of the ser vices necessary to ensure the effective transit of 
goods. The charges levied must refer to the appr oximate cost of the service rendered and may not 
be calculated on an ad valorem basis. " (Singapore, TN/TF/W/47) 
 Special and Differential Treatment
 
 
• See reference to input on S&D by Singapore listed in section M:3:d. 
  VI.  CROSS-CUTTING SUBMISSIONS ON S&D MATTERS 
 
 Communication from the African Group
 
 
• Paragraph 2 of Annex D lays down the parameters for the application of the principle of Special 
and Differential treatment for developing and l east-developed countries in the trade facilitation 
decisions. For the African Group, special and differential treatment goes beyond longer transitional periods. In the context of any ne w commitments on trade facilitation, Special and 
Differential treatment should also be refl ected in legally binding provisions that: 
 
− Are precise, effective and operational; 
− Provide policy space and flexibility for de veloping and least-developed countries 
while determining (based on their own assessment of their implementation capacity) 
when, how, and the extent to which such  new commitments on trade facilitation are 
to be implemented by them;  and 
− Condition the implementation by developi ng and least-developed countries of such 
new commitments to the provision by deve loped countries of effective, adequate, 
long-term, and sustainable technical and fi nancial assistance and support for capacity-
building with respect to national structural or sector-specific trade facilitation-related 
projects or programmes identified by deve loping or least-developed countries as 
being necessary, in their view, to allo w them to fully implement such new 
commitments. (TN/TF/W/33) 
 
 
 
   TN/TF/W/43/Rev.1 
 Page 59 
 
 
Communication from a Group of Latin American Countries15 
 
• Special and differential treatment, which must go beyond the customary granting of transition 
periods for the implementation of commitments, is horizontally related to each of the above-
mentioned elements of Annex D.  This principle should therefore form an integral part of the 
clarification and improvement of Articles V, V III and X of the GATT 1994, of the identification 
of each Member's needs and priorities, as well as  of the means of providing technical assistance 
and support for capacity-building.  Moreover, the effectiveness of special and differential 
treatment will depend on the way in which th e existing links and relationships between the 
above-mentioned elements are given effe ct in the final outcome. (TN/TF/W/41) 
 
                                                      
15 Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, 
Guatemala, Honduras, Mexico, Panama, Paraguay, Peru and Uruguay  TN/TF/W/43/Rev.1 
Page 60  
 
VII. ANNEX A  
 PROPOSALS ON ARTICLES V, VIII AND X AND RELATED S&D AND TA/CB MATTERS  
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/6 and 
Corr.1 European Communities Clarifications and Improvements to GATT Article X  
(“Publication and Administration of Trade Regulations”) 
W/7 and Corr.1 Korea Clarification of Article X of the GATT:  Publication and 
Availability of Information and Prior Commenting Period on Core Measures 
W/8 and Add.1, and Corr.1 Japan, Mongolia, 
Pakistan, Peru, and Chinese Taipei  Trade Facilitation: Proposals to Clarify and Improve 
GATT Article X 
W/9 and Add.1 Canada and Australia Possible Commitments on Advance Rulings 
W/10 Chinese Taipei  Trade Facilitation:  Some Possible Measures to Improve 
GATT Articles VIII and X 
W/11 United States Introduction to Proposals by the United States of America 
W/12 United States Advance Binding Rulings 
W/13 United States Proposal on Transparency and Publication 
W/14 United States Fees 
W/15 United States Express Shipments 
W/17 and 
Add.1 Japan, Mongolia, Peru 
and Chinese Taipei  Trade Facilitation:  Proposals to Clarify and Improve 
GATT Article VIII 
W/18 Korea Clarification and Improvement of Article VIII of the 
GATT:  Reducing Administrative Burdens 
W/19 Australia and Canada Possible Commi tment on Enhanced Clearance Procedures 
– Provision for Collateral or Monetary Security  
W/20 Canada Possible Commitments on Border Agency Coordination – 
A Proposal by Canada 
W/21 United States Release of Goods 
W/22 Uganda and United 
States Consularization – Proposal by Uganda and the United 
States 
W/23 European Communities 
and Australia Clarification and Improvements to GATT Article VIII:  
Provisions on Fees and Charges 
W/24 New Zealand Proposals to Clarify and Improve Articles VIII and X 
W/25 Chinese Taipei  Trade Facilitation:   Possible Measures to Improve GATT 
Article VIII on Fees 
W/26 China Proposal on Clarification and Improvement of GATT 
Article X  TN/TF/W/43/Rev.1 
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Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/28 and 
Add.1 Bolivia, Japan, Kyrgyz 
Republic, Mongolia and Paraguay Trade Facilitation:  Improvement of Certain Elements 
Contained in GATT Article V 
W/30 Peru Proposals relating to GATT Articles, V, VIII and X, and 
Co-operation and Technical and Financial Assistance 
W/31 Hong Kong, China Proposal for Improving GATT Article VIII 
W/32 Hong Kong, China Proposal for Improving GATT Article X 
W/34 Korea Improvement of GATT Article V: Minimization of 
Burden on Cargo in Transit and Differentiation of Cargo undergoing Transhipment 
W/35 and  Add.1 European Communities 
and Paraguay Freedom of Transit 
W/36 New Zealand, Norway 
and Switzerland Clarifications and improvements in GATT Article VIII - 
(Fees and formalities connected with importation and exportation) - Proposal on Si mplification, Reduction and 
Standardization of Trade Documents 
W/38 Singapore Procedural Elements for Advance Rulings 
W/39 Paraguay, Rwanda, and 
Switzerland Improvement of Elements related to Transit 
W/40 Argentina Proposal to Improve and Clarify Article X of the GATT 
1994 
W/42 Japan Risk Management 
W/44 Chinese Taipei Establishing a System for Immediate Release of Express 
Consignments 
W/45 Turkey Proposals to Improve GATT Articles VIII and X 
W/46 European Communities Improvements to  GATT Article VIII and Formalities and 
Requirements Connected with Importation and Exportation and Related Proposals on S&D and TA  
W/47 Singapore Freedom of Transit 
W/48 Norway Border Agency Cooperation 
W/49 China and Korea Clarification and Improvement of GATT Article VIII – 
Applying Risk Management  
 
 
 
 
 TN/TF/W/43/Rev.1 
Page 62  
 
VIII. ANNEX B  
 PROPOSALS ON S&D MATTERS WITH NO DIRECT LINK TO A  SPECIFIC MEASURE  
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/33 African Group Trade Facilitation  
W/41 and 
Add.1 and 
Add.2 Argentina, Bolivia, Brazil, Chile, Colombia, Costa 
Rica, Dominican Republic, Ecuador, El Salvador, 
Guatemala, Honduras, Mexico, Panama, Paraguay, Peru and Uruguay Links between the elements 
of Annex D 
 
__________