WORLD TRADE  
ORGANIZATION  TN/TF/W/43/Rev.19 
30 June 2009 
 (09-3167) 
Negotiating Group on Trade Facilitation  
  
 
WTO NEGOTIATIONS ON TRADE FACILITATION  
COMPILATION OF MEMBERS' TEXTUAL PROPOSALS  
 
Revision
 
 
 
 
 
 
  
I. INTRODUCTION 
1. The nineteenth revision of the compilatio n incorporates the following documents: 
• TN/TF/W/159 from the European Communities; 
• TN/TF/W/138/Rev.3 from Korea, Singapore and Thailand; 
• TN/TF/W/133/Rev.3 from the Former Y ugoslav Republic of Macedonia, Mongolia, 
Switzerland and Swaziland;  and 
• TN/TF/W/146/Rev.2 from Cuba, Georgia,  Moldova, Paraguay and Turkey.    
 
 This document has been pre pared under the Secretariat's 
own responsibility and without prejudice to the positions of Members  and to  their rights and obligations under the WTO  
  TN/TF/W/43/Rev.19 
Page 2 II. SUMMARY TABLE OF MEASURES PROPOSED 
Related to GATT Articles V, VIII and X and to customs cooperation 
 
Main Areas covered Groups of Measures Fa lling Under Those Areas Textual Proposals 
PREAMBLE /CROSS -CUTTING MATTERS   W/129/Rev.2 
A. PUBLICATION AND AVAILABILITY OF 
INFORMATION  1. Publication W/155/Rev.1 
 
 2. Internet Publication/Establishment of Official Website W/145, W/155/Rev.1 
3. Establishment of Enquiry Points W/155/Rev.1, W/129/Rev.2  
4. Notification W/155/Rev.1 
B. PRIOR PUBLICATION AND CONSULTATION  1. Interval between Publication and Entry into Force W/115/Rev.1 
 2. Prior Consultation and Commenting on New and Amended 
 Rules W/115/Rev.1, W/132/Rev.1, 
 3. Regular Consultation W/115/Rev.1 
C. ADVANCE RULINGS  1. Provision of Advance Rulings W/153 
D. APPEAL PROCEDURES  1. Right of Appeal W/116/Rev.1 
 2. Appeal Mechanism in a Customs Union W/122 
1. Import Alerts/Rapid Alerts  W/122 E. OTHER MEASURES TO ENHANCE 
IMPARTIALITY , NON -DISCRIMINATION 
AND TRANSPARENCY  2. Detention W/122  
   TN/TF/W/43/Rev.19
 Page 3Main Areas covered Groups of Measures Fa lling Under Those Areas Textual Proposals 
 3. Test Procedures W/122 
F. FEES AND CHARGES CONNECTED WITH 
IMPORTATION AND EXPORTATION  1. Disciplines on Fees and Charges Imposed on or in Connection 
with Importation and Exportation  W/107, W/159 
G. RELEASE AND CLEARANCE OF GOODS  1. Pre-arrival Processing W/117/Rev.1, W/159 
 2. Separation of Release from Final Determination and Payment 
 of Customs Duties, Taxes and Fees W/136/Rev.2 
 3. Risk Management/Analysis W/121, W/140, W/148 
 4. Post-clearance Audit W/134 and Add.1 
 
 5. Establishment and Publication of Average Release and 
 Clearance Times W/139/Rev.1 + Add.1 
6. Authorized Traders W/109/Rev.1, W/121  
7. Expedited Shipments W/144/Rev.2 
H. CONSULARIZATION  1. Prohibition of Consular Transaction Requirement W/104 
I. BORDER AGENCY COOPERATION  1. Coordination of Activities and Requirements of all Border 
 Agencies W/128/Rev.2, W/159 
1. Periodic Review of Formalities and Requirements W/124/Rev.2 
2. Reduction/Limitation of Formalities and Documentation 
 Requirements W/124/Rev.2, W/130/Rev.1 J. FORMALITIES CONNECTED WITH 
IMPORTATION AND EXPORTATION  
3. Use of International Standards W/131/Rev.1  
  TN/TF/W/43/Rev.19 
Page 4 Main Areas covered Groups of Measures Fa lling Under Those Areas Textual Proposals 
 4. Acceptance of Commercially A vailable Information and of 
 Copies W/112 
 5. Single Window/One-Time Submission W/138/Rev.3 
6. Elimination of Pre-Shipment Inspection W/108 
7. Use of Customs Brokers W/110 
8. Same Border Procedures Within a Customs Union W/121 
9. Uniform Forms and Documentation Requirements Relating to 
 Import Clearance within a Customs Union W/121  
10. Option to return rejected Goods to Importer W/121 
1. Scope  W/133/Rev.3, W/159; 
2. Basic Freedom of Transit W/133/Rev.3 
3. Regulations, Restrictions and Non-Discrimination W/133/Rev.3 
(a) Regulation W/133/Rev.3 
(b) Disciplines on Restrictions to Freedom of Transit W/146/Rev.2 
(c) Strengthened Non-discrimin ation W/127, W/133/Rev.3 
4. Disciplines on Fees and Charges  K. MATTERS RELATED TO GOODS IN TRANSIT 
(a) Publication of Fees and Charges W/133/Rev.3  
   TN/TF/W/43/Rev.19
 Page 5 
Main Areas covered Groups of Measures Fa lling Under Those Areas Textual Proposals 
(b) Periodic Review of Fees and Charges W/133/Rev.3   
(c) More effective Disciplines on Charges for Transit – 
Reduction/Simplification  W/133/Rev.3 
W/146/Rev.2  
5. Disciplines on Transit Formalities and Documentation 
 Requirements  
(a) Publication  W/133/Rev.3 
 
(b) Periodic Review W/133/Rev.3  
(c) Reduction/Limitation/Simplification/Adjustment  W/133/Rev.3  
6. Bonded Transport Regime and Guarantees W/133/Rev.3 
7. Regional Transit Agreements or Arrangements W/133/Rev.3 
8. Improved Coordination and Cooperation  W/133/Rev.3 
(a) Amongst Authorities  W/133/Rev.3 
  
(b) Between Authorities and the Private Sector W/133/Rev.3 
L. CUSTOMS COOPERATION  1. Multilateral Mechanism for the Exchange and Handling of 
 Information W/123/Rev.2/Corr.1, W/154 
 
Related to Implementation  
 
Main Areas Covered Textual Proposals 
W/137 and Add.1 – Add.4 IMPLEMENTATION MECHANISM  
 W/142;  Should be read in 
conjunction with W/147 
REGIONAL APPROACHES  W/129/Rev.2  
W/157 and Add.1 INSTITUTIONAL ARRANGEMENTS  
W/158 TN/TF/W/43/Rev.19 
Page 6  
 
  III. TEXTUAL PROPOSALS COMPILED 
Related to GATT Articles V, VIII and X and to customs cooperation
 
 
PREAMBLE /CROSS -CUTTING MATTERS  
Barbados, Cuba, Fiji, Papua New Guin ea, Solomon Islands, TN/TF/W/129/Rev.2  
 
"Small Economies/developing 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 ."  
 
