WORLD TRADE  
ORGANIZATION  TN/TF/W/16 
9 February 2005 
 
 (05-0531) 
Negotiating Group on Trade Facilitation Original:   English 
  
 
COMMUNICATION FROM THE WORLD CUSTOMS ORGANIZATION 
  
 As agreed at the meeting of the Negotiating Group of 7 February 2005, the following self-
assessment checklists received from the World Custom s Organization (WCO) are being circulated for 
the information of Participants. 
  
_______________ 
 
  
WCO SELF–ASSESSMENT CHECKLISTS FOR GATT ARTICLES V, VIII AND X 
 
 1. The WCO has welcomed the WTO decision to launch negotiations on trade facilitation based 
on the modalities of negotiations described in Annex D of its July package on 1 August 2004.  One of 
the negotiation objectives is " to clarify and improve relevant aspects of Articles V, VIII and X of the 
GATT 1994 with a view to further expediting the mo vement, release and clearance of goods, including 
goods in  transit ".  The WTO decision also states that " due account shall be taken of the relevant work 
of the WCO and other relevant international organizations in this area".  
2. The WCO has produced self assessment checklists  which are intended to provide a simple 
snapshot of the Customs systems relative to the th ree Articles in question and may be used to assist 
Customs Administrations to judge to what extent  they conform with WCO instruments and best 
practices pertinent to the provisions of these three Articles. For each Article, the checklist covers the 
areas of  
• Strategic management,  
• Resources,  
• Legal framework,  
• Systems and procedures,  
• Information and Communication technology,  
• External co-operation, comm unication and partnership  
• Integrity, 
  as they relate to each Article.   3. An analysis of the completed checklists may iden tify problem areas that need to be addressed. 
The checklists are based on the WCO's diagnostic fra mework for customs capacity building.  The 
framework has been designed to provide the user with potential solutions to identified problems in a 
comprehensive and sustainable way.   
4. Use of the WTO self-assessment checklists could lead governments to consider undertaking a 
more comprehensive customs reform and moderniz ation, utilizing the Diagnostic Framework.  The TN/TF/W/16 
Page 2  
 
 WCO is willing to support Customs Administrations  with any further diagnostic activity resulting 
from use of the checklists. 
Points to Note: 
 
1. This tool is designed for Customs issues only and it does not cover all formalities and 
  procedures related to importation, expor tation and transit as described in the GATT 
  articles. It does not intend to prejudge the scope and contents of the WTO    negotiations;   
 2. In particular with regard to article X, the checklist could be used, mutatis mutandis, to 
  assess the wider non-customs impact on the movement, release and clearance of  
  goods; and  
3. This tool is a living document; it would be modified upon developments in the WCO 
  work and the WTO negotiations.  
 
5. Use of the WCO Time Release Study (TRS) should  be considered in conjunction with any 
review of procedures. The TRS can assist in the measurement of the average time taken between the 
arrival of the goods (on the means of transport) and their release, and at each intervening step. By 
using TRS, countries might identify problems and bottlenecks in the cross-border movement of goods 
and thereby bring forward solutions to address issu es identified. The TRS can be used therefore to 
stimulate efforts to improve the efficiency and effectiveness of Customs clearance procedures. The 
TRS can be conducted either manually or electronically . For the latter, IT software for use with the 
TRS is also available in co-operation with the World Bank. 
 
_______________ 
  TN/TF/W/16 
 Page 3 
 
 
 Self Assessment Checklist for Customs Transit  
 
(GATT Article V ) 
 
 
 Strategic Management Yes No Comments / Observations 
V.1 Are there international Customs transit 
movements within the Customs territory?    
V.2 Are there national Customs transit 
movements within the Customs territory?    
V.3 Is the telecommunications and power 
infrastructure appropriate to support effective 
and efficient Customs transit?    
V.4 Is the transportation infrastructure of the 
country appropriate to support effective and 
efficient Customs transit?    
V.5 Does the banking infrastructure of the 
country facilitate Customs transit 
requirements?    
V.6 Does the insurance infrastructure of the 
country facilitate Customs transit requirements?    
V.7 Has a national transit policy been developed 
and implemented?    
V.8 Are monitoring processes established for 
Customs transit?    
V.9 Is accurate trade rela ted data and information 
collected for Customs transit?    
V.10 Are periodic review procedures established 
for Customs transit?     
V.11 Are stakeholders able to contribute to 
Customs transit policy and reforms?    
 Resources Yes No Comments / Observations 
V.12 Are current border posts and Customs offices 
suitably located for effective transit 
operations within the Customs territory?    
V.13 Are juxtaposed or shared Customs offices 
established?    TN/TF/W/16 
Page 4  
 
