WORLD TRADE  
ORGANIZATION  TN/TF/W/165/Rev.4 
23 August 2010 
 (10-4418) 
Negotiating Group on Trade Facilitation   
  
 
DRAFT CONSOLIDATED NEGOTIATING TEXT 
 
Revision
 
 
_______________ 
 
SECTION I...................................................................................................................... .......................4  
ARTICLE 1:  PUBLICATION AND AVAILABILITY OF INFORMATION ...............................4  
1. Publication.................................................................................................................... .............4  
2. Internet Publication/Establishm ent of Official Website........................................................5  
3. Establishment of Enquiry Points.............................................................................................5  
4. Notification ................................................................................................................... .............6  
ARTICLE 2:  PRIOR PUBLICAT ION AND CONSULTATION ....................................................6  
1. Interval between Publication and Entry into Force ..............................................................6  
2. Opportunity to Comment on New and Amended Rules........................................................7  
[3. Consultation[s] ................................................................................................................ ..........7  
ARTICLE 3:  ADVANCE RULINGS..................................................................................................7  
1. Provision of Advance Rulings..................................................................................................7  
ARTICLE 4:  [[APPEAL]]  [R EVIEW]]  PROCEDURES................................................................9  
1. Right of Appeal ................................................................................................................ .........9  
2. Appeal Mechanism [in a Customs Union] ............................................................................10  
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY,  
NON-DISCRIMINATION A ND TRANSPARENCY .........................................................10  
[1. Import Alerts/Rapid Alerts....................................................................................................1 0 
2. Detention...................................................................................................................... ............11  
[3. Test Proc edures................................................................................................................ .......11  
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  
[2.  Penalty Disciplines ............................................................................................................ ......13  
ARTICLE 7:  RELEASE AND C LEARANCE OF GOODS...........................................................14  
1. Pre-arrival Processing ......................................................................................................... ...14 
2. Separation of Release from Final Determination and Payment of Customs 
Duties, Taxes  and Fees........................................................................................................ ...14 
3. Risk Assessment/Analysis....................................................................................................... 15 
4. Post-clearance Audit (P CA)/Customs Audit ........................................................................16  
5. Establishment and Publication of Average  Release [and Clearance] Times .....................17  TN/TF/W/165/Rev.4 
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  6.
 [Authorized [[Trad ers][Operators]]] ....................................................................................17  
[7. Expedited Shipments ............................................................................................................ ..19 
ARTICLE 8:  CONSULARIZATION ...............................................................................................21  
[1. Prohibition of Consular Transaction Requirement.............................................................21  
ARTICLE 9:  BORDER AGENCY COOPERATION.....................................................................21  
1. Coordination of Activities and Requirements of [all] Border Agencies.............................21  
[[ARTICLE 9 BIS:  DECLARATION OF TRANSHIPPED GOODS] ..........................................21  
ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION AND 
EXPORTATION.................................................................................................................... .22 
[[1.][2]]  [Periodic] Review of Forma lities and Requirements ...........................................................22  
[[2][1]]Reduction/Limitation of Formalit ies and Documentation Requirements...........................22  
3. Use of International Standards..............................................................................................24  
4. Acceptance of Commercially Availabl e Information and of Copies ..................................25  
5. Single Window/One-time Submission ...................................................................................26  
6. Elimination of Pre-shipment [and Post-shipment] Inspection............................................26  
[7. Use of Cust oms Brokers ......................................................................................................... 27 
8. Same Border Procedures within a Customs Union..............................................................28  
[9. [[Similar] [Uniform]] Forms and Docume ntation Requirements Relating to 
Import Clearance within  a Customs Union..........................................................................28  
10. Option to Return [or Destroy] Rejected  Goods to the [[Importer][Exporter]].................28  
11. Temporary Admission of Goods/In ward and Outward Processing...................................28  
ARTICLE 11:  FREEDOM OF TRANSIT .......................................................................................29  
1. Scope .......................................................................................................................... ..............29  
2. Basic Freedom of Transit ....................................................................................................... 30 
3. Regulations, Restrictions and Non-Discrimination..............................................................30  
[4. Disciplines on Fees and Charges............................................................................................31  
5. Disciplines on Transit Formalities and Documentation Requirements .............................33  
6. Bonded Transport Regime and Guarantees.........................................................................34  
7. Regional Transit Agreements or Arrangements ..................................................................35  
[8. Improved Coordination and Cooperation ............................................................................36  
ARTICLE 12:  [CUSTOMS] COOPERATION [MECHANISM FOR [TRADE 
FACILITATION AND] [[CUSTOMS ][TRADE]] COMPLIANCE] .................................36  
ARTICLE  13:  INSTITUT IONAL ARRANGEMENTS.................................................................42  
ARTICLE  14:  NATIONAL COMMITTEE ON TR ADE FACILITATION.............................43  
ARTICLE 15: PREAMBLE/CROSS-CUTTING MATTERS ........................................................43  
SECTION II ..................................................................................................................... ....................45  
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING 
COUNTRY MEMBERS AND LEAST DEVELOPED COUNTRY MEMBERS ............45  
1. [[Guiding principles] [General provisions]] .........................................................................45  
2. [[Definitions [of Concepts]][Cat egories of Commitments]].................................................45  
3.  [[[Implementation][Notification]] of Provisions (or Sub-part of Provisions) 
Listed under  Category A][Establishi ng Implementation Periods]]...................................47  
4.  [[Notification of Provisions (or Sub-part of Provisions) under Category B 
[Establishing Implementation Periods]] ...............................................................................47   TN/TF/W/165/Rev.4 
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  4. bis Notification of Implementation Plans for Provisions (or Sub-part of Provisions) 
Notified under Category B .....................................................................................................4 9 
5.  [[Notification of Provisions (or Sub-part of Provisions) under Category C] 
[Establishing Implementation Periods]] ...............................................................................49  
5.bis   [Notification of Implementation Plans for Provisions (or Sub-parts of Provisions) 
Notified under Category C]....................................................................................................5 0 
6. [[Use of the Early Warning Mechanism ][Extension for the Implementation 
Period of  Provisions under Categories B and C]] ...............................................................51  
7. Grace Period for the Application of the Understanding on Rules and Procedures  
Governing the Settlem ent of Disputes...................................................................................53  
8. [[Implementation][Registering Implem entation][Full Implementation of 
Provisions or sub-part of provisions under Categories B and C] [Information on Implementation of Provisions listed under Categories B and C]] ......................................55
 
9. [Provision of Technical Assistance, [financ ial assistance] and Capacity Building] ..........56  
10. [[Actions by Donors][Information to be Submitted by Members to the Trade 
Facilitation  Committee]] ...................................................................................................... .58 
 TN/TF/W/165/Rev.4 
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  SECTION I 
ARTICLE 1:  PUBLICATION AND AVAILABILITY OF INFORMATION 1. Publication  
1.1 [In meeting its obligation under paragraph 1 of Article X of GATT 1994], each Member shall 
promptly
1 publish [via officially designated sources] the following information in a non-
discriminatory and convenient manner, [in order to  enable [[interested parties][governments and 
traders]] to become acquainted with them, [ inter alia ] ]: 
(a) Importation, exportation or transit procedures2 (including port, airport, and other 
entry-point procedures) and required forms and documents; 
(b) Applied rates of duties, taxes or charges of any kind imposed on or in connection 
with importation or exportation; 
(c) [Interpretative or implementing] rules for the classification or the valuation [or the 
determination of origin] of products fo r customs purposes [as well as, if readily 
available, examples or illustrations of su ch classifications and valuations and/or 
determinations of origin]; 
(d) [Laws, [and] regulations [and administrative ru lings of general application] relating to 
rules of origin;] 
(e) Import, export or transit restrictions or prohibitions; 
(f) [All] fees and charges imposed [[by the customs and other [[governmental]][[public 
and private] agencies]] [[by Members ]] on or in connection with importation, 
exportation [or transit3][[transactions]] [formalities]]; 
(g) Penalty provisions against breaches of import, export or transit formalities; 
(h) Appeal procedures; 
(i) Agreements or parts thereof with an y [[country or countries]] [[Member or 
Members]] relating to the importation, exportation or transit. 
(j) Administrative procedures relating to the imposition of tariff quotas including quota 
size, in and out of quota rates, opening dates, allocation methods, licensing procedures and requirements, levels of  utilisation, and additional terms and 
conditions, including any requirements impo sed by  state-importing authorities or 
other government bodies. 
[1.2 General Reservations
4:  Nothing in these provisions shall be construed as requiring: 
 
                                                      
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 collected on behalf of the Government by third parties.] 
3 [Including procedures [fees and charges] collected 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/Rev.4 
 Page 5 
 
 
  (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 [In order to provide for transparency, pred ictability and access to information] Each Member 
shall [[, for LDCs, to the extent possible,]] [[[to the extent possible]]] [should]] make available and 
keep current [in one of the official languages of the WTO] on [[one or more]][a]] [official] publicly 
accessible [internet] websites:  
(a) A description of its importation, exportation and transit procedures [and transit 
 regulations] [[including appeal procedures] [that [[informs]] [[explains]] [ 
 [[[governments [and][international] [[trader s]] [international trade operators]] [[and 
 other operators in international tr ade]] [[interested parties]] [of] ] the practical steps 
 needed to import and export, and for transit, including appeal procedures; ] ]and 
(b) The forms [,and] documents [and other du ties and charges] [and data] required for 
 importation into, exportation from, or trans it through the territory of that Member, [as 
 well as electronic links to them, [[where applicable]][[where practicable]]. ]   
[(c) Relevant trade-related legislation] [(c)/(d) Contact information of the inform ation services described in paragraph 4.1 
5] 
[ [[2.2]] [[2.3]] [Whenever practicable,] the d escription [and forms and documents] referred to in 
subparagraph 2.1[(a)] [and (b)] [and 2.2] shall [a lso] be made available in one of the official 
languages of the WTO. ] 
[[2.3]][2.2]] Members are encouraged to publish further trade-related information [that they 
consider to be useful] on their websites, in cluding items referred to in paragraph 1.1. 
3. Establishment of Enquiry Points 
3.1 [Each Member [[shall][should]] [to the extent  possible] establish one or more enquiry points 
[which should be issue specific whenever possible].  Enquiry points shall [endeavour to] answer all reasonable enquiries on the issue covered by paragrap h 1.1 from [[interested parties][governments and 
traders]] as well as provide the required form s referred to in subparagraph 1.1(a)]. 
[Each Member shall establish [or maintain] one or more enquiry points to answer reasonable enquiries 
[of [governments and] traders [and other interested  parties]] [within their territories] on matters 
covered by paragraph 1.1.] [a nd provide the required forms a nd documents referred to in 
subparagraph 1.1(a).] 
[Members shall ensure that where copies of forms and documents are requested by [[other Members] 
[governments and traders] [traders a nd other interested parties]] they are supplied at the same price, if 
any, apart from the cost of delivery, as to the nationals of the Member concerned.]   
                                                     
 
5 "La información de contacto de los servicios de información descrita en el párrafo 4.1" in the original 
Spanish.  TN/TF/W/165/Rev.4 
Page 6  
 