A. PUBLICATION AND AVAILABILITY OF INFORMATION  
1. Publication 
Hong Kong, China, Japan, Mongolia, Norway , Switzerland and Turkey, TN/TF/W/155/Rev.1  
 "1. Each Member shall publish promptly
1 all laws, regulations, judicial decisions and 
administrative rulings of general application as sp ecified in Article X of GATT 1994, including but 
not limited to: 
(a) Importation, exportation or transit procedu res required by Government (including 
port, airport, and other entry-point pr ocedures and required forms and documents); 
(b) Rate of duties and taxes imposed on or in c onnection with importation, exportation or 
transit (including applied tariff rates); 
(c) General rule for classification of produc ts for customs purposes as well as examples 
of such classifications; 
(d) Import, export or transit requirements , restrictions or prohibitions; 
(e) Fees and charges imposed on or in connec tion with importation, exportation or 
transit procedures as required by Government; 
(f) Penalty provisions against breaches of import, export or transit formalities; 
(g) Appeal procedures;  
(h) Agreements or parts thereof with any country or countries relating to the importation, 
exportation or transit. 
AVAILABILITY  
2. Each Member shall ensure that  the information referred to in paragraph 1 is made available 
in a non-discriminatory and convenient manner, in order to enable interested parties to become 
acquainted with them, via officially designated sources.  
                                                      
1The 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".  TN/TF/W/43/Rev.19 
 Page 7 
 
 
  UNIFORM ADMINISTRATION 
Each Member shall administer in a uniform, impartial and reasonable manner all its laws, 
regulations, judicial decisions and administrati ve rulings of the kind described in paragraph 1. 
 GENERAL RESERVATIONS 
 
Nothing in these provisions sha ll be construed as requiring: 
 
(a) The publication or provision of informati on referred to in paragraph 1 other than in 
the language of the Member except as stated in paragraph 4;  or 
(b) Members to disclose confidential informa tion which would impede law enforcement 
or otherwise be contrary to the public interest or would prejudice the legitimate 
commercial interests of particular enterprises, public or private.
2" 
2. Internet Publication/Establishment of Official Website 
United States, TN/TF/W/145  
 
"Internet Publication 
 
Each Member shall make availabl e and keep current, on a public ly accessible Internet website: 
 
(a) A full and precise description of its custom s procedures, including procedures for the 
appeal of customs determinations;  and 
(b) The forms and documents required for impor tation into or exportation from the 
territory of that Member. " 
Hong Kong, China, Japan, Mongolia, Norway , Switzerland and Turkey, TN/TF/W/155/Rev.1  
 
"3. Recognizing that electronic means of publicati on are usually the most cost effective and easily 
accessible format for publication, each Member s hall make available and keep updated on one or 
more publicly accessible official websites: 
 
(a) A description of procedures required by Go vernment in connection with importation, 
exportation or transit, including the appeal procedures, its import, export or transit 
requirements, restrictions or prohibitions as  well as references to the relevant laws, 
regulations, judicial decisions and administr ative rulings of general application as 
specified in Article X of GATT 1994,   
(b) All required forms and documents referred to in paragraph 1(a), as well as electronic 
links to them, where applicable. 
4. The language of publication for the descripti on referred to in paragraph 3 (a) shall, whenever 
practicable, be one of the o fficial languages of the WTO ." 
                                                      
2 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/43/Rev.19 
Page 8  
 
  3. Establishment of Enquiry Points 
Hong Kong, China, Japan, Mongolia, Norway , Switzerland and Turkey, TN/TF/W/155/Rev.1
 
"5. Each Member shall ensure that at least one or more enquiry points exists. Enquiry points 
shall answer all reasonable enquiries on the issues covered by paragraph 1 from interested parties as 
well as to provide the required forms referred to in paragraph 1(a). 
6. Where a Member requires payment of a fee for en quiries, such fees sha ll not exceed the cost 
of the service rendered.3 
7. The enquiry points shall reply to enquiries within a reasonable time period set by each 
individual Member. 
8. Members involved in a regional integration may establish enquiry points at the regional 
level .4" 
Barbados, Cuba, Fiji, Papua New Guin ea, Solomon Islands, TN/TF/W/129/Rev.2  
 "Small Economies/developing countries which ar e members of a Customs Union or a regional 
economic arrangement shall have the option of establishing one or more enquiry points at the 
regional level.
5  The existence of a notified regional enquiry point would satisfy the requirements for 
the existence of an enquiry point under this current provision ."  
 
4. Notification 
Hong Kong, China, Japan, Mongolia, Norway , Switzerland and Turkey, TN/TF/W/155/Rev.1  
 "10. Each Member shall notify the [Trade Fac ilitation Committee] of the officially designated 
sources referred to in paragraph 2, the official websit es referred to in parag raph 3, as well as the 
contact information of the enquiry points referred to in paragraph 5.
6" 
B. PRIOR PUBLICATION AND CONSULTATION  
1. Interval between Publication and Entry into Force 
Hong Kong, China, Japan, Korea, Mongolia and Switzerland, TN/TF/W/115/Rev.1  
 
"Except in urgent circumstances and other limited exceptions which are made public, Members shall 
ensure, within the competence of  their respective government, that a reasonable interval is provided 
between the publication of new or amended laws, re gulations and administrative rulings of general 
application, or their drafts or summaries, and thei r entry into force in such a manner as to allow 
traders to become acquainted with and well prepared for the compliance with them. "  
                                                      
3 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. 
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. 
5 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. 
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.  TN/TF/W/43/Rev.19 
 Page 9 
 
 
  2. Prior Consultation and Commenting on New and Amended Rules  
Hong Kong, China, Japan, Korea, Mongolia and Switzerland, TN/TF/W/115/Rev.1  
"Except in urgent circumstances and other limited exceptions which are made public, Members shall 
afford, within the competence of  their respective government, appropr iate opportunities to interested 
parties within their territories to comment on prop osed introduction or amendment of trade-related 
laws, regulations and administrative rulings of  general application. Members shall provide 
information of their policy objectives pursued and a llow reasonable period for interested parties to 
submit comments ." 
 Turkey, TN/TF/W/132/Rev.1
 
 
"Members shall ensure that new or amended trade-r elated legislation and procedures be published on 
the national website at least [  ] days  before its  en try into force so that the interested parties shall be 
able to submit their comments on the legislati on and take necessary measures for the adaptation. 
Exceptions to this provision are the legisla tion requiring urgency [and cases where publication in 
advance may distort market conditions]. "  
 
3. Regular Consultation 
Hong Kong, China, Japan, Korea, Mongolia and Switzerland, TN/TF/W/115/Rev.1  
 "Members shall hold regular consultations be tween border agencies and traders within their 
territories ." 
 C. A
DVANCE RULINGS  
1. Provision of Advance Rulings 
Australia, Canada, Turkey the United States, TN/TF/W/153  
 
1. A Member shall issue an advance ruling in a time bound manner to an applicant submitting a 
written request which contains all necessary informa tion.  A Member's authority that declines to issue 
an advance ruling shall promptly notify the applicant in writing, setting out the relevant facts and the 
basis for its decision. 
2. An advance ruling applies in respect of the applicant for a reasonable period of time after its 
issuance, unless the facts or circumstances supporti ng the original ruling have changed.  Where the 
issuing authority revokes or modifies the ruling, the authority shall notify the applicant in writing, 
setting out the relevant facts and the basis for its decision. 
3. A Member shall publish, at a minimum: 
(i) The time period by which it will issue an advance ruling, 
(ii) The length of time for which the advance ruling is valid, and 
(iii) What information is necessary from the applicant to issue an advance ruling.7 
                                                      
7 Note to the reader:  This language may be dropped from the proposed article should it be adequately 
covered by the Article on publication and availability of information. TN/TF/W/43/Rev.19 
Page 10  
 
  4. A Member shall provide, upon the request of the applicant, for a review by the issuing 
authority of the advance ruling or the decision to revoke or modify the advance ruling.
8 
5. A Member shall endeavour to make availabl e information on advance rulings which it 
considers to be of significant interest to other traders, taking into accoun t the need to protect 
commercially confidential information. 
Definitions 
 
 An "advance ruling " is a determination of a Member, provided in writing to an applicant 
prior to the commencement of trade in the good con cerned that sets forth th e treatment the Member 
shall provide the applicant, in  connection with an importation covered by the application,  with regard 
to:   
 [NOTE:  The co-sponsors have bracket ed several items which might be in cluded in the scope of this 
proposal in recognition of the interest of Members in discussing the issue further.] 
 
