WORLD TRADE  
ORGANIZATION  TN/TF/W/165 
14 December 2009 
 
 (09-6499) 
Negotiating Group on Trade Facilitation   
  
 
DRAFT CONSOLIDATED NEGOTIATING TEXT 
 
 
_______________ 
 
ARTICLE 1:  PUBLICATION AND AVAILABILITY OF INFORMATION 5
 
1. Publication  5  
2. Internet Publication/Establishment of Official Website 5  
3. Establishment of Enquiry Points 6  
4. Notification  7  
ARTICLE 2:  PRIOR PUBLICATION AND CONSULTATION 7  
1. Interval between Publication and Entry into Force 7  
2. [Prior] Consultation and Commenti ng on New and Amended Rules [and 
Information on  Policy Objectives Sought] 7  
3. Regular Consultation 8  
ARTICLE 3:  ADVANCE RULINGS 8  
1. Provision of Advance Rulings 8  
ARTICLE 4:  APPEAL PROCEDURES 9  
1. Right of Appeal 9  
2. Appeal Mechanism [in a Customs Union] 10  
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY, 
NON-DISCRIMINATION AND TRANSPARENCY 11  
1. Import Alerts/Rapid Alerts 11  
2. Detention  11  
3. Test Procedures 12  
ARTICLE 6:   FEES AND CHARGES CONNECTED WITH IMPORTATION AND 
EXPORTATION 12  
1. Disciplines on Fees and Charges Imposed on  or in Connection with Importation 
and  Exportation 12  
ARTICLE 7:  RELEASE AND CLEARANCE OF GOODS 13  
1. Pre-arrival Processing 13  
2. Separation of Release from Final Determination and Payment of Customs 
Duties, Taxes  and Fees 14  
3. Risk Assessment/Analysis 14  
4. Post-clearance Audit (PCA) 16  TN/TF/W/165 
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  5.
 Establishment and Publication of Aver age Release [and Clearance] Times 16  
6. Authorized Traders 16  
7. Expedited Shipments 18  
ARTICLE 8:  CONSULARIZATION 20  
1. Prohibition of Consular Transaction Requirement 20  
ARTICLE 9:  BORDER AGENCY COOPERATION 20  
1. Coordination of Activities and Requirements of all Border Agencies 20  
ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION AND 
EXPORTATION 21  
1. Periodic Review of Formalities and Requirements 21  
2. Reduction/Limitation of Formaliti es and Documentation Requirements 21  
3. Use of International Standards 22  
4. Acceptance of Commercially Availabl e Information and of Copies 24  
5. Single Window/One-time Submission 24  
6. Elimination of Pre-shipment Inspection 25  
7. Use of Customs [[Brokers][Broking Company or Agency]] 26  
8. Same Border Procedures within a Customs Union 26  
9. Uniform Forms and Documentation Require ments Relating to Import Clearance 
within  a Customs Union 27  
10. Option to Return [or Destroy] Rejected Goods to the [[Importer][Exporter]] 27  
ARTICLE 11:  FREEDOM OF TRANSIT 27  
1. Scope   27  
2. Basic Freedom of Transit 28  
3. Regulations, Restrictions and Non-Discrimination 28  
4. Disciplines on Fees and Charges 29  
5. Disciplines on Transit Formalities and Documentation Requirements 30  
6. Bonded Transport Regime and Guarantees 32  
7. Regional Transit Agreements or Arrangements 32  
8. Improved Coordination and Cooperation 33  
ARTICLE 12:  TRANSITIONAL PROVISIONS FOR DEVELOPING COUNTRY 
MEMBERS AND LEAST DEVELOPED COUNTRY MEMBERS 33  
1. Guiding principles 33  
2. Definitions of Concepts 33  
3.  [[[Implementation][Notification]] of Provisions (or Sub-part of Provisions) Listed under  Category A][Establishi ng Implementation Periods]] 34
 
4.  [[Notification of Provisions (or Sub-part of Provisions) under Category 
B][Notification  of Implementation Plans for Provisions (or Sub-part of 
provisions) Notified under  Category B][Establishing Implementation Periods]] 34  
5.  [[Notification of Provisions (or Sub-part of Provisions) under Category 
C][Notification  of Implementation Plans for Provisions (or Sub-parts of Provisions) Notified under  Category C][Establishing Implementation Periods]] 36
  TN/TF/W/165 
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  6. [[Grace Period for the Application of  the Understanding on Rules and 
Procedures Governing the Settlement of Disputes][Peace Clause][Due Restraint]]  37
 
7. [[Use of the Early Warning Mechanism ][Extension for the Implementation 
Period of Provisions under Categories B and C]] 39  
8. [[Implementation][Registering Implem entation][Full Implementation of 
Provisions or sub-part of provisions under Categories B and C]] 40  
9. [Provision of Technical Assistance, [financ ial assistance] and Capacity Building] 40  
10. [[Actions by Donors][Information to be Submitted by Members to the Trade 
Facilitation Committee]] 42  
ARTICLE 13:  [CUSTOMS] COOPERATION [MECHANISM FOR [TRADE 
FACILITATION AND] [[CUSTOMS][TRADE]] COMPLIANCE] 44  
1. Cooperation Mechanism for Customs Compliance 44  
2. Customs Cooperation 47  
ARTICLE  14:  INSTITUTIONAL ARRANGEMENTS 49  
ARTICLE  15:  NATIONAL COMMITTEE ON TRADE FACILITATION 50  
ARTICLE 16: PREAMBLE/CROSS-CUTTING MATTERS 50   TN/TF/W/165 
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  ARTICLE 1:  PUBLICATION AND AVAILABILITY OF INFORMATION 
1. Publication  
1.1 [In meeting its obligation u nder paragraph 1 of Article X of  GATT 1994], [[a][each]] Member  
[to the extent possible] [shall [promptly]]1 publish [[the following information][its trade-related 
[[legislation][rules, regulations]] and procedures vi a officially designated [/accepted] sources]] [or 
accepted sources] in a non-discriminat ory and convenient manner, in order to enable [[interested 
parties][governments and traders]] to become acqua inted with them, [includi ng procedures carried out 
by third parties on behalf of the government] [ inter alia ]:  [Its]  
(a) [Its] importation, exportation or transit procedures2 (including port, airport, and other 
entry-point procedures and re quired forms and documents); 
(b) [Applicable] rates of duties, [and] taxes [or charges of any kind] imposed on or in 
connection with importation or exportati on [including applied [duty] rates]; 
(c) General rules for the [[classification or the valuation][customs valuation, 
classification [, origin]]] of products fo r customs purposes [as well as examples of 
such valuations and classifications]; 
(d) Import, export or transit restrictions or prohibitions; 
(e) [[Its][All]] fees and charges, imposed [by the customs and other governmental 
agencies] on or in connection with importation, exportation or transit [procedures3]; 
(f) Penalty provisions against breaches of import, export or transit formalities; 
(g) Appeal procedures; 
(h) Agreements or parts thereof with any country  or countries relating to the importation, 
exportation or transit. 
[1.2 General Reservations4:  Nothing in these provisions shall be construed as requiring: 
 
(a) The publication or provision of information ot her than in the language of the Member 
except as stated in paragraph 2.2;  or 
 
(b) Members to disclose confidential informa tion which would impede law enforcement 
or otherwise be contrary to the public in terest or would prejudice the legitimate 
commercial interests of particular enterprises, public or private.] 
 2. Internet Publication/Establishment of Official Website  
2.1. [Recognizing that electronic means of publication are usually the most cost effective and 
easily accessible], each Member [to the extent possibl e] shall make available [in one of the three 
                                                     
 
1 The paragraphs of proposals TN/TF/W/115/Rev.1 and TN/TF/W/132/Rev.1 concerning prior 
publication provide further clarification of the term "promptly". 
2 [Including procedures carried out on behalf of the Government by third parties.] 
3 [Including procedures carried out on behalf of the Government by third parties.] 
4 This paragraph may be dropped at a later stage if th is aspect is properly dealt with in a cross-cutting 
manner throughout the TF Agreement. TN/TF/W/165 
Page 6  
 
  official WTO languages] and keep current on one or more [official] publicly accessible [internet] 
websites [the information indicated below with th e corresponding electronic links where appropriate]: 
(a) [A [full and precise] description of] its importation, exportation and transit 
procedures
5 [that informs [governments and] trader s of the practical steps needed to 
import and export, and for transit,] including appeal procedures; 
(b) The forms and documents required for importa tion into, exportation from, or transit 
through the territory of that Member, as well as electronic links to them, where applicable; 
[(c) Relevant trade related legislation, as we ll as electronic links to forms and documents 
 as provided for in subparagraph 2.1(b)]. 
2.2 The language of publication for the descripti on referred to in subpara graph 2.1(a) shall, 
whenever practicable, be one of the [t hree] official languages of the WTO.  
2.3 Members are encouraged to publish further information [including, inter alia,  the items 
referred to in paragraph 1.1] on their websites. 
3. Establishment of Enquiry Points 
3.1 [Each Member shall [[ensure that][establish]] [a t least] one or more enquiry points [exist(s)] 
[which should be issue specific whenever possible].  Enquiry points shall answer all reasonable enquiries on the issue covered by paragraph 1.1 from [[interested parties][governments and traders]] 
as well as provide the required forms re ferred to in subparagraph 1.1(a)]. 
[Each Member shall establish at least one or more enquiry points to answer reasonable enquiries [of 
traders and other interested parties] [within thei r territories] on matters covered by paragraph 1.1.] 
3.2 [Members will not require the payment of  a fee for answering inquiries.] [If a Member 
requires payment of a fee for enquiries, such fees  shall not exceed the [approximate] cost of the 
service rendered
6.] 
[Fees and charges, if any, for answering inquiries or  for providing forms and documents referred to in 
subparagraph 1.1(a) shall be limited in amount to  the approximate cost of the service rendered.] 
3.3 The enquiry points shall reply to enquiries within a [reasonable] time period set by each 
individual Member. 
3.4 Members involved in a regional integration [process] may establish enquiry points at the 
regional level.7 
[3.5 [Developing] countries which are members of a customs union or involved in a regional 
integration process shall have the option of establis hing one or more enquiry points at the regional 
                                                      
5 [Including procedures carried out on behalf of the Government by third parties.] 
6 This paragraph may be dropped at a later stage if th is aspect is properly dealt with in a cross-cutting 
manner throughout the TF Agreement. 
7 This paragraph may be dropped at a later stage if th is aspect is properly dealt with in a cross-cutting 
manner throughout the TF Agreement.  TN/TF/W/165 
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  level.8  The existence of a notified regional enquiry point would satisfy the requirements for the 
existence of a national enquiry po int under this current provision .] 
4. Notification 
4.1 Each Member shall notify [the  Trade Facilitation Committee of]: 
(a) [The place] where the items in subparagraphs  1.1(a) to (h) have been published, and 
in case of publications in more than one  place, [the most conveniently accessible 
[place] [and most likely publication that will enable interested parties to become 
acquainted with the materials;  and]]  
(b) The URLs of website[s] referred to in  paragraph 2.1, as well as the contact 
information of the enquiry point s referred to in paragraph 3.1.9 
ARTICLE 2:  PRIOR PUBLICATION AND CONSULTATION 
1. Interval between Publication and Entry into Force 
1.1 Except in urgent circumstances [[and other limited exceptions][which are made public]] [or 
when justified by legitimate public policy objec tives], Members [shall ensure] [where possible and 
when deemed necessary [within th e competence of their respective government] that a [[reasonable 
interval][at least [a minimum [interval] of X days ]]] is provided between the publication of new or 
amended [trade related] laws, and regulations [and administrative rulings of general application], [or 
their drafts or summaries], and their entry into fo rce [in such a manner as to allow [Governments and] 
traders [and other interested parties] to beco me acquainted with [[and well prepared for the 
compliance with][and comply with]] them].  
1.2 [Laws related to duty rates or changes to tariff rates are excluded from this provision.]  
2. [Prior] Consultation and Commenting on New and Amended Rules [and Information on 
 Policy Objectives Sought] 
2.1 Except in urgent circumstances [and other [limited] exceptions [which are made public]] [or 
when justified by legitimate public policy objectives] , Members [shall afford] [to the extent possible], 
[within the competence of their respective gove rnment,] [where possibl e provide] appropriate 
opportunities [and a reasonable period ] to [[governments and traders an d] other interested parties] 
within their territories to comment on proposed intr oduction or amendment of trade-related laws and 
regulations [and administrative rulings] of general ap plication.  [Members shall provide information 
of their policy objectives pursued and allow a reas onable period for interested parties to submit 
comments.] 
2.2 Members [shall] [where possible] ensure that  new or amended trade -related [[legislation] 
[rules, regulations]] and procedur es be published on the national website  [at least X days] before its 
entry into force so that the interested parti es shall be able to submit their comments on the 
[[legislation][rules, regulations]] [and take necessar y measures for the adaptation].  [This provision 
shall not apply [except] in cases of urgency.] [Excepti ons to this provision are the legislation requiring 
                                                      
8 It is understood that individual Members benefitin g from these recommendations will continue to be 
legally responsible and accountable for their individual notifications and other obligations under these 
Agreements. 
9 This paragraph may be dropped at a later stage if th is aspect is properly dealt with in a cross-cutting 
manner throughout the TF Agreement. TN/TF/W/165 
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  urgency [[and cases where publication in advance [m ay distort market conditions][will unduly impede 
the pursuit of legitimate policy objectives]].] [Thi s does not exclude the right to resort to the 
exceptions already laid down in WTO agreements.]  [3. Regular Consultation 
3.1  Members shall [when deemed necessary] hol d [[regular][periodic]] consultations between 
border agencies and traders within their territories.] 
ARTICLE 3:  ADVANCE RULINGS 
1. Provision of Advance Rulings 
1.1 [A Member shall issue [within a reasonable period and] [[in a time bound manner][in a 
maximum period of 180 days][in a reasonable pe riod of time]] an advance ruling to [[an 
applicant][applicants with legal representation in the Member concerned]] submitting a written 
request which contains all necessary information.  A Member that declines to  issue an advance ruling 
shall promptly notify the applicant in writing [setti ng out the relevant facts and] the basis for its 
[[response][decision]]].  
 
[Each Member shall maintain or set up an authorit y for [advance rulings for the purpose of] issuing, 
[in a time bound manner,] an advance ruling to an applicant upon submission of a written application 
which contains all necessary information.  The [[a dvance ruling][competent]] authority that declines 
to issue an advance ruling shall promptly inform th e applicant in writing, setting out the relevant facts 
and the basis for its decision.] 
 