 V.14 Are controls and responsibilities at border 
posts coordinated with other Customs administrations?    
V.15 Are operating hours coordinated with other 
Customs administrations?    
V.16 Are controls and responsibilities at border 
posts coordinated with other border agencies?   
V.17 Are operating hours coordinated with other 
border agencies?    
V.18 Do the current hours of operation inhibit 
efficiency in transit procedures?    
V.19 Does the use of risk management enable 
effective resource deployment for Customs 
transit?    
V.20 Does the use of automation enable effective 
resource deployment for Customs transit?    
V.21 Does the use of simplified procedures enable 
effective resource deployment for Customs 
transit?    
V.22 Does the use of compliant trader systems 
enable effective resource deployment for Customs transit?    
V.23 Is there enforcement capability dedicated to 
Customs transit operations?    
V.24 Are current facilities adequate to undertake 
Customs transit operations?    
V.25 Is the current techni cal equipment adequate 
to undertake Customs transit operations?    
V.26 Is there real time communication between 
Customs offices?    
V.27 Are training programmes established for 
Customs transit?    
     
 Legal Framework Yes No Comments / Observations 
V.28 Does national legislation allow for the 
implementation of appropriate international 
instruments, agreements and standards?     TN/TF/W/16 
 Page 5 
 
 
 V.29 Is national legislation based on 
internationally accepted standards and best practices?    
V.30 Is national legislation consistent with the 
Revised Kyoto Convention?    
V.31 Does national legislation provide adequate 
powers for Customs to undertake designated 
transit functions?    
V.32 Does national legislation establish adequate 
provisions for effective Customs transit 
procedures?    
V.33 Does national legislation provide for the use 
of advance / pre arrival information?    
V.34 Does national legislation provide for the use 
of automated systems?    
V.35 Does national legislation provide for the use 
of risk management?    
V.36 Does national legislation provide for the use 
of audit based controls?    
V.37 Does national legislation provide for 
authorized trader procedures?    
V.38 Does national legislation specify who is 
responsible for compliance with the 
obligations incurred under Customs transit?    
V.39 Does national legislation detail the 
requirements for termination of a Customs 
transit operation?    
V.40 Does national legislation provide for 
penalties associated with the non compliance 
/ fraud / irregularities / abuse of the transit 
system?    
V.41 Are regulatory requirements for Customs 
transit coordinated with other border 
agencies?    
     
 Systems and Procedures Yes No  Comments / Observations 
 General    
V.42 Have international transit systems been 
implemented?    TN/TF/W/16 
Page 6  
 
 V.43 Have regional transit systems been 
implemented?    
V.44 Is the Customs territory a landlocked 
country?    
V.45 Are transit corridors established within the 
Customs territory?    
V.46 Are transit routes prescribed?    
V.47 Are transit routes agreed in consultation with 
other Customs administrations?    
V.48 Are transit routes agreed in consultation with 
other border agencies?    
V.49 Are transit routes agreed in consultation with 
trade operators?    
V.50 Is abuse of the Customs transit system a 
concern in the Customs territory?    
V.51 Is fraudulent activity associated with 
Customs transit a concern in the Customs 
territory?     
V.52 Is a strict route stipulated for all high risk 
goods?    
V.53 Is Customs escort required for all high risk 
goods?    
V.54 Are time limits imposed for transit goods?    
V.55 Are designated 'office of departure' Customs 
offices established?    
V.56 Is the office of departure responsible for 
export controls in relation to transit goods?    
V.57 Is the office of departure responsible for 
supply chain security in relation to transit goods?    
V.58 Are designated 'office of destination' 
Customs offices established?    
V.59 Is prior approval required for a change in the 
office of destination?     TN/TF/W/16 
 Page 7 
 
 
  Procedures    
V.60 Are transit procedures based on 
internationally agreed Conventions and instruments?    
V.61 Do transit procedures incorporate 
internationally accepted standards?    
V.62 Do transit procedures incorporate best 
practices of other Customs administrations?    
V.63 Are transit procedures and administrative 
arrangements such as hours of operation and 
competency of the office harmonized with neighbouring Customs administrations?    
V.64 Are transit procedures coordinated with other 
border agencies?    
V.65 Is a single window established for integrated 
transit clearance?    
V.66 Is there uniform application of transit 
procedures nationally?     
V.67 Is risk management in use for Customs 
transit?    
V.68 Are audit based controls in use for Customs 
transit?    
V.69 Are compliance measurements established 
for Customs transit?     
V.70 Is pre-arrival / advance information in use for 
Customs transit?    
V.71 Is information exchanged manually?    
V.72 Have transit delay points been identified?    
V.73 Have the reasons for any transit delays been 
analysed?    
V.74 Have transit procedur es been combined with 
exportation procedures?    
V.75 Are restrictions applied during current 
Customs transit operations?    TN/TF/W/16 
Page 8  
 