(a) The good's tariff classification; 
(b) [The application of customs valuation criteria for a particular case; 
(c) The application of duty drawback, deferral,  or other relief from customs duties; 
(d) The application of quotas;] 
[NOTE:  Advance rulings on the good's country of or igin are already provid ed for in the Agreement 
on Rules of Origin] 
  An "applicant " is an importer, exporter or producer,  a representative of an importer, exporter 
or producer, or any person with a justifiable cause ." 
 D. A
PPEAL PROCEDURES  
1. Right of Appeal 
Japan and Mongolia, TN/TF/W/116/Rev.1  
 "
RIGHT OF APPEAL  
1. Each Member shall provide that any person to whom customs or another relevant border 
agency issues a decision has the right, within its territory, without penalty, to: 
(a) Administrative appeal independent of the employee or office of the agency which 
issued the  decision;  and 
(b) Judicial appeal of the decision. 
2. The legislation of each Member may require administrative appeal to be initiated prior to 
judicial appeal. 
                                                      
8 Note to the reader:  This provision may be dropped from the proposed article should it be adequately 
addressed in the context of the curre nt proposals designed to clarify a ppeal and review procedures under 
Article X, which also include an initial right to review within the issuing authority.   TN/TF/W/43/Rev.19 
 Page 11 
 
 
  TRANSPARENCY  
3. Members shall ensure that appeal procedu res are carried out in a non-discriminatory 
manner, and that information concerning such pro cedures is made available to traders in such a 
manner as defined in Article [X].  Traders shall be  allowed to be represented at all stages of appeal 
procedures by independent legal counsel. 
SET PERIOD  
4. Members shall ensure that customs and oth er relevant border agencies adopt and maintain 
set periods for their review and correction of decisi ons under the appeal procedures.  The appellant 
shall have the right, for procedures mentioned in pa ragraph 1(a), in a case of undue delay, to bring 
the case to the next higher instance.  
 
OPPORTUNITIES TO RECEIVE INFORMATION AND GRIEVANCES  
5. Members shall ensure that customs and oth er relevant border agencies afford opportunities 
for traders, upon request, to receive information con cerning the administrative decision such as the 
reasoning of the decision including applied laws and regulations. 
 
6. Members shall ensure that customs and other relevant border agencies receive grievances 
from traders concerning the adminis trative decision they are addressed to ".9  
 
2. Appeal Mechanism in a Customs Union 
India, TN/TF/W/122  
 
"There shall be a mechanism for redress of adverse fi ndings of inspection authorities, in particular 
for inspection decision relating to food items, at the import points of a customs union.  
 In order to ensure quick and uniform appellate decisions, appeals against findings of inspection 
authorities at the level of a member state of a cu stoms union 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. " 
 
E. O
THER MEASURES TO ENHANCE IMPARTIALITY , NON-DISCRIMINATION AND TRANSPARENCY  
1. Import Alerts/Rapid Alerts 
India, TN/TF/W/122  
 
"Import alert/rapid alert is a border control mechani sm adopted by some count ries as well as customs 
unions to monitor and ensure the quality of imported food product. This is operated by issuing a 
notification to all member states of a customs union /or to all ports of a country as well as to the 
exporter in case of detection of contaminated impor ts 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 in spection at the border of that country/every port 
of a customs union.  
                                                      
9 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/43/Rev.19 
Page 12  
 
  The following disciplines shall apply to a system of import alert/rapid alert:  
 
− 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. 
 
− A notification against a country/exporter under a system of import/rapid alert restricting or 
prohibiting imports shall be issued only after it has been established on the basis of positive 
evidence that imports from the country/ex porter concerned have not  fulfilled the prescribed 
objective standards.  
− A notification issued under a system of import/rapi d alert restricting or prohibiting imports 
shall not be maintained 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.  
 
− Announcement of termination of an import/rapi d 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. 
 
− The speed and standard of publicity of de-notific ation of such alert shall equal the level 
applied at its issuance ."  
 2. Detention 
India, TN/TF/W/122
 
 "In case imported goods are detained for inspection by customs or any other authority of a Member 
country, information regarding such detention shall be provided to the importer or his authorized 
agent promptly. "  
 3. Test Procedures   
India, TN/TF/W/122
 
 "In case of the first test of a sample having shown an adverse finding, each Member conducting such 
a test shall grant the concerned importer or the exporter or their authorized agent the right to a 
second confirmatory test.  A clear procedure shall be laid down for such a confirmatory test including a validated test method. 
 
A list of accredited laboratories shall be publishe d where confirmatory tests can be carried out. 
 For a customs union, the results of a confirmatory te st 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. "    TN/TF/W/43/Rev.19 
 Page 13 
 
 
  F. FEES AND CHARGES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. Disciplines on Fees and Charges Imposed on  or in Connection with Importation and 
Exportation  
European Communities, Korea and Switzerland, TN/TF/W/107 (complemented by TN/TF/W/159 
from the European Communities)  
 
"Scope  
 
The provisions [of this article] apply to all fees and charges, including shipping royalties or similar 
charges/taxes, imposed by customs authorities or by any other government body of any Member, 
including tasks undertaken on their behalf, on or in  connection with importatio n or exportation, or as 
a condition for importation or exportation.  Specific parameters.  
Fees and charges shall only be imposed for services pr ovided in direct connection with the specific 
importation or exportation in question or for any formality required for undertaking such importation 
or exportation.   Fees and charges shall not exceed the appr oximate cost of the service provided. 
 
Fees and charges shall not be calculated on an ad valorem basis. 
 Fees and charges shall not be imposed with respect to consular services and equivalent measures.  
 Information on fees and charges shall be published.  This information shall include the reason for the 
fee or charge (the service provided), the res ponsible authority, the fees and charges that will be 
applied, and when and how payment is made.  The info rmation shall be made readily available to all 
interested parties and each Member shall inform, through the WTO Secretariat, all other Members 
where the information on its fees and charges is avail able.  The information shall be published via an 
officially designated medium, and where fe asible and possible, official website. 
 
An adequate time period shall be accorded betw een the publication of information on new or 
amended fees and charges and their entry into force  except when justified by legitimate public policy 
objectives.   New or amended fees and charges shall not be impo sed until information on them is published and 
made readily available. 
 Each Member shall periodically review its fees and c harges to ensure that they are in line with WTO 
commitments and with a view to consolida ting them and reducing their number and diversity ".   
 G. R
ELEASE AND CLEARANCE OF GOODS  
1. Pre-arrival Processing 
Hong Kong, China, Japan, Korea, Mongolia and Switzerland, TN/TF/W/117/Rev.1  
 "1. Pre-arrival Processing 
 TN/TF/W/43/Rev.19 
Page 14  
 
   Members shall maintain or introduce pre- arrival processing, which is defined as 
administrative procedures of customs and oth er relevant border agencies to accept and examine 
import documentation and other required informati on upon the submission by traders prior to the 
arrival of goods, in order to further expedite the clearance of goods where appropriate.  In cases 
where it is decided that neither further examination,  physical inspection nor any other submission is 
required, goods shall be released immediately upon arrival, provided that duties and taxes are paid 
or provided that a guarantee sufficient  to ensure such payment is posted.
  