1.2 [A Member shall [[respect][apply]] an advan ce ruling [issued to the a pplicant.]] [The advance 
ruling shall [[remain in force][b e valid]]] for a reasonable period of time after its issuance unless the 
facts or circumstances [[supporting][relating to]] the original advance ruling have changed.  Where [[a 
Member][the [[advance ruling][compe tent]] authority]] revokes or modifies [or issues a new] advance 
ruling it shall [[provide written notice to the appli cant][inform the applicant in writing]] [setting out 
the relevant facts and] the b asis for its [[decision][response]].  
1.3 A Member shall publish, at a minimum: 
 
(a) The [indicative] time period by which it [ its [[advance ruling][competent]] authority] 
will issue an advance ruling; 
(b) The length of time for which the advance ruling is valid, and 
(c) The requirements for the application for an  advance ruling, including the  information 
 to be provided and the format.
10 
1.4 A Member [[shall][may]] provide, upon the request  of the applicant, an administrative review 
by the issuing authority of the advance ruling [or its higher authority,] or of the decision [response] to 
revoke or [[modify][amend]] the advance ruling11. [In cases where the information presented as the 
                                                      
10 This language may be dropped from the proposed article should it be adequately covered by the 
Article on publication and availability of information. 
11 This provision may be dropped from the proposed article should it be adequately addressed in the 
context of the current proposals design ed to clarify appeal and review pro cedures under Article  X, which also 
include an initial right to review within the issuing authority.    TN/TF/W/165 
 Page 9 
 
 
  basis for the advance ruling was in correct, the competent authority shall revoke or modify the ruling 
with retroactive effect.]  1.5 A Member shall [endeavour to] make inform ation [publicly] available on advance rulings 
which it considers to be of significant interest to other [[governments and] traders][interested 
parties]], taking into account the need to pr otect commercially confidential information. 
1.6 Definitions:   [An advance ruling  is a written decision provided by the [[[[advance ruling][competent]] 
authority][Member]] to [[the][an]] applicant prio r to the importation of the good covered by the 
application that sets forth the treatment the Me mber shall provide to the good at the time of 
importation.] 
[An advance ruling  is a written [[decision][response]] made  by a Member that is provided to 
an applicant prior to the importation of the goods concerned into its territory that sets forth the 
treatment the Member [where possible or applicable ] shall provide the goods in connection with an 
importation covered by the appli cation, with regard to:]  
(a) The good's tariff classification [[including] the applied duty rate for the product [or, 
 where appropriate, the way the applied du ty rate for a product is calculated]]; 
[(b) The appropriate method, and the app lication of the method, to be used for
 determining the customs value under a particular set of facts;] 
[(c) The application of the Member's require ments for duty drawback, deferral, [or other 
 relief from customs duties]]; 
[(d) The application of the Member's requirements for quotas, including tariff quotas;]  
[(e) The origin of the good;] [(f) Additional matters on which a Member considers [[itself capable][appropriate]] to 
 issue an advance ruling;] 
[(g) The fees and charges that will be app lied [or, where appropriate, information on the 
 way such fees and charges are calculated.]] 
 An applicant is an importer, exporter [or producer],  or a representative thereof [who meets 
the criteria specified in the national legislation] [of the importing Member].  
ARTICLE 4:  APPEAL PROCEDURES 
1. Right of Appeal 
1.1 Each Member [[shall][may]] provide that an y person to whom customs [or another relevant 
border agency] issues a decision has the right, within its territory, without penalty, to:  
(a) Administrative appeal [independent of the employee or office] [to the next higher 
office] of the agency which i ssued the decision;  and[/or] 
(b) Judicial appeal of the decision. TN/TF/W/165 
Page 10  
 
  1.2 The legislation of each Member may require administrative appeal to
 be initiated prior to 
judicial appeal. 
1.3 Transparency :  Members [[shall][may]] ensure that [their] appeal procedures [are non-
discriminatory] [and] are carried out in a non- discriminatory manner, [and that information 
concerning such procedures is made available to [ governments and] [[traders] [interested parties]] in 
such a manner as defined in subparagraph 1.1(g)].  [[[Traders][appellants]] [[s hall][may]] be allowed 
to be represented at all stages of appeal proce dures by independent legal counsel [subject to the 
national legislation of a Member]].  1.4 Set Period
:  Members [[shall][may]]ensure that customs and other relevant border agencies 
adopt and maintain [[set periods][indicative periods of  time]] [as specified in national legislation] for 
their review and correction of [their] decisions unde r the appeal procedures [as specified in national 
legislation].  [In a case of undue delay under procedures mentioned under subparagraph 1.1(a), 
the appellant shall have the right to bring the case to  the next higher instance] [subject to the national 
legislation of a Member].  
1.5 Opportunities To Receive Information And Grievances:   Members [[shall][may]] ensure that 
customs and other relevant border agencies afford opportunities for [[traders][interested parties]], 
upon request, to receive information concerning the administrative decision [such as the reasoning of the decision] including applied laws and regulations. 
[1.6 Members [[shall][may]] ensure that cust oms and other relevant border agencies receive 
grievances from traders [whose consignment is under discussion] concerning the administrative 
decision they are addressed to.
12] 
 [1.7 Members shall ensure that appeal procedur es are carried out in a non-discriminatory manner, 
and that information concerning such procedures is made available to Governments & traders in such 
a manner as defined in Article [X].] 
 
2. Appeal Mechanism [in a Customs Union] 
[2.1 There shall be a mechanism [[for redress of ][to address]] adverse findings of inspection 
authorities [[in particular] [[for][of]] inspection [[decisions][authorities]]] [[at import points] relating 
to [[food items][perishable goods]] [at the import points of a customs union]].  [In order to ensure quick and uniform appellate decisions, appeals agains t findings of inspection authorities at the level of 
a member state of a customs union shall be heard and decided at the customs union level.]  [Such 
appellate decisions shall be bindi ng on the inspection authorities of all member states of a customs 
union.]]  
2.2 [The decisions of administrative and judici al tribunals under paragraph 1.1 shall govern the 
practice of customs and other relevant agencies throughout the territory of the Member.] 
[Customs unions should progressively adopt the provisions contained in paragraph 2.1] 
 
                                                     
 
12 Note:  Grievances would be received, for example, at existing enquiry points, divisions, sections of 
customs and other border agencies concerned depending on each Member's situation.  TN/TF/W/165 
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  ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY, NON-
DISCRIMINATION AND TRANSPARENCY 
[1. Import Alerts/Rapid Alerts 
 
1.1 Import alert/rapid alert is a border control mechanism adopted by some countries [as well as 
customs unions] to monitor and ensure the quality of imported food product.   This is operated by 
issuing a notification to all [[member states of a cust oms union][countries]] or to all ports of a country 
as well as to the exporter in case of detection of contaminated imports or import of products not 
meeting the required standards.  As a result of su ch alert, a predetermined number of subsequent 
export consignments of the same exporter are [[s ubject to hundred percent inspection][subject to a 
reinforced level of inspection]] at the border of  that country [every port of a customs union].    
 [1.2 All WTO Members will introduce an import aler t system as a means to facilitate trade in 
cases of risk related to food safety.] 
 
1.3 The following disciplines shall apply to  a system of import alert/rapid alert:  
(a) In order to ensure that the application of  a system of import/rapid alert does not by 
itself create a barrier to trade, it shall be  imposed [across a customs union] only if 
based on uniform standards and applied uniformly [by all of its member states]. 
(b) A notification against a country/exporter under a system of import/rapid alert 
[restricting or prohibiting imports] shall be issued only after it has been established on 
the basis of positive evidence that imports from the country/exporter concerned have 
not fulfilled the prescribed objective standards. 
(c) A notification issued under a system of import/rapid alert [restricting or prohibiting 
imports] shall not be maintained if circumstan ces giving rise to it no longer exist, or if 
changed circumstances can be addressed in a less trade restrictive manner.  
[Circumstances giving rise to import/ rapid alert would be deemed to no longer exist 
if [six] successive consignments imported from the country/exporter concerned, after 
the issuance of import/ rapid alert fulfill ed the prescribed objective standards.]  
(d) Announcement of termination of an import/rapid alert shall be made through a public 
notice to be issued no later than [15 days] after a decision has been taken to terminate 
the import/rapid alert. 
(e) The speed and standard of publicity of de- notification of such alert shall equal the 
level applied at its issuance. 
[1.4 Customs unions should progressively adopt the provisions contained in paragraph 1.1, 1.2 and 
1.3]] 
2. Detention 
 
2.1 In case imported goods are detained for insp ection by customs or any other authority of a 
Member country, information regarding such dete ntion shall be provided to the importer or his 
authorized agent promptly. TN/TF/W/165 
Page 12  
 
  [3. Test Procedures  
3.1 (a) In case of the first test of a sample having shown an adverse finding, each Member 
  conducting such a test [[shall][may]] grant the concerned importer or the exporter or   their authorized agent the right to a second confirmatory test.  
(b) A clear procedure shall be laid down for such a confirmatory test including a 
 validated test method. 
 (c) A list of accredited laboratories shall be published where confirmatory tests can be 
  carried out.  
[(d) For a customs union, the results of a c onfirmatory test carried out in one member
 state of a customs union shall be valid for and be accepted in all other member states 
 of the customs union.] ]  
ARTICLE 6:   FEES AND CHARGES CONNECTED WITH IMPORTATION AND 
EXPORTATION 
[1. Disciplines on Fees and Charges Imposed on  or in Connection with Importation and 
 Exportation  
 
1.1 The provisions of this article shall apply to  all fees and charges [including shipping royalties] 
[(other than import/export duties and other than taxes within the purview of GATT Article 3)] 
imposed by customs and other governmental agenci es, [including those bodies that act on behalf of 
governmental agencies].  Such fees and charges shall be imposed only for services rendered in 
connection with importation or exportation of good s or for any formality required for undertaking 
such importation or exportation.  
(a) Fees and charges shall [[be limited in amount to the approximate][reasonably 
 approximate the]] cost of the service[s] [[provided][rendered]]. 
(b) [No] fees and charges [[shall][should]] [not] be [[levied][calculated]] on an ad 
valorem  basis, [unless they are less than the [approximate] cost of the service[s] 
rendered]. 
[(c) Fees and charges shall not be imposed with respect to consular services and 
equivalent measures.]  
(d) Information on fees and charges shall be pub lished.  This information shall include 
the [reason for the fee or charge for th e service to be rendered,] the responsible 
authority, the fees and charges that will be  applied, and when and how payment is to 
be made.  [The information shall be made readily available to all interested parties 
and] each Member shall inform, through the WTO Secretariat, all other Members where the information on its fees and charges is available.  [The information shall be published via an officially designated medium, and where feasible and possible, 
official website.] 
(e) An adequate time [period] shall be accord ed between the publication of [information 
on] new or amended fees and charges and their entry into force except [in urgent circumstances or] when justified by [o ther] legitimate public policy objectives.  TN/TF/W/165 
 Page 13 
 
 
  [(f) New or amended fees and charges sha ll not be imposed until [[the new norms 
concerning them are published][information on [[them][such fees and charges]] is published]] and made readily available.]  
(g) Each Member shall periodically review its fees and charges [to ensure that they are in 
line with WTO commitments and] [with a view] to [consolidating them and] reducing 
their number and diversity, [[where practicable][as appropriate]]. ]  
ARTICLE 7:  RELEASE AND CLEARANCE OF GOODS 
1. Pre-arrival Processing 
 
1.1 [Members shall maintain or introduce pre- arrival processing, [[which is defined as][or]] 
administrative procedures of customs and other relevant border agencies to [[accept][receive]] and 
examine import [[documentation or][data]] and ot her required information [[upon the submission] 
[submitted]] by traders prior to the arrival of [ goods] [[means of transport carrying the goods][goods 
and means of transport]], in order to further expe dite the [[clearance][release]] of goods [and/or the 
immediate release of goods upon arrival] [[if][where appropriate]] [and feasible, without prejudice to 
the right of Members to require further examinati on, physical inspection or the submission of any 
other requirement].  [In cases where it is decided that  neither further examination, physical inspection 
nor any other submission is required, goods shall be [[released][cleared]] immediately upon arrival, 
provided that duties and taxes [and other relevant fees and charges] are paid or provided that a 
guarantee sufficient to ensure such payment is posted.]]
 
[Members shall maintain or introduce procedur es allowing traders to submit import documentation 
and other required information to customs and other re levant border agencies prior to the arrival of the 
goods, where appropriate. In cases where all the regula tory requirements have been complied with 
and inspection or examination of the goods is not considered necessary, the goods shall be released 
immediately upon payment of customs duties and taxes or, where deemed appropriate by the 
authorities concerned, upon submission of a sufficien t guarantee in the form of a surety, a deposit or 
some other appropriate instrument, covering the ultimate payment of customs duties and taxes for 
which the goods may be liable.]  
[1.2 International Standards [and Practices13]: 
(a) Members recognize the need for using inte rnational standards [and practices] [[as 
efficient means to facilitate trade][as a basis of pre-arrival processing]].  
(b) Members shall, where applicable, draw on relevant international standards [and 
practices] as a basis for pre-arrival processing.] 
 
1.3 Reservations:  Nothing in these provisions shall affect the right of Members to [[conduct examinations where necessary][inspect or examin e the goods]] or to maintain appropriate border 
control [with the use of risk management].  
1.4 With respect to vessels subject to procedur es for the declaration (by manifest or similar 
document) of the vessel and its cargo, such procedur es [[will][shall]] be applied [immediately] prior 
to the vessels' arrival, [or as rapidly] as not to unduly delay the vessel and the unloading of its cargo. 
                                                     
 
13 International standards and practices include Standard 3.25 of the Revised Kyoto Convention and 
WCO Guidelines for the immediate rel ease of consignments by Customs. TN/TF/W/165 
Page 14  
 
  1.5 Members [[will][shall]] provi de for advance electronic lodging of documents in electronic 
format and for pre-arrival processing of such docum ents [appropriate to the procedure applicable] 
[prior to the arrival].  
2. Separation of Release from Final Determination and Payment of Customs Duties, Taxes 
 and Fees  
 
2.1 [In legislated circumstances] each Member  [[shall][may]] adopt or maintain procedures 
[[authorizing][allowing]] an importer [or its agen t] [where appropriate] to [[remove][ask for the 
release of]] goods from customs' [[control][custody][ charge]] [prior to the [final] determination and 
payment of [customs] duties, [and] taxes [and fees] [and charges]] [[when these [have to be paid but] 
[are not] determined [due to difficulties of determinat ion] [at or] prior to arrival][where it is decided 
that neither examination, physical inspection, nor  any other submission is required]] [subject to the 
commitment to produce, in addition to th e guarantee for the amount owed, all documents 
subsequently required] [when there is dispute be tween the customs and the importer in determining 
the payment of duties, taxes and charges]. 
2.2 A Member may [[request][require]] sufficient guarantee in the form of a surety, a deposit or 
some other appropriate instrument for this purpose.   The guarantee shall [normally] be limited to an 
amount calculated to ensure compliance with a Memb er's requirements for customs duties, taxes and 
fees [and] [other charges.] [The Guarantee] [sha ll not represent an indirect protection to domestic 
products or a taxation of imports for fiscal purposes ].  [[Once the Member h as determined that these 
requirements have been satisfied, the guarantee for the goods shall be discharged without delay.][The 
guarantee shall be discharged without delay when it  is no longer required.]] [Each Member may have 
an overall guarantee which would ensure co mpliance with the various transactions.] 
2.3 A Member may detain and examine goods in a manner not otherwise inconsistent with the 
Member's WTO rights and obligations.  [A Member is not obliged to release the goods where its import requirements have not been complied with.] 
3. Risk Assessment/Analysis 
 
[3.1 A [[customs union][Membe r]] shall [[generally][progressively]] apply a [[harmonized] 
[common]] risk management system across the entire customs union.] 
3.2 [Members shall [[conduct] [apply]] [documentary and physical] examination [or post 
clearance audit] based on risk management
14 [or random control] [in connection with importation, 
exportation and transit] [for the purpose of [[conc entrating on the examination of [[higher][high]] 
risk15 goods and facilitating the movement of [[low er][low]] risk goods][facilitation of trade]]].] 
[Members shall concentrate customs control, par ticularly documentary examinations and physical 
inspections, on high risk consignments while e xpediting the release of low risk consignments.] 
[3.3 In applying risk management [techniques] , Members shall examine imported goods [or export 
goods] based on appropriate selectivity criteria [in order to provide compliant traders with greater 
facilitation and expedited customs procedures].] 
                                                      
14 Defined as "the systematic application of mana gement procedures and practices providing customs 
and other relevant border agencies with the necessary in formation to address movements or consignments which 
present a risk." 
15 The proposal defines "risk" as "the potential for non-compliance with customs and/or other relevant 
laws."  TN/TF/W/165 
 Page 15 
 
 
  [3.4 [[Members shall establish appropriate][The]] selectivity criteria [as a basis for identifying 
risk, which] may include [ inter alia ] the specific commodity code, country of origin, country whence 
consigned [or shipped], [licensing indicator,] [statu s of goods with regards to special requirements,] 
value of goods, compliance level [or status] of trader s, type of means of transport and the traders' 
purpose of the stay in the Customs territory.] 
[3.5 Members shall, where practicable, refer to  relevant international standards and practices 
including the Revised Kyoto Convention and the WC O Risk Management Guid eline as a basis for its 
risk management [procedures].] 
[3.6 Risk management [procedures] shall not be [[u sed as or have the effect of creating disguised 
discrimination and obstacles to trade][designed or  applied to create arbitrary or unjustifiable 
discrimination between Members under the same conditi ons or a disguised restriction on international 
trade]].] 
[3.7 Risk management [procedures] shall be applied,  to the extent possible, to the relevant [trade 
facilitation] measures including [but not limite d to] pre-arrival processing, [[post-clearance] 
[customs]] audit, [and] authorized traders [customs valuation, tariff classification and rules of origin].] 
[3.8 Definitions:  
(a) Risk  means the potential for non-compliance with customs and/or other relevant 
 laws. 
(b) Risk Management  means the systematic application of management procedures and 
practices providing customs [and other relevant border agencies] with the necessary information to address movements or consignments [[which present a risk][on the 
basis of risks they represent]].  
 (c) Customs Control  means measures applied by the customs to ensure compliance with 
the laws and regulations which the Cu stoms is responsible for enforcing.] 
 