  Documentation    
V.76 Is a Goods declaration required for all goods 
in transit?    
V.77 Is a standardized Customs transit declaration 
/ document in use?    
V.78 Is transit documentation based on the UN 
layout key for trade documents?    
V.79 Have documentary requirements for transit 
been harmonized with neighbouring Customs 
administrations?    
V.80 Are documentary requirements for transit 
coordinated with other border agencies?    
V.81 Have data requirements for transit documents 
been minimized?    
V.82 Are simplified transit declarations in use?    
 Securities and Guarantees    
V.83 Are goods in transit relieved of the payment 
of duties and taxes?    
V.84 Are any fees and charges levied in connection 
with Customs transit?    
V.85 Has an international guarantee system been 
implemented?    
V.86 Are securities and/or guarantees required for 
all goods in transit?    
V.87 Is there waiver of guarantee requirements in 
any circumstances?    
V.88 Does the amount of security required exceed 
the import duties and taxes liable on the 
goods?    
V.89 Are cash deposits required for goods in 
transit?    
V.90 Are securities and/or guarantees discharged 
as soon as the obligations have been fulfilled?   
V.91 Are national guarant eeing associations in 
use?    
V.92 Do guaranteeing associations require 
approval from Customs?      TN/TF/W/16 
 Page 9 
 
 
 V.93 Do owners and transporters have shared 
responsibility for the goods?    
V.94 If goods do not arrive at the office of 
destination within the prescribed period, are 
the duties and taxes chargeable collected?    
V.95 If a prescribed itinerar y is not followed, are 
the duties and taxes chargeable collected?    
V.96 If a prescribed time limit is not complied 
with, are the duties and taxes chargeable 
collected?    
V.97 If transit obligations are not fulfilled, are 
procedures established to recover the 
Customs debt?    
V.98 Does the Customs debt include penalties and 
interest?    
 Examination    
V.99 Are examinations for goods in transit based 
on the application of risk assessment?    
 Authorized Traders     
V.100 Does Customs approve persons as authorized 
consignors/consignees?    
V.101 Are simplified procedures established for 
authorized consignors involved in the transit procedure?    
V.102 Are simplified procedures established for 
authorized consignees involved in the transit 
procedure?    
 Seals and Fastening     
V.103 Are Customs seals or fastenings affixed in all 
cases of customs transit?    
V.104 Are seals and identification marks affixed by 
foreign Customs accepted for Customs transit operations?    
V.105 Does the office of departure use risk 
management to determine whether a Customs 
seal or fastening may be required?    
V.106 Are minimum requir ements in place for the 
physical specifications of seals and 
fastenings?    TN/TF/W/16 
Page 10  
 
  Transport-Units    
V.107 Are transport-units specified for transit 
purposes?    
V.108 Does Customs require transport-units to be 
approved in advance for the transport of 
goods under Customs seal?    
V.109 Are seals affixed to the transport-unit itself 
when Customs sealing is required?    
V.110 Can Customs waive the requirement for 
sealing of a transport-unit?    
V.111 If a transport-unit cannot be effectively 
sealed, are Customs seals or fastenings affixed to individual packages?    
V.112 If a transport-unit cannot be effectively 
sealed, are other means of identification 
attached to the transit document?     
     
 Information and Communication 
Technology Yes No Comments / Observations 
V.113 Is the national telecommunications and power 
infrastructure sufficient to support Customs automation?    
V.114 Are all Customs systems and procedures 
automated?    
V.115 Is the Customs transit system automated?    
V.116 Is online tracking of goods in transit in use?    
V.117 Have international standards been adopted at 
all appropriate levels?    
V.118 Is the use of risk management supported by 
automated systems?    
V.119 Is there electronic data exchange between 
Customs administrations?    
V.120 Is there electronic data exchange between 
Customs and other border agencies?     TN/TF/W/16 
 Page 11 
 
 
 V.121 Is there electronic data exchange between 
Customs and traders?    
V.122 Is there electronic data exchange between 
Customs offices of departure and destination?   
     
 Integrity Yes No Comments / Observations 
V.123 Is the country a signatory to the WCO 
Revised Arusha Declaration?    
V.124 Is staff involved in Customs transit given 
training on integrity matters?    
V.125 Are the provisions of the Code of Conduct 
regularly reinforced with staff involved in 
Customs transit?    
V.126 Are performance standards and service 
charters displayed in transit offices and border posts?    
V.127 Do current Customs transit procedures enable 
high levels of transparency and 
predictability?    
V.128 Are appeal procedur es concerning transit 
procedures clearly written, published and 
easily available to the public?    
V.129 Are review mechanisms established to appeal 
decisions related to Customs transit as 
necessary?    
V.130 Is performance information for Customs 
transit publicly available?    
V.131 Is the use of discretionary authority in 
Customs transit limited?    
V.132 Is the opportunity to engage in corrupt 
practices during Customs transit minimal?    
V.133 Are staff involved in Customs transit 
transferred or rotated at regular intervals?    
V.134 Are Customs escorts required only in high 
risk transit operations?    
 TN/TF/W/16 
Page 12  
 
 Self Assessment Checklist for Fees and Formaliti es connected with Importation and Exportation
 
 
(GATT Article VIII ) 
 
 
 Strategic Management Yes No Comments / Observations 
VIII.1 Does the Customs strategic Plan include 
customs clearance goals, objectives and 
priorities?    
VIII.2 Are appropriate systems established to 
determine the reasons for non compliance with any Customs procedures?    
VIII.3 Is performance information collected for all 
Customs functional areas and operations?    
VIII.4 Is performance information made available 
for all Customs functional areas and 
operations?    
VIII.5 Is performance information available for 
customs clearance times?    
VIII.6 Are systems in place to monitor and evaluate 
the performance of Customs against 
established standards and/or indicators?    
     