 2. International Standards and Practices
10 
 
(a) Members recognize the need for using internat ional standards and practices as efficient 
means to facilitate trade. 
(b) Members shall, where applicable, draw on relevant  international standards and practices as 
a basis for pre-arrival processing.  
3. Reservations 
 
 Nothing in these provisions shall affect th e right of Members to conduct examinations where 
necessary or to maintain appropriate bord er control with the use of risk management ." 
 European Communities, TN/TF/W/159
 
 
"4.  With respect to vessels subject to procedu res for the declaration (by manifest or similar 
document) of the vessel and its cargo, such pr ocedures will be applied immediately prior to the 
vessels' arrival, or as rapidly as not to unduly delay the vessel and the discharge of its cargo. 
Members will provide for advance electronic lodging of documents in electronic format and for pre-
arrival processing of such documents ap propriate to the procedure applicable. " 
2. Separation of Release from Final Determination and Payment of Customs Duties, Taxes 
and Fees 
Canada and Switzerland, TN/TF/W/136/Rev.2  
 "1. Each Member shall adopt or maintain pr ocedures authorizing an importer to remove goods 
from customs' control prior to the final determi nation and payment of customs duties, taxes and fees 
when these are not determined at or prior to arrival. 
2. A Member may request sufficient guarantee in th e form of a surety, a deposit or some other 
appropriate instrument for this purpose.  The guarant ee shall be limited to an amount calculated to 
ensure compliance with a Member' s requirements for customs duties, taxes and fees, and shall not 
represent an indirect protection to domestic products  or a taxation of imports for fiscal purposes.  
Once the Member has determined t hat these requirements have been satisfied, the guarantee for the 
goods shall be discharged without delay. 
3. A Member may detain and examine goods in a ma nner not otherwise inconsistent with the 
Member's WTO rights and obligations ." 
                                                     
 
10 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/43/Rev.19 
 Page 15 
 
 
  3. Risk Assessment/Analysis 
India, TN/TF/W/121  
 
"A customs union shall generally apply a harmoni zed risk management system  across the entire 
customs union ".   
 
Chinese Taipei, Korea and Switzerland, TN/TF/W/140  
 "Members shall conduct documentary and physi cal examination based on risk management
11 for the 
purpose of concentrating on the examination of higher risk12 goods and facilitating the movement of 
lower risk goods. 
In applying risk management techniques, Me mbers shall examine imported goods based on 
appropriate selectivity criteria in order to prov ide compliant traders with greater facilitation and 
expedited customs procedures.  
The selectivity criteria may include specific comm odity code, country of origin, country whence 
consigned, licensing indicator, value of goods, compli ance level of traders, type of means of transport 
and the traders' purpose of the stay in the Customs territory.  
Members shall, where practicable, refer to relevant  international standards and practices including 
the revised Kyoto Convention and the WCO Risk Management Guideline as basis for its risk 
management procedures.  Risk management procedures shall not be used as or have the effect of creating disguised 
discrimination and obstacles to trade. 
 Risk management procedures shall be applied, to th e extent possible, to the relevant trade facilitation 
measures including pre
‐arrival processing, post ‐clearance audit, and authorized traders ".   
 
China, TN/TF/W/148  
 "Members shall apply risk management
13 techniques with the purpo se to reduce, to the extent 
possible, physical inspections on goods.     Members shall concentrate physical inspections on high risk goods while expediting release of low 
risk goods and providing facilitation to the compliant traders. 
 
(a) The application scope of risk management techniques includes but is not limited to 
the processes of customs supervision and control, post-clearance audit, tariff 
classification, valuation and analysis of customs statistics. 
(b) Appropriate criteria to select traders to be  eligible for different treatments shall be 
established accordingly. 
                                                     
 
11 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." 
12 The proposal defines "risk" as "the potential for non-compliance with customs and/or other relevant 
laws." 
13 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."    TN/TF/W/43/Rev.19 
Page 16  
 
  Selectivity of goods for physical inspections sha ll be in a manner of non-discrimination to avoid 
constitution of trade obstacles. 
Wherever practicable, the standards and instrume nts developed by relevant international 
organizations such as WCO shall be applied. " 
4. Post-clearance Audit 
China, Indonesia and Korea, TN/TF/W/134 and Add.1
 
 
"Members shall carry out necessa ry PCA on the account books, vouchers, commercial documents, 
customs declaration forms and other trade-related in formation maintained by enterprises involved 
directly or indirectly in the transaction of in ternational trade upon the risk analysis results.  
 
Members shall conduct PCA thr ough methods of regular audit14 and targeted audit15 to identify the 
risk and assess the compliance of traders.  The outcome of PCA shall be fed back timely to relevant Customs officers involved in clearance 
procedures to take further action.  The most co mpliant traders or low risk commodities shall be 
granted simplest and fastest clearance treatment by Customs.  
 
Members shall adopt the relevant international standar ds and instruments as a basis for PCA, where 
such standards and instruments exist. "   
 
5. Establishment and Publication of Av erage Release and Clearance Times 
Korea and Japan, TN/TF/W/139/Rev.1 and Rev.1/Add.1
 
 
"Members shall measure and publish their own average  time for the release of goods in a consistent 
manner on a periodic basis, using tools such as the WCO Time Release Study.  
 Members shall endeavour to continuously  reduce such average release time. 
 
In case of a significant delay in the release of  goods, Members shall provide the traders who have 
made written requests with the reasons for the dela y except when such notification would impede the 
pursuance of legitimate policy objectives ." 
 6. Authorized Traders 
European Communities and Mongolia, TN/TF/W/109/Rev.1
 
 "Authorized traders 
 
• In addition to the facilitation measures provided to all operators set out in this Agreement, 
Members shall apply further simplified im port and export formalities for economic 
operators, including SME's, which meet spec ific criteria related to compliance with 
customs requirements ("authorized traders"):  
                                                     
 
14 Regular audit is performed periodically accord ing to auditing programs  set forth by Customs 
focusing on business system and routine operation and management situation. 
15 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/43/Rev.19 
 Page 17 
 
 
  • These specific criteria may include the following:  (1) an appropriate record of 
compliance with customs requirements;  (2) a system of managing records to allow for 
necessary controls;  (3) financial solvency (i ncluding, where appropriate, provision of a 
sufficient security/guarantee);  and/or (4) an appropriate system of security and safety 
standards.  
• The additional facilitation measures for such authorised  traders shall include:  
(i) the possibility of periodic declarations and payment of duties,  
(ii) reduced physical inspections in all but exceptional circumstances,  
(iii) reduced documentary and data requirements as determined by domestic 
legislation, and  the right to su bmit for processing a single document 
covering all goods contained in a consignment, and  
(iv) more rapid release time. 
• Additional facilitation measures may also include:  
(v) local clearance,  
(vi) remote filing. 
• The specific criteria to qualify as an authorized  trader shall not be designed or applied so 
as to afford or create arbitrary or unjustifi able discrimination or a disguised restriction 
on international trade.  
• Members shall use objective risk management techniques in the assessment of any 
application for authorized trader status. 
• Members shall draw upon relevant international standards and instruments as a basis for 
authorized trader schemes, where such standards  and instruments exist, except when they 
would be an inappropriate or ineffective means for the fulfilment of the legitimate 
objectives pursued ."   
India, TN/TF/W/121  
 
"Norms for authorized trader status shall be app lied uniformly by all member states of a customs 
union ".   
 
7. Expedited Shipments 
United States, TN/TF/W/144/Rev.2  
 "Customs Procedures for Expedited Shipments 
 
1. Each Member shall adopt or maintain  cu stoms procedures allowing for expedited shipments 
while maintaining customs control and selection.  These procedures shall: 
 
(a) Allow for the submission and processing, including through electronic means, of 
information necessary for the release of an e xpedited shipment prior to the arrival of 
the expedited shipment;  TN/TF/W/43/Rev.19 
Page 18  
 
  (b) Allow for the submission and processing, including through electronic means, of a 
single document covering all goods cont ained in an expedited shipment; 
(c) To the extent possible, provide for the release of expedited shipments based on the 
single document; 
 
(d) Provide for expedited shipments to be re leased under normal circumstances within 3 
hours after the necessary customs documents  have been submitted, provided the 
shipment has arrived; 
 (e) Apply to expedited shipments without regard to weight or customs value;  
 
(f) [Allow for the release of expedited shipments before and without prejudice to the 
final determination of the applicable cust oms duties, taxes, and fees owed, if, where 
so required, the importer provides sufficient  guarantee in the form of a surety, a 
deposit, or some other appropriate instru ment, covering the ultimate payment of the 
customs duties, taxes, and fees in connecti on with the importation of the expedited 
shipment];
16  and 
 (g) Provide for a de minimis procedure under wh ich customs duties and taxes will not  be 
assessed on an expedited shipment valued under a specified value.  
 