  3.2 [Members will not require the payment of a fee for answering inquiries.] [and/or providing 
forms and documents] [If a Member requires payment of a fee for enquiries [and/or providing the forms and documents], [except those available on th e internet,] such fees sh all [[not exceed]] [[be 
limited in amount to]] 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 [depending on the complexity or nature of the request7]. 
3.4 Members involved in a regional integration [process] may establish enquiry points at the 
regional level.8 
[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 
level.9  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[s]] where the items in subpara graphs 1.1(a) to (i) have been published,   
 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 3.1.10 
ARTICLE 2:  PRIOR PUBLICATION AND CONSULTATION 
1. Interval between Publication and Entry into Force 
1.1 Except in [proven] [urgent]  circumstances [[and other lim ited exceptions][which are made 
public]] [[or] [and]]  [when] justified by leg itimate public policy objectives], Members [[shall] 
[should]] ensure] [where possible and when deemed necessary that a [[reasonable interval] [of] [[at 
least] [a minimum [interval] of [[X days] [60 days] ]]] is provided between the publication [or, where 
appropriate, pre-publication]of [new or amended trade related  ] laws, [[and]][[or]] [new or amended] 
regulations  [and administrative rulings of general app lication] [relating to trade], [or their drafts or 
summaries], and their entry into force [in such a manner as to a llow [Governments [and]] traders 
[[and other] [the] interested par ties] to become acquainted with [and well prepared for the compliance 
with  them ].  
                                                      
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 "dependiendo de la complejidad o la naturaleza de la solicitud." 
8 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. 
9 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. 
10 This paragraph may be dropped at a later stage if th is aspect is properly d ealt with in a cross-cutting 
manner throughout the TF Agreement.  TN/TF/W/165/Rev.4 
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  1.2  [ [Laws related to duty rates or] changes to [duty rates or ] tariff rates are excluded from this 
provision.]  
2. Opportunity to Comment on New and Amended Rules  
2.1 Except in [urgent] circumstances [and othe r limited exceptions [which are made public]] [ 
[[or]] [and]] when ] justified by legitimate public policy objectives], Members [[should] [shall]] 
[[afford]] [[provide]]  [to the extent possible], [within  the competence of their respective government,]  
appropriate opportunities [and a reasonable period] to [[governments] [and] [traders and] other 
interested parties] [stakeholders]] [within their territories] to comment on [the] proposed introduction 
or amendment of trade-related laws [and] regul ations [and administrative rulings of general 
application.]   
[2.2 Members [shall] [,where possible,] ensure th at new or amended trade-related [legislation] 
[rules] [, regulations] and procedures be published on the national website [at least [[X]] [[60]] days] 
[[before]] [[prior to]] its entry into force so that [t he] interested parties shall be able to submit their 
comments on the[se] [trade-related][[legislation][rules,  regulations] [laws and regulations]] [and  take 
necessary measures for the adaptation].  [This provisi on shall not apply [except] in cases of urgency.] 
[Exceptions to this provision are the legislation requiring urgency [[and cases where publication in 
advance [may distort market conditions][will unduly impede the pursuit of legitimate policy 
objectives]].] [This does not exclude the right to r esort to the exceptions already laid down in WTO 
agreements.] ]  
 
[3. Consultation[s] 
3.1  Members shall, as appropriate, provide for [regular] consultations between border agencies 
and [[stakeholders] [traders] [international tr ade operators]] within their territories. ]  
ARTICLE 3:  ADVANCE RULINGS 
1. Provision of Advance Rulings 
[[1.1]] [[1.2]]  Each Member shall [in a reasonable, time bound manner] [in a reasonable time not 
exceeding a maximum period of 150 days] issue an a dvance 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 [including by electronic means]  setting out the relevant facts and the basis for its 
decision.   
[1.1] [Each Member shall maintain or set up [[at least one] [an]] authority 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 necessar y information.  The [[a dvance ruling][competent]] 
authority that declines to issue an advance ruling shall promptly inform the applicant in writing, 
setting out the relevant facts and the basis for its decision.] ] 
 
[Provided that no application shall be rejected under this paragraph unless an opportunity has been 
given to the applicant of being heard.]  [1.1 bis The competent authority shall not allow the application where the question raised in the 
application is, -  
 
(a) already pending in the applicant's case befo re any officer of customs, the appellate 
 tribunal or any court;   TN/TF/W/165/Rev.4 
Page 8  
 
  (b) the same as in a matter already decided by the appellate tribunal or any court.]   
1.2  The advance ruling shall be valid for a r easonable period of time after its issuance unless the 
[law or] facts or circumstances supporting the origin al advance ruling have changed. [In cases where 
the information presented as the basis for the adva nce ruling was incorrect, the competent authority 
shall revoke or modify the ruling with retro active effect.] Where [[a Member][the [[advance 
ruling][competent]] authority]] revokes or modifies the advance ruling it shall provide written notice 
to the applicant setting out the relevant facts and the basis for its decision.  
[On a request received from the applicant, the competent authority shall, before pronouncing the 
advance ruling, provide an opportunity to the applican t of being heard, either in person or through a 
duly authorized representative.]  
[The advance ruling pronounced by the competent authority shall be binding only 
 
(a) on the applicant who had sought it  
(b) and the commissioner of customs and the customs authorities subordinate to him in 
respect of the applicant]  
1.3 A Member shall publish, at a minimum: 
 
(a) The time period by which it 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. 
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 to [revoke or] 
[[modify][amend]] the advance ruling.
11  [In cases where the informati on presented as the basis for the 
advance ruling was incorrect, the competent authority shall revoke or modify the ruling with retroactive effect.] 
1.5 A Member shall endeavour to make informa tion publicly available on advance rulings which 
it considers to be of significant interest to othe r [[governments and] traders][interested parties]], 
taking into account the need to protect commercially confidential information. 
[1.5 bis If a Member requires the payment of fees for th e advance ruling, such fees shall [[not exceed 
the approximate cost of the service rendered]] [[be  limited in amount to the approximate cost of the 
service rendered]].]  
1.6 Definitions:  
 [An advance ruling  is a written decision provided by the [[[competent] authority][Member]] 
to an applicant prior to the importation of the good  covered by the application that sets forth the 
treatment the Member shall provide to the good at the time of importation.] 
                                                     
 
11 [A Member is not required to provide a [[judicial]] [[right of]] appeal of an advanced ruling or a 
decision to revoke or modify an advance ruling.]  TN/TF/W/165/Rev.4 
 Page 9 
 
 
  [An advance ruling  is a written decision 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 pr ovide the goods in connec tion with an importation 
covered by the application, 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 application 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 a pplied [[[or]] [[and]] , 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]]  [REVIEW]]  PROCEDURES 
1. Right of Appeal 
1.1 Each Member [[shall][may]] provide that an y person to whom [the] customs [service] [or 
another relevant border agency] issues a decision has the right, within its territory[, without penalty,] 
to[:]  Alt. 1 
(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. 
Alt. 2 [an application for reconsideration to the supe rior of the author of that decision or of the act 
prior to any contentious remedy.]
12 
1.2 The legislation of each Member may require administrative appeal to be initiated prior to 
judicial appeal. 
[1.3 The decisions of administrative and judici al tribunals under paragr aph 1.1 shall govern the 
practice of customs and other relevant agencies thr oughout [their jurisdiction] [the territory of the 
Member].]   
                                                      
12 "à un recours gracieux auprès du supérieur de l’aute ur de ladite décision ou de l’acte préalable à tout 
recours contentieux  " in the original French. TN/TF/W/165/Rev.4 
Page 10  
 
  1.[[3] [4]] 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(h)]]. ] [appellants shall  be allowed to be represented at all stages of 
appeal procedures by independent legal counsel [subj ect to the national legislation of a Member]]. 
 
1.[[4] [5]]  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 review 
and [, where necessary, ] correction of their deci sions under the appeal procedures [as specified in 
national legislation].  [In a case of undue dela y under procedures men tioned 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] [6]]  Members [[shall][may]] ensure th at customs and other relevant border agencies 
afford opportunities for [[traders][interested partie s]], upon request, to recei ve information concerning 
the administrative decision [such as the reasoning  of the decision] including applied laws and 
regulations. 
[1.[[6] [7]]  Members [[shall][may]] ensure th at customs and other relevant border agencies 
receive grievances from traders [whose consignment is under discussion] concerning the administrative decision they are addressed to.
13] 
 
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]] [that is a WTO Member].  [In order to ensure quick and uniform appellate decisions, appeals against findings [of 
inspection authorities] at the level of a member st ate of a customs union [that is a WTO Member] shall 
be heard and decided at the customs union level.]  [Such appellate decisions shall be binding on the 
inspection authorities of all member states of a customs union.]] [that is a WTO Member] 
2.2 [The decisions of administrative and judicial tribunals under paragraph 1.1 shall govern the 
practice of customs and other relevant agencies th roughout the territory of [[the] [each]] Member. 
[including any Member that is a customs union] ] 
[Customs unions should progressively adopt the provisions contained in paragraph 2.1] 
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY,  
NON-DISCRIMINATION AND TRANSPARENCY 
[1. Import Alerts/Rapid Alerts 
 
[1.1 All WTO Members will introduce an import aler t system as a means to facilitate trade in 
cases of risk related to food safety.] 
 
1.2 The following disciplines shall apply to  a system of import alert/rapid alert:  
                                                     
 
13 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/Rev.4 
 Page 11 
 
 
  (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 import s 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] [shall be noted to have expired]]  if circumstances 
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 fulfilled the prescribed objective standards.]  
(d) Announcement of termination of an import/r apid 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. 
[1.3 Customs unions should progressively adopt th e provisions contained in paragraph 1.1 and 
1.2.] 
Definitions 
 
[Import alert/rapid alert is a border control mech anism adopted by some countries [as well as customs 
unions] to monitor and ensure the quality of importe d food product.  This is operated by issuing a 
notification to all [[member states of a customs union][countries]] or to all ports of a country [or 
customs unions] 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 such alert, a predetermined number of 
subsequent export consignments of the same  exporter are [[subject to hundred percent 
inspection][subject to a rein forced level of inspection]] at the border of that country [[every port of a] 
[or] customs union].  ] ] 
 
2. Detention  
2.1 [[In case] [If]]  imported goods are detained for inspection by customs or any other authority 
of a Member country, [[information] [ notification]  regarding such detention shall be provided to the 
importer or his authorized agent [[promptly] [as soon as practicable]].  [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. TN/TF/W/165/Rev.4 
Page 12  
 