3.9 Members shall apply risk management techni ques with the purpose to reduce, to the extent 
possible, physical inspections of goods [while en suring the efficiency of customs control and public 
security]. 
3.10 Members shall concentrate physical inspecti ons on [[high risk goods while expediting release 
of low risk goods][the basis of risk management]] and providing facilitation to the compliant traders. 
(a) The application scope of risk management  techniques includes but is not limited to 
 the processes of customs supervision and control, post-clearance audit, tariff 
 classification, valuation and analysis of customs statistics. 
(b) Appropriate criteria to select traders to be eligible for different treatments shall be 
 established accordingly. 
3.11 Selectivity of goods for physical inspections  shall be in a manner of non-discrimination to 
avoid constitution of trade obstacles. 
3.12 Wherever practicable, the standards and in struments developed by relevant international 
organizations such as the WCO shall be applied. TN/TF/W/165 
Page 16  
 
  4. Post-clearance Audit (PCA) 
4.1 Members [[may][shall]] [[carry out necessary][adopt or maintain the necessary legislative 
provisions]] for PCA on [[the accounts, [books ], vouchers, commercial documents, customs 
declaration forms and other trade-related informa tion][the import and export transaction accounts and 
commercial records][based on accounting records]] main tained by [enterprises] involved directly or 
indirectly in the transaction of international trad e upon the risk [[analysis][management]] results. 
[4.2 Members [[shall][may]] conduct PCA through methods of regular audit
16 and targeted audit17 
to [[identify][verify]] the risk and assess the compliance of traders.] 
[4.3 The outcome of PCA shall be [[[[timely fe d back] [communicated]] to relevant Customs 
officers involved in clearance procedures to take fu rther action] [[provided, where appropriate, timely 
to other relevant officers and taken into account for fu rther] [or] risk analysis]].  [The most compliant 
traders or low risk commodities shall be grante d simplest and fastest clearance treatment by 
Customs.]] 
[4.4 [To the extent possible] Members shall a dopt the relevant international standards and 
instruments as a basis for PCA18, where such standards and instruments exist.] 
5. Establishment and Publication of Aver age Release [and Clearance] Times 
5.1 Members [[shall][may]] [where practicable] [m easure and] publish their [own] average time 
for the release of [[goods in a consistent manner on a periodic basis [for major customs offices]][import and export goods on a periodic basis as measure of transparency]], [using tools such as the WCO Time Release Study] [except where its imported goods are released instantly on arrival] 
[discounting the time necessary to process the declaration before presenting it for customs clearance]. 
 
5.2 Members shall endeavour [as far as it is possibl e] to continuously reduce such average release 
time.  [5.3 In case of a [significant] delay in [[the rel ease of goods, ][customs clearance]] [with respect to 
the average time published by the Member concerne d] Members [[shall][may]] provide the traders 
who have made written requests with the reasons fo r the delay except when such notification would 
impede the pursuance of legitimate policy objectives.]  
6. Authorized Traders 
 6.1 [In addition to the facilitation measures provided to all [operators] set out in this Agreement,] 
Members [[shall][may]] [as far as possible endeavour to] apply [further] simplified import and export 
[and transit] formalities for [economic operators] [w ithin its customs territory], including SME's, 
which meet [[specific criteria related to co mpliance with customs [and other border agencies] 
requirements [("authorized traders")]][criteria specified by [[the customs][domestic legislation]]]] 
[except where its imported goods are released instantly on arrival]: 
 6.2 The specific criteria [[may][for obtaining auth orised traders status will]] include the 
following: 
                                                     
 
16 Regular audit is performed periodically accord ing to auditing programs  set forth by Customs 
focusing on business system and routine operation and management situation. 
17 Targeted audit is performed on the sel ected traders and analysis and assessment. 
18 A relevant international standard is Standard 6.6 and 6.10 Chapter 6, General Annex of the Revised 
Kyoto Convention.  TN/TF/W/165 
 Page 17 
 
 
  (a) An appropriate record of complian ce with customs [and other allied laws] 
[requirements];   
 (b)  A system of managing records to a llow for necessary [internal] controls;   
 
(c)  Financial solvency [including, where appropriate, provision of a sufficient 
security/guarantee];  and/or  
 [(d)  An appropriate system of security a nd safety standards] [including industry specific 
standards;] [and]  
 
[(e)  The status of the exporter or importer].  
 6.3 [As determined by domestic legislation,] the additional facilitation measures for such 
authorised traders [[may][shall]] [where practi cable] include [at least four of the following 
comments], [ inter alia ]:  
 
[(a) [[The possibility of periodic [declarations and] payment of duties][Deferred 
payment]];]  
[(b) [[Reduced][A low incidence of]] phys ical inspections in all but exceptional 
 circumstances;]  
[(c) [[Reduced][Minimal]] documentary and data  requirements as dete rmined by domestic 
 legislation, and [[[including] the right to][when appropriate]] s ubmit for processing a 
 [single document] covering all goods  contained in a consignment;]   
[(d) [More] rapid release time [by way of reduced physical examination] [including], 
[and] [where appropriate, clearance at trader's premises];] 
[(e) Simplified declaration [necessary to identif y the goods [[following][followed by]] the 
final goods declaration];  
 (f) Reduced documentary and data requirements;  (g) Reduced physical inspections and examinations; 
 
(h) Rapid release time. ] 
 6.4 [Additional facilitation measures may [also] include: ] 
 
 [(a) Local clearance;  
  (b) Remote filing; ] 
  [(c)  A single goods declaration for all imports and exports in a given period; 
 
 (d)  Deferred payment of duties, taxes, fees and charges; 
  (e) Reduced guarantees; 
 (g) Clearance of goods at the premises of the authorised trader or another place 
 authorized by the customs. ] TN/TF/W/165 
Page 18  
 
  [6.5 The specific criteria to qualify as an authorized trader shall not be designed or applied so as to 
afford or create arbitrary or [unjustifiable discrim ination] [or a disguised restriction on international 
trade].]   [6.6 Members shall afford to other Members the possibility to negotiate mutual recognition of 
authorised traders schemes on the basis of international standards and instruments.] 
 [6.7 Members [[shall][may]] use [objective] risk  management techniques in the assessment of any 
application for [grant of] authorized trader status.] 
[6.8 Members shall [[develop authorized traders schemes on the basis of international standards 
and instruments][draw upon relevant international standards and instruments]] [as well as existing 
industry-specific standards, certification and verifica tion instruments] as a basis for authorized trader 
schemes, where such standards and in struments exist, [except when they  would be an inappropriate or 
ineffective means for the fulfilment of  the legitimate objectives pursued].] 
[6.9 [Whenever] norms for [the certification of] au thorized trader [status] [are established [and 
implemented] at the customs union level] they shall [in as much as possible] be applied uniformly by 
all [of its] Member states [of a customs union].]  
[6.10 Members should enhance the facilitation meas ures provided to traders by promoting the 
mutual recognition of their Authorized Trader Schemes.] 
[7. Expedited Shipments 
7.1 Each Member shall adopt or maintain pro cedures allowing for expedited release of goods to 
[persons that apply for such service], while main taining customs control [and selection].  A Member 
may require that an applicant shall, as a condition for the application of the procedures described in 
paragraph 7.2 to its expedited shipments:   
[(a) Provide adequate infrastructure to allow for the processing of its expedited 
shipments;] 
(b) Submit [the information necessary for [[ release][processing]]] in advance of the 
arrival of an expedited shipment [the information necessary for release]; 
(c) Be assessed fees limited in amount to th e approximate cost of services rendered in 
 providing the customs procedures in paragraph 7.2; 
[(d) Maintain a high degree of control over  expedited shipments through the use of 
internal security, logistics, and tracking t echnology from pick-up to delivery;  and] 
(f) Assume liability [for payment of all customs, duties, taxes and fees] to the customs 
authority for the [[articles][released goods]].  TN/TF/W/165 
 Page 19 
 
 
  7.2 Subject to subparagraphs 7.1(a) and (c)19, the expedited release procedure shall: 
 
(a) Allow [as quickly as possible] for the submission and processing, including through  electronic means, of information necessary for the release of an expedited shipment 
 [prior to its arrival]
20;  
(b) Minimize the documentation required for the [[release][processing]] of expedited 
shipments, including, to the extent possibl e, providing for release based on a single 
submission of information on all goods in the expedited shipments; 
[(c) Provide for expedited shipments to be released [[in a time-bound manner][under 
normal circumstances within][within a time period set by each individual Member]] 
[[3 hours][6 hours][a reasonable period of time][rapid release ti me][a time frame(s) 
not exceeding 24 hours][an agreed time frame between the applicant and a Member]] [consistent with their national procedures] [after arrival] provided the [required] 
information [necessary] for re lease has been submitted];] 
[(d) Apply [[without regard to weight or value [in the light of the delivery of the
 goods]][with respect to the nature of the goods]];] 
[(e) Allow [under normal circumstances] for the release of expedited shipments before 
 and without prejudice to the final determ ination [and payment] of the applicable 
customs duties,  taxes and fees owed, if, wh ere so required, the importer [or exporter] 
provides sufficient guarantee in the form of a surety, a deposit, or some other appropriate instrument, covering the ultimat e payment of the customs duties, taxes 
and fees in connection with the  impor tation [exportation] of the expedited 
shipments
21; and] 
[(f) provide for a de minimis shipment value for which customs duties and taxes will not 
be assessed22.] 
7.3 Nothing in these provisions shall prevent a Me mber from obtaining additional information [[, 
applying other measures][conductin g screenings, or examining goods, where]] necessary to maintain 
appropriate border control, [[including the use of ri sk management systems][including through the use 
of systems that distinguish between low-risk and high-risk goods]].  [Further], [for goods subject to 
licensing or similar regulatory requirements, not hing in [[this proposal][these provisions]] shall 
prevent a Member [from assessing customs duties or taxes or,] from requiring as a condition for 
release, [both] the submission of information a dditional to that in subparagraph 7.2(b) [and the 
fulfilment of non-automatic licensing requirements]].  [Further, a Member is not obliged to release the 
goods where its import requirements have not been complied with.] ] 
                                                      
19 This addition is intended to make clear that the treatment in paragraph 7.2 need not be provided if the 
conditions in paragraph 7.1 have not been met or, as provided in paragraph 7.3, if authorities consider it 
necessary to obtain additional information or conduct screening or examine goods.  Also, paragraph 7.3 has 
been modified to confirm that expedited treatment need not be provided to restricted goods. 
20 This language may be dropped from the proposed article should it be adequately addressed in the 
context of the proposal on release and clearance. 
21 This language may be dropped from the proposed article should it be adequately addressed in the 
context of the proposal on release and clearance. 
22 By virtue of the fact that the goods described in the last sentence of paragraph 7.3 need not be 
provided expedited treatment, the de minimis  provision would not interfere with collection of taxes of such 
goods (e.g. liquor). TN/TF/W/165 
Page 20  
 
  ARTICLE 8:  CONSULARIZATION 
[1. Prohibition of Consular Transaction Requirement 
 
1.1 A Member shall not require a consular transaction
23, including any related fee or charge, in 
connection with the importation of any good.  [To ensure the authenticity of all commercial 
documentation, the Member should strengthen customs cooperation.] ] 
ARTICLE 9:  BORDER AGENCY COOPERATION 
1. Coordination of Activities and Requirements of all Border Agencies 
 
1.1 A Member shall [[ensure][e ndeavour/promote]] that its authorities and agencies involved in 
border and other import and export [controls] [[ and][or]] [transit] [procedures] [[harmonize] 
[cooperate and coordinate]] [with one another] their procedures in order to facilitate trade. 
 1.2 (a) [A] Member[s] [[are encouraged to][sha ll, to the extent possible]] [and practical], 
cooperate [and coordinate] w ith [their] [[bordering][other]] Members [to facilitate 
cross border trade] [and [[coordinate][ harmonize]] [[customs procedures][cargo 
clearance procedures]] [at border crossings in  order] to facilitate [cross border] trade]. 
  (b) Wherever possible and practical, such  cooperation and coordination may include: 
 
(i) Alignment of procedures and forma lities including working days and hours 
 [and competences of offices]; 
 
[(ii) Development and sharing of co mmon facilities [for conducting joint 
 controls];] 
 
 [(iii) Establishment of one stop border post control;] 
 [(iv) Setting up of juxtaposed customs offices to facilitate joint controls;]  
 
(v) Provision of expedited processes for goods in transit [such as a single 
channel]; 
 
(vi) Development of procedures for exch ange of [non-confid ential] information
24 
 [subject to Article 1 of the Trade Facilitation Agreement] [for conducting 
 joint controls and recognition of inspection results];   
[(vii) design and functioning of authorized trader schemes.] 
 
1.3 When goods [[being transhipped][under cust oms transit]] are ultimately destined for the 
territory of that Member, the person concerned sha ll be permitted to declare the goods for the relevant 
customs procedure at the [[[[port or place][customs office]] of destination ][place of entry]] where 
[[these obligations][customs fo rmalities]] can be fulfilled. 
                                                     
 
 23 Defined as "the procedure of obtaining from a consul of the importing Member in the 
territory of the exporting Member, or in the territory of a third party, a consular invoice or a 
consular visa for a commercial in voice, certificate of origin, manife st, shippers' export declaration, 
or any other customs documentation in connection with the importation of the good."   
24 Subject to further negotiations on how a Trade Facilitation Agreement will coexist in relationship to 
GATT Article X.  TN/TF/W/165 
 Page 21 
 
 
  1.4 Reservations : Without prejudice to paragraph 1.3, nothi ng in the previsions of that paragraph 
shall affect the right of Members to board, search and/or rummage vessels where necessary, or maintain appropriate border control.  
ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. Periodic Review of Formalities and Requirements 
 
1.1 [Each Member shall [periodically] review its formalities and requirements [relating to import, 
export and transit] [at reasonable and regular interv als], taking into account relevant new information 
and business practices, availability and adoption of [new] techniques and technology, [international 
best practices] and input[s] from [interested parties]
25.] 
 [Members affirm the importance of minimizing the incidence and complexity of import, export, and 
transit formalities and of decreasing and simplif ying import, export and transit documentation 
requirements. In furtherance of these objectives; 
 
(a) Each Member [[is encouraged to][shall ]] [periodically] review its formalities and 
requirements [relating to import, export and tr ansit] [at reasonable and regular intervals], 
taking into account [changed circumstances, ] relevant new information and business 
practices, availability and adoption of [new] techniques and technology, [international best practices] and input[s] from [interested parties], [and]
26   
(b) The Trade Facilitation Committee shall (i) develop procedures for sharing relevant 
information and best practices as appropriate and (ii) consider what reasonable additional 
measures the Member should take. ] 
[2. Reduction/Limitation of Formalit ies and Documentation Requirements 
 2.1 Members shall minimize the incidence and complexity of import and export formalities [and 
transit] and decrease and simplify import and export  documentation requirements [or data].  In doing 
so, Members shall consider whether alternative formalities and requirements that can achieve the 
legitimate objectives are reasonably available, and adopt those formalities and requirements which are 
significantly less trade restrictive.  Members sha ll ensure that the formalities and requirements are 
applied in an efficient manner so as not to constitute an unnecessary obstacle to trade.  
 