2. A Member may require that an expedited shipment provider shall, as a condition for the 
application of the procedures described in paragraph 1 to its expedited shipments:  
 
(a) Provide adequate infrastructure to allo w for the processing of the expedited 
shipment; 
(b) Submit specified information from the single document in advance of the arrival of an 
expedited shipment;  and 
 
(c) be assessed fees limited in amount to the approximate cost of services rendered in 
providing the  customs procedures in paragraph 1. 
 
3. Nothing in these provisions shall prevent a Member from obtaining a dditional information, 
conducting screenings, or examining goods, where nec essary to maintain appropriate border control, 
including through the use of systems that di stinguish between low-risk and high-risk goods. 
 Definitions 
 "Expedited shipments"  means goods designated as such by an expedited shipment provider.   
 
"Expedited shipment provider"  means a person that: 
 
 (a) Maintains a high-degree of control o ver expedited shipments through the use of 
internal security, logistics, and tracking technology; 
  (b) Tracks and controls expedited shipments at every point during their conveyance;  and  
 
                                                     
 
16 Note to the reader:  This language may be dropped from the proposed article should it be adequately 
addressed in the context of the proposal on  release and clearance (TN/TF/W/136/Rev.1).  TN/TF/W/43/Rev.19 
 Page 19 
 
 
   (c) Maintains the capacity for the expedite d shipment provider, sender and recipient to 
locate expedited shipments at any point in their conveyance and to obtain current 
information on the estimated de livery time of those shipments. 
 
"Single document " means a consolidated document or record (including in electronic form)  issued by 
an expedited shipment provider which contains the following identifying information about each of 
the goods being shipped:  (1)  The country of origin of the goods, if known;  (2)  The shipper's name and address;  
(3)  The ultimate consignee's name and address;  
(4)  A specific description of the goods;  (5)  The quantity of the goods;  (6)  The shipping weight; (7)  The value of the goods;  and 
(8)  An identifier or tracking number uni que to a particular expedited shipment ." 
 
H. C
ONSULARIZATION  
1. Prohibition of Consular Transaction Requirement 
Uganda and the United States, TN/TF/W/104  
 
"A Member shall not require a consular transaction17, including any related fee or charge, in connection 
with the importation of any good ".   
 I. B
ORDER AGENCY COOPERATION  
1. Coordination of Activities and Requirements of all Border Agencies 
Canada and Norway, TN/TF/W/128/Rev.2  
 "1.  A Member shall ensure that its authorities and agencies involved in border and other import 
and export controls cooperate and coordinate thei r procedures in order to facilitate trade. 
 2. (a) A Member shall, to the extent po ssible, cooperate with bordering Members and 
  coordinate customs procedures at border crossings in order to facilitate trade. 
(b) Wherever possible and practical, such c ooperation and coordination may include: 
• Alignment of procedures and formalities including working days and hours; 
 
• Development and sharing of common facilities; 
 
• Provision of expedited processes for goods in transit such as a single 
channel; 
 
• Development of procedures for exchange of non-confidential information
18." 
                                                      
17 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."   TN/TF/W/43/Rev.19 
Page 20  
 
  European Communities, TN/TF/W/159
 
 "3.  When goods being transhipped are ultimately d estined for the territory of that Member, the 
person concerned shall be permitted to declare th e goods for the relevant customs procedure at the 
port or place of destination where these obligations can be fulfilled ." 
J. F
ORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. Periodic Review of Formalities and Requirements 
Hong Kong, China and Switzerland, TN/TF/W/124/Rev.2  
 "Each Member shall review its formalities and requi rements at reasonable and regular intervals, 
taking into account relevant new information and business practices, availability and adoption of 
techniques and technology, international best  practices and input from interested parties.
19"   
 
2. Reduction/Limitation of Formaliti es and Documentation Requirements 
Hong Kong, China and Switzerland, TN/TF/W/124/Rev.2  
 
"Members shall minimize the inci dence and complexity of import and export formalities and decrease 
and simplify import and export documentation requiremen ts.  In doing so, Members shall consider 
whether alternative formalities and requirements that can achieve the legitimate objectives are 
reasonably available, and adopt those formalities and requirements which are significantly less trade 
restrictive.  Members shall ensure that the forma lities and requirements are applied in an efficient 
manner so as not to constitute an unnecessary obstacle to trade.   
 Any such formalities or requirements  shall not be maintained if the circumstances or objectives giving 
rise to their adoption no longer exist ".   
 
Mongolia, Norway and Switzerland, TN/TF/W/130/Rev.1
 
 "Recognizing the need to minimize the incident and the complexity of trade documents, Members shall 
ensure that:  
 
1. Documentation requirements are no mo re administratively burdensome or trade 
restrictive than necessary to achieve their legitimate objectives; and  
 2. The following is aligned with in ternational trade facilitation standards and 
recommendations as set out in paragraphs 2(i) to (iii): 
(i) 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; 
(ii) National data elements in trade documents  with the UN Trade Data Elements 
Directory (UNTDED) and future updated  versions in accordance with the 
Customs Co-operation Council Recommendations on the matter;  and 
                                                                                                                                                                    
 
18 Subject to further negotiations on how a Trade Facilitation Agreement will coexist in relationship to 
GATT Article X. 
19 This self-initiated review shall not affect Memb ers' rights and obligations under paragraph 2 of 
Article VIII of GATT 1994.  TN/TF/W/43/Rev.19 
 Page 21 
 
 
  (iii) Electronic messages to be interchange d and inter-operated between Customs 
administrations and between Customs administrations and other trade 
operators with internationally widely accepted standards for electronic 
information exchange ."  
3. Use of International Standards 
Mongolia, Norway, South Africa and Switzerland, TN/TF/W/131/Rev.1  
"Article [Use of International Standards] 
1. Members shall use relevant international standards  or parts thereof as a basis for their laws, 
regulations and administrative procedures that la y down requirements for formalities and procedures 
in connection with importati on, exportation or transit. 
2. If regional standards are a more efficient means  to facilitate international trade, Members of 
that region are encouraged to use them or relevant parts thereof as a basis for their laws, regulations 
and administrative procedures as provided for in paragraph 120. 
3. Members are not required to use relevant int ernational standards or relevant parts thereof 
which would pose fundamental technological proble ms in a Member, or where they would be an 
ineffective or inappropriate means for the fu lfilment of the objectives of this Agreement. 
4. With a view to facilitating international trade , Members are encouraged to take part, within 
the limits of their resources, in  the preparation and periodic review by appropriate international 
intergovernmental organization of standards rel evant to the operation of this Agreement.  
5. For the purposes of this Agreement, the term "international standards " shall be understood to 
refer to International Conventions  or Agreements related to facilitating international trade and 
administered by relevant international intergovernme ntal organizations, [inter alia]:  World Customs 
Organization (WCO) and United Nations Organisations Centre for Trade Facilitation and Electronic 
Business.  As appropriate, the list of relevant int ernational organizations may be complemented by 
other relevant international organizations as identified by the Trade Facilitation Committee. 
[5. Alternative:  For the purposes of this Agreement, the term "international standards " shall be 
understood to refer to International Conventions or  Agreements related to facilitating international 
trade and administered by relevant international intergovernmental organizations:  World Customs 
Organization (WCO), United Nations Organisations Centre for Trade Facilitation and Electronic 
Business, International Maritime Organisation (IMO) and International Civil Aviation Organisation (ICAO).  In particular, the following conventions shall apply:  Convention (2005) on Facilitation of 
International Maritime Traffic, C onvention (2006) on International Civil Aviation, Convention (1990) 
on the Temporary Admission of Goods (Istanbul Con vention), International Convention (1986) on the 
Harmonized Commodity Description and Coding S ystem (HS Convention), General Annex of the 
International Convention (1999) on the Simplifica tion and Harmonisation of Customs procedures 
(Revised Kyoto Convention).  As appropriate, the lis ts of relevant international organizations and 
conventions may be complemented  as id entified by the Trade Facilitation Committee]. " 
                                                     