   (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 fees for cargo 
rights
14] other than import and export duties and other th an taxes within the purview of  Article III of 
GATT 1994 imposed by customs and other [[border] [governmental]] agencies, [including those 
bodies that act on behalf of governmental agencies on matters of customs intervention] [in connection 
with importation, exportation [and transit] of goods].   Such fees and charges shall be imposed only for 
services rendered in connection with  importation or exportation of goods  or for any formality required 
for undertaking such importation or exportation.  
[[a.)] [1.2]] Fees and charges shall be limited in amount to the approximate cost of the 
services rendered [including, where appropr iate, an element for cost recovery].   [The cost of 
services rendered shall be understood to refer broa dly to all costs related to the provision of 
services including reasonable infrastructure-rela ted, capital cost recovery, and continuing 
personnel training, equipment and software upgrades and maintenance related costs and 
expenses.]  
[[b.)] [1.3]] [No fees and charges [[shall] [should]] be levied on an ad valorem  basis, unless 
[[such fee or charge is capped at a level not exceeding]  [they are less than]] the approximate 
cost of the service[s] rendered]. [This uppe r cap shall be published according to provision 
1.1.f of this agreement.]  
[[c.)] [1.4]] Information on fees and charges shall be published [in accordance with Articles 1 
and 2 of this Agreement].  This information shall include the fees and charges that will be 
applied, reason for such fees and charges, the responsible authority and when and how 
payment is to be made.  
[[d.)] [1.5]] An adequate time period shall be  accorded between the publication of new or 
amended fees and charges and their entry into force except in urgent circumstances [or] when 
justified by legitimate public policy objectives.  Such fees and charges shall not be [applied] 
[imposed] until information on these has been published.  
[[e.)] [1.6]] Each Member shall periodically review its fees and charges with a view to 
reducing their number and diversity, where practicable. 
                                                      
14 [Taxes or fees which are payable in respect of cargo  rights by foreign carriers and levied on freight, 
often charged per container, and passed on as a charge to the importer.]   TN/TF/W/165/Rev.4 
 Page 13 
 
 
  [2.  Penalty Disciplines 
[2.1 Each Member shall ensure that penalties for breaches of customs laws, regulations, and 
procedural requirements are based on the culpability of the legally responsible party for compliance 
with the relevant law, regulati on, or procedural requirement.] 
2.2 Each Member shall provide that any penalty fo r minor breaches, other than clerical errors, of 
customs laws and regulations shall be no greater th an necessary to serve merely as a warning to avoid 
future breaches.   
[2.3 Each Member shall provide that a clerical  error in completing paper or electronic customs 
documents shall not be subject to penalties, unless th e error is part of a consistent pattern of such 
errors over a significant period of time.  A Member may require correction of the clerical error prior 
to payment of the duties, fees, and taxes.] 
[2.4 Each Member shall ensure th at it maintains procedures to avoid conflicts of interest, including 
ensuring that government officials do not personally benefit or receive a portion of any penalties or 
duties assessed or collected.]  
[2.5 Each Member shall ensure  that when a penalty is assessed for a breach of customs laws, 
regulations, or procedural requirements, an expl anation in writing is provided to the legally 
responsible party upon whom the penalty is assessed specifying the nature of the breach, the products 
and/or means of transport involved, and how the penalty amount was determined.] 
[2.6 Each Member shall provide for the reducti on of civil or administrative penalties which would 
have otherwise been imposed on a legally responsible  party, when that party voluntarily discloses the 
circumstances of a breach of customs laws, regul ations, or procedural requirements prior to the 
discovery by the customs administration of the br each.  Where the disclosing party can correct the 
breach, a Member may require that the party correct it within a reasonable period of time, including paying any duties, taxes, and fees owed.]  
2.7 Each Member shall establish or maintain j udicial, arbitral, or administrative tribunals and 
procedures for [prompt] review and, where warranted, correction of final administrative actions 
regarding matters covered by this Article.  Such tr ibunals shall be impartia l and independent of the 
office or authority entrusted with administrative enforcement and shall no t have any substantial 
interest in the outcome of the matter.
15] 
2.8 Each Member shall specify a fixed, finite  period within which it may initiate penalty 
proceedings in connection with a breach of a cust oms law, regulation, and procedural requirement. 
[2.9 "Legally responsible party" is the person(s) that has the obligation to  comply with a customs 
law, regulation or procedure.] 
2.10 "Clerical error" shall mean a mistake made in copying, inputting or transmitting information. [2.11 "Minor breaches" shall mean [inadvertent] omissions or mistakes, including mistakes in 
interpretation of a customs law, regulation or procedural requirement, [obviously] made without 
fraudulent intent or gross negligence.]  ] 
                                                     
 
15 This language may be dropped from the proposal should it be adequately addressed in the context of 
the Article X proposals on appeal procedures. TN/TF/W/165/Rev.4 
Page 14  
 
  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][[whe re] appropriate]] [and feasible, without prejudice 
to the right of Members to require further examina tion, 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 regul atory 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 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].  
1.3 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. 
1.4 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  Each Member [[shall][may]] adopt or ma intain procedures [[authorizing][allowing]] an 
importer [or its agent] [where appropriate] to [[ remove][[[ask][apply]] for the release of]] goods from 
customs' [[control][custody][charge]] [prior to th e [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 determination] [at or] prio r 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 the guarantee for the amount owed, all documents subsequently required] 
[when there is dispute between the customs and th e importer in determining the payment of duties, 
taxes and charges]. 
[In cases where all the regulatory requirements have been complied with and inspection or 
examination of the goods is not considered necessar y, the goods shall be released immediately upon 
payment of customs duties and tax es or, where deemed appropriate by  the authorities concerned, upon  TN/TF/W/165/Rev.4 
 Page 15 
 
 
  submission of a sufficient guarantee in the form of  a surety, a deposit or some other appropriate 
instrument, covering the ultimate payment of cust om duties and taxes for which the goods may be 
liable.] 
 
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 management16[to customs control] [or random control] [in connection 
with importation, exportation and transit] [for th e purpose of [[concentrating on the examination of 
[[higher][high]] risk17 goods and facilitating the movement of [[lower][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, 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].] 
[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 trad ers, 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]].] 
                                                      
16 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." 
17 The proposal defines "risk" as "the potential for non-compliance with customs and/or other relevant 
laws." TN/TF/W/165/Rev.4 
Page 16  
 
  [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.] 
[(d) Random Control]  
4. Post-clearance Audit (PCA)/Customs Audit 
4.1 [With a view to expediting the release of goods  at borders] Members shall [facilitate] [, where 
possible,] [without any prejudice to the audit conduc ted by the constitutional audit] [[adopt customs 
audit]] [[customs control, notably  by recourse to ex-post control
18]] [, especially post-clearance audit,] 
[with a view to expediting the release of [goods ] [[located in the primary zones of customs 
jurisdiction]] [at borders]]. 
4.2 If a Member adopts customs audit, it shall [subj ect to domestic law] ensure that the customs 
audit does not infringe upon the [legitimate] [[lega l interests]][rights]] of the persons concerned19.  
4.3 The customs audit shall be implemented in a transparent manner.  Members [[shall]] [[may]] 
notify the persons concerned of the [[relevant initiation]][beginning]] and result of the case, the rights 
and obligations it has, and the evidences and reasons fo r the result.  The person shall be provided the 
right to appeal against any specific customs audit case it is involved [in]. 
Alt.1 
[4.4 Members may use the result of customs audit as a [legal] basis for further actions [that are 
permissible to local customs authorities], including i nvestigations into the sp ecific cases, dealing with 
the persons or goods concerned, etc.] 
Alt.2 [4.4 Members acknowledge that the information obtai ned in customs audit may be used in further 
administrative or judicial procedures.] 
4.5 Members shall, wherever practicable, use th e result of customs audit [for reference] in 
applying risk management and [[identifying authorized  trader[s] status][[granting authorized trader 
status]]. 
                                                     
 
18 "… le contrôle douanier, notamment par le reco urs au contrôle à posteriori…. " in the original 
French. 
19 "Persons concerned" include, importer, consignees or its agents.  TN/TF/W/165/Rev.4 
 Page 17 
 
 
  Definition  
 
Customs audit  means the [audit][control and exam] [and th e effective verification in the offices of 
the enterprises of the goods]20 conducted by the customs [following customs release and during a 
determined period of time] [on the basis] of th e account books and vouche rs, customs declaration 
documentations or data, commercia l documents [and goods] of the [[tr aders]] [[importers, consignees 
or their representatives]]  [operators and th e beneficiaries of this simplified procedure]21 [ [[for 
compliance with customs legislation22]]  [[with the purpose to identif y [[the authenticity and validity 
of the trade]] ]] ].[[and guarantee the compliance with customs  legislation]]     
Members [[shall][may]] conduct a customs a udit through methods of regular audit
23 and targeted 
audit24 to identify the risk and asses s the compliance of traders.] 
 
5. Establishment and Publication of Aver age Release [and Clearance] Times 
5.1 Members [[shall][may]] [where practicable] [m easure and] publish their average time for the 
release [and clearance] 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 decl aration before presenting it for [customs] [goods] 
clearance]. 
5.2 Members shall endeavour to continuous ly reduce such aver age 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 [or any force majeure  would occur].] 
6. [Authorized [[Traders][Operators]]] 
 
6.1 [In addition to the facilitation measures provided to all [operators] set out in this Agreement,] 
Members [[shall][may]] apply [further] simplifie d import and export [and transit] formalities for 
[economic operators] [within its customs territory],  including SME's, which meet [[specific criteria 
related to compliance with customs [and other border agencies] requirements [("authorized 
traders")]][criteria specified by [[the customs][d omestic legislation]]]] [except where its imported 
goods are released instantly on arrival]: 
6.2 The specific criteria [[may][for obtaining author ised traders status [will]][may]] include the 
following: 
(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;   
                                                     
 
20 "et la vérification effective dans les locaux des entreprises de marchandises" in the original French. 
21 "... opérateurs et des bénéficiers de cette procédure simplifiée" in  the original French. 
22 "(...) respect de la législation douanière" in the original French. 
23 Regular audit is performed periodically accord ing to auditing programs  set forth by Customs 
focusing on business system and routine operation and management situation. 
24 Targeted audit is performed on the selected tr aders and commodities with high risks resulting from 
the results of risk analysis and assessment. TN/TF/W/165/Rev.4 
Page 18  
 
  [(c) Financial solvency [including, wher e appropriate, provision of a sufficient 
 security/guarantee];  and/or]  
[(d) An appropriate system of security and safety standards] [including industry specific 
 standards;] [and]  
[(e) The status of the exporter or importer].  
[(f) The specific criteria to qualify as an author ized trader shall not be designed or applied 
 so as to afford or create arbitrary or [ unjustifiable discrimination] [or a disguised 
 restriction on international trade].]  
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]] physical inspections [and examinations] [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 iden tify 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; 
(f) Clearance of goods at the premises of the authorised trader or another place 
 authorized by the customs. ]  TN/TF/W/165/Rev.4 
 Page 19 
 
 
  [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 risk management  techniques in the assessment of any application 
for 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][may]] adopt or mainta in procedures allowing for expedited release of 
goods to [persons that apply for such [[service][tr eatment]]], while ma intaining customs control [and 
selection].  A Member may require that an applican t 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 technology from pick-up to delivery;  and] 
(e) Assume liability [for payment of all customs, duties, taxes [charges] and fees] to the 
customs authority for the [[articles][released goods]]. 
 TN/TF/W/165/Rev.4 
Page 20  
 
  7.2 Subject to subparagraphs 7.1(a) and (c)
25, 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]]
26;  
[(b) Minimize the documentation required for the [[release][processing]] of expedited 
 shipments, including, to the extent possi ble, 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, where so required, the importer [or exporter] 
 provides sufficient guarantee in the form of a surety, a deposit, or some other 
 appropriate instrument, covering the ultim ate payment of the customs duties, taxes 
 and fees in connection with the importation [exportation] of the expedited  shipments
27; and] 
 [(f) Provide for a de minimis shipment value for which customs duties and taxes will not 
 be assessed
28.] 
 