2.2 Any such formalities or requirements shall not be maintained if the circumstances or 
objectives giving rise to their adoption no longer exis t [or if changed circumstances can be addressed 
in a less trade restrictive manner].   
[2.3 Recognizing the need to minimize the inci dence and the complexity of trade documents, 
Members shall ensure that:   
[(a) Documentation requirements are no more administratively burdensome or trade 
restrictive than necessary to achieve their legitimate objectives; and]   
 
[(b) The following is aligned with intern ational [trade facilitation] standards and 
recommendations as set out in subparagraphs 2.3(b), (i) to (iii): 
                                                     
 
25 This self-initiated review shall not affect Memb ers' rights and obligations under paragraph 2 of 
Article VIII of GATT 1994. 
26 This self-initiated review shall not affect Memb ers' rights and obligations under paragraph 2 of 
Article VIII of GATT 1994. TN/TF/W/165 
Page 22  
 
  [(i) national trade document formats with the UN-Layout Key or its future 
 updated electronic counterparts in acco rdance with the Customs Co-operation 
Council Recommendations on the matter;] 
 [(ii) national data elements in trade docum ents with the UN Trade Data Elements 
Directory (UNTDED) and future updated  versions in accordance with the 
Customs Co-operation Council Recommendations on the matter; and] 
 
(iii) electronic messages to be interchanged between Customs administrations and 
between Customs administrations and other trade users with international 
standards for electronic information  exchange.]] ] 
 
3. Use of International Standards 
[3.1 Members [are encouraged to consider as a reference framework] shall [prefer to use 
international standards as a framework] [[where pr acticable][to the extent practicable]] base their 
importation, exportation [[and][or]] transit [forma lities and] procedures on [relevant] [framework of] 
international standards [or] [[parts thereof][guide lines or recommendations where they exist]], except 
as otherwise provided for in this Agreement.  
3.2 Members may use regional standards [[whenev er they are compatible with international 
standards][if these are [considered to be] more effici ent means][whenever they are efficient]] for [the 
purpose of] facilitating international trade.
27 
3.3 Members are not required to use internati onal standards [guidelines or recommendations] 
[where the WTO Member is not a Member of the organization that sets the international standard in question] which are not appropriate to their devel opment, financial and trade [[capacity][needs]] or 
which would pose fundamental technological or infr astructural problems for them [[and therefore][or 
where these would]] be an ineffective or inapprop riate means for the fulfilment of the legitimate 
objectives pursued.   
3.4 With a view to facilitating international trade,  Members are encouraged to take part, within 
the limits of their resources, in the preparation and periodic review by appropriate international 
intergovernmental [[organization of ][standardizing bodies of internati onal]] standards relevant to the 
operation of this Agreement. 
3.5 [To encourage the use of international standards by all Members,] the Trade Facilitation 
Committee shall: 
(a) [Develop a procedure to] monitor the pr ocess of international [coordination and] 
harmonization on [international standards]  [guidelines and recommendations] [and 
the [[use][application]] of international st andards by Members [and may, in order to 
avoid unnecessary duplication, decide to use the information generated by the 
procedures, particularly for notification,  which are in operation in the relevant 
international organizations
28]; 
[(b) [In conjunction with international orga nizations] [[establish][prepare]] a list of 
 international standards [for Members to di scuss or consider] relating to importation, 
                                                      
27 In this case, these regional standards prevail over the relevant international standards as provided for 
in paragraph 1.  
28 This paragraph may be moved to the part of the Agreement dealing with the functions of the TF-
Committee at a later stage.  TN/TF/W/165 
 Page 23 
 
 
   exportation and transit fo rmalities and procedures administered by relevant 
 international organizations29.] 
[The TF Committee should, in conjunctio n with the relevant international 
organizations, establish a list of inte rnational standards, guidelines or 
recommendations relating to importation,  exportation or transit procedures.] 
3.6 For the purposes of this Agreement, the term  "international standards" shall be understood to 
refer to [[international][standa rds][conventions][or agreements]] [[guidelines or recommendations 
developed or promulgated by the relevant][relating to facilitating international trade and administered 
by]] intergovernmental international organizations [[ inter alia ]:  World Customs Organization (WCO) 
and United Nations Organisations Centre fo r Trade Facilitation and Electronic Business]. ] 
_______________ 
 
[3.1 Members shall use relevant international sta ndards or parts thereof as a basis for their laws, 
regulations and administrative procedures that lay down requirements for formalities and procedures 
in connection with importation, exportation or transit. 
 
3.2 If regional standards are a more efficient mean s to facilitate international trade, Members of 
that region are encouraged to use them or relevant parts thereof as a basis for their laws, regulations 
and administrative procedures as provided for in paragraph 3.130. 
3.3 Members are not required to use relevant inte rnational standards or relevant parts thereof 
which would pose fundamental technological problems  in a Member, or where they would be an 
ineffective or inappropriate means for the fulf ilment of the objectives of this Agreement.  
3.4 With a view to facilitating international trade,  Members are encouraged to take part, within 
the limits of their resources, in the preparation and periodic review by appropriate international 
intergovernmental organization of standards rele vant to the operation of this Agreement.  
3.5 [For the purposes of this Agreement, the term "international standards" shall be understood to 
refer to International Conventions  or Agreements related to f acilitating international trade and 
administered by relevant internati onal intergovernmental organizations, [ inter alia ]:  World Customs 
Organization (WCO) and United Nations Organisations  Centre for Trade Facilitation and Electronic 
Business.  As appropriate, the list of relevant in ternational organizations may be complemented by 
other relevant international organizations as identified by the Trade Facilitation Committee.]  
[For the purposes of this Agreement, the term "inter national standards" shall be  understood to refer to 
International Conventions or Agre ements related to facilitating inte rnational trade and administered 
by relevant international intergovernmental  organizations:  World Customs Organization 
(WCO), United Nations Organisations Centre for Trade Facilitation and Electronic Business, 
International Maritime Organisation (IMO) and Inte rnational Civil Aviation Organisation (ICAO).  In 
particular, the following conventions shall apply:  Convention (2005) on Facilitation of International 
Maritime Traffic, Convention (2006) on Interna tional Civil Aviation, Convention (1990) on the 
Temporary Admission of Goods (Istanbul Conven tion), International Convention (1986) on the 
Harmonized Commodity Description and Coding Sy stem (HS Convention), General Annex of the 
International Convention (1999) on the Simplifi cation and Harmonisation of Customs procedures 
                                                      
29 This paragraph may be moved to the part of the Agreement dealing with the functions of the TF-
Committee at a later stage. 
30 In this case, these regional standards prevail over the relevant international standards as provided for 
in paragraph 1. TN/TF/W/165 
Page 24  
 
  (Revised Kyoto Convention).  As appropriate, the lis ts of relevant interna tional organizations and 
conventions may be complemented as iden tified by the Trade Facilitation Committee.] ] 
4. Acceptance of Commercially Avai lable Information and of Copies 
4.1 Customs and other border agencies shall require [[only those][the]] [documents] [or data] [as 
are] necessary [to] [[exercise border controls][permit control of the operation]] [for the] [release and 
clearance of goods] and to ensure that all [regulator y and legislative] require ments [[relating to [the 
application of] relevant laws ha ve been complied with][in effect have been respected]].  
[4.2 For goods subject to control of legisla tion conformity and documentation requirement, 
customs and other border agencies shall endeavour to accept copies of documents, in particular (a) 
commercial documents (invoices, [bills of lading,] [etc .]); and (b) where a government agency already 
holds the original and multiple authorities are invol ved.  In the case of (b), Members shall accept 
authenticated copies by the agency holding the original in lieu of the original document. [Copies will 
be accepted only for processing pre-arrival clearan ce and not for the final release of goods.]]  
4.3 Customs and other border agencies shall e ndeavour to use relevant information already 
available in the context of commercial transactions  (e.g., quantity and commercial description of the 
goods) and submitted to customs and other border ag encies [as a means of foregoing the relevant 
information in supporting documents] [except in  urgent circumstances and other limited 
circumstances that are made public]. 
[4.4 In cases where Goods declarations [and ot her supporting documents] are lodged electronically 
and authenticated by electronic signatures or el ectronic procedures and received [and accepted] by 
customs and other border agencies [for the release an d clearance of goods], no other original of these 
documents shall be requested by customs and other border agencies.] 
[4.5 Without prejudice to paragraph 4.4, customs and other border agencies may request for the 
original of these documents for other post-clearance activities.] 
4.6 [As far as possible the] customs and othe r border agencies [[may][shall endeavour to]]  
[[allow supporting documents not][not insist upon supporting documents]] to be presented provided 
they are [held available by the declarant], requisite  information is provided by the [declarant] about 
the documents, and the documents are available [[fro m][with]] the [declarant] for a specific period. 
4.7 Customs and other border agencies shall [endeavour to] not require a translation of the 
particulars of supporting documents (e.g., invoices,  bills of lading), [except when necessary [[to 
permit][for]]  processing of the Goods declaration].   
[4.8 Nothing in these provisions shall prevent a Member from requiring original documents or 
data in the course of exercising post entry audit.] 
 
5. Single Window/One-time Submission 
 
5.1 Members [[in so far as possible][where practicable]] [[shall][may]] [endeavour to] [maintain 
or] establish a "single window
31" where documentation and/or data  requirements for exportation, 
importation and transit [procedures] are submitted [by a trader resident in the Member state in question] [[one time only][to a single entry point]] [to all stakeholders in international trade 
                                                     
 
31 A single window is defined as a facility that allo ws parties involved in trade and transport to lodge 
standardized documentation and /or data with a single entry point to fulfil all import, export, and transit-related 
regulatory requirements (UN/CEFACT Recommendation No.33).  TN/TF/W/165 
 Page 25 
 
 
  procedures]. [[The single window shall undertak e onward distribution of the aforementioned 
documentation and/or data requirements to all the relevant authorities [[or agencies which require 
them][and participating agencies]].][A single window will be responsible for distribution of 
documents and information for all the bodies involved in international trade.]] [After the examination 
by the relevant authorities or agencies of the doc umentation and/or data, [[the single window shall 
notify the results to the ap plicants][the results shall be notified to the applicants through the single 
window]] in a timely manner.]   
5.2 In cases where documentation and/or data requirements have already been received by the 
single window, the same documentation and/or da ta requirements shall not be requested by 
[[other][participating]] authorities or agencies except in urgent circumstances and other limited 
exceptions which are made public. 
5.3 Members shall notify [other Members through] [[the WTO Secretariat][the Trade Facilitation] 
Committee]] the details [of operation] of the single  window, [including the participating authorities 
and agencies], [the functions of the single window , the contact point for the single window as well as 
the procedure of its usage32.] 
5.4 Members are encouraged to use, to the exte nt possible, information technology [in line with 
international standards] to support the single window. 
[5.5 Members shall, where practicable, use relevant  international standards and practices [such as 
UN/CEFACT Recommendation No. 33] as a basis for the single window schemes.] 
5.6 With regard to the scope of the participating authorities or agencies and of the documentation 
and/or data requirements, [[all][developing a nd least-developed country]] Members [[are allowed 
to][shall]] [endeavour to] implement the single wi ndow in a progressive manner [[taking into account 
each Member's implementation capacity][subject to their requesting for and receiving from other Member(s), the requisite technical assistance and capacity building]].  
6. Elimination of Pre-shipment Inspection 
6.1 Without prejudice to paragraph[s ] 6.2 [and 6.3], Members shall [strive to] not require the use 
of [mandatory] pre-shipment [and post-shipment] in spections [of merchandise] [[or their equivalent] 
[or other similar bodies]] [on customs matters such as valuation and classification]. 
 
6.2 Developing [and least-developed] country Memb ers [which currently have pre and post-
shipment inspection requirements] shall, [subject  to their requesting for and receiving from other 
Member(s), the necessary technical assistance and capac ity building] [to the extent possible [strive to] 
progressively] eliminate any [mandatory] requirements to use pre [and post] shipment [[inspections] 
[requirements]] [of merchandise] [or their equivalent ] [[not later than [X] years from the entry into 
force of this [[commitment][agreement]]][within the time period specifically agreed with such 
Member(s)]].   [6.3 Least-developed country Members shall [to the extent possible [strive to] progressively] 
eliminate any [mandatory] requirements to use pre- shipment inspections [of merchandise] [or their 
equivalent] not later than [Y] years from the entry into force of this commitment.]  
                                                     
 
32 Note to the reader:  This article may be droppe d from the proposed text should it be adequately 
covered by the Article on publication and availability of information. 
 TN/TF/W/165 
Page 26  
 
  6.4 From the entry into force of this [[commitm ent][agreement]], Members shall not introduce or 
apply any new requirements to [[use][make mandato ry the use of]] pre-ship ment inspections [of 
merchandise] [or their equivalent].  
 
6.5 [During the transition periods in paragraphs 6.2 and 6.3,] Members shall ensure that [[pre-
shipment inspection companies [or their equivalent],  acting on their behalf or employed by them,][any 
entity acting on their behalf or employed by them to carry out compulsory inspection, verification or 
certification activity in relation with import, export or  transit border procedures shall]] act consistently 
with the relevant commitments of Members, including in the field of Trade Facilitation.    6.6 No Member shall require the provision of shipping notes (Bordereau de Suivi des Cargaisons) 
and associated documents as a condition for the import, unloading or transhipment of cargos. 
 