 
20 In this case, these regional standards prevail over the relevant international standards as provided for 
in paragraph 1. TN/TF/W/43/Rev.19 
Page 22  
 
  4. Acceptance of Commercially Availa ble Information and of Copies 
Hong Kong, China, Korea and Switzerland, TN/TF/W/112
 
 "Customs and other border agencies shall require only those documents necessary to permit control 
of the operation and to ensure that all requirements  relating to the application of relevant laws have 
been complied with.  
 For goods subject to control of legislation conformity and documentation requirement, customs and other border agencies shall endeavour to accept c opies 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 involved.  In the case of (b), Members sh all accept authenticated 
copies by the agency holding the original in lieu of the original document.  Customs and other border agencies shall endeavour to  use relevant information already available in 
the context of commercial transactions (e.g., qu antity and commercial description of the goods) and 
submitted to customs and other border agencies as a means of foregoing the relevant information in 
supporting documents.  In cases where Goods declarations and other supp orting documents are lodged electronically and 
authenticated by electronic signatures or elect ronic procedures and received by customs and other 
border agencies, no other original of these documents  shall be requested by customs and other border 
agencies. 
 Customs and other border agencies shall endeavou r to allow supporting documents not to be 
presented provided they are held available by the d eclarant, requisite information is provided by the 
declarant about the documents, and the documents a re available from the declarant for a specific 
period. 
 Customs and other border agencies shall not requi re a translation of the particulars of supporting 
documents (e.g., invoices, bills of lading), except when necessary to permit processing of the Goods 
declaration ".   
 5. Single Window/One-time Submission 
Korea, Singapore and Thailand, TN/TF/W/138/Rev.3
 
 
• "Members shall maintain or establish a "single window21" where documentation and/or data 
requirements for exportation, importation and tr ansit are submitted one time only.  The single 
window shall undertake onward distribution of  the aforementioned documentation and/or 
data requirements to all the relevant authorities or agencies which require them.  After the 
examination by the relevant authorities or agenc ies of the documentation and/or data, the 
single window shall notify the results to the applicants in a timely manner. 
 
• In cases where documentation and/or data requi rements have already been received by the 
single window, the same documentation and/or dat a requirements shall not be requested by 
other authorities or agencies except in ur gent circumstances and other limited exceptions 
which are made public. 
 
                                                      
21 A single window is defined as a facility that allo ws parties involved in trade and transport to lodge 
standardized documentation and /or data with a single entry point to fulfil all import, export, and transit-related 
regulatory requirements (UN/CEFACT Recommendation No.33).  TN/TF/W/43/Rev.19 
 Page 23 
 
 
  • Members shall notify other Members  through the WTO Secretariat the details of operation of 
the single window, including the participating authorities and agencies, the functions of the single window, the contact point for the single window as well as the procedure of its usage.
22 
 
• Members are encouraged to use, to the extent po ssible, information technology to support the 
single window. 
 
• Members shall, where practicable, use relevant in ternational standards and practices such as 
UN/CEFACT Recommendation No. 33 as a basis for the single window schemes. 
 
• With regard to the scope of the partici pating authorities or agencies and of the 
documentation and/or data requirements, Member s are allowed to implement the single 
window in a progressive manner taking into  account each Memb er's implementation 
capacity ."  
 
6. Elimination of Pre-shipment Inspection 
European Communities and Chinese Taipei, TN/TF/W/108  
 
"1. Without prejudice to paragraphs 2 and 3, Me mbers shall not require th e use of pre-shipment 
inspections or their equivalent. 
2. Developing-country Members shall eliminate any requirements to use pre-shipment 
inspections or their equivalent not later than [X] yea rs from the entry into force of this commitment.  
3. Least-developed country Members shall elimi nate any requirements to use pre-shipment 
inspections or their equivalent not later than [Y] yea rs from the entry into force of this commitment.  
4. From the entry into force of this commitm ent, Members shall not introduce or apply any new 
requirements to use pre-shipment in spections or their equivalent.  
5. During the transition periods in paragraphs 2 and 3, Members shall ensu re that pre-shipment 
inspection companies or their equivalent, acting on thei r behalf or employed by them, act consistently 
with the relevant commitments of Members, in cluding in the field of Trade Facilitation ".   
European Communities, TN/TF/W/159  
"6.  No Member shall require the provision of shipping notes (Bordereau de Suivi des 
Cargaisons) and associated documents as a conditio n for the import, unloading or transhipment of 
cargos. " 
7. Use of Customs Brokers 
European Communities, Mongolia, Chinese Taipei and Switzerland, TN/TF/W/11023 
 "1. Without prejudice to parag raph 2, Members shall not require the use of customs brokers. 
                                                     
 
22 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. 
 
23 The text contained in TN/TF/W/1 10/Rev.1 has been replaced by this earlier version of the proposal  
at the request of the sponsors. TN/TF/W/43/Rev.19 
Page 24  
 
  2. Developing country and least-developed country Members shall eliminate any requirements 
to use customs brokers not later than [X] years from  the entry into force of this commitment.  
3. From the entry into force of this commitm ent, Members shall not introduce or apply any new 
requirements to use customs brokers. 
4. Members shall apply transparent, non-discriminatory and proportionate rules if and when 
licensing customs brokers. " 
8. Same Border Procedures Within a Customs Union 
India, TN/TF/W/121
 
 
"For border clearance of goods, and in particular  for clearance of agriculture and food products, 
member states of a customs union shall adopt th e same border procedures.  This shall include 
adoption of same standards including specificati ons, terminologies and definitions, inspection, 
sampling and test methods ".   
 
9. Uniform Forms and Documentation Requirement s Relating to Import Clearance within 
a Customs Union 
India, TN/TF/W/121  
 "All documentation requirements relating to import clea rance shall be uniform for all member states 
of a customs union ".   
 
10. Option to Return Rejected Goods to the Importer 
India, TN/TF/W/121
 
 "In case of rejection of a food consignment on acco unt of failure to meet certain standards, an option 
shall first be given to the exporter to return the rejected goods to the exporter; only upon failure by 
the exporter to exercise this option within a reasonable period of time, a different course of action, 
including destruction of goods can be considered  by the appropriate authority of the importing 
Member ".   
 
K. M
ATTERS RELATED TO GOODS TRANSIT  
1. Scope  
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 "1. Definition of traffic in transit:  Goods – incl uding those moved via fixed infrastructure, inter 
alia pipelines and electricity grids –, and means  of transport (including baggage and the personal 
belongings of the person operating the means of trans port) , 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 fron tier of the Member who se territory the traffic 
passes. Traffic of this nature is termed "traffic  in transit" irrespective of (i) trans-shipment, 
warehousing, short-term storage, breaking bulk, or c hange 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 throu gh which they have previously transited. Means of  TN/TF/W/43/Rev.19 
 Page 25 
 
 
  transport shall be deemed to be tr affic in transit also if they carry excl usively goods in transit, even if 
the means of transport are not in themselves in transit according to the above definition. 
 2. Each Member undertakes that if it grants to any enterprise, formally or in effect, exclusive or 
special privileges, such enterprise shall, in its regulations, formalities, fees and charges – including 
transportation charges –, on or in co nnection with traffic in transit, act in a manner consistent with 
the provisions on traffic in transit of this Ag reement and otherwise solely in accordance with 
commercial considerations.  3. Exception:  The provisions on traffic in tr ansit of this Agreement shall not apply to the 
operation of aircraft in transit, but shall appl y to air transit of goods (including baggage). " 
 European Communities, TN/TF/W/159
 