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.] ] 
                                                      
25 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. 
26 This language may be dropped from the proposed article should it be adequately addressed in the 
context of the proposal on release and clearance. 
27 This language may be dropped from the proposed article should it be adequately addressed in the 
context of the proposal on release and clearance. 
28 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/Rev.4 
 Page 21 
 
 
  ARTICLE 8:  CONSULARIZATION 
[1. Prohibition of Consular Transaction Requirement 
 
1.1 A Member shall not require a consular transaction29, 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]] that its authorities a nd agencies involved in border 
[controls] and other import[, export and transit procedures] [[harmoni ze their procedures][cooperate 
and coordinate] [with one another]  in order to facilitate trade. 
1.2 Members [are encouraged to][shall, to the extent possible and practical] [should], [cooperate] 
with [their] [bordering] Members and coordinate thei r procedures at border crossings to facilitate 
cross-border trade.  [Where possible and practi cal] Such cooperation and coordination may include: 
(i) Alignment of [procedures and formalities including] working days and hours; 
[(ii) [Development and sharing of common facilities or] setting up [of] juxtaposed 
customs offices;] [and correlating the competence of those offices] 
[(iii) [[Joint controls]] [[Development and sharing of common facilities]]  ;] 
[(iv) [[Establishment of one stop border post control]] [[Alignment of procedures 
and formalities]]  ;] 
[[(v) Joint controls]]     
[[[(v)]] [[vi]] [[Provision of expedited pr ocesses for goods in transit [such as a 
single channel]] [[[To the extent pr acticable]] [[Making available]], 
physically separate transit infrastructure (such as lanes, berths and similar) [[[shall] [should]] be made available] for traffic in transit [at border 
crossings ] ]; 
[[[(vi)]][[(vii)]] Development of procedur es for exchange of [non-confidential] 
information
30 [ [subject to Article 1 of the Trade Facilitation Agreement] [for 
conducting joint controls and recognition of inspection results]] ] ;  
 
[[ARTICLE 9 BIS:  DECLARATION OF TRANSHIPPED GOODS] 
[[1.3][1.1]] When goods [[being transhipped][unde r customs transit]] are ultimately destined for 
the territory of [[that][a]] Member, the person c oncerned shall be permitted to declare the goods for 
the relevant customs procedure at the [[[[customs office]] of destination ][place of entry]] where 
[[these obligations][customs fo rmalities]] can be fulfilled.] 
                                                      
29 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 
invoice, certificate of origin, manifest, shippers' export declaration, or any other customs documentation in 
connection with the importation of the good."   
30 Subject to further negotiations on how a Trade Facilitation Agreement will coexist in relationship to 
GATT Article X. TN/TF/W/165/Rev.4 
Page 22  
 
  [[1.4.][1.2]] Reservations
:  Without prejudice to paragraph 1.3, nothing 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.][2]] [Periodic] Review of Formalities and Requirements 
 
[[1][2]].1 [Each Member shall [periodically ][as appropriate] review its formalities and 
[documentation] requirements [relating to import, export [and transit]] [at reasonable and [[regular] 
[periodic]] intervals], 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]
31.]][as appropriate] ] 
 [[2]][1]].2 The Trade Facilitation Committee sha ll develop procedures for sharing relevant 
information and best practices, as appropriate
32.   
 
[[2][1]]. Reduction/Limitation of Forma lities and Documentation Requirements 
 
[[2][1]].1 Members shall minimize the incidence and complexity of import and export formalities [and transit] and decrease and simplify import and export documen tation requirements [or 
data].  In doing so, Members shall consider whethe r alternative formalities and requirements that can 
achieve the legitimate objectives are reasonably available, and adopt those formalities and 
requirements which are significantly less trade restric tive.  Members shall ensure that the formalities 
and requirements are applied in an efficient manne r so as not to constitute an unnecessary obstacle to 
trade.  
[[2][1]].2 Any such formalities or requirements sh all 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][1]].3 Recognizing the need to minimize the incidence 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): 
[(i) National trade document formats w ith 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 doc uments with the UN Trade Data Elements 
 Directory (UNTDED) and future updat ed versions in accordance with the 
 Customs Co-operation Council Recommendations on the matter; and] 
                                                     
 
31 This self-initiated review shall not affect Memb ers' rights and obligations under paragraph 2 of 
Article VIII of GATT 1994. 
32 This paragraph should be moved to the part of the Agreement dealing with the functions of the TF-
Committee at a later stage.  TN/TF/W/165/Rev.4 
 Page 23 
 
 
  (iii) Electronic messages to be interc hanged between Customs administrations 
 and between Customs administrations and other trade users with  international standards for electronic information  exchange.]] ] 
_______________ 
 
 
(The following  paragraph and subparagraphs (a) and (b ) are proposed to replace the text for both  1. 
[Periodic] Review of Formalities and Requirements and 2. Reduction/Limitation of Formalities and Documentation Requirements.) 
 
[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 periodi cally review its formalities and requirements 
 taking into account changed circumstances, relevant new information and business 
 practices, availability and adoption of t echniques and technology, international best 
 practices and input from interested parties, and   
[(b) The Trade Facilitation Committee shall (i ) develop procedures for sharing relevant 
 information and best practices as appropr iate and (ii) consider what reasonable 
 additional measures Members should take.] ] 
_______________ 
 
 
[[1][2]].1 The provisions of this article sh all apply to all formalities and documentation 
requirements within the meaning of para graph 4 of Article VIII of GATT 1994.  
[[1][2]].2 Members shall ensure that formaliti es and documentation requirements are applied in 
an efficient manner so as not to cons titute an unnecessary obstacle to trade. 
[[1][2]].3 Members shall minimize the incidence and complexity of formalities and decrease 
and simplify documentation requirements.     
[[1][2]].4 Members should ensure that the following is aligned with International trade 
facilitation: 
 
(a) National trade document formats with the UN-Layout Key or its future updated  electronic counterparts in accordance with the Customs Co-operation Council  Recommendations on the matter; 
(b) National data elements in trade docum ents with the UN Trade Data Elements 
 Directory (UNTDED) and future updated ve rsions in accordance with the Customs 
 Co-operation Council Recomme ndations on the matter; and 
(c) Electronic messages to be interchanged between Customs administrations and 
 between Customs administrations and other trade users with international standards 
 for electronic information exchange
. TN/TF/W/165/Rev.4 
Page 24  
 
  3. Use of International Standards 
3.1 Alt. 1:  Members [shall][shall, where practicable,] [may] base their importation, exportation 
[[and]] [[or]] transit [formalities and]  procedures on [a relevant framework of]  relevant international 
standards [or parts thereof]  except as otherwi se provided for in this Agreement [Article].  
 Alt. 2:  Members [are encouraged to][shall][ consider][shall use as reference] relevant 
international standards or parts thereof except as ot herwise provided for in this [Agreement] [Article] 
for their importation, exportation and transit formalities and procedures. 
3.2 [Members may use regional standards [whene ver they are compatible with international 
standards and] for [the purpose of] facilitating international trade.] 
[3.3. [Members are not required to use interna tional standards [when the WTO Member is not a 
member of the organization that sets the international standard in question] that are not appropriate to 
their development, financial or trade [capac ities] [needs] or that would pose fundamental 
technological or infrastructural problems for them] [or where these would be an ineffective or inappropriate means for the fulfilment of the legitimate objective pursued]. ]  
3.4 Members are encouraged to take part, within the limits of their resources, in the preparation 
and periodic review of relevant in ternational standards by appropriate  international intergovernmental 
organizations. 
3.5 Alt. 1:  [The Trade Facilitation Committee
 33: 
(a) [shall] [may] [monitor] [encourage] th e [practical implementation and] [[use]] 
 [[application]]  of international standa rds by Members [to advance the objectives of 
 this Agreement]; 
 
(b) [shall][should][may] establish, in conj unction with the relevant international 
 organizations, a list of releva nt international standards.] 
 
 [Alt. 2:  The TF Committee shall develop pro cedures for sharing relevant information and 
best practices on the implementation of internatio nal standards, as appropriate, including through 
invitations to relevant internationa l organizations to discuss their work on international standards.  As 
appropriate, the Committee may identify specific standa rds that are of particular value to Members.] 
3.6 [Alt. 1:  For the purposes of this Agreement,  the term "international standards" shall be 
understood to refer to [international Conventio ns or Agreements] [standards, guidelines and 
recommendations] relating to facilitating international trade, inter alia those administered by the 
World Customs Organization (WCO) and United Nati ons Centre for Trade Facilitation and Electronic 
Business.] 
 [Alt. 2:  For the purpose of this Agreement,  the term "international standards" shall be 
understood to refer to standards promulgated by the relevant intergovern mental international 
organizations whose membership is open to all WTO Members.] 
[International Standards [and Practices34]:  (moved here from Pre-arrival processing as agreed at 
the NGTF session of 9 February 2010) 
                                                      
33 This paragraph could be moved to the part of the Agreement dealing with the functions of the TF-
Committee at a later stage. 
34 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/Rev.4 
 Page 25 
 
 
  (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.] 
4. Acceptance of Commercially Avai lable Information and of Copies 
4.1 Customs and other border agencies shall requi re only those [documents] [or data] [as are] 
necessary [to] [exercise border controls] [for the] [release and clearance of goods] [and to ensure that 
all regulatory and legislative require ments  have been complied with]]. [to exercise border controls for 
the release and clearance of goods]  
[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 a nd clearance of goods], [[no other original of 
these documents shall be requested by customs a nd other border agencies.][customs and other border 
agencies shall endeavour to accept copies of commercial documents]]] 
[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 not require a translation of the particulars of 
supporting documents (e.g., invoices, bills of lading ), except when necessary to permit  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.] TN/TF/W/165/Rev.4 
Page 26  
 
  5. Single Window/One-time Submission 
5.1 Members [where practicable]] [[shall][may]] [endeavour to] [maintain or] establish a "single 
window
35" where documentation and/or data requireme nts for exportation, importation and transit 
[procedures] are submitted [by a trader resident in th e Member state in question] [[one time only][to a 
single entry point]]. [[[The single window shall undertake onward distribution of the aforementioned 
documentation and/or data requirements to al l the relevant authorities [and participating 
agencies]].][A single window will be responsible for distribution of documents [[and information]] 
[[and/or data]] for all the bodies involved in inte rnational trade.]]] [[The single window is generally 
managed centrally by a lead agency, enabling th e appropriate governmental authorities and agencies 
to receive or have access to the in formation relevant for their purpose.]]36[After the examination by 
the relevant authorities or agencies of the documenta tion and/or data, 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 [lead agency,] 
participating authorities and agencies], [the functi ons of the single window, the contact point [of the 
lead agency] for the single window as well as the procedure of its usage
37.] 
[5.4 Members shall, to the extent possible and practical, use information technology to support the 
single window.]  
[5.5 Members shall, where practicable, use releva nt international standards [and practices] [such 
as UN/CEFACT Recommendation No. 33] as a basis for the single window schemes.]38 
5.6 With regard to the scope of the participati ng authorities or agencies, and of the documentation 
and/or data requirements, Members [may] [are en couraged to] implement the single window 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 [and Post-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] insp ections  [[or their equivalent][or other similar 
bodies]] [[on customs matters such as valuation and classification][for customs classification and 
valuation purposes]]. 
6.2 Developing [and least-developed] country Me mbers [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] 
                                                     