[7. Use of Customs [[Brokers][B roking Company or Agency]] 
[7.1 Without prejudice to paragraph 7.2, Member s shall [endeavour to] not require the mandatory 
use of customs brokers.] 
[7.2 Subject to maintaining transparent and r easonable licensing requirements and procedures, a 
[developing country] Member [country] may require the compulsory use of customs brokers.] 
[7.3 Any person subject to licensing requirements in  paragraph 7.2 shall be eligible for a license. 
In the case of legal persons, they may operate w ith their own in house brokers, licensed by the 
respective authority [of the country where the br oker will develop its operations in accordance with 
paragraph 7.2 above].] 
7.4 [Developing country Members shall eliminate any requirements [[to use][for mandatory use 
of]] customs brokers not later than [X] years from th e entry into force of this commitment.  Least-
developed country Members shall eliminate any re quirements [[to use][for mandatory use of]]  
customs brokers not later than [Y] years from the entry into force of this commitment.] 
[Subject to maintaining transparent and reas onable licensing requirements and procedures, a 
developing country Member may require th e compulsory use of customs brokers.] 
7.5 [Members, if and when licensing customs brokers, shall apply licensing rules that are 
transparent, [non-discriminatory] and reasonable, [hav ing regard to the nature of the tasks which they 
are licensed to carry out].] 
[Any person, subject to the licensing requirements in paragraph 7.4, shall be eligible for a licence.  In 
the case of legal persons, they may operate with their own in-house customs brokers, licensed by the 
respective authority of the country where the br oker will develop its operations in accordance with 
paragraph 7.2 above.]  [7.6 This commitment shall not undermine a Memb er's rights and obligations under the GATS.] 
[7.7 Members should be given flexibility to dete rmine the criteria which apply when licensing 
customs brokers.] ] 
8. Same Border Procedures within a Customs Union 
 
8.1 For border clearance [and release] of goods, [and in particular for clearance of agriculture and 
food products,]   member states of a customs union [[ shall adopt [[common][the same]] border 
procedures][should progressively adopt harmonized border procedures]] [including inspection of  TN/TF/W/165 
 Page 27 
 
 
  goods, release of goods, SPS and TBT measures, etc.].   [This shall include adoption of same standards 
including specifications, terminologies and definiti ons, inspection, sampling and test methods.]   
[9. Uniform Forms and Documentation Requireme nts Relating to Import Clearance within 
 a Customs Union 
 9.1 All documentation requirement s relating to import [export and transit] clearance shall be 
uniform for all Member states of a customs union. ]    
 
10. Option to Return [or Destroy] Rejected Goods to the [[Importer][Exporter]] 
 [10.1 In case of rejection of a [food] [consignment]  on account of failure to meet certain standards 
[of a customs union], an option [[shall][may]] firs t be given [to the] [[ importer][exporter]] to 
[[return][re-export]] the rejected goods [to the exporter]; [only] upon failure [by the 
[[importer][exporter]]] to exercise this option within  a reasonable period of time, a different course of 
action, including [the return of the goods to the exporter, [re-export the goods to the 3
rd party if the 
later agrees to accept the goods in question] or] dest ruction of the goods [at the cost of the importer] 
can be considered by the appropriate au thority of the importing Member.]   
 [10.2 In the case of return of prohibited and rest ricted goods, the exporting Member shall accept the 
returned goods.]  ARTICLE 11:  FREEDOM OF TRANSIT 
1. Scope  
 
[1.1 Definition of traffic in transit :  [[Goods [– including [those moved via fixed infrastructure, 
inter alia  pipelines and electricity grids –]] and mean s of transport (including baggage and the 
personal belongings of the person operating the mean s of transport),][Goods (including baggage), and 
also vessels and other means]] shall be deemed to be  in transit across the territory of a Member when 
the passage across such territory is only a portion of a complete journey beginning and terminating 
beyond the frontier of the Member whose territory th e traffic passes.  [[Traffic][Goods and means of 
transport]] of this nature is termed  "traffic in transit" irrespective of (i) trans-shipment, warehousing, 
[short-term storage,] breaking bulk, or change in th e mode of transport, and (ii) whether the goods or 
means of transport, after passing across a territory of a Member, return to the territory of a Member in 
which they originate or through which they have prev iously transited.  [Means of transport shall be 
deemed to be traffic in transit also if they carry exclusively goods in trans it, even if the means of 
transport are not in themselves in trans it according to the above definition.]]   
 
[1.2 Each Member undertakes that if it grants  to any enterprise [including state trading 
enterprises], formally or in effect, exclusive or special privileges, such enterprise shall, in its 
regulations, formalities [fees] and charges – includi ng transportation charges –, on or in connection 
with traffic in transit, act in a manner consistent  with the provisions on traffic in transit of this 
Agreement [and otherwise solely in accord ance with commercial considerations.]] 
 
1.3 Exception :  The provisions on traffic in transit of this Agreement shall not apply to the 
operation of aircraft in transit, but shall appl y to air transit of goods (including baggage). 
 [1.4  Consignments which are being transhipped
33 shall [not] be subject to transit procedures34.]  
                                                      
33 Defined as " transferred under customs control from th e importing means of transport to the 
exporting means of transport within the area of one Customs office responsible for import and export ." TN/TF/W/165 
Page 28  
 
  2. Basic Freedom of Transit 
2.1 [There shall be freedom of transit through the territory of each Member [via [[designated 
routes][the routes most convenient for international tr ansit]]] [for traffic in transit to or from the 
territory of other WTO Members] [provided the r outes are acceptable to the member whose territory 
is being transited through].  No dis tinction shall be made in the treatm ent of traffic in transit which is 
based on flag of the vessel, the place of origin, departure, entry, exit or destination, or any 
circumstances relating to the ownership of goods or [of vessels or of other] means of transport 
[providing for exceptions set out in b ilateral or plurilateral agreements]. 
 
3. Regulations, Restrictions and Non-Discrimination 
3.1 Regulation on Traffic in Transit
:  [All charges and] [All] regulations [and limitations] 
imposed by [[a Member][contracting parties]] on tra ffic in transit to or from the territories of other 
Members [contracting parties] shall be reasonable, having regard to the conditions of the traffic. 
 3.2 Disciplines on Restrictions to Freedom of Transit
: 
[(a) Traffic in transit shall not be subject to any restrictions unless a Member takes a 
 measure to fulfil [[one of the objectives ][legitimate public policy objectives, inter 
 alia, those]] laid down in GATT Articl es XX and XXI [which shall include the 
 protection and maintenance of transit infrastructure].  Members shall ensure that  any  such measure shall not be more restrictive than necessary.] 
(b) The restriction shall not be maintained if the circumstances or objectives giving rise 
 to its adoption no longer exist or if th e changed circumstances or objectives can be 
 addressed in a less restrictive manner. 
(c) Each Member shall notify the Trade Facilitation Committee on the objective and 
duration of the restrictions it applies on an [annual] basis.  If the restriction is not notified, any Member may bring the restriction in question to the notice of the Trade 
Facilitation Committee. 
3.3 Strengthened Non-discrimination
:  
(a) Members shall not apply discriminatory measures to goods in transit, or [to vessels or 
other means of transport] [which are b ased on the flag of the vessel, the place of 
origin, departure, entry, exit, or destina tion, or any circumstances relating to the 
ownership of the means of transport] of other Members, for non-commercial reasons.  
This does not exclude the right to resort to the exceptions already laid down in WTO 
Agreements, for valid reasons and provid ed that the measure concerned does not 
constitute a disguised restriction on international trade.  
[(b) With respect to all [laws, regulati ons, formalities] [fees] and charges, including 
transportation charges, imposed on or in c onnection with transit, each Member shall 
accord to traffic in transit to or from the territory of any Member, treatment no less 
favourable than that accorded to its ow n export or import traffic [or domestic 
movements of goods] [import-, export-, or ] [domestic traffic], under like conditions, 
                                                                                                                                                                     
34 [Such consignments nevertheless fall under the defin ition of transit in the se nse of GATT Article V.]  TN/TF/W/165 
 Page 29 
 
 
  within the territory of that Member35. [This principle refers to like products being 
transported on the same route under like conditions.]]  
[(c) Members recognize that the general and security exceptions provided for in GATT 
Articles XX and XXI shall be fully applicab le, but for valid reasons not constituting a 
disguised restriction on international trade.] 
(d) Most-favoured-nation treatment:  Without prejudice to paragraph 7.1, with respect 
 to all laws, regulations, formalities, [f ees] and charges – including transportation 
 charges – , on or in connection with trans it, each Member shall accord to traffic in 
 transit to or from the territory of any other Member treatment no less favorable than  the treatment accorded to traffic in transit to or from any third country.  [This 
 principle refers to like products bei ng transported on the same route under like 
 conditions.] 
[(e) Treatment preceding and following trans it:  Each Member shall accord to products 
 and means of transport which have been or  will be in transit through the territory of 
 any other Member treatment no less favorable than that which would be accorded to 
 such products and means of transport if they were travelling from their place of origin 
 to their destination without going through the territory of such other Member.  Any  Member shall, however, be free to mainta in its requirements of direct consignment 
 existing on the date of the GATT 1994 in respect of any goods in regard to which  such direct consignment is a requisite cond ition of eligibility for entry of the goods at 
 preferential rates of duty or has relation to the Member's prescribed method of 
 valuation for duty purposes.] 
4. Disciplines on Fees and Charges 
 
4.1 Publication of Fees and Charges: 
[(a) Publication:  Members shall [to the ex tent possible] publish [promptly] information 
on [all] charges [imposed in respect of tra ffic in transit].  This information shall 
include the reason for the charge, the respons ible authority, the charges that will be 
applied, and when and how payment is to be made.  The information [to the extent 
possible] shall be published, [in one of the three official WTO languages,] via an 
officially designated [/accepted] [[medium][s ource]], and to the extent practicable, an 
official website.
36] 
[(b) Prior publication:  Except in urgent circumstances [and other limited exceptions, 
 [which are made public]] [or when justified by legitimate public policy objectives],  Members [shall accord] [where possible and when deemed necessary] [provide] an  adequate time period between the publi cation of information on new or amended 
 [fees and] charges and their entry into force.
37 ] 
                                                      
35 This provision shall apply to any local (public  or private) agencies acting on behalf of the 
government.  
36 [Note to the reader:  this paragraph may be dropped at a later stage if the issue is properly covered in 
another Article of the Agreement.] 
37 [Note to the reader:  this paragraph may be dropped at a later stage if the issue is properly covered in 
another Article of the Agreement.] TN/TF/W/165 
Page 30  
 
  4.2 Periodic Review of Fees and Charges
: 
 
[(a) Periodic review :  Each Member [where possible] shall [periodically] review its 
charges [to ensure that they are in line w ith WTO commitments and] [with a view to 
reducing their number and diversity, wher e] [[appropriate][practicable]]. whenever 
deemed necessary38.] 
 
4.3 More effective Disciplines on Charg es for Transit – Reduction/Elimination: 
(a) Members shall [[exempt][suspend]] traffic in transit from customs duties and from all 
transit duties [[or][and]] other [fees and] ch arges imposed in respect of transit, except: 
 
(i) [Reasonable] charges for transportati on (such as tolls, road charges and 
similar), having regard to the conditions of the traffic, or 
(ii) [Reasonable] transit charges commensurate with the administrative expenses 
entailed by transit or with the cost of the service rendered.  Any transit charge 
shall: 
 - Only be imposed for [the administrative procedures entailed or] 
 [transit] service provided [[dir ectly linked to the specific][in 
 connection with the]] transit movement in question;  
  - [Not exceed the approximate [administrative expenses entailed or] 
  cost of the transit service rendered;  and 
  - Not be calculated on an ad valorem  basis.] 
 
5. Disciplines on Transit Formalities and Documentation Requirements 
  
5.1 Publication
: 
 
[(a) Publication: Each Member [where possi ble] shall publish all transit formalities and 
 documentation requirements, and regional tr ansit agreements or arrangements [except 
 if a non-Member-Party to such an agreement or arrangement opposes publication].  
 The information shall be published, [in one  of the three official WTO languages,] via 
 an officially designated source, such as the official gazette, the official journal or an 
 official web-site.39]  
[(b)  Prior publication:  Except in urgent  circumstances and ot her limited exceptions, 
 [which are made public] [where possible and when deemed necessary], Members 
 shall [[accord][provide]] an adequate time period between the publication of new or 
 amended transit formalities and documenta tion requirements and their entry into 
 force.40] 
                                                      
38 [Note to the reader:  this paragraph may be dropped at a later stage if the issue is properly covered in 
another Article of the Agreement.] 
39 Note to the reader:  this paragraph may be dropped at a later stage if the issue is properly covered in 
another Article of the Agreement. 
40 Note to the reader:  this paragraph may be dropped at a later stage if the issue is properly covered in 
another Article of the Agreement.  TN/TF/W/165 
 Page 31 
 
 
  5.2 Periodic Review : 
[(a) Each Member [where possible] shall [p eriodically] review its transit formalities and 
documentation requirements [to ensure that they are in line with WTO commitments] and with a view to consolidating them a nd reducing their impact on trade [whenever 
deemed necessary].  Such reviews shall allo w for the participation of all interested 
parties and, as appropriate, may be held at a regional or international level.] 
 5.3 Reduction/Limitation/Simplification/Adjustment
: 
 
(a) Any Member may require that traffic in tr ansit through its territory be entered at the 
proper customs office [but, except in cases of failure to comply with applicable 
customs laws and regulations] without prej udice to the other commitments on transit, 
but such traffic in transit through its te rritory not be subject to any unnecessary 
delays, restrictions, inspections or contro ls, and shall [to the extent possible] be 
granted [[expedited][expeditious]] and simp lified treatment: at border crossing points, 
including sea, fluvial and air ports or inland terminals as applicable.  Such expedited 
and simplified treatment implies, inter alia  and where applicable: 
 
(i) Special border crossing facilities for transit:  To the extent practicable, 
physically separate transit infrastructure (such as lanes, berths and similar) [[shall][should]] be made available for traffic in transit at border crossings. 
(iii) Formalities adjusted to the specificities of the goods in transit:   In designing 
and applying transit formalities and documentation requirements, Members 
shall take account of the characteristics of traffic in transit. 
(iv) Limited physical inspections of goods:   Where goods are placed under a 
transit procedure, Members shall use risk management techniques adapted to 
the specific risks of traffic in transit to  enable any inspections to be targeted 
on the basis of the degree of risk attached to individual consignments. [Furthermore, Members shall not appl y quality controls or controls of 
compliance with technical standards.]  
(v) Reducing the administrative burden for traffic in transit:   [Transit formalities 
and documentation requirements shall be  reasonable having regard to the 
conditions of the traffic, applied uniform ly and be not more trade restrictive 
than necessary to permit the control of the operation and to ensure that all requirements relating to the application of relevant law have been complied 
with.]  For traffic in transit, Members [[shall][may]] provide for: 
- The processing of transit documents and data prior to the arrival of 
the transiting consignment. the use,  to the extent possible, of any 
commercial or transport document setting out clearly the necessary particulars as the descriptive part of transit declarations as a complement of the paper based transit declarations;  
  - [The establishment of a single window;  and] 
 
 - [The establishment of an authorised trader scheme with a view to 
 grant simplified treatment to traders with a good track record of  compliance with transit formalities and documentation   requirements.] TN/TF/W/165 
Page 32  
 
  [(b) Nothing in these provisions shall affect the right of Members to detain, restrict, 
 inspect or control traffic in transit in a manner not otherwise inconsistent with the 
 Member's WTO rights and obligations, in particular in cases of failure to comply  with applicable laws and regulations.] 
6. Bonded Transport Regime and Guarantees 
 
6.1 Where a Member requires a guarantee to a void inland diversion of goods in transit, any 
person required to provide security [[shall] [may]] be allowed to choose any form of security provided 
that it is acceptable to the customs and other border authorities.  This Member shall also ensure that 
the guarantees required from transit operators are: 
(a) Reasonable having regard to the conditions of traffic and the characteristics and the 
nature and value of the consignment in question, and [[limited to the amount of 
customs debt or other charges which may be incurred in respect of the goods][shall 
normally be limited to the amount of the customs duties or other charges for which the goods may be liable]]; 
(b) Designed and applied on a regional or inte rnational basis to as great an extent as 
possible;  and 
(c) Released or discharged promptly and in full after the completion of the transit 
operation.  
6.2 Where a Member requires a guarantee for goods  in transit, this Member shall allow 
guarantees to be renewed for subse quent consignments once a previous  one is proved to have reached 
its destination [or made exit].  No [fees] and char ges shall be imposed in relation to the use of bonded 
transport regimes and guarantees except for those di rectly related to the approximate cost of any 
service rendered.   [6.3 In cases where a Member chooses to apply ot her appropriate measures to prevent the inland 
diversion of goods, [[no guarantee shall be required for the transit of goods][a member may decide 
whether or not a guarantee shall be required for the transit of goods]].] 
7. Regional Transit Agreements or Arrangements 
 
7.1 Members [[shall][may]] promote bilateral and regional transit agreements or arrangements 
with a view to reducing trade barriers and enhance freedom of transit. Members shall take full account 
of international standards and instruments when  designing and applying those agreements or 
arrangements.  In particular, Members that are cont racting parties to regional transit agreements or 
arrangements shall strive to:  
(a) Agree on common, simplified documents, or electronic messages, [that shall be 
aligned with international standards]; 
(g) Allow the same set of documents or electronic messages to accompany the 
consignment from the country of departure to destination; 
[(c) Mutually recognize aut horized trader schemes;]  TN/TF/W/165 
 Page 33 
 
 
  (d) Define common measures relating to the monitoring of transit, inter alia  the 
appointment of national transit coordinato rs; performance indicators (e.g., target 
clearance times) or public private part nerships to manage and monitor the 
arrangement; 
(h) Include matters which are relevant beyond customs in the context of transit, such as 
road and transport issues.  
7.2 Regulations and formalities in connection with  transit agreed upon in such agreements or 
arrangements shall be reasonable, having regard to the conditions of the traffic.  These agreements or 
arrangements shall be designed and implemented in su ch a way that they do not constitute a disguised 
restriction on international trade or an arbitrary or unjustifiable discrimination between Members.  
 