 Resources Yes No Comments / Observations 
VIII.7 
 Is the current Customs infrastructure 
sufficient to support and develop customs clearance procedures?    
VIII.8 Have the necessary human, financial and 
technical resource requirements been 
identified for Customs to implement customs 
clearance procedures?    
VIII.9 Are juxtaposed or shared Customs offices 
established?    
VIII.10 Does the use of risk management enable 
effective resource deployment for customs 
clearance procedures?    
VIII.11 Are training programmes established for 
Customs clearance procedures?     TN/TF/W/16 
 Page 13 
 
 
  
 
 Legal Framework Yes No Comments / Observations 
VIII.12 Does national legislation allow for the 
implementation of appropriate international 
instruments, agreements and standards?    
VIII.13 Is national legislation based on 
internationally accepted standards and best 
practices?    
VIII.14 Is national legisla tion consistent with the 
Revised Kyoto Convention?    
VIII.15 Does national legislation provide for the 
charging of fees for services rendered and 
information provided?    
VIII.16 Does national legislation provide for the 
release of goods w ithout all clearance 
formalities having been completed?    
VIII.17 Does national legislation provide for the use 
of risk management for customs control 
purposes?    
VIII.18 Does national legislation allow for the use of 
audit based controls?    
VIII.19 Does national legislation provide for 
simplified and special procedures for 
authorized persons?    
VIII.20 Does national legislation allow a minimum 
value/minimum amount of duties and taxes 
below which no duties and taxes will be 
collected?    
     
 
 Systems and Procedures Yes No  Comments / Observations 
 General    
VIII.21 Has the administration acceded (or is in the 
process of accession) to the Revised Kyoto 
Convention for the Harmonization and Simplification of Customs Procedures?    
VIII.22 Has Customs implemented the Revised 
Kyoto Convention's minimum standards for: 
• Fees and charges  
• Clearance and other formalities?    TN/TF/W/16 
Page 14  
 
  Fees and charges    
VIII.23 Does Customs prov ide clearance facilities: 
• outside the designated hours of 
business? 
• at traders' premises?    
VIII.24 Are any charges levi ed in connection to the 
above confined to thos e actually incurred by 
the administration?    
VIII.25 Are supplementary charges levied?    
VIII.26 Are fees char geable for document 
processing?    
VIII.27 Are fees charg eable for cargo clearance?    
VIII.28 Does the administration charge for the 
provision of information to the trade?    
VIII.29 If the administration charges, is this charge 
confined to the appr oximate cost of the 
services rendered?    
 Goods declaration    
VIII.30 If manual, does the format conform to the UN 
layout key?    
VIII.31 If electronic, does the format conform to the 
WCO Recommendations on Information 
Technology?    
VIII.32 Are there mechanisms in place to ensure:  
• the number of data elements 
required is kept to the minimum 
necessary to ensure compliance 
with Customs law 
• copies of the goods declaration and 
supporting documents required are 
kept to a minimum ?    
VIII.33 Are provisional or incomplete declarations 
accepted to facilitate the quick release of 
goods?     TN/TF/W/16 
 Page 15 
 
 
  Penalties for errors     
VIII.34 If the administration imposes penalties for 
inadvertent errors with no fraudulent intent or gross negligence, is the penalty no greater 
than that deemed nece ssary to discourage a 
repetition of such errors?    
 Release/Clearance    
VIII.35 Does the admini stration grant immediate 
release/clearance procedures to any category 
of goods?    
VIII.36 Are goods released before clearance 
formalities are finalised?    
VIII.37 Does the administration specify a minimum 
value/minimum amount of duties and taxes 
below which no duties and taxes will be 
collected?    
 Risk Management    
VIII.38 Does the administration use risk management 
for the purposes of Customs control?    
VIII.39 Are controls limited through risk assessment, 
to those necessary to ensure compliance with Customs law?    
VIII.40 Have the administration's major strategic, 
tactical and operational risks been identified?    
VIII.41 Does the administration use risk analysis to 
determine which goods should be examined?    
 Audit based controls    
VIII.42 Do Customs contro l systems include audit 
based controls?    
 Simplified procedures for authorised 
persons    
VIII.43 Does the Customs administration authorize 
persons with an appropriate compliance record for simplified an d special procedures?    
VIII.44 Are such criteri a readily available to 
stakeholders?    TN/TF/W/16 
Page 16  
 
 VIII.45 For authorized persons 
• can goods be released on the 
provision of minimum information 
with full clearance being finalized 
subsequently 
• can goods be cleared at the 
declarant's premises 
• other?    
 Co-operation with other agencies    
VIII.46 Are controls and responsibilities at border 
posts coordinated with other border agencies?   
VIII.47 Are such controls carried out simultaneously?    
     