 "Consignments which are being transhipped
24 shall not be subject to transit procedures." 
2. Basic freedom of transit 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 
"There shall be freedom of transit through the terr itory of each Member via the routes most 
convenient for international transit [for traffic in tr ansit to or from the territory of other contracting 
parties]. No distinction shall be made  in the treatment of traffic in transit which is based on flag of the 
vessel, the place of origin, departure, entry, exit or  destination, or any circumstances relating to the 
ownership of goods or means of transport. "  
 3. Regulations, Restrictions and Non-Discrimination  
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 (a) Regulation 
"Regulation on Traffic in Transit:  All regulation im posed by a Member on traffic in transit to or from 
the territories of other Members shall be reasonable,  having regard to the conditions of the traffic. " 
 (b) Disciplines on Restrictions to Freedom of Transit 
Cuba, Georgia, Moldova, Paraguay and Turkey, TN/TF/W/146/Rev.2
 
 
"1. Traffic in transit shall not be subject to any  restrictions unless a Member takes a measure to 
fulfil one of the objectives laid down in GATT Ar ticles XX and XXI.  Members shall ensure that any 
such measure shall not be more restrictive than necessary. 
1. The restriction shall not be maintained if th e circumstances or objectives giving rise to its 
adoption no longer exist or if the changed circumstances or objectives can be addressed in a less 
restrictive manner. 
                                                      
24 Defined as "transferred under customs control from the importing means of transport to the exporting 
means of transport within the area of one Customs office respon sible for import and export." TN/TF/W/43/Rev.19 
Page 26  
 
  2. Each Member shall notify the Trade Facilita tion Committee on the obj ective 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 ."  
(c) Strengthened Non-discrimination 
Cuba, TN/TF/W/127
 
 
"Members shall not apply discriminatory measures to goods  in transit, or to vessels or other 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 Agreement s, for valid reasons and provided that the 
measure concerned does not constitute a dis guised restriction on international trade. " 
 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 "6. With respect to all [laws, regulations, form alities], fees and charges,  including transportation 
charges, imposed on or in connection with transit, each Member shall a ccord to traffic in transit to or 
from the territory of any Member, treatment no less  favourable than that accorded to its own export 
or import traffic.  This principle refers to like products bei ng transported on the same route under like 
conditions.  
 7. Most-favoured-nation treatment:  Without prejudice to paragraph 0, with respect to all laws, 
regulations, formalities, fees and charges – includin g transportation charges – , on or in connection 
with transit, each Member shall accord to traffic in transit to or from the territory of any other Member 
treatment no less favorable than the tr eatment accorded to traffic in tran sit to or from any third country. 
This principle refers to like products being tr ansported on the same route under like conditions. 
 
8. Treatment preceding and following transit:  Ea ch Member shall accord to products and means 
of transport which have been or will be in transi t 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 traveling from their place of origin to their destination without going through the territory of such 
other Member.  Any Member shall, however, be free to  maintain 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 condition of eligibility for entr y 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 
(a) Publication of Fees and Charges  
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 
"Publication :  Members shall publish promptly informa tion on charges. This information shall 
include the reason for the charge, the responsible  authority, the charges that will be applied, and 
when and how payment is to be made. The informa tion shall be published via an officially designated 
medium, and to the extent practicable, an official website.25 
 
                                                      
25 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/43/Rev.19 
 Page 27 
 
 
  Prior publication:  Except in urgent circumst ances and other limited exceptions, which are made 
public, Members shall accord an adequate time period  between the publication of information on new 
or amended charges and their entry into force.26"  
 (b) Periodic Review of Fees and Charges 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 "Periodic review :  Each Member 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.
27" 
 
(c) More effective Disciplines on Charges for Transit – Reduction/Elimination 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 
"9. Members shall exempt traffic in transit from customs duties and from all transit duties and 
other fees and charges imposed in respect of transit, except 
  (i) reasonable charges for transportation (such as tolls, road charges and similar), 
having  regard to the conditions of the traffic, or  
 
 (ii) reasonable transit charges commensurate with the administrative expenses entailed 
by transit or with the cost of the service rendered. Any transit charge shall: 
 
- only be imposed for transit services pr ovided directly linked to the specific 
transit movement in question;  
- not exceed the approximate cost of the transit service rendered;  and 
- not be calculated on an ad valorem basis ." 
Cuba, Georgia, Moldova, Paraguay and Turkey TN/TF/W/146/Rev.2
 
 "With respect to all laws, regulations, 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 the 
territory of any Member, treatment no less favour able than that accorded to domestic traffic, under 
like conditions, within the territory of that Member.
 28"  
  
                                                      
26 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. 
27 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. 
28 This provision shall apply to any local (public  or private) agencies acting on behalf of the 
government.  TN/TF/W/43/Rev.19 
Page 28  
 
  5. Disciplines on Transit Formalities and Documentation Requirements 
 
(a) Publication 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 
"Publication:  Each Member shall publish all transit formalities and documentation requirements, 
and regional transit agreements or  arrangements[[, except if a non-Member-Party to such an 
agreement or arrangement opposes publication]]. The information shall be published via an officially 
designated source, such as the official gazette, the official journal or an official web-site.29  
 
Prior publication:  Except in urgent circumst ances and other limited exceptions, which are made 
public, Members shall accord an adequate time peri od between the publication of new or amended 
transit formalities and documentation requirements and their entry into force.30" 
 
(b) Periodic Review 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 "Periodic review : Each Member shall periodically review its transit formalities and documentation 
requirements to ensure that they are in line with WTO commitments and  with a view to consolidating 
them and reducing their impact on trade. Such review s shall allow for the participation of all 
interested parties and, as appropriate, may be held at a regional or international level ." 
 
(c) Reduction/Limitation/Simplification/Adjustment 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 "Any Member may require that traffic in transit thro ugh its territory be entered at the proper customs 
office without prejudice to the other commitments on transit, but such traffic in transit through their 
territory shall not be subject to any unnecessary dela ys, restrictions, inspections or controls, and shall 
be granted expedited and simplified treatment at border crossing points, including sea, fluvial and air 
ports or inland terminals as applicable. Such exped ited 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 be made 
available for traffic in transit at border crossings.  
 
 (ii) Formalities adjusted to the specificities of the goods in transit: In designing and  
  applying transit formalities and docume ntation 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 manageme nt techniques adapted to the specific 
                                                     
 
29 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. 
30 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/43/Rev.19 
 Page 29 
 
 
  risks of traffic in transit to enable any insp ections to be targeted on the basis of the 
degree of risk attached to individual c onsignments. Furthermore, Members shall not 
apply 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 reas onable having regard to the conditions of 
the traffic, applied uniformly and be not  more trade restrictive than necessary to 
permit the control of the operation and to en sure that all requirements relating to the 
application of relevant law have been complie d with.  For traffic in transit, Members 
shall provide for: 
 
- the processing of transit documents and data prior to the arrival of the 
transiting consignment;  
- the use, to the extent possible, of any commercial or transport document 
setting out clearly the necessary particulars as the descriptive part of transit 
declarations as a complement of the paper based transit declarations;  
- the establishment of a single window;  and 
- the establishment of an authorised trader scheme with a view to grant 
simplified treatment to traders with a good track record of compliance with 
transit formalities and documentation requirements . 
Nothing in these provisions shall affect the right of Members to detain, restrict, inspect or control 
traffic in transit in a manner not otherwise inc onsistent 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 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
"15. Where a Member requires a guarantee to av oid inland diversion of goods in transit, any 
person required to provide security shall be allowed to  choose any form of security provided that it is 
acceptable to the customs and other border authoriti es. This Member shall also ensure that the 
guarantees required from transit operators are: 
 