 
35 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). 
36 This sentence is proposed to replace the two previous ones. 
37 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. 
38 In case of being addressed as a cross-cutting issue, the bracketed wording will be deleted.  TN/TF/W/165/Rev.4 
 Page 27 
 
 
  progressively] eliminate any [mandatory] requirements to use pre [and post] shipment inspections [or 
their equivalent] [[not later than [X] years from the entry into force of this [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-sh ipment inspections [or their equivalent] not later 
than [Y] years from the entry in to force of this agreement.] 
6.4 From the entry into force of this agreemen t, Members shall not introduce or apply any new 
requirements to [[use][make mandatory the use of]] pr e-shipment inspections [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)][Cargo Tracking Notes]] and associated documents as a condition for the import, 
unloading or transhipment of cargos.] 
[7. Use of Customs Brokers 
[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  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 for mandatory use of customs 
brokers not later than [X] years from the entry in to force of this commitment.  Least-developed 
country Members shall eliminate any requirements fo r mandatory use of  customs brokers not later 
than [Y] years from the entry in to force of this agreement.]] 
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].] 
(a) [Any person, subject to the licensing requireme nts 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 broker 
will develop its operations in accord ance with paragraph 7.2 above.] 
 
(b) [Developing country or LDC Members requiring mandatory use of customs brokers 
in accordance with paragraph 7.4 shall apply licensing rules, requirements and procedures that are transparent, [non-discriminatory] and reasonable [having regard to the nature of the tasks which they are licensed to carry out].]  
 TN/TF/W/165/Rev.4 
Page 28  
 
  [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 
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. [[Similar] [Uniform]] Forms and Document ation Requirements Relating to Import 
 Clearance within a Customs Union 
 
[[9.1] [8.2]] All documentation requirements relatin g to import [export and transit] clearance shall 
be [[similar] [uniform]] for a ll Member states of a customs union. ]    
10. Option to Return [or Destroy] Rejected Goods to the [[Importer][Exporter]] 
 
[10.1 In case of [[a customs authority or  competent body of a Member rejecting
39] [rejection of]] a 
[[good] [[food] [consignment]] on account of failure to  meet certain standards [rather than those of 
health and environmental protection] [of a customs union], an option [[shall][may]] first 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 3rd party if the later agrees to accept the goods in question] or] destruction of the goods [at the cost 
of the importer] can be considered by the appropr iate authority of the importing Member.] [In cases 
where goods are proven to be in violation of Intell ectual Property Rights, the goods will be handled in 
accordance to the TRIPS agreement (including dest ruction of the goods, where appropriate). ]  
[10.2 In the case of return of prohibited and rest ricted goods, the exporting Member shall accept the 
returned goods.] 
11. Temporary Admission of Goods/Inward and Outward Processing 
(a) Temporary Admission of Goods 
 
(i) Each Member shall allow temporary admission of goods [in accordance with 
the international standards [and practices]]  [where applicable to a particular 
country and taking account of national legislation] [subject to terms and conditions as may be specified in the national legislation]. 
(ii) For the purposes of this Article, the term “temporary admission” means the 
Customs procedure under which certain goods [as defined by each Member] 
can be brought into [or out of] a Cu stoms territory conditionally relieved 
totally or partially from payment of  import duties and taxes; [[such goods 
must be imported [or exported] for a specific purpose and must be intended for re-exportation [or re-importation]  ]] [[such goods must be imported for a 
                                                     
 
39 "En caso de que la autoridad aduanera o lo orga nismo competente de un Miembro rechace …." in the 
original Spanish.  TN/TF/W/165/Rev.4 
 Page 29 
 
 
  specific purpose and with the intention of being re-exported ]] 40  within a 
specified period and without having undergone any change except normal 
depreciation [and wastage] due to the use made of them. 
Alternative  
(i) If certain goods as defined by each Member are imported for a specific 
purpose and must be indented for re-e xportation within a specified period and 
without having undergone any change except normal depreciation and wastage due to the use made of them, a Member shall allow such goods to be 
brought into a customs territory. 
(ii) A Member shall conditionally relie ve total or partial payment of import 
duties and taxes on such goods. 
(b) Inward and Outward Processing 
 
(i) Each Member shall allow inward and outward processing of goods [in 
accordance with international standards [and practices]] [subject to terms and 
conditions as may be specified in the national legislation].  
(ii) For the purposes of this Article, the term "inward processing" means the 
Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved [totally or partially] from payment of import 
duties and taxes [and trade policy measur es], on the basis that such goods are 
[[destined to be exported once having been subjected to manufacturing, 
processing or repair]] 
41   [[intended for manufacturing, processing or repair 
and [[subsequent exportation]] [[rece iving a different customs regime]] 42  ]] .  
(iii) For the purposes of this Article, the term "outward processing" means the 
Customs procedure [[under which goods which are in free circulation in a Customs territory may be temporarily exported for manufacturing, processing 
or repair abroad and then re-importe d with total or partial exemption from 
import duties and taxes]] [[according to which goods which are in free circulation in a customs territory ]]. 
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 of transport]] 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 [ across] whose territory the traffic passes.  
                                                     
 
40 Replace "...que han de importarse con un fin dete rminado y estar destinadas a la reexportación…" 
with "...importadas para un propósito especifico y con intención de ser re-exportada s dentro..."in the original 
Spanish. 
41 In the original Spanish the proposal is to add "destinadas a ser exportadas luego haber sido sometida 
a una...." after "ciertas mercancias" followed by "transfo rmación, elaboración o repara ción" (as currently in the 
text) but without the "y posterior exportación" at the end. 
42 ".... recevoir ultéri eurement en autre régime doua nier" in the original French. TN/TF/W/165/Rev.4 
Page 30  
 
  [[Traffic][Goods and means of transport]] of this natu re is termed "traffic in transit" irrespective of (i) 
trans-shipment, warehousing, [short-term storage,] break ing bulk, or change in the 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 previously transited.  
[Means of transport shall be deemed to be traffic in transit also if they carry exclusively goods in 
transit, even if the means of transport are not  in themselves in transit 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
43 shall [not] be subject to transit procedures44.]  
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 vessels, the place of origin, departure,  entry, exit or destination, or any circumstances 
relating to the ownership of goods, [of vessels or  of other] means of transport [providing for 
exceptions set out in bilateral or plurilateral agreements]. 
 
3. Regulations, Restrictions and Non-Discrimination 
3.1 Regulation on Traffic in Transit :  [All charges and] regulations [and limitations] imposed by 
[[a Member][Members]] on traffic in transit to or from the territories of other Members  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 Trad e 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.] 
                                                     
 
43 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 ." 
44 [Such consignments nevertheless fall under the defin ition of transit in the se nse of GATT Article V.]  TN/TF/W/165/Rev.4 
 Page 31 
 
 
  [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 based on the flag of the vessel, the place of origin, 
departure, entry, exit, or destination, or an y 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 provided that the measure concerned do es 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 connection with transit, each Member shall 
 accord to traffic in transit to or from th e 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, 
 within the territory of that Member45. [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 
                                                     
 
45 This provision shall apply to any local (public  or private) agencies acting on behalf of the 
government. TN/TF/W/165/Rev.4 
Page 32  
 
  officially designated [/accepted] [[medium][s ource]], and to the extent practicable, an 
official website.
46] 
[(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.
47 ]] 
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 with WTO commitments and] [with a view to 
 reducing their number and diversity, where] appropriate whenever deemed 
 necessary48.] 
4.3 More effective Disciplines on Charg es for Transit – Reduction/Elimination: 
(a) Members shall [[exempt][suspend]] traffi c in transit from customs duties and from all 
 transit duties49 [[or][and]] [other] [fees and] char ges 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][those] 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 administra tive procedures entailed or] [transit] 
service[s] provided in connection with the transit movement in question;  
- [[[Not exceed the approximate [administr ative expenses entailed or]][shall be 
limited in amount to the]] cost of  the transit service rendered;]  and 
- [Not be calculated on an ad valorem  basis.]] 
_______________ 
 
 
                                                      
46 [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.] 
47 [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.] 
48 [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.] 
49 One Member proposed for this part of the paragraph to appear right below paragraph 2 dealing with 
basic freedom of transit.  TN/TF/W/165/Rev.4 
 Page 33 
 
 
  (The following sentence is proposed to replace paragraphs 4.1, 4.2 and 4.3) 
 
Provisions on fees and charges under Article 6 shall apply to traffic in transit.   
 
_______________ 
 
 
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.
50]  
 [(b) Prior publication:  Except in urgent circumstances and othe r limited exceptions, 
 [which are made public] [where possible and when deemed necessary], Members  shall provide an adequate time period between the publication of new or amended 
 transit formalities and documentation requirements and their entry into force.
51] 
5.2 Periodic Review : 
[(a) Each Member [[where practicable][wher e possible]] shall periodically review its 
 transit formalities and  documentation require ments [to ensure that they are in line 
 with WTO commitments] and with a view to  [consolidating them and] reducing their 
 impact on trade [whenever deemed necessar y].  Such reviews shall allow 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 territory 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 inla nd 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. 
                                                     
 
50 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. 
51 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/Rev.4 
Page 34  
 
  (ii) 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. 
(iii) 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.]  
(iv) 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 authorized trader scheme with a view to 
 grant simplified treatment to traders with a good track record of  compliance  with transit formalities and documentation  requirements.] 
[(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 [in accordance with the legislation of that Member
52][acceptable to the customs and other 
border authorities]].  [[This][Each]] Member shal l 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 qu estion, [.] [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]]; 
                                                     
 
52 "... conforme con la legislación de ese Miembro" in the original Spanish.  TN/TF/W/165/Rev.4 
 Page 35 
 
 
  [(b) Designed and applied on [[the basis of  regional agreements or, by default, 
 international agreements][a regional or intern ational 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]; 
(b) Allow the same set of documents or electronic messages to accompany the 
consignment from the country of departure to destination; 
(c) 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; 
(d) 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.    [7.4 Nothing in this paragraph creates an obliga tion to participate in or conclude regional trade 
agreements or arrangements, nor does it perm it any derogation from the Most-Favoured Nation 
obligation applicable to  goods in transit.] TN/TF/W/165/Rev.4 
Page 36  
 