7.3 Members participating in bilateral or regional transit agreements or arrangements shall afford 
opportunity for other interested Members [who demonstrate compliance with the conditions and substantive criteria] to negotiate their accession to su ch an agreement or arrangement or to negotiate 
comparable ones with it.   8. Improved Coordination and Cooperation 
  
8.1  Amongst Authorities
: Members shall [endeavour to] ensure cooperation and coordination 
[[between][among]] all concerned authorities and agen cies in their territory to facilitate traffic in 
transit.  [Members shall ensure cooperation with  other Members on issues of traffic in transit, 
including with regard to standardizing tran sit formalities and documentation requirements, 
coordinating operations of border cr ossings and mutual recognition of authorized trader schemes.  [To 
this end, neighbouring Members shall, as far as neces sary, meet periodically to discuss and come to an 
understanding on the fees and charges, formalities,  legal requirements and practical operation of 
transit regimes relating to goods moving in transit between them.41 ]] 
8.2  Between Authorities and the Private Sector :  [To the extent possible] Members shall [where 
possible] provide opportunities for interested traders or their representatives to comment on the transit 
regime and its operation, including with regard to the introduction of  new or amended transit fees and 
charges, and transit formalities and documentati on requirements, with a view to minimizing 
unnecessary delays and restrictions on traffic in transit.   
ARTICLE 12:  TRANSITIONAL PROVISIONS FOR DEVELOPING COUNTRY MEMBERS 
AND LEAST DEVELOPED COUNTRY MEMBERS 
1. Guiding principles 
1.1 [Every Member shall implement all provisions  or subparts of provisions contained in the 
Trade Facilitation Agreement subject to the flexibilities contained in this Article.] 
 
[The provisions of Articles 1 -11 above shall be  implemented by developing country Members and 
LDC Members in accordance with the provisions of this section.]  
2. Definitions of Concepts  
2.1 Category A commitments include provisions or  subparts of provisions that a developing 
country Member and a least devel oped country Member, have to implement upon entry into force of 
                                                     
 
41 Note to the reader: this paragraph may be dropped at  a later stage if the issue is properly covered in 
another Article of the Agreement. TN/TF/W/165 
Page 34  
 
  the Agreement [including all provisions or subpart s of provisions that a developing country and a 
LDC Member already implements].  [Developing  countries and LDCs shall determine, on an 
individual basis, the provisions or subparts of pr ovisions to be included under Category A.  The 
commitments included in Category A shall be legally binding.] 
2.2 Category B commitments include [[provisions or subparts of provisions that a developing 
country Member and a least devel oped country Member, will implement after the entry into force of 
the Agreement][provisions or subpart s of provisions included in the Schedule by a developing country 
Member or a least developed country Member ,that require a transitional period of time to implement 
which shall be specified in the notification]]. 
2.3 Category C commitments include [[provisions or sub-parts of provisions included in the 
Schedule by a developing country and a LDC that require technical assistance and capacity building 
to be implemented in a transitional period of time which shall be specified in the 
notification][provisions or subparts of provision s that a developing country Member and a least 
developed country Member, will implement after the entry into force of the Agreement, the provision 
of adequate and effective technical assistan ce and capacity building measures by donors and the 
acquisition of implementation capacity][provisions or sub-part of provisions th at a developing country 
Member and a least developed country Member, will  require additional time and technical assistance 
and capacity building to implement beyond the date  of entry into force of the Agreement]]. 
3.  [[[Implementation][Notification]] of Provisions (or Sub-part of Provisions) Listed under 
 Category A][Establishing Implementation Periods]] 
3.1 [Each developing country Member or LDC Me mber will determine which provisions or 
subparts of provisions it will notify under Category A.]  
[Developing country Members shall notify to the Trade Facilitation Committee the provisions or sub-
part of provisions under Category A [[at the time of the signature of the Agreement][at the time of the 
signature of the Agreement or, at the latest, by the time of entry into force of the Agreement][at the 
time of entry into force of the Agreement]].  This notification will form an integral part of the Trade 
Facilitation Agreement.] 
 3.2 [A least developed country Member, [[ shall][may]] notify to the Trade Facilitation 
Committee the provisions or subparts of provisions under Category A [[at entry into force of the Agreement][at entry into force of the Agreement or, at  the latest, by [X] time after the entry into force 
of the Agreement][at [X] time after en try into force of the Agreement]].] 
[Least-developed country Members shall not be required to notify any provisions or sub-part of 
provisions under Category A.]  
 
3.3 Upon entry into force of this Agreement, each developing country Member and each least 
developed country Member shall implement the provisions and sub-parts of provisions it has 
designated in Schedule A.  Each Member’s Schedule A is hereby made an integral part of this 
Agreement. 
4.  [[Notification of Provisions (or Sub-part of Provisions) under Category B][Notification 
 of Implementation Plans for Provisions (or Sub-part of provisions) Notified under  Category B][Establishing Implementation Periods]] 
4.1  [At the entry into force of the Agreement, de veloping country Members and least developed 
country Members, shall submit their Schedule for implementing provisions or subparts of provisions 
under Category B.  The Schedule shall include th e provisions or subparts of provisions, the  TN/TF/W/165 
 Page 35 
 
 
  provisional period of time for implementation and the implementing national [[agency][entity]].  
Developing country Members shall notify to th e Trade Facilitation Committee the implementation 
plan for provisions or subparts of provisions notif ied under Category B at time after they submitted 
the notification of the provisions or subparts of the provisions under Category B. This plan sets forth  
(a) The period of time required for the acquis ition of implementation capacity in respect 
of each provision or subparts of provi sions included in the plan;  and  
(i) The national agencies responsible for im plementing the provisions or subpart of 
provisions included in the plan. ] 
_______________ 
  
[[Developing country Members] [and] [least devel oped country Members] [[shall][may]] notify to the 
Trade Facilitation Committee the provisions (or sub- part of provisions) [no tified] under Category B 
[[at [X] time after the entry into  force of the Agreement][at [X] time after the time provided for 
developing country Members][[at the entry into force of the Agreement or, at the latest, by [X] time 
after the entry into force of the Agreement,] ta king into account maximum flexibilities for LDCs, and, 
particularly, the possibility to shift commitments from one category to another]].  [At [X] months after the submission of Schedules of implementing provis ions or subparts of provisions under Category B, 
developing country Members and least developed country Members, shall notify the definitive 
specific period of time for the implementation of measures under Category B.] ] 
 
_______________ 
 
 [With respect to those provisions or subparts of pr ovisions that it has not designated in Schedule A, a 
developing country Member or LDC Member may delay implementation of such provisions or sub-
parts of provisions in accordance with the process set forth in this paragraph.  
 
(a) No later than [90] days after entry into force of this Agreement, each Member shall 
notify to the Trade Facilitation Committee in  draft Schedule B/C an indicative time 
period for implementation of each provision or subpart of a provision that is not designated in Schedule A
42. 
(b) No later than [300] days after entry in to force of this Agreement, the Member 
concerned shall notify to the Trade Facilitation Committee in final Schedule B/C the definitive time period for implementation of each provision or subpart of a provision.    
(b) If a Member does not notify a time period for a provision or sub-part of a provision in 
final Schedule B/C, the Member shall implement that provision or sub-part of a 
provision within [one year] after en try into force of this Agreement. 
(c) Notifications submitted in draft and final Sc hedule B/C may also include such further 
information as the notifying Member deems appropriate. Members are encouraged to provide information on the domestic agency /entity responsible for implementation 
and, for those provisions or subparts of provisions for which a Member considers that technical assistance and capacity building is requires, the donor agency with which 
the Member has an agreement to provide assistance. 
                                                     
 
42 The format for Schedule B/C is set forth in [Annex A]. TN/TF/W/165 
Page 36  
 
  (d) Members experiencing difficulties in submitting indicative and definitive time 
periods [under subparagraphs 4. 1(a) and (b)] within the deadlines set forth therein 
because of the lack of a donor should no tify the Trade Facilitation Committee of 
those difficulties as early as possible prio r to the expiration of those deadlines. 
Members agree to cooperate to assist in  addressing such difficulties, taking into 
account the particular circumstances and special problems facing the Member 
concerned.  The Committee may take appropriate action to address the difficulties, including, where necessary, extending the d eadlines [under subparagraphs 4.1(a) or 
(b)] for the Member concerned. 
(e) [One year] after entry into force of this  Agreement, and then 60 days after an 
extended deadline established [above], the Committee shall meet to ratify each 
Member's final Schedule B/C. Upon ratification, each Member's Schedule B/C will become an integral part of this Agreement. ] 
 
5.  [[Notification of Provisions (or Sub-part of Provisions) under Category C][Notification 
 of Implementation Plans for Provisions (or Sub-parts of Provisions) Notified under 
 Category C][Establishing Implementation Periods]] 
5.1 [Any implementation of provi sions or sub-part of provisions  notified or re-notified under 
Category C by developing country Members a nd least-developed countries is conditional on the 
provision of adequate and effective technical  assistance and capacity building measures by 
[[developed countries][donors]] as well as the acquisi tion of implementation capacity by developing 
and least-developed country Members.] 
5.2  [At the entry into force of the Agreement, Developing Country Members and least developed 
country Members shall submit the Schedule for impl ementing provisions or sub-parts of provisions 
under Category C. 
At [X] Months after the entry into force, Deve loping Country Members and least developed country 
Members shall submit the implementation plan for provisions under Category C.  The implementation 
plan shall include:  
(a) The provisions or sub-parts of provisions under Category C;  
 
(b) The definitive specific period for implem entation; in cases where the assistance by a 
donor has not yet been agreed for some provisions or sub-parts of provisions the 
implementation plan shall include, as a minimum, the provisional period for 
implementation; 
 
(c) The implementing agency; and   
(d) The donor, if any.  
 For the provisions or sub-parts of provisions that at  the time of the submission of the implementation 
plan as referred to in the paragraph above did not include the donor, Members shall update the 
implementation plan with information regarding the donor committed to assist in the implementation 
of a provision or sub-part of provision and the definitive period for implementation.  The TF 
Committee shall review periodically the implementati on plans for Category C in order to monitor and 
resolve any difficulties or delays in obtaining TA/CB. ] 
 
_______________ 
  TN/TF/W/165 
 Page 37 
 
 
  [[Developing country Members] [and] [least devel oped country Members] [[shall][may]] notify to the 
[[WTO][Trade Facilitation Committee]] the provisions (or sub-part of provisions) [notified] under Category C [[at [X] time after th e time provided for developing country Members][at [the latest by] 
[X] time after the entry into for ce of the Agreement][in respect of only those measures for which they 
have received adequate and effective technical as sistance AND/OR in respect of which they have 
acquired the capacity to implement]]. [Members sha ll also include, as an annex to these notifications, 
a listing of the provisions or subparts of provis ions under Category C in terms of priorities for 
technical assistance and capacity building.]  [Developing country Members and] least developed country Members shall notify to the Trade 
Facilitation Committee the implementation plan for a provision (or sub-part of a provision) notified 
under Category C [[in respect of only those measu res for which they have received adequate and 
effective technical assistance AND/OR in respect of which they have acquired the capacity to 
implement][after an agreement with a donor has been  reached to assist in the implementation of the 
provision or sub-part of the provision concerned.  The implementation plan sets forth:  
 
(a) The period of time required for the acqui sition of implementation capacity in respect 
of each provision or subpart of provision included in the plan; 
 (b) The technical assistance and capacity bu ilding measures required for the acquisition 
of implementation capacity in respect of each provision or subpart of provision 
included in the plan;  
 (c) The donors that agreed to provide the technical assistance and capacity building 
measures required for the acquisition of im plementation capacity in respect of each 
provision or subpart of provision included in the plan; and  
 
(d) The national agencies responsible for implementing the provisions or subparts of 
provisions included in the plan.]] ] 
 
_______________ 
  
[See Article 12, paragraph 4.1, 3
rd option] 
5.3  [LDC Members shall notify only those provisi ons or subparts of provisions under Category C 
where technical assistance and capacity building has been provided.] 
6. [[Grace Period for the Application of the Understanding on Rules and Procedures 
 Governing the Settlement of Disputes][Peace Clause][Due Restraint]] 
6.1  [Regarding Category A provisions or subpart s of provisions, a Member shall not initiate a 
procedure pursuant to Articles XXII and XXIII of  GATT 1994 and the Unders tanding on Rules and 
Procedures Governing the Settlement  of Disputes against a Developing Country Member or a LDC 
for provisions or subparts of provisions under Category A for a period of [X] afte r entry into force of 
the Agreement.] 
[Developing country Members, including least developed country Members, shall be exempt from 
any actions based on Articles XXII and XXIII of GATT 1994 and the Understanding on Rules and 
Procedures Governing the Settlement of Disputes for  period of [X] years after a provision of subpart 
of provision has been notified under Category A.]  
[For two years after entry into force of this Agreement, Articles XXII and XXIII of the GATT 1994 
shall not apply to the settlement of disputes arisi ng under any provision or sub-part of a provision of TN/TF/W/165 
Page 38  
 
  this Agreement listed in Schedule A of a Member with respect to a measure of that Member.  Each 
Member shall nevertheless provide  adequate opportunity for consultation with respect to any issue 
relating to the implementa tion of this Agreement.] 
 [6.2 LDC Members shall be exempt from any ac tions based on Articles XXII and XXIII of GATT 
1994 and the Understanding on Rule s and Procedures Governing the Settlement of Disputes for  
period of "Y" years after a provision or subpart of provision has been notified under Category A.] 
6.3  [Developing country Members, including least  developed country Members, shall be exempt 
from any actions based on Articles XXII and XXIII of GATT 1994 and the Understanding on Rules 
and Procedures Governing the Settlement of Disputes for a period of [[X][two]] years after 
notification by a Member to the Trade Facilitatio n Committee that a provision (or sub-part of a 
provision) notified or re-notified under Category B and under Category C has been implemented.]  
[A Member shall not invoke any actions based  on Articles XXII and XXIII of GATT 1994 and the 
Understanding on Rules and Procedures Governing the Settlement of Disputes against a developing 
country Member or an LDC Member under Cate gory B and C during the transition period of 
implementation of the provisions or subpart of  provisions and a period of two years after 
implementation has been notified.] 
[6.4 LDC Members shall be exempt from any ac tions based on Articles XXII and XXIII of GATT 
1994 and the Understanding on Rule s and Procedures Governing the Settlement of Disputes for  
period of [Y] years after a provision or subpart of provision has been notified under Category B and 
Category C] 
[6.5 A Member shall not invoke or apply any Dispute Settlement procedures, including panel 
proceedings, against a developing country Member for any provision (or sub-part of provisions) under Category B and Category C during the period of implementation of the provisions.] 
6.6 [Notwithstanding the [[peace clause][grace pe riod for the Application of the Understanding 
on Rules and Procedures Governing the Settlement  of Disputes]], Members shall exercise due 
restraint in raising matters under the Unders tanding on Rules and Procedures Governing the 
Settlement of Disputes involving least-developed country Members.] 
[Before making a request for consultations pursuant to Articles XXII or XXIII, and at all stages of 
dispute settlement procedures with regard to a m easure of an LDC Member, a Member shall give 
particular consideration to the special situation of LDC Members.  In this regard, Members shall 
exercise due restraint in raising matters under dispute settlement procedures involving an LDC 
Member.] 
[6.7  The Committee shall encourage and facilitate  ad hoc consultations or negotiations among 
Members on specific issues relating to trade facilitation, with a view to reaching a mutually satisfactory solution promptly.]   
[6.8 Nothing in article 12.6 shall affect the right  of Members to take action under Articles XXIII 
of GATT 1994 and the Understanding on Rules and Pr ocedures Governing the Settlement of Disputes 
against another Member for provisions containe d in other WTO-Agreements, including for GATT 
Articles V, VIII and X.]   TN/TF/W/165 
 Page 39 
 