 
 Information and Communication 
Technology Yes No Comments / Observations 
VIII.48 Is the national telecommunications and power 
infrastructure sufficient to support Customs 
automation?    
VIII.49 Does the Customs administration apply ICT 
to support Customs clearance operations?    
VIII.50 Does the Customs administration accept 
customs declarations electronically?    
VIII.51 Are internationa lly accepted ICT standards 
used in computer applications?    
VIII.52 Does the Customs administration consult 
with major stakeholders before introducing computer applications?    
     
 
 External Cooperati on, Communication 
and Partnership Yes No Comments / Observations 
VIII.53 Is cooperation established between Customs 
and relevant external stakeholders?    
VIII.54 Are appropriate consultative opportunities 
available for the public / interested parties?     
VIII.55 Are appropriate feedback opportunities 
available for the public / interested parties?    
VIII.56 Is there cooperation between Customs and 
the trade?     TN/TF/W/16 
 Page 17 
 
 
 VIII.57 Are formal consu ltative and/or cooperative 
mechanisms established?    
VIII.58 Do Memorandum of Understanding (MOU) 
agreements support formal consultative 
and/or cooperative mechanisms?    
VIII.59 Are informal consultative and/or cooperative 
mechanisms established?    
VIII.60 Do Memorandum of Understanding (MOU) 
agreements support in formal consultative 
and/or cooperative mechanisms?    
VIII.61 Do Customs consult with clients in advance 
of any proposed changes and/or reforms?    
VIII.62 Have expected levels of service from 
Customs been identified?    
VIII.63 Have appropriate service solutions been 
developed in consultation with stakeholders and other interested parties?    
VIII.64 Do Mutual ad ministrative assistance 
agreements with other Customs 
administrations support and enhance customs control?    
     
 
 Integrity Yes No Comments / Observations 
VIII.65 Is the country a signatory to the WCO 
Revised Arusha Declaration?    
VIII.66 Is information about any fees payable 
published and easily available to the public?    
VIII.67 Is information about the appeal procedure in 
connection with fees and charges payable 
clearly written, published and easily available to the public?    
VIII.68 Is Customs staff given training on integrity 
matters?    
VIII.69 Has a Code of Conduct / Code of Ethics been 
developed and implemented by Customs?    
VIII.70 Are the provisions of the Code of Conduct 
regularly reinforced with all staff?    
VIII.71 Are policies established to clearly define and 
document any use of discretionary power?    TN/TF/W/16 
Page 18  
 
 VIII.72 Do current system s and processes provide 
opportunities for inappropriate use of discretionary power?    
VIII.73 Is there accountability  for actions and/or use 
of discretionary power?    
VIII.74 Are appropriate inte rnal audit controls in 
place to monitor the exercise of official  
discretion?    
VIII.75 Have performance standards been developed 
for Customs?    
VIII.76 Are performance standards realistic?    
VIII.77 Are client service charters established?    
VIII.78 Are client serv ice charters realistic?    
VIII.79 Are service standards supported by 
appropriate systems,  procedures and 
resources?    
VIII.80 Are Customs staff aware of the service and 
performance standards?    
VIII.81 Are service and/or  performance charters 
published?    
VIII.82 Are service and/or  performance charters 
displayed in all Customs work areas?    
VIII.83 Are service and/or  performance charters 
displayed in all public areas?    
VIII.84 Do Customs respond promptly to all 
complaints made?    
  TN/TF/W/16 
 Page 19 
 
 
 Self Assessment Checklist for Transparency  
 
(related to GATT Article X ) 
  
 Strategic Management Yes No Comments / Observations 
X.1 Does the Customs strategic plan include 
transparency goals, obj ectives and priorities?    
X.2 Has a national transparency policy been 
developed and implemented?    
X.3 Are staff surveys undertaken?    
X.4 Are client / stakeholder surveys undertaken?    
X.5 Are appropriate systems established to 
determine the reasons for non compliance 
with any Customs procedures?    
X.6 Is performance information collected for all 
Customs functional areas and operations?    
X.7 Is performance information published for all 
Customs functional areas and operations?    
X.8 Is performance information available for: 
• information services 
• decisions and rulings 
• appeals and reviews?    
X.9 Are systems in place to monitor and evaluate 
the performance of Customs against 
established standards and/or indicators?    
     