  [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.53 ]] 
8.2  Between Authorities and the Private Sector :  [To the extent possible] Members shall [[where 
possible][where practicable]] provide opportunities for interested traders or their representatives to 
comment on the transit regime and its operation, in cluding with regard to the introduction of new or 
amended transit fees and charges, and transit forma lities and documentation requirements, with a view 
to minimizing unnecessary delays and r estrictions on traffic in transit.]   
ARTICLE 12:  [CUSTOMS] COOPERATION [MECHANISM FOR [TRADE 
FACILITATION AND] [[CUSTOMS][TRADE]] COMPLIANCE]  Paragraph I 
A.  
[Members [shall] [endeavour] [in accordance with its domestic law] [in a manner consistent with its 
domestic law and procedures] [w henever practicable] [may] upon request, exchange information 
[and/or documents] on [Customs] matters [such as HS  classification, [description, quantity,] country 
of origin and [[valuation][value]] of [import,  export and transit] goods [specified on the import 
declaration]] in [identified cases of] import or expo rt, where there is reason to doubt the truth or 
accuracy of a declaration filed [by the importer or exporter].] 
B. 
[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. Recognizing the importance of protecting commercially confidential information in 
safeguarding the commercial interests of traders; 
3. (chapeau
54) Members may seek assistance from othe r Members in accordance with the 
following requirements: 
 
(a) If the Member has reasonable grounds to doubt the truth or accuracy of the 
 supporting documentation referred to in paragraph II:B, it may request assistance 
 from the exporting Member on mutually agreed terms consistent with the 
 requirements of this proposal. 
(b) The requested Member [[should][shall ][may]] offer cooperation and assistance, 
 consistent with its domestic law and pr ocedures [within its available resources]: 
                                                      
53 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. 
54 This chapeau language equally applies to all subs equent sections (in all subsequent paragraphs) 
referenced as "B", as well as to paragraphs V, IX, XIV, XV, XVI and XIX.  TN/TF/W/165/Rev.4 
 Page 37 
 
 
  (i) If the requested Member is satisfied  with the verification referred to in 
paragraph II:B; 
(ii) If the requested Member is satisfied that the required confidentiality of the 
information will be maintained;  
(iii) If the requested Member has obtai ned the prior consent of the person 
furnishing the information, where there 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 regulations of the requested Member; and 
[(v) Only to the extent that the information is available.]] 
[Paragraph II 
[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.] ]55 
Paragraph III 
A. 
[A Member making the request shall ensure that, [t o 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.] 
B. 
[A Member shall seek to obtain and review the relevant and necessary documentation from the 
importer respecting the declared value of goods an d shall conduct a verification before it requests 
assistance from another Member.]  
Paragraph IV 
A. [A Member making the request shall provide a [b rief] 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]; a nd, specify the information and [/or documents] 
required.] 
B. 
[1. The requesting Member shall provide the requested Member with a [[written]][brief]] 
summary of the request, including: 
(a) The matter at issue and reasons for the request;  
(b) The specific information [[and/or docume nts][, including documents,]] requested; 
(c) The purposes for which [[it] [the Member]]  requires the information [and/or the 
documents]; 
                                                     
 
55 It was proposed to move this section to another part of the Draft Consolidated Text (such as the one 
on the GATT Article VIII -related measures). TN/TF/W/165/Rev.4 
Page 38  
 
  (d) A confirmation that [[it] [the requesting Member]] [had] conducted the [required] 
verification required by  paragraph III];  
[(e) An explanation of why [[it] [the requ esting Member]] still has doubts regarding the 
 truth or accuracy of information provided by the importer after conducting the  verification required by paragraph II:B;] 
(f) The identity [and the legal mandate] of the official making the request; 
(g) The names and addresses of the persons to whom the request relates, if known; and 
[(h) The applicable legal provisions in the dom estic law, including provisions relating to 
 confidentiality, of the requesting Member.] 
Paragraph V 
[1. The requested Member [[shall][may]] [in ac cordance with its domestic law] [in a manner 
consistent with its domes tic law and procedures]: 
(a) Provide information only to the extent  it is available in the import or export 
 declaration(s) [within the available resour ces of its respective authorities] [[as well as 
 in the additional documents][and, if re quired, 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; 
 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) [subject to the provisions in Paragr aph XVI] [If requested,] provide documents 
[[filed][submitted]] [[in support of][with]] a[ [goods][import/export]] decl aration, 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]  TN/TF/W/165/Rev.4 
 Page 39 
 
 
  (d) [[Provide the information] [and/or documen ts] [respond to the re quest]] [to the extent 
 possible,] [[within a period of [[60][90][ 150]] days] [within reasonable time]] from 
the date of receipt of the request.] ] 
Paragraph VI 
 Such exchange of information [[ and/]or documents] shall not requi re [a] [requested] Member[s] to: 
 
(a) Modify the format of their import or export declarations or their procedures; 
(b) 
(i) [[Call for] [Require]] documents other than those [[filed][submitted]] with 
 the goods declaration[s]; 
(ii) [Initiate inquiries to obtain the information]; 
(c) Modify the period of retention of such  information [[and/]or documents];    
(d) Introduce paper documentation where electr onic format has already been introduced; 
[(e) Disclose prohibited or restricted information in line with national legislation;] 
[(f) Provide any information for which disclos ure is not permissible under their domestic 
 laws and regulations; or 
(g) Provide any information furnished by an y person pursuant to their domestic laws and 
 regulations where such person has not given consent to the disclosure of the 
 information, where there is such a requirement under its domestic laws and 
 regulations.] 
Paragraph VII 
A. 
[The request for information [and/or documents] shal l 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.] 
 
B. 
[Such exchange of information [[and/]or documents ] shall not require [a] [requested] Member[s] to 
translate into any language the information or documents.]  
Paragraph VIII 
A. 
[Information [and/or documents] exchanged shall not be  used for purposes other than that for which it 
was sought, unless the requested Member agrees otherwise]  B. 
[Subject to paragraph XV], the requesting Member  shall use the informa tion [and/] [or documents] 
solely for the purposes stated in the request, 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/Rev.4 
Page 40  
 
  Paragraph IX 
 
A. 
[First alternative 
[Any information [and/or documents] exchanged sha ll be treated as [strictly] confidential and shall 
[[not be disclosed to any third party except to th e 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 information [and/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.] 
Second alternative 
[Any information [and/or documents] exchanged on ma tters mentioned in paragraph I:A 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 or in tends to disclose it to an y 3rd party the requesting 
Member must ask the requested Member for specifi c authorization through diplomatic channels.] 
Third alternative 
[Any information or documents exchanged on matte rs mentioned in paragraph I:A, 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 befo re providing such information.  The requested Member shall deny 
providing such information if its laws and regulati ons will be offended by providing the information.] ] 
B. 
[(a) Where a Member requests information from the exporting Member respecting the declared 
value of goods being imported, the requesting Me mber shall protect [commercially] confidential 
information.  For greater certainty, the protection of [commercially] confidential information means 
the treatment required by Article 10 of the Agre ement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade, 1994. 
 
(b) The requesting Member shall provide the info rmation only to its customs administration. In 
the case that the requesting Member is required by its domestic law to share the information with a 
governmental agency other than its customs admi nistration or in a judicial or quasi-judicial 
proceeding, the requesting Member shall [[inform the][get approval from][seek prior consent from]] 
the requested Member.] 
 
Paragraph X 
 
Each Member shall notify to the WTO a contact poi nt [within its administration] for exchange of 
information [and/or documents]. 
  TN/TF/W/165/Rev.4 
 Page 41 
 
 
  Paragraph XI 
 
[The request for information [and/][or documents] sha ll not be made later than [[one year][two years] 
[three years][four years][the time required by the national legislation of the Member requested]]  after 
the importation or exportation of the goods.]  Paragraph XII 
 
A. 
[A Member shall not [[make][request]] more than [X] [[consignments for in formation] [requests for 
information [and/or documents] from another Member  in a calendar year.]] [A requested Member 
shall respond in writing, whether paper or electroni c means, to a request made [pursuant to this 
proposal].]  B. 
[(a) A requested Member shall respond in wr iting to a request made pursuant to this 
proposal. 
[(b) A Member shall not make more than [X ] requests for information [and/or documents] 
from another Member in a calendar year [except for requests that are made in cases of highest 
relevance
56]].]  
Paragraph XIII 
 
[A requested Member may postpone or refuse prov iding more than [X] requests for information 
[and/or documents] from [[another][the same]] Me mber in a calendar year. [Reasons for such a 
postponement or refusal shall immediately be co mmunicated to the Member making the request.]] 
 Paragraph XIV 
 
The requesting Member should inform the requested  Member about the result of the exchange of 
information if there was a request from the latter [to so provide].  
Paragraph XV 
 
[Notwithstanding what is contained in the precedi ng paragraphs], a requested Member may postpone 
or refuse providing information [and/or documents] if the provision of such information [and/or 
documents] would interfere with an ongoing administ rative or judicial investigation, prosecution or 
proceeding. [Reasons for such a postponement or re fusal shall immediately be communicated to the 
Member making the request.] 
 
Paragraph XVI 
 
[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, [or w ould violate a commercial, industrial or professional 
secret] the request may be refused or has to be wi thheld, or may be subject to the satisfaction of 
certain conditions or requirements.]  
                                                     
 
56 "A excepción de que las solicitudes sean de casos de suma relevancia" in the original Spanish. TN/TF/W/165/Rev.4 
Page 42  
 
  Paragraph XVII 
 
[1. If exchanged information is improperly disclosed on one occasion, it precludes the Member who disclosed the information from receiving further information.]  
[2.  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][Agreement]].] 
 
Paragraph XVIII 
 
A. 
[If the requesting Member would be  unable to comply with a sim ilar request in case such a request 
was made by the requested Member, it shall state that  fact in its request.  Execution of such a request 
shall be at the discretion of the requested Member.] 
 
B. 
[The requested Member shall verify that the reque sting Member is able to provide the requested 
Member with information of a nature similar to the information requested.] 
 
Paragraph XIX 
 
[A Member has a right to not cooperate with a non-cooperative Member.] 
 
Paragraph XX 
 
Nothing in this proposal shall be construed to pr event a Member from entering into [or maintaining] 
a bilateral [regional or internati onal] arrangement regarding sharing of customs information. [In the 
case of an inconsistency between a provision of such  an agreement and this proposal, that agreement 
shall prevail to the extent of the inconsistency]. 
 