 
  7. [[Use of the Early Warning Mechanism][Extension for the Implementation Period of 
 Provisions under Categories B and C]] 
7.1 [Any developing country Member, including an y least developed country Member, may 
extend the time required to implement a provision or  sub-part of a provision notified under Category 
B and Category C.  [[Any extension shall be notif ied to the Trade Facilitation Committee prior to the 
expiration of the date of implementation for the pr ovision or sub-part of the provision concerned 
which was notified to the Trade Facilitation Committe e][Any extension shall be notified to the TF 
Committee X time prior to the expiration.]]   
Any developing country Member, including any least developed country Member, that wishes to 
extend the time required to implement a provision or  sub-part of a provision notified under Category 
B and Category C beyond the time extended and notif ied under the paragraph above, has to submit a 
request to the Trade Facilitation Committee prior to the expiration of the date of implementation, as 
extended and notified in accordance with the pa ragraph above.  The Trade Facilitation Committee 
shall [[take a decision on][review]]  the request, taking into account any specific circumstances of the 
Member submitting the request. ] 
 
_______________ 
 
 [A Developing Country Member or LDC may request an additional period of time to implement a 
provision or sub-parts of provisions contai ned in the Schedule for Category B and C. 
 
The request for an additional period of time sh all be submitted to the Trade Facilitation Committee 
[X] months before the implementation date listed fo r such provisions or sub-parts of provisions and 
shall include the specific period of time to extend the transitional period of implementation. The first 
extension shall be granted automatically, when not exceeding [X] months. [If the period of the 
extension sought in the first request exceeds “X” months, it should be dealt with in the same manner 
as with subsequent requests.]  Subsequent requests for an additional period of ti me to implement a provision or sub-parts of a 
provision shall be reviewed by the Trade Facilitation Committee. ] 
 
_______________ 
 
 
[A developing country of LDC Member experienci ng difficulty in implementing a provision or sub-
part of a provision by the date set forth in Schedule B/C may, no later than [X] days before that date, 
request that the Committee extend the time period for implementation of that provision or sub-part of 
a provision.  The request shall include the additiona l time requested and the reasons for the request.  
Such reasons may include the need fo r assistance where not earlier anticipated. 
 The Committee shall give sympathetic consideration to requests under paragraph 7.1, and may decide 
to grant the extension for good cause. Good cause ma y include difficulties and delays in obtaining 
assistance. ] 
 
_______________ 
 
 
[With a view to ensuring that developing country Members are able to comply  with this Agreement, 
the Committee on Trade Facilitation provided for in Ar ticle 14 (referred to in this Agreement as the TN/TF/W/165 
Page 40  
 
  "Committee") is enabled to grant, upon request, spec ified, time-limited exceptions in whole or in part 
from obligations under this Agreement.     A developing country Member may request additiona l time, beyond the timeframe in its Schedule, to 
implement a provision or sub-part  of provisions under Category B and Category C.  The developing 
country Member shall submit a formal request not  less than [X months] before the end of the 
timeframe in its Schedule to the Committee.  The Committee shall normally grant the requested 
extension provided it is the first time the devel oping country Member requests the extension for that 
provision (or sub-part of provisions).  Future requ ests for extensions for the same provision (or sub-
part of provisions) shall be subject to a decision by the Committee. ] 
[7.2 A first time extension shall not exceed [X] year s. Where an extension is granted for more than 
[X] years it shall be subject to annual review by the Committee.] 
7.3 [Any provision or sub-part of a provision initially notified under Category B or Category C 
may be re-notified under Category B or Category C.  A re-notification of a provision or sub-part of a 
provision has to be notified to the Trade Facilitation Committee accordingly.] 
[[Under exceptional circumstances,]  a developing country Member may request the application of the 
Early Warning Mechanism to move a provision or sub-part of provisions  from Category B to 
Category C or from Category C to Category B through the submission of a notification to the Committee.  [7.4 Requests for extensions under this Article sha ll contain sufficient information to enable other 
Members to assess them.  Where a Member proposes to move a provision or sub-part of provisions on 
its Schedule from Category B to Category C, the requ est shall contain information on the technical 
assistance, capacity building and other financial needs required to ensure implementation of the 
obligation, as well as a plan for its implementation.  First time extension shall not exceed [x] years.  
Where an extension is granted for more than [2] y ears, it shall be subject to annual reviews by the 
Committee.] 
 
8. [[Implementation][Registering Implementa tion][Full Implementation of Provisions or 
 sub-part of provisions under Categories B and C]] 
[8.1 It will be understood that a Member has im plemented a provision or subpart of provision if 
the timeframe for implementation contained in its [implementation  plan], including any agreed 
extended timeframe under the Early Warning Mechan ism, has been met [and the Member provides a 
notification to the Trade Facilitation Committee conf irming that the provision or subpart of provision 
has been implemented].] 
[8.2 At the end of the implementation period of a provision or sub-part of a provision, a 
Developing Country Member or LDC shall notify to  the Trade Facilitation Co mmittee [reporting] that 
the provisions or sub-parts of prov isions have been implemented.] 
 
9. [Provision of Technical Assistance, [fi nancial assistance] and Capacity Building] 
[9.1 The provision of technical assistance and capacity building measures by developed country 
Members and relevant international organizations, including the IMF, OECD, UNCTAD, WCO and the World Bank, is a precondition for the acquis ition of implementation capacity by developing 
country Members and least-developed country Members in respect of provisions or sub-part of 
provisions notified or re-notified under Category C.]  TN/TF/W/165 
 Page 41 
 
 
  [9.2 Annex D of the 2004 July Framework Agre ement clearly states that "support and assistance 
should also be provided to help Developi ng and least-developed countries implement the 
commitments resulting from the negotiations, in accordance with their nature and scope".]  
9.3 [Members agree to facilitate the provision of  TA and CB to developing country Members and 
LDCs, on mutually agreed terms and either bila terally or through the appropriate international 
organizations. In order to make technical assi stance and capacity building more effective and 
operational and to ensure better coherence, Members shall invite relevant in ternational organizations 
[including the IMF, OECD, UNCTAD, WCO and the World Bank] to undertake a collaborative effort 
in this regard. Due account shall be taken of th e relevant work of the WCO and other relevant 
international organizations in this area.] 
 
[Members agree to facilitate the provision of techni cal assistance and capacity building to developing 
country Members, on mutually agreed terms and either bilaterally or through the appropriate 
international organizations.  The objective of such assistance is to assist developing country Members 
to comply with the Ag reement’s commitments.] 
 
[9.4 Members shall endeavour to apply the follo wing principles for providing technical assistance 
and capacity building with regard to the implementation of this Agreement: 
 
(a) Take account of the overall developmenta l framework of recipient countries and 
regions and, where relevant and appropriat e, ongoing reform and technical assistance 
programs; 
 (b) Include, where relevant and appropria te, activities to address regional and sub-
regional challenges and promote regi onal and sub-regional integration; 
 
(c) Ensure that ongoing trade facilitation reform activities of the private sector are 
factored into assistance activities;   
 (d) Promote coordination between and among Members and other relevant institutions, 
including regional economic communities, to ensure maximum effectiveness of and results from this assistance.  To this end:  
 
(i) Coordination, primarily in the country or region where the assistance is to be 
provided, between partner Members and donors, and among bilateral and 
multilateral donors, should aim to avoid overlap and duplication in assistance programs, and inconsistencies in refo rm activities through close coordination 
of technical assistance and capacity building interventions; 
 (ii) For least developed country Member s, the Enhanced Integrated Framework 
should be a part of this coordination process; and 
 (iii) Members should also promote intern al coordination betw een their trade and 
development officials, both in capitals and Geneva, in the implementation of 
the Agreement and technical assistance. 
 
(e) Encourage use of existing in-country and regional coordination structures such as 
round tables and consultative groups to c oordinate and monitor implementation 
activities; and 
 (f) Encourage developing countries to provid e capacity building to other developing and 
least-developed countries and consider supporting such activities, where possible.] TN/TF/W/165 
Page 42  
 
  [9.5 In cases where technical assistance and cap acity building measures are not provided or lacks 
the requisite effectiveness, developing country  Members and least-developed countries are not bound 
to implement the provisions or sub-part of provi sions notified or re-notified under Category C.] 
9.6 [There shall be a specific Technical A ssistance Unit linked to the Trade Facilitation 
Committee that shall provide a forum for discussions on TA/CB including, inter alia , matching 
developing country requests with donor compet encies; discussion of any problems regarding 
implementation of provisions or subparts of provisi ons; review of progress in the provision of TA/CB 
including on any developing country Member or LDC not receiving adequate TA/CB at all or with 
respect to a specific measure.]  
[A Technical Assistance Unit shall be established to provide a [[forum][framework]] for discussions 
on S&DT and will be responsible for establishing th e procedures for the provisions of technical 
assistance and [[financial assistance][capacity build ing]]; receiving requests for TACB, examining 
them and matching the demands of TA a nd [[FA][CB]] with donors' capabilities.] 
 [The Trade Facilitation Committee shall prov ide a forum to discu ss TA/CB including, inter alia , 
issues related to requests and offers of TA/CB to or by donors and/or inte rnational organizations, 
discussion on any problems regarding implementation of  provisions or sub-parts of provisions; review 
of progress in the delivery of TA/CB including any developing or least-developed Members not 
receiving adequate technical assistance and capaci ty building, delivery of TA/CB by donors and 
international organizations.]  
[There shall be a specific item on the agenda of th e Trade Facilitation Committee that shall provide a 
forum for discussions on TA/CB including, inter alia,  discussion on any problems regarding 
implementation of provisions or su b-part of provisions; review of progress in the provision of TA/CB 
including any developing or least-developed Memb ers not receiving adequate technical assistance and 
capacity building at all or with respect to a particular measure.] 
 
[There shall be a specific Technical Assistance Unit linked to Trade Facilitation Committee that will, 
inter alia,  provide a forum for the matching of Developi ng countries and LDCs' requests with donor 
competencies;  and continue the discussions with the Annex D agencies.  There shall be a specific 
item on the agenda of the Trade Facilitation Commi ttee hat shall provide a forum for discussions on 
TA/CB including, inter alia , discussion on any problems regardin g implementation of provisions or 
subpart of provisions; review of progress in the provision of TA/CB including any Developing or 
Least-developed Members not receiving adequate technical assistance and capacity building at all or with respect to a particular measure]  [In addition to its responsibilities under Articles 12.3 and 12.7, the Trade Facilitation Committee shall 
provide a forum for discussions on technical assi stance and capacity building during implementation 
periods, including sharing expe riences and information on ongo ing assistance and implementation 
programs, including challenges and successes.]  
10. [[Actions by Donors][Information to be Submitted by Members to the Trade Facilitation 
 Committee]] 
10.1 [[[Developed country Members][Donors]] [in a position to do so] shall submit to the Trade 
Facilitation Committee a notification containing the following information: 
(a) Contact points for aid providers and aid agencies related to trade facilitation; (b) The necessary channels and mech anisms to request assistance.] 
_______________  TN/TF/W/165 
 Page 43 
 
 
  [Members shall submit to the Committee the follo wing information, or internet references that 
provide the following information:      
(a) For Members assisting developing and LDC Members with implementation through 
bilateral channels: a contact point or points for facilitation of assistance; and 
information on the process to request assistance.  
(b) For developing country and LDC Members: a contact point or points for the office 
responsible for coordinating and prioriti zing assistance and arranging assistance with 
donors. 
(c) Because assistance will primarily be arrange d within the country or region where the 
assistance is to be provided, the contact information provided under (a) and (b) should normally be provided for donor and partne r officials in that country or region.]   
 
_______________ 
 
 [All Members shall notify to the Trade Facilitation Committee the contact details of the government 
agency responsible for TA&CB related to trade f acilitation. Donors shall provide information on the 
mechanisms to request such assistance.] 
 
10.2 [The information referred to shall be updated when necessary.] 
[Members shall update the inform ation in paragraph 10.1 as necessary.  The Secretariat shall make 
this information easily accessible to Members.] 
10.3 [Developed Country Members shall submit, once a year, to the Trade Facilitation Committee 
a notification on technical and financial assistance and capacity building provided to Developing 
Country Members and LDCs in relation to the Trade Facilitation Agreem ent.  International 
Organizations may [also] submit in formation as referred to [above]]. 
[[[Developed country Members][Donors]] [in a position to do so] shall submit, once a year, to the 
Trade Facilitation Committee a notification on tec hnical and financial assistance and capacity 
building provided to Developing  Country Members and LDCs in relation to the Trade Facilitation 
Agreement.]  [A Member assisting developing and LDC Members with implementation should submit to the Trade 
Facilitation Committee information on technical a nd financial assistance and capacity building 
provided to developing country Memb ers and LDCs in relation to th e Trade Facilitation Agreement.  
Members should update this information as necessary.]  10.4 [International Organizati ons may submit informati on as referred to above.] 
 