 Resources Yes No Comments / Observations 
X.10 Have the necessary human, financial and 
technical resource requirements been identified for Customs to implement 
transparent procedures?    
X.11 Does Customs have staff dedicated to: 
• client service 
• information services 
• valuation 
• classification 
• origin 
• external cooperation / consultation 
• appeals and review?    TN/TF/W/16 
Page 20  
 
 X.12 Are translation services in use / available for: 
• Customs 
• clients?    
X.13 Are client service training programmes 
available for all staff?    
X.14 Are specialised training and development 
programmes established for staff involved in: 
• information services 
• valuation 
• classification 
• origin 
• external cooperation / consultation 
• appeals and review?    
X.15 Is technical assistan ce available from other 
Customs administrations on transparency 
matters?    
X.16 Does the administration provide technical 
assistance to other Customs administrations 
on transparency matters?     
     
 Legal Framework Yes No Comments / Observations 
X.17 Does national legislation allow for the 
implementation of appropriate international instruments, agreements and standards?    
X.18 Is national legislation based on 
internationally accepted standards and best 
practices?    
X.19 Is national legislation consistent with the 
Revised Kyoto Convention?    
X.20 Does national legislation enable the provision 
of information to interested parties?    
X.21 Does national legislation establish appropriate provisions for binding rulings by 
Customs?    
X.22 Does national legislation provide for Customs 
to furnish rulings in writing?    
X.23 Does national legislation provide for Customs to furnish rulings within a specified period?    
X.24 Does national legislation establish an 
administrative settlement and penalty 
regime?     TN/TF/W/16 
 Page 21 
 
 
 X.25 Does national legislation provide for the right 
of appeal in Customs matters?    
X.26 Does national legislation provide for the right 
of an initial appeal to Customs?    
X.27 When an appeal is dismissed, does national 
legislation provide for the right of a further 
appeal to an authority independent of 
Customs?    
X.28 Does national legislation provide for a final 
appeal to a judicial authority?    
X.29 Does national legislation provide for the right 
of appeal in cases of decisions and omissions 
by Customs?    
X.30 Does national legislation provide for Customs 
to furnish decisions in writing?    
X.31 Does national legislation provide for Customs 
to furnish decisions within a specified 
period?    
X.32 Does national legislation provide for Customs 
to furnish reasons for a decision?    
X.33 Does national legislation authorise the 
disclosure of confidential information in 
certain instances?    
X.34 Does national legislation authorise the 
disclosure of commercially sensitive information in certain instances?    
X.35 Does Customs have any legal responsibility 
for the information it provides?    
     
 Systems and Procedures Yes No  Comments / Observations 
 Information    
X.36 Is all relevant information of general 
Customs application made available to interested persons such as: 
• laws 
• regulations 
• documentary requirements 
• standard operating practices 
• specific customs procedures 
• tariff classification 
• valuation 
• exemptions, prohibitions,     TN/TF/W/16 
Page 22  
 
 restrictions  
• duty & tax rates 
• securities 
• repayment arrangements 
• administrative arrangements & 
requirements (e.g., office hours, 
location, competence)  
• rulings  
• judicial decisions  
• other?  
X.37 Does Customs publish all relevant 
information of general Customs application 
such as: 
• laws 
• regulations 
• documentary requirements 
• standard operating practices 
• specific customs procedures 
• tariff classification 
• valuation  
• exemptions, prohibitions, 
restrictions 
• duty & tax rates 
• securities 
• repayment arrangements 
• administrative arrangements & 
requirements  
• rulings  
• judicial decisions 
• other?    
X.38 Is relevant Customs and trade related 
information made available via: 
• Customs tariff 
• Customs bulletins 
• compendiums 
• education seminars 
• gazettes 
• handbooks brochures  
• information releases 
• magazines 
• news services 
• notices 
• press releases 
• public notices 
• newspapers 
• subscription 
• trade shows / exhibitions  
• web sites 
• other?    
X.39 Is relevant Customs and trade related 
information made available in: 
• Customs offices 
• embassies 
• consulates     TN/TF/W/16 
 Page 23 
 
 
 • trade missions / offices 
• government buildings / offices 
• public buildings / offices 
• other? 
X.40 Have appropriate management processes 
been implemented to ensure consistency and 
impartiality in the provision of information?    
X.41 Is relevant information made available in 
more than one language?    
X.42 Is relevant information issued in response to 
identified user needs?    
X.43 As well as providing clients with information 
on specific matters, doe s Customs also offer 
other information clients should be aware of?    
X.44 Does Customs provide information free of 
charge?    
X.45 Does Customs charge for information 
provided?    
X.46 When charges are made, are costs limited to 
only the service provided?    
X.47 Are clear guidelines and conditions 
established for all information fees and 
charges?    
X.48 Are appropriate monitoring systems 
established to maintain the quality and accuracy of available information?    
X.49 Are appropriate monito ring systems in place 
to ensure the consistency of available 
information across all Customs office 
locations?    
X.50 Is information made available to interested 
parties within specified time limits?    
X.51 Is information relevant to any proposed 
changes or new requirements made available 
sufficiently in advance for interested parties 
to take account of them?    
X.52 Does Customs publish all proposed changes 
or new requirements in advance of the entry 
into force?    TN/TF/W/16 
Page 24  
 