ARTICLE  13:  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.  
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.  TN/TF/W/165/Rev.4 
 Page 43 
 
 
  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  14: 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 15: 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
.] 
[1.2 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; 
1.3 Recognizing the importance of protecting commercially confidential information in 
safeguarding the commercial interests of traders57;] 
Cross-Cutting Issues 
(a) Relationship to other WTO Agreements 
(b) Institutional Provisions and Dispute Settlement 
(c) Final Provisions 
(d) Implementation Schedules 
[Exceptions 
 
The provisions of Articles XX and XXI of GATT 1994 apply to the provisions of this Agreement. ] 
 
                                                      
57 This language stems from a proposal on customs cooperation that was originally tabled by Canada. TN/TF/W/165/Rev.4 
Page 44  
 
  [Dispute Settlement 
 
The provisions of Articles XXII and XXIII of GATT  1994 as elaborated and applied by the Dispute 
Settlement Understanding shall a pply to consultations and the se ttlement of disputes under this 
Agreement, except as otherwise specifica lly provided for in this Agreement. ]   
  TN/TF/W/165/Rev.4 
 Page 45 
 
 
  SECTION II 
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING 
COUNTRY MEMBERS AND LEAST DEVELOPED COUNTRY MEMBERS 
1. [[Guiding principles] [General provisions]] 
1.1 Alt. 1  
[[Every Member shall implement all provisions or subparts of provisions contained in the Trade 
Facilitation Agreement subject to the flexibilities c ontained in this [[Article]] [[section]] .] [in 
accordance with [the principles] [the modalities] ag reed in Annex D of the July [2004] framework 
Agreement.] ] 
Alt. 2 
 [The provisions [[or sub- parts of provisions contai ned in this Agreement] [[of Articles 1 -11 above]] 
shall be implemented by developing country Memb ers and LDC Members [taking fully into account 
the principle of special and differential treatment]  [in accordance with the [[ flexibilities contained in] 
[provisions of]] this section.] ] 
 [Members recognize that the principle of special a nd differential treatment for developing and least 
developing countries should extend beyond the gr anting of traditional transition periods for 
implementing commitments.  In particular, the ex tent and the timing of entering into commitments 
shall be related to the implementation capacities of developing and least-developed Members, who 
would not be obliged to undertake investments in infrastructure projects beyond their means. 
 Least-developed country Members will only be re quired to undertake commitments to the extent 
consistent with their individual development, fina ncial and trade needs or their administrative and 
institutional capabilities.] 
 
58[The extent and timing of implementation shall be  related to the implementation capacities of these 
countries. Support and assistance should be provided to  them for implementation of commitments in 
accordance with their nature and scope. In the case of  commitments whose implementation would       
require support for infrastructure development on the part of some Members, developed country 
Members and other donors shall make every effort to ensure such support and assistance directly 
related to the nature and scope of the commitments  in order to allow implementation. Members agree 
that in cases where the required support and assist ance for such infrastructure development is not 
forthcoming, and where a developing or least-d eveloped Member continues to lack the necessary 
capacity, implementation will not be required.]   2. [[Definitions [of Concepts]][Categories of Commitments]]  
[For the purpose of definition, categories of comm itment are all commitmen ts implemented under the 
present Agreement in keeping with the following implementation plan]   
2.1  Alt. 1  
                                                     
 
58 According to the proposal, this language would follow the second alternative of section 1.1   TN/TF/W/165/Rev.4 
Page 46  
 
  Category A commitments [[include]] [[refer to]]  [[provisions or subparts of provisions]] [[TF 
measures]] 
59  that a developing country Member and a least developed country Member, [[have to 
implement upon entry into force of the Agreement [including all provisions or  subparts of provisions 
that a developing country and a LDC Member already implements].  
Alt. 2 
[Category A commitments include provisions or su bparts of provisions that a developing country 
Member and a least-developed country Member sh all implement upon entry into force of the 
Agreement.]  
2.2  Alt. 1 
Category B commitments [[include]] [[refer to]]  [[provisions or subparts of provisions that a 
developing country Member and a least developed country Member [[, will implement after the entry 
into force of the Agreement][[provisions or subpa rts of provisions included in the Schedule by a 
developing country Member or a le ast developed country Me mber,] that require a transitional period 
of time to implement which shall be specified in the notification]]. [A Developing Country Member 
or LDC may include under Category B, the provi sions and sub-parts of provisions for which a 
technical assistance agreement with a donor has b een concluded and is being carried out.]  
Alt.2 [Category B commitments include provisions or s ubparts of provisions that a developing country 
Member and a least-developed country Member shall implement after a transitional period of time of 
the entry into force of the Agreement.]  
2.3  
Alt.1 Category C commitments include [[provisions or sub- parts of provisions included in the Schedule by 
a developing country and a LDC that require t echnical assistance and capacity building to be 
implemented in a transitional period of time which shall be specified in the notification] [, in order to 
ensure that sustainable measures are in place for that Member to implement provisions of the 
Agreement autonomously.] [provisions or subparts of provisions that a developing country Member 
and a least developed country Member, will implemen t after the entry into force of the Agreement, 
the provision of adequate and effective technical  assistance and capacity building measures by donors 
and the acquisition of implementation capacity][provisi ons or sub-part of provisions that a developing 
country Member and a least deve loped country Member, will requir e additional time and technical 
assistance and capacity building to implement beyond th e date of entry into fo rce of the Agreement]]. 
Alt.2 
 [Category C commitments include provisions or s ubparts of provisions that a developing country 
Member and a least-developed country Member shall implement upon acquisition of implementation 
capacity through provision of adequate and eff ective technical assistance and capacity building 
measures by donors. ]   
                                                     
 
59 It was proposed for this replacement to be made throughout the entire S&D s ection.                                       TN/TF/W/165/Rev.4 
 Page 47 
 
 
  2.4 
  Developing countries and LDCs shall determine, on an  individual basis, the provisions or subparts of 
provisions to be included under Categories A, B and C
60. 
 3.  [[[Implementation][Notification]] of Provisions (or Sub-part of Provisions) Listed under  Category A][Establishing Implementation Periods]] 
3.1 
3.1.1.  [The commitments included in Cate gory A shall be legally binding.]]  
3.1.2.  [Developing country Members shall notify to the Trade Facilitation Committee the 
provisions or sub-part of provi sions under Category A [[at the time of the signature of the 
Agreement][at the time of the signature of the Agreem ent or, at the latest, by the time of entry into 
force of the Agreement][at the time of en try into force of the Agreement]].  ] 
 3.2  
Least-Developed Country Members 
[A least developed country Member, shall 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
61][at [X] time 
after entry into force of the Agreement]].   
3.3  
Upon entry into force of this Agreement, each de veloping country Member and each least developed 
country Member shall implement the provisions a nd 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 [Establishing 
Implementation Periods]] 
4.1   
Alt. 1  [At the entry into force of the Agreement, devel oping country Members and least developed country 
Members, shall submit their Schedule for implemen ting provisions or subparts of provisions under 
Category B.  The Schedule shall include the pr ovisions or subparts of provisions, the provisional 
period of time for implementation and the implementi ng national [[entity]] [[agency]] [[authority]]  . ]  
Alt. 2   
 
A  
[[Developing country Members] [and] [least devel oped country Members] [[shall][may]] notify to the 
Trade Facilitation Committee the provisions (or sub- part of provisions)  under Category B [[at [X] 
                                                     
 
60 It was proposed to move this paragraph to the section on general principles. 
61 This is the position of the LDC Group. TN/TF/W/165/Rev.4 
Page 48  
 
  time after the entry into force of the Agreement][a t [X] time after the time provided for developing 
country Members][[at the entry into force of the Ag reement or, at the latest, by [X] time after the 
entry into force of the Agreement,] taking in to account maximum flex ibilities for LDCs, [and, 
particularly, the possibility to shift commitments from one category to another]]].  [At [X] months 
after the submission of Schedules of implementi ng provisions or subparts of provisions under 
Category B, developing country Members and leas t developed country Members, shall notify the 
definitive specific period of time for the implementation of measures under Category B.] ] 
B 
[Least-Developed Country Members A least developed country may notify to the Trade Fa cilitation Committee the provisions (or sub-part of 
provisions) notified under Category B at the entry into fo rce of the Agreement or, at the latest, by [X] time 
after the entry into force of the Agreement, taking into account maximum flexibilities for LDCs, and, particularly, the possibility to shift commitments from one category to another.]
 
Alt. 3 
 
[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
62. 
(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.    
(c) 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. 
(d) Notifications submitted in draft and final Schedule B/C may also include such further 
 information as the notifying Member deems appropriate. Members are encouraged to 
 provide information on the domestic agen cy/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. 
(e) 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 notify 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, 
                                                     
 
62 The format for Schedule B/C is set forth in [Annex A].  TN/TF/W/165/Rev.4 
 Page 49 
 
 
   including, where necessary, extending the deadlines [under subparagraphs 4.1(a) or 
 (b)] for the Member concerned. 
(f) [One year] after entry into force of th is Agreement, and then 60 days after an 
 extended deadline established [above], th e 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. ] 
4. bis Notification of Implementation Plans for Pr ovisions (or Sub-part of Provisions) Notified 
under Category B 
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 subpar ts of the provisions under Category B.  
 This plan sets forth: 
The period of time required for the acquisition of implementation capacity in respect of each 
provision or subparts of provisions included in the plan;  and  
The national agencies responsible for implementing the provisions or subpart of provisions included 
in the plan. ] 
 
[Least-Developed Country Members 
A least developed country shall notify to the Tr ade Facilitation Committee th e implementation plans, 
for provisions (or sub-part of provisions) notif ied under Category B, taking into account maximum 
flexibilities for LDCs, and, particularly, the possi bility to shift commitments from one category to 
another.]  
 
5.  [[Notification of Provisions (or Sub-part of Provisions) under Category C] [Establishing 
Implementation Periods]] 
Alt.1  
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 assi stance and capacity building measures by donors as 
well as the acquisition of implementation capaci ty 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. 
Alt. 2 
 
[[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)  under Category C 
[[at [X] time after the time provided for developing country Members][at [the latest by] [X] time after 
the entry into force of the Agreem ent][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]]. [Members shall also incl ude, as an annex to these notifications, a listing of 
the provisions or subparts of provisions under Ca tegory C in terms of priorities for technical 
assistance and capacity building.] TN/TF/W/165/Rev.4 
Page 50  
 
  Alt. 3   
A 
[LDC Members shall notify only those provisions or subparts of provisions under Category C where 
technical assistance and capacity building has been provided.] 
B 
 [Least-Developed Country Members 
 A least developed country shall notify to the Trad e Facilitation Committee the provisions (or sub-part 
of provisions) notified under Category C at the entry into force of the Agreement or, 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.]  
5.bis  [Notification of Implementation Plans for Provisions (or Sub-parts of Provisions) Notified 
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 implemen tation; 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
63.  
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.] 
 [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.   
                                                     
 
63 This notification shall include the donors that, at the date of submission of the implementation plan, 
have agreed to provide the necessary assistance to help with the implementation of  a provision or sub-part of a provision.  The notification shall include information wh ere a donor has not been identified for provisions or 
sub-parts of provisions.     TN/TF/W/165/Rev.4 
 Page 51 
 
 
  Least-Developed Country Members 
A least developed country shall notify to the Tr ade Facilitation Committee th e implementation plans, 
for provisions (or sub-part of provisions) notified u nder Category C, in respect of only those measures 
for which they have received adequate and effectiv e technical assistance AND/OR in respect of which 
they have acquired the capacity to implement. 
 