[The Committee may invite International Organizati ons to submit the information referred to in 
paragraph 10.3.]  [10.5 Members shall submit to the Trade Facilitation Committee a notification containing the contact points of the government agency responsibl e for Technical Assistance and Capacity Building  
related to trade facilitation.] TN/TF/W/165 
Page 44  
 
  [10.6 Donors shall initiate contacts with devel oping country Members and LDCs to reach an 
agreement on providing TA/CB for provisions or subparts of provisions Scheduled under Category 
C.] 
[10.7 The Trade Facilitation Committee may, on the b asis of an initiative from one of the Members, 
invite the relevant international organizations  (including the IMF, OECD, UNCTAD, WCO, UN 
Regional Commissions and the World Bank or their s ubsidiary bodies) to provide information and to 
examine specific matters with respect to the effec tive and efficient provision of technical assistance 
and capacity building, including with regard to requests made under the early warning mechanism.] 
ARTICLE 13:  [CUSTOMS] COOPERATION [MECHANISM FOR [TRADE 
FACILITATION AND] [[CUSTOMS][TRADE]] COMPLIANCE] 
 
1. Cooperation Mechanism for Customs Compliance 
1.1 Members [shall] [endeavour] [in a manner cons istent with its domestic law and procedures] 
[whenever practicable] [may] upon request, exchange  information [and/or documents] on [Customs] 
matters [such as HS classification, [description, quan tity,] country of origin and [[valuation][value]] 
of [import, export and transit] goods [specified on the import declaration]] in [identified cases of] 
import or export, where there is reason to doubt th e truth or accuracy of a declaration filed [by the 
importer or exporter]. 
1.2 A Member making the request shall ensure th at, [to the extent possible], all appropriate 
internal verification has been undertaken including, inter alia , verification of the status of the 
importer/exporter and inspection of the relevant documents made available to or obtained by the 
customs administration.  
1.3 A Member making the request shall provide a brief summary of the case in respect of which 
information is sought including the reasons for doubting the truth or accuracy of the declaration made before it; the results of verification made; and, speci fy the information and [/or documents] required. 
1.4 The requested Member [[shall][may]] [in a manner consistent with  its domestic law and 
procedures]: 
(a) Provide information only to the extent  it is available in the import or export 
declaration(s) [within the available resources of  its respective authorities] [[as well as in the 
additional documents][and, if required, at least the details listed below: 
 Exporter; 
 Consignor; 
 Carrier; 
 Importer; 
 Consignee; 
 Notify party; 
 Delivery destination;  
 Country(ies) of routing, to the extent known; 
 Agent, if applicable; 
 Tariff code number; 
 Description of Goods; 
 UNDG Number (Dangerous Goods Code), if applicable; 
 Type of packages identification; 
 Quantity of goods/Number of packages; 
 
Total gross weight;  TN/TF/W/165 
 Page 45 
 
 
   Equipment identification number, if containerized and available; 
 Equipment size and type identification; 
 Seal number, if applicable and available; 
 Total invoice amount; and 
 Unique consignment reference number.]] 
 
[(b) [If requested,] provide documents [[ filed][submitted]] [[in support of][with]] a 
[[goods][import/export]] declaration, such as commercial invoice, packing list, certificate of origin and bill of lading, in the form in which these are filed, whether paper or electronic;] 
[(c) Confirm that the documents provided ar e true copies of the documents submitted by 
the importer/exporter [and accepted by the requested Member];  and]  
(d) Provide the information [to the extent possible,] [within a period of [[60][90][150]] 
days from the date of receipt of the request.] 
 
1.5 Such exchange of information [or documents] shall not require Members to: 
 (a) Modify the format of their import or export declarations or their procedures; 
(b) Call for documents other than those [[fil ed][submitted]] with the goods declarations; 
 (c) Modify the period of retention of such information [or documents];    
(d) Introduce paper documentation where electroni c format has already been introduced;  
 [(e) Disclose prohibited or restricted information in line with national legislation;] 
[(g) Provide any information for which disclos ure is not permissible under their domestic 
laws and regulations; or 
(h) Provide any information furnished by an y person pursuant to their domestic laws and 
regulations where such person has not gi ven consent to the disclosure of the 
information, where there is such a requirement under its domestic laws and 
regulations.] 
1.6 [Any information [or documents] exchanged sh all be treated as [strictly] confidential and 
shall [[not be disclosed to any third party except to the extent required in [administrative or] judicial 
proceedings][be granted at least the same level of  protection provided under th e laws and regulations 
of the requested Member]]. Such informati on [or documents] shall not be [[used in a 
criminal][disclosed to any third party except to the relevant law enforcement agencies of the 
requesting Member and shall not be used as evid ence in a judicial]] proceeding unless specifically 
authorized by the requested Member.] 
[Any information [or documents] exchanged on ma tters mentioned in paragraph 1.1 which are by 
nature confidential or which are provided on a c onfidential basis shall be treated as [strictly] 
confidential by the authorities concerned who sha ll not disclose it to any third party without the 
specific permission of the government providing such  information or documents, except to the extent 
that it may be required to be disclosed in the cont ext of judicial proceedings.] [Exchanged information 
shall not be used as evidence in judicial proceedings unless specifica lly authorized by the requested 
Member.  In case the government of a requesting Me mber is ordered to provide such information as 
evidence for a judicial proceeding by the court of in tends to disclose it to any 3rd party. the requesting 
Member must ask the requested Member for specifi c authorization through diplomatic channels.] TN/TF/W/165 
Page 46  
 
  [Any information or documents exchanged on matte rs mentioned in paragr aph 1.1, which are by 
nature confidential or which are provided on a conf idential basis, shall be treated as (strictly) 
confidential and shall be granted at least the same  level of protection provided under the laws and 
regulations of the requested Member. In case the gove rnment of  a requesting Member is ordered to 
provide such information as evidence for a judicial  proceeding by the court with the intention to 
disclose it to any 3rd party, the requesting Memb er must ask the requested Member for specific 
authorization. The requested Member shall consid er whether the confidentiality of the information 
required will be taken care of before providing su ch formation. The requested Member shall deny 
providing such information if its laws and regulati ons will be offended by providing the information.] 
 
1.7 Each Member shall designate and notify to th e WTO an agency [or a contact point] within its 
administration for exchange of information [and documents]. 
1.8 The request for information [or documents] sh all be made [in one of the three official 
languages of the WTO or] in a language mutually  acceptable to the requesting and the requested 
Member. 
1.9 The request for information [or documents] sh all not be made later than [[one year][two 
years][four years][the time required by the national legislation of the Member requested]]  after the 
importation or exportation of the goods. 
[1.10 A Member shall not [[make][request]] more  than [X] [[consignments for information] 
[requests for information [and documents] from another Member in a calendar year.]] [A requested Member shall respond in writing, whether paper or el ectronic means, to a request made [pursuant to 
this proposal].] 
[1.11 A requested Member may postpone or refuse providing more than [X] requests for 
information [and documents] from [[another][the sa me]] Member in a calendar year. [Reasons for 
such a postponement or refusal shall immediat ely be communicated to the Member making the 
request.]] 
1.12 The requesting Member should inform the requ ested Member about the result of the exchange 
of information if there was a request from the latter [to provide so]. 
1.13 Information [or documents] exchanged shall not be used for purposes other than that for 
which it was sought, unless the requested Member agrees otherwise. 
1.14 Notwithstanding [[other provisions of this communication][what is contained in the preceding 
paragraphs]], a requested Member may postpone or refuse providing information if the provision of 
such information would interfere with an ongoing ad ministrative or judicial investigation, prosecution 
or proceeding. [Reasons for such a postponement or refusal shall immediately be communicated to the 
Member making the request.] 
[1.15 In cases where the requested Member is of  the opinion that exchange of information under 
these provisions is prohibited by its laws and regul ations or would infringe  upon its sovereignty, 
security, public policy, or other subs tantial interest, the request may be refused or has to be withheld, 
or may be subject to the satisfaction of certain conditions or requirements.] 
[1.16 If exchanged information is improperly disclosed on 1 occasion, it precludes the Member who 
disclosed the information from receiving further information.]  TN/TF/W/165 
 Page 47 
 
 
  [1.17 If the requesting Member would be unable to  comply with a similar request in case such a 
request was made by the requested Member, it shall st ate that fact in its request.  Execution of such a 
request shall be at the discretion of the requested Member.] 
[1.18 A Member has a right to not cooperate with a non-cooperative Member.] [1.19 If a requesting Member does not treat information received from another Member in 
accordance with the requirements of this proposal , the requested Member may refuse any further 
requests for assistance pursuant to this proposal.]  
_______________ 
  
[2. Customs Cooperation 
2.1 Recognizing that a Member may have to address cases where it has reason to doubt the truth 
or accuracy of information provided by traders in support of the declared value of imported goods;  
2.2 Recognizing the importance of protecting commercially confidential information in 
safeguarding the commercial interests of traders;  2.3 Members may seek assistance from other Members in accordance with the following 
requirements:  
(a) A Member shall seek to obtain and revi ew the relevant and necessary documentation 
from the importer respecting the declared value of goods and shall conduct a verification before it requests assistance from another Member. 
 (b) If the Member has reasonable grounds to doubt the truth or accuracy of the 
supporting documentation referred to in para graph 1, it may request assistance from 
the exporting Member on mutually agreed te rms consistent with the requirements of 
this proposal.  
 [(c) A Member shall not require an original or  copy of export declarations issued by the 
authorities of the exporting Member as a requirement for importation.]  
 
(d) Each Member shall notify to the WT O a contact point for [[making a request] 
[information exchange]] pursuant to paragraph 2. 
 (e) Where a Member requests information from the exporting Member respecting the 
declared value of goods being imported,  the requesting Member shall protect 
commercially confidential information.  For greater certainty, the protection of commercially confidential information means the treatment required by Article 10 of 
the Agreement on Implementation of Article VII of the General Agreement on Tariffs 
and Trade, 1994. 
 
(f) The requesting Member shall provide the requested Member with a written summary 
of the request, including: 
 
(i) The matter at issue and reasons for the request;   
(ii) The specific information [, including documents,] requested; 
 TN/TF/W/165 
Page 48  
 
  (iii) The purposes for which the Member requires the information; 
 (iv) A confirmation that the requesti ng Member conducted the verification 
required by paragraph 1; An explana tion of why the requesting Member still 
has doubts respecting the truth or accuracy of information provided by the 
importer after conducting the verifi cation required by paragraph 1; 
 (v) The identity of the official making the request;  (vi) The names and addresses of the persons to whom the request relates, if 
known;  and 
 (vii) The applicable legal provisions in  the domestic law, including provisions 
relating to confidentiality, of the requesting Member.  
 
(g) The requested Member [[should][shall ][may]] offer cooperation and assistance, 
consistent with its domestic  law and procedures [within its available resources]: 
 
(i) If the requested Member is satisfied  with the verification referred to in 
paragraph 1; 
 
(ii) If the requested Member is satisfied that the required confidentiality of the 
information will be maintained; [and] 
 [(iii) If the requested Memb er has obtained the prior consent of the person 
furnishing the information, where th ere is such a requirement under its 
domestic laws and regulations;  
 (iv) If the disclosure of the information is not otherwise prohibited by the 
domestic laws and regul ations of the requested Member; and] 
 (v) Only to the extent that the information is available. 
 
(h) Such exchange of information sha ll not require a requested Member to: 
 
(i) Modify the format of their import or export declarations or their procedures; 
 
(ii) Require documents other than those filed with the declaration of the goods; 
 (iii) Initiate inquiries to obtain the information; 
 
(iv) Modify the period of retention of such information;  
 
(v) Introduce paper documentation where electronic format has already been 
introduced; or 
 
(vi) Translate into any language the information or documents. 
 
 (i) Subject to subparagraph 1.3(k), the re questing Member shall use the information 
solely for the purposes stated in the re quest, unless the requested Member agrees 
otherwise in writing.  The requesting Member  shall be subject to any restrictions 
imposed by the Member providing the information.  
  TN/TF/W/165 
 Page 49 
 
 
   (j) The requesting Member shall provide the information only to its customs 
administration.  In the case that the requesting Member is required by its domestic law to share the information with a govern mental agency other than its customs 
administration or in a judicial or quasi-judicial proceeding, the requesting Member shall [[inform the][get approval from][s eek prior consent from]] the requested 
Member.     
  (k) A requested Member may postpone or re fuse providing information if the provision of 
such information would interfere with an ongoing investiga tion, prosecution or 
proceeding. 
 
 (l) A requested Member shall respond in wr iting to a request made pursuant to this 
proposal. 
  (m) The request for information shall not be  made later than [two years] after the 
importation or exportation of the goods. 
  [(n) A Member shall not make more than  [X] requests for information [and documents] 
from another Member in a calendar year [within its available resources]].   
  (o) If a requesting Member does not treat information received from another Member in 
accordance with the requirements of this proposal, the requested Member may refuse 
any further requests for assistan ce pursuant to this proposal. 
  (p) Nothing in this proposal shall be cons trued to prevent a Member from entering into 
[or maintaining] a bilateral [regional or in ternational] arrangement respecting sharing 
of customs information.  [In the case of an  inconsistency between a provision of such 
an agreement and this proposal, that agreem ent shall prevail to the extent of the 
inconsistency]. 
  [(q) The requested country shall verify that the requesting country is able to provide the 
requested country with information of a natu re similar to the information requested.] 
 
 [(r) In cases where the requested Member is of the opinion that exchange of information 
under these provisions is prohibited by its laws and regulations  or would infringe 
upon its sovereignty, security, public policy, or  other substantial interest, the request 
may be refused or has to be withheld, or ma y be subject to he satisfaction of certain 
conditions or requirements.] ] 
 
ARTICLE  14: INSTITUTIONAL ARRANGEMENTS 
 
1.1 A Committee on Trade Facilitation is hereby established. 
1.2 The Committee shall be open for participation by all Members.  The Committee shall elect its 
own Chairman.   
1.3 The Committee shall meet as needed and e nvisaged by the relevant provisions of the 
Agreement, but no less than once a year, for the purpose of affording Members the opportunity to 
consult on any matters related to the operation of this  Agreement or the furtherance of its objectives.   
1.4 The Committee shall carry out such responsib ilities as assigned to it under this Agreement or 
by the Members.  TN/TF/W/165 
Page 50  
 
  1.5 The Committee may set up such subsidiary bodi es as may be required.  All such bodies shall 
report to the Committee. 
1.6 The Committee shall maintain close contact with  other international organizations in the field 
of trade facilitation with the objective of securing th e best available advice for the administration of 
this agreement and in order to ensure that unnecessary duplication of effort is avoided.  
Representatives of such organizations may be in vited to meetings of the Committee and the 
Committee may, through appropriate channels, invite the relevant international organizations or their 
subsidiary bodies to examine specific matters rela ted to the administration of this agreement. 
1.7 The Committee shall review the operation and implementation of this Agreement [X] years  
[from the entry into force of this  agreement].  [During this period of review of the operation and 
implementation of [X] years,  Members shall not re sort to the provisions of the Dispute Settlement 
Understanding and only raise  before the Committee all questions and queries relating to  issues 
relating to compliance with the obligations under th e agreement, including issues relating to technical 
assistance and capacity building, and all efforts should be undertaken to ensure  the use of good offices 
under the Committee’s auspices during this period.] 
[1.8 The Committee shall have its own rules of procedures.] 
ARTICLE  15: NATIONAL COMMITTEE ON TRADE FACILITATION 
 
1.1 In order to facilitate the process of domestic coordination of trade facilitation needs, priorities 
and implementation [of the Agreement on Trade Fac ilitation], Members shall [establish] [and] [or] 
[maintain] a national committee [on trade facilitatio n] [or a similar] mechanism on trade facilitation 
[or designate an existing mechanism/body/Commit tee] [with the objective of assisting in the 
implementation of the Agreement on Trade Facilitation]. 
ARTICLE 16: PREAMBLE/CROSS-CUTTING MATTERS 
[1.1 [Small [and vulnerable] [economies]] devel oping [and least developed] countries which are 
Members of a customs union or a regional economic  arrangement may adopt regional approaches to 
assist in the implementation of their obligations under the Trade Facilitation Agreement including 
through the establishment and use of regional bodies
.] 
  TN/TF/W/165 
 Page 51 
 
 
  CROSS-CUTTING ISSUES 
(a) Relationship to other WTO Agreements 
(b) Institutional Provisions and Dispute Settlement 
(c) Final Provisions 
(d) Implementation Schedules 
 
 TN/TF/W/165 
Page 52  
 
  Annex [A] 
Format for Schedule B/C 
 
 
Provision/Sub-part of Provision  
Time Period  
Assistance Required and Other 
Information 
 
    
 
    
 
    
 
    
 
   
 
    
 
   
 
 
 
 
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