 X.53 Do stakeholders have the opportunity to 
contribute / develop / influence / question all proposed changes or new requirements in 
advance of the entry into force?    
X.54 Does Customs invite comments from the 
public and trade on all proposed changes or 
new requirements in advance of the entry into 
force?    
X.55 Is a set time period established before 
proposed changes or new requirements in 
advance of the entry into force to allow 
interested parties appropriate consultation and feedback opportunity?    
X.56 Are formal review mechanisms established 
for all proposed changes or new requirements 
in advance of the entry into force?     
X.57 Are any restrictions imposed on the advance 
release of information?    
X.58 Are strategies established to ensure the 
security and protection of confidential 
information?    
X.59 Are procedures implemented to ensure the 
security and protection of confidential 
information?    
X.60 Are guidelines established for the handling of 
personal and confidential information by Customs officials?    
 Information Services     
X.61 Has Customs established information 
services such as: 
• client / help desk 
• enquiry point 
• customer / trader contacts 
• call centre 
• other?    
X.62 Does Customs offer a centralised / 'one stop 
shop' information service centre?    
X.63 Are Customs information services located at: 
• head office / central 
• regional 
• local offices?     TN/TF/W/16 
 Page 25 
 
 
 X.64 Has the implementation of information 
services improved information: 
• provision 
• accuracy 
• consistency?    
X.65 Has the implementation of information 
services improved organisational: 
• transparency 
• efficiency 
• integrity?    
X.66 Has the implementation of information 
services increased client: 
• understanding 
• compliance 
• support / approval?    
 Decisions    
X.67 Do decision proce sses have specific time 
limits?    
X.68 Are decisions by Customs given in writing?    
X.69 Are appropriate m echanisms followed to 
protect confidential and/or commercially 
sensitive information during decision 
processes?    
X.70 Do decision pr ocesses provide the 
opportunity for appeal with review and/or 
judicial process?    
 Rulings    
X.71 Are procedures established for: 
• binding rulings?    
X.72 Are ruling processes standardised?    
X.73 Are ruling processes well publicised and user 
friendly?    
X.74 Are ruling processes established with specific 
time limits?     
X.75 Do ruling procedures provide the opportunity 
for appeal with review and/or judicial 
process?    TN/TF/W/16 
Page 26  
 
 X.76 Does the administration provide binding 
rulings for: 
• valuation  
• classification 
• origin 
• other Customs purposes?    
X.77 Are Customs rulings applicable across all 
Customs offices?    
X.78 Are rulings made available to all interested 
parties?    
X.79 Are rulings made available in all Customs 
publications, etc?    
X.80 Are rulings made available electronically?    
X.81 Does Customs charge a fee for any ruling?    
X.82 Are there clear rules for charging fee?    
X.83 Are appropriate mechanisms established to 
protect confidential and/or commercially 
sensitive information during ruling 
processes?    
X.84 Can applicants request the protection of 
confidential and/or commercially sensitive 
information submitted to support a ruling application?     
X.85 Can rulings made by Customs be annulled?    
X.86 Are there clear rules for annulling rulings?    
X.87 Are clear procedures and responsibilities 
established for the annulment of binding 
rulings?    
X.88 Where the withdrawal / revocation / 
amendment of a ruling is detrimental to the applicant, can the ruling be extended for a 
fixed period?    
X.89 When a binding ruling is withdrawn / 
revoked / amended, does Customs take into consideration the possibility of placing 
applicants in an unforeseen disadvantage?     
X.90 Does Customs make accessible decisions and 
opinions by the World Customs Organization (WCO) Secretariat?     TN/TF/W/16 
 Page 27 
 
 
 X.91 Does Customs make accessible decisions and 
opinions made by other Customs administrations?    
X.92 Is tariff classification consistent across the 
Customs organization?    
 Appeals and Review     
X.93 Are appeal procedur es clearly defined?    
X.94 Are appeal processes easily accessible to all 
parties?    
X.95 Is there an appeals body dedicated 
specifically to Customs matters?    
X.96 Has an ombudsman or similar been appointed 
to mediate and/or resolve Customs matters?    
X.97 Are internal appeal and review mechanisms 
established?    
X.98 Are internal appeal and review mechanisms 
independent?    
X.99 Are external appeal and review mechanisms 
established?    
X.100 Are external appeal  and review mechanisms 
independent?    
X.101 Have different levels of appeal been 
established?    
X.102 Are provisions established for an initial 
appeal to Customs?    
X.103 Are provisions established for a further 
appeal to an authority independent of 
Customs?    
X.104 Are provisions established for a final right of 
appeal to a judicial authority?    
X.105 Are appeals required to be lodged in writing?    
X.106 Do appeal processes have specific time 
limits?    
X.107 Does Customs require supporting evidence to 
be lodged with an appeal?    TN/TF/W/16 
Page 28  
 
 X.108 Are goods released pending the outcome of 
an appeal?    
X.109 Is a security or other form of guarantee 
required?    
X.110 Are guidelines and conditions established for 
the calculation of the security or guarantee?    
X.111 Are final decisions by Customs given 
promptly?    
X.112 Does Customs give written notice of a ruling 
on an appeal?    
X.113 Does Customs give the reasons when an 
appeal is dismissed?    
X.114 Does Customs advise the appellant of their 
right to lodge further appeals?     
X.115 Does Customs publish and make available 
any costs that may be incurred by appeal and 
review mechanisms?    
X.116 If an appeal is upheld, are all costs involved 
reimbursed?    
     