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 implementation capacity in respect of each 
 provision or subpart of provision included in the plan; and  
(d) The national entities responsible for im plementing the provisions or subparts of 
 provisions included in the plan.]] ] 
6. [[Use of the Early Warning Mechanism][Extension for the Implementation Period of 
 Provisions under Categories B and C]] 
6.1  
Alt. 1 
[Any developing country Member, including any le ast developed country Member, may extend the 
time required to implement a provision or sub-pa rt of a provision notified under Category B and 
Category C.  [[Any extension shall be notified 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. ] 
 
Alt. 2 
 
[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.] TN/TF/W/165/Rev.4 
Page 52  
 
   
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. ] 
 
Alt. 3 
 
[A developing country or 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. ] 
 
Alt. 4 
 
[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 
"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. ] 
 [6.2  
64A first time extension shall not exceed [X] years. Where an extension is granted for more than [X] 
years it shall be subject to annual review by the Committee.] [Requests] [and/or notifications] for 
extensions under this Article shall contain suffici ent information to enable other Members to assess 
them. 
6.3  
Alt. 1  
[Any provision or sub-part of a provision initially notified under Category B or Category C may be re-
notified under Category C or Category B respectively.  A re-notification of a provision or sub-part of 
a provision has to be notified to the Trade Facilitation Committee accordingly.] 
  
 
                                                     
 
64 It was proposed for this language to also pertain to the area of category shifting.  TN/TF/W/165/Rev.4 
 Page 53 
 
 
  Alt. 2 
  [Under exceptional circumstances,]  a developing country Member may [request the application of 
the Early Warning Mechanism to] [[move]][re-notify ]] a provision or sub-part of provisions  from 
Category B to Category C or from Category C to Ca tegory B through the submission of a notification 
to the Committee. 
 [6.4  
Where a Member proposes to move a provision or sub-part of provisions on its Schedule from 
Category B to Category C, the request shall contai n information on the technical assistance, capacity 
building and other financial needs required to ensu re implementation of the obligation, as well as a 
plan for its implementation. ] 
7. Grace Period for the Application of the Understanding on Rules and Procedures 
 Governing the Settlement of Disputes 
[7.1   
Alt.1 
[A Member shall not initiate a procedure pursu ant to Articles XXII and XXIII of GATT 1994 and the 
Understanding on Rules and Procedur es Governing the Settlement of Disputes against a Developing 
Country Member or a LDC for provisions or subpa rts of provisions under Category A for a period of 
[X] after entry into force of the Agreement.] 
[Alt.2 
 
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 
this Agreement listed in Schedule A of a Member with respect to a measure of that Member.] ] 
 
Alt. 3 
 [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 or 
least developed Member to enforce compliance: 
 
a. With provisions or sub-part of provisions that the developing or least-developed Member is  
not yet implementing. 
b. With provisions or sub-part of provis ions which it has not itself implemented. 
c. For a period of [X] years after entry into force of the Agreement for provisions or subparts of 
provisions under Category A. 
d. For a period of [X] years after a provision of subpart of provision has been notified under 
Category A.  
e. During the transition period of implementing pr ovisions or subpart of provisions under 
Categories B and C, and a period of two y ears after implementation has been notified. ] TN/TF/W/165/Rev.4 
Page 54  
 
  [7.1 bis  
 Each Member shall nevertheless provide adequate opportunity for consultation with respect to any 
issue relating to the implementation of this Agreement ]  
[7.2  
LDC Members shall be exempt from any actions  based on Articles XXII and XXIII of GATT 1994 
and the Understanding on Rules and Procedures Gove rning the Settlement of Disputes for  period of 
"Y" years after a provision or subpart of provision has been notified under Category A.] 
[7.3   
Alt. 1 
[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 Facilitation Committee that a provision (or sub-part of a provision) notified or 
re-notified under Category B and under Category C has been implemented.]  
Alt. 2 
 [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.] ] 
 [7.4  
LDC Members shall be exempt from any actions  based on Articles XXII and XXIII of GATT 1994 
and the Understanding on Rules and Procedures Gove rning 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] 
[7.5  A Member shall not invoke or apply any Dispute Settlement procedures, including panel proceedings, 
against a developing country Member for any provi sion (or sub-part of provisions) under Category B 
and Category C during the period of implementation of the provisions.] 
7.6  Alt.1 [Notwithstanding the [grace period for the Applica tion of the Understanding on Rules and Procedures 
Governing the Settlement of Disputes]], Members sha ll exercise due restraint in raising matters under 
the Understanding on Rules and Procedures Governi ng the Settlement of Disputes involving least-
developed country Members.] 
 
  TN/TF/W/165/Rev.4 
 Page 55 
 
 
  Alt. 2 
 [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.]  7.7    
The Committee shall encourage and facilitate ad hoc  consultations or nego tiations  among Members 
on specific issues relating to trade facilitation, with a view to reaching a mutually satisfactory solution 
promptly.   [7.8 
  
Nothing in this Agreement shall affect the right  of Members to take action under Articles XXIII of 
GATT 1994 and the Understanding on Rules and Proce dures Governing the Settlement of Disputes 
against another Member for provisions containe d in other WTO-Agreements, including for GATT 
Articles V, VIII and X.]  
[7.9  
No Member shall have the right to initiate a pr ocedure pursuant to Articles XXIII of GATT 1994 and 
the Understanding on Rules and Procedures Govern ing the Settlement of Disputes against [another 
Member] [a Developing Country Member or an  LDC Member] for provisions or sub-part of 
provisions which it has not itself implemented.] 
8. [[Implementation][Registering Implementa tion][Full Implementation of Provisions or 
sub-part of provisions under Categories B and C] [Information on Implementation of 
Provisions listed under Categories B and C]] 
8.1 
[[[Alt.1][8.1]]  It will be understood that a Member has implemente d a provision or subpart of provision if the time 
period for implementation contai ned in its [implementation  plan], including any agreed extended time 
period  under the Early Warning Mechanism, expired.       
[A Member's commitment under category B and C sha ll be deemed to have b een implemented at the 
time of the expiry of the time period for impl ementation [[contained][stipulated]] in [[its] [the 
member's]] implementation plan, including any agr eed extended time period under the early warning 
mechanism.]   
[[[Alt.2] [8.2]]  Upon the end of the [[implementation period]] [[tr ansitional period of time to implement]] [of] a 
provision or sub-part of a provision, a Developing Country Member or LDC shall report to the Trade 
Facilitation Committee that the provisions or sub-pa rts of provisions have been implemented.] TN/TF/W/165/Rev.4 
Page 56  
 
  [At the end of the implementation of a provision or  sub-part of a provision, a developing country 
member or LDC shall notify the Trade Facilitation shall notify the Trade Facilitation Committee that 
the provisions or sub-provisi ons have been implemented.] 
9. [Provision of Technical Assistance, [fi nancial assistance] and Capacity Building] 
[[9.1]] [[9.2]]   The provision of technical assistance and capacity  building measures by developed country Members 
and relevant international orga nizations [and other agencies of cooperation], including the IMF, 
OECD, UNCTAD, WCO and the World Bank, is a pr econdition for the acquisition of implementation 
capacity by developing country Members and leas t-developed country Members in respect of 
provisions or sub-part of provisions no tified or re-notified under Category C.] 
[[9.2] [9.1]]   
Annex D of the 2004 July Framework Agreement cl early states that "support and assistance should 
also be provided to help Deve loping and least-developed countr ies implement the commitments 
resulting from the negotiations, in accordan ce with their nature and scope".]  
9.3  
[Members agree to facilitate the provision of techni cal assistance and capacity building to developing 
country Members [and LDCs], on mutually agreed terms and either bilaterally or through the 
appropriate international organiza tions.  The objective of such assistance is to assist developing 
country Members to comply with the Agreement's commitments.]  [9.4 [In line with the Paris Declaration on Aid Effectiveness and the Accra Agenda for Action:]
  
Members shall endeavour to apply the following 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 appropri ate, 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;  TN/TF/W/165/Rev.4 
 Page 57 
 
 
  (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 coordinate and moni tor 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. ] 
[9.5  
In cases where technical assistance and capacity bu ilding measures are not provided or lacks the 
requisite effectiveness, developing country Memb ers and least-developed countries are not bound to 
implement the provisions or sub-part of provisi ons notified or re-notified under Category C.] 
9.6  
Alt.1 
[There shall be a specific Technical Assistance Un it 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 competencies; discussion of  any problems regarding implementation of 
provisions or subparts of provisions; review of progress in the provision of TA/CB including on any 
developing country Member or LDC not receiving ade quate TA/CB at all or wi th respect to a specific 
measure.]  
Alt.2 
 [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.] 
 Alt. 3  [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.] 
 
Alt. 4  TN/TF/W/165/Rev.4 
Page 58  
 
  Alt. 5 
 [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 Committee on TA/CB including, inter alia , discussion on 
any problems regarding 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] 
 
[Alt. 6 
 In addition to its responsibiliti es under Articles 13 the Trade Facilitation Committee shall provide a 
forum for discussions on technical assistance and ca pacity building during implementation periods, 
including sharing experiences and information on ongoing 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  
Alt. 1 
[[[Developed country Members][Donors]] shall [, de veloping country Members declaring themselves 
in a position to do so should, and other organizations  providing technical assistance in the area of 
Trade Facilitation are invited to]  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.] 
Alt. 2 
 [Members shall submit to the Committee the follo wing information, or internet references that 
provide the following information:    
a) For Members assisting developing and LD C 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 prioritizing 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 in formation provided unde r (a) and (b) should 
normally be provided for donor and partner officials in that country or region.]   
  TN/TF/W/165/Rev.4 
 Page 59 
 
 
  10.2  
[[Members]] [[Donors]]  shall update the information in paragraph 10 .1 as necessary.  The Secretariat 
shall make this information easily accessible to Members.] 
10.3  Alt. 1 
[[Developed Country Members]] [[donors]] shall subm it, [where possible through the OECD Creditor 
Reporting System] once a year, to the Trade Facilitation Committee a notification on technical and financial assistance and capacity building provide d to Developing Country Members and LDCs in 
relation to [the Trade Facilitation Agreement] [f unding related to Trade Facilitation]. [International 
Organizations may [also] submit info rmation as referred to [above]] ]. 
[Alt.2 
 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  
Alt. 1 International Organizations [or other agencies of cooperation] [[may]] [[are encouraged to]]  submit 
information as referred to above. ] 
Alt. 2 
[The Committee [[may] [shall]] invite international organizations to submit the information referred 
to above.] 
[10.5  
[[Developed country Members]]  [[Donors]] shall in itiate contacts with de veloping country Members 
and LDCs to reach an agreement on providing TA/CB for provisions or subparts of provisions 
Scheduled under Category C. ] 
[10.6  
The Trade Facilitation Committee [[may]] [[shall]], [on the basis of an initiative from one of the 
Members], invite the relevant international or ganizations (including the IMF, OECD, UNCTAD, 
WCO, UN Regional Commissions and the World Bank or  their subsidiary bodies) [and other agencies 
of cooperation] to provide information [and to exam ine specific matters with respect to the effective 
and efficient provision of technical assistance a nd capacity building[, including with regard to 
requests made under the ear ly warning mechanism.] ] TN/TF/W/165/Rev.4 
Page 60  
 
  Annex [1] 
Format for Schedule B/C 
 
 
Provision/Sub-part of Provision  
Time Period  
Assistance Required and Other 
Information 
 
    
 
    
 
    
 
    
 
   
 
    
 
    
 
 
 
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