 External Cooperation , Communication 
and Partnership Yes No Comments / Observations 
X.117 Is information made available to interested 
parties on relevant: 
• multi lateral trade agreements 
• bi lateral trade agreements 
• regional trade agreements?    
X.118 Is cooperation established between Customs 
and relevant external stakeholders?    
X.119 Are appropriate consultative opportunities 
available for the public / interested parties?     
X.120 Are appropriate feedback opportunities 
available for the public / interested parties?    
X.121 Does Customs utilize the Media to 
disseminate relevant information?      TN/TF/W/16 
 Page 29 
 
 
 X.122 Has Customs established a: 
• media office / unit  
• public relations office / unit?    
X.123 Are formal consulta tive and/or cooperative 
mechanisms established between Customs 
and the trade?    
X.124 Do Memorandum of Understanding (MOU) 
agreements support formal consultative 
and/or cooperative mechanisms?    
X.125 Are informal consultative and/or cooperative 
mechanisms established?    
X.126 Do Memorandum of Understanding (MOU) 
agreements support in formal consultative 
and/or cooperative mechanisms?    
     
 Integrity Yes No Comments / Observations 
X.127 Is the country a signatory to the WCO 
Revised Arusha Declaration?    
X.128 Are all Customs staff given training on 
integrity matters?    
X.129 Has a Code of Conduct / Code of Ethics been 
developed and implemented by Customs?    
X.130 Are the provisions of the Code of Conduct 
regularly reinforced with all staff?    
X.131 Are policies established to clearly define and 
document any use of discretionary power?    
X.132 Do current systems and processes provide 
opportunities for inappropriate use of 
discretionary power?    
X.133 Is there accountability for actions and/or use 
of discretionary power?    
X.134 Are appropriate inte rnal audit controls in 
place to monitor the exercise of official discretion?    
X.135 Have performance standards been developed 
for Customs?    
X.136 Are performance standards realistic?    
X.137 Are client service charters established?    TN/TF/W/16 
Page 30  
 
 X.138 Are client servi ce charters realistic?    
X.139 Are service standards supported by 
appropriate systems,  procedures and 
resources?    
X.140 Are Customs staff aw are of the service and 
performance standards?    
X.141 Are service and/or performance charters 
published?    
X.142 Are service and/or performance charters 
displayed in all Customs work areas?    
X.143 Are service and/or performance charters 
displayed in all public areas?    
X.144 Does Customs respond promptly to all 
complaints that have been made?    
  TN/TF/W/16 
 Page 31 
 
 
 Major references  
 
(not exhaustive∗) 
 
 GATT Article X related
 
 
 Transparency and Predictability 
• Revised Kyoto Convention General Annex Chapter 9 
 
 Review and Appeal 
• Revised Kyoto Convention General Annex Chapter 10 
 
GATT Article VIII related  
  Fees and charges 
• Revised Kyoto Convention General Annex Chapter 3 and 9 
 
 Procedures and formalities 
• Revised Kyoto Convention General Annex Chapter 3 and 6 
• WCO Customs Data Model 
• WCO Risk Management Guidelines, Risk Indicators/profiles 
• WCO Time Release Study  
• WCO Immediate Release Guidelines 
 
 Co-operation with the other agencies and foreign partners 
• Revised Kyoto Convention General Annex Chapter 3 and 6 
• Nairobi Convention, revised WCO Mode l Bilateral Agreement, Johannesburg 
Convention 
  Maximum use of IT 
• Revised Kyoto Convention General Annex Chapter 7 
• WCO Recommendations (e.g., UCR, use of UN/EDIFACT) 
• UN/EDIFACT, UNTDED 
• WCO Compendium on Customs Computerization 
 
GATT Article V related  
  Customs transit 
• Revised Kyoto Convention Specific Annex E.1 
• Istanbul/ATA Conventions 
 
                                                      
∗ In particular, explanatory note, such as Guidelines to the Revised Kyoto Convention should be 
referred to in line with its provisions.  TN/TF/W/16 
Page 32  
 
 Other commonly addressed references
 
• WCO Benchmarking manual 
• WCO Integrity Guidelines, revised Arusha Declaration 
• World Bank Customs Modernization Handbook  
• ICC Customs Guidelines 
 
  
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