 (i) reasonable having regard to the conditions  of traffic and the characteristics and the 
nature and value of the consignment in question, and limited to the amount of customs debt or other charges which may be incurred in respect of the goods; 
 (ii) designed and applied on a regional or in ternational basis to as great an extent as 
possible;  and 
 (iii) released or discharged promptly and in full after the completion of the transit 
operation.  
16. Where a Member requires a guarantee for goods  in transit, this Member shall allow 
guarantees to be renewed for subsequent consignments  once a previous one is proved to have reached 
its destination. No fees and charges shall be im posed in relation to the use of bonded transport 
regimes and guarantees except for those directly relat ed to the approximate cost of any service 
rendered.  TN/TF/W/43/Rev.19 
Page 30  
 
   
17. [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.] " 
 
7. Regional Transit Agreements or Arrangements 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 "20. Members shall 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 c ontracting parties to regional transit agreements or 
arrangements shall strive to:  
 (i) agree on common, simplified documents, or  electronic messages, that shall be 
aligned with international standards; 
 (ii) allow the same set of documents or electronic messages to accompany the 
consignment from the country of departure to destination; 
 (iii) mutually recognize authorized trader schemes; 
  (iv) define common measures relating to th e monitoring of transit, inter alia the 
appointment of national transit coordinators; performance indicators (e.g., target 
clearance times) or public private partnerships to manage and monitor the 
arrangement; 
  (v) include matters which are relevant beyond customs in the context of transit, such as 
road and transport issues. 
  
21. 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 arbitra ry or unjustifiable discrimination between Members.  
 
22. Members participating in bilateral or regi onal transit agreements or arrangements shall 
afford opportunity for other int erested Members to negotiate their accession to such an agreement or 
arrangement or to negotiate comparable ones with it. " 
  8. Improved Coordination and Cooperation 
(a) Amongst Authorities 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 " Amongst authorities :  Members shall ensure cooperation and c oordination between all concerned 
authorities and agencies in their territory to facilita te traffic in transit.  Members shall ensure 
cooperation with other Members on issues of traffic in  transit, including with  regard to standardizing 
transit formalities and documentation requirements,
 coordinating operations of border crossings and 
mutual recognition of authorized trad er schemes.  To this end, neighbouring Members shall, as far as  TN/TF/W/43/Rev.19 
 Page 31 
 
 
  necessary, meet periodically to discuss and come to an understanding on the fees and charges, 
formalities, legal requirements and practical operatio n of transit regimes relating to goods moving in 
transit between them .31" 
 (b) Between Authorities and the Private Sector 
The Former Yugoslav Republic of Macedoni a, Mongolia, Switzerland and Swaziland, 
TN/TF/W/133/Rev.3  
 "Between authorities and the private sector:  Memb ers shall provide opportunities for interested 
traders or their representatives to comment on the transit regime and its ope ration, including with 
regard to the introduction of new or amended tr ansit fees and charges, and transit formalities and 
documentation requirements, with a view to minimizing unnecessary delays and restrictions on traffic 
in transit. "  
 
L. 
CUSTOMS COOPERATION  
India, South Africa and Sri Lanka, TN/TF/W/123/Rev.2  
 
"Cooperation Mechanism for Customs Compliance 
 
1. Members shall, upon request, exchange inform ation and documents on matters such as HS 
classification,  description, quantity, country of or igin and valuation of go ods in identified cases of 
import or export, where there is reason to doubt the truth or accuracy of a declaration filed by the 
importer or exporter.  
2. A Member making the request shall ensure t hat [,to the extent possible,] all appropriate 
internal verification has been undertaken including , inter alia, verification of the status of the 
importer/exporter and inspection of the relevant docum ents made available to or obtained by the 
customs administration.  
3. A Member making the request shall provide a brief summary of the case in respect of which 
information is sought including the reasons for do ubting the truth or accuracy of the declaration 
made before it; the results of verification made; and,  specify the information and documents required.  
4. The requested Member shall: 
(a) Provide information only to the extent it is available in the import or export 
declaration(s); 
(b) If requested, provide documents filed in s upport of a goods 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 are tr ue copies of the documents submitted by 
the importer/exporter and accepted by the requested Member;  and 
(d) Provide the information, to the extent possible, within a period of 90 days from the 
date of receipt of the request. 
                                                      
31 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/43/Rev.19 
Page 32  
 
  5. Such exchange of information or do cuments shall not require Members to: 
 
(a) Modify the format of their import or ex port declarations or their procedures; 
(b) Call for documents other than those filed with the goods declarations; 
(c) Modify the period of retention of such information or documents;  or  
(d) Introduce paper documentation where electronic format has already been introduced. 
6. Any information or documents exchanged shall be treated as confidential and shall not be 
disclosed to any third party except to the extent requi red in judicial proceedings.  Such information or 
documents shall not be used in a criminal proceed ing unless specifically authorized by the requested 
Member.  
7. Each Member shall designate and notify to th e WTO an agency within its administration for 
exchange of information and documents. 
8. The request for information or document shall be made in one of the three official languages 
of the WTO or in a language mutually accept able to the requesting and the requested Member. 
9. The request for information or document sha ll not be made later than two years after the 
importation or exportation of the goods. 
10. A Member shall not make more than [X] re quests for information and documents from 
another Member in a calendar year . 
11. Information or documents exchanged shall not be  used for purposes other than that for which 
it was sought unless the requested Member agrees otherwise."  
Canada, TN/TF/W/154
 
 
"Recognizing that a Member may have to address ca ses where it has reason to doubt the truth or 
accuracy of information provided by traders in support of the d eclared value of imported goods; 
 Recognizing the importance of protecting commercially  confidential information in safeguarding the 
commercial interests of traders; 
 Members may seek assistance from other Members in accordance w ith the following requirements: 
 1. A Member shall seek to obtain and review th e relevant and necessary documentation from the 
importer respecting the declared value of goods and shall conduct a verifi cation before it requests 
assistance from another Member. 
2. If the Member has reasonable grounds to doubt the truth or accuracy of the supporting 
documentation referred to in paragraph 1, it may request assistance from the exporting Member on 
mutually agreed terms consistent with the requirements of this proposal.  
3. 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. 
4. Each Member shall notify to the WTO a cont act point for making a request pursuant to 
paragraph 2.    TN/TF/W/43/Rev.19 
 Page 33 
 
 
  5. Where a Member requests information from th e exporting Member respecting the declared 
value of goods being imported, the requesting Member shall protect commercially confidential 
information.  For greater certainty, the protecti on of commercially confid ential information means 
the treatment required by Article 10 of the Agreement  on Implementation of Article VII of the General 
Agreement on Tariffs and Trade, 1994 . 
6. The requesting Member shall provide the re quested Member with a written summary of the 
request, including: 
(a) The matter at issue and reasons for the request;  
(b) The specific information, including documents, requested; 
(c) The purposes for which the Memb er requires the information; 
(d) A confirmation that the requesting Member conducted the verification required by 
paragraph 1;  
(e) An explanation of why the requesting Member still has doubts respecting the truth or 
accuracy of information provided by th e importer after conducting the verification 
required by paragraph 1; 
(f) The identity of the official making the request; 
(g) The names and addresses of the persons to w hom the request relates, if known;  and 
(h) The applicable legal provisions in the domes tic law, including provisions relating to 
confidentiality, of the requesting Member.  
7. The requested Member should offer cooperation an d assistance, consistent with its domestic 
law and procedures: 
(a) If the requested Member is satisfied with the verification referred to in paragraph 1; 
(b) If the requested Member is satisfied t hat the required confidentiality of the 
information will be maintained;  and 
(c) Only to the extent that the information is available. 
8. Such exchange of information shall not require a requested Member to: 
(a) Modify the format of their import or ex port declarations or their procedures; 
(b) Require documents other than those filed with the declaration of the goods; 
(c) Initiate inquiries to obtain the information; 
(d) Modify the period of retention of such information;   
(e) Introduce paper documentation where electronic format has already been 
introduced; or 
(f) Translate into any language th e information or documents. TN/TF/W/43/Rev.19 
Page 34  
 
  9. Subject to paragraph 11, the requesting Member shall use the information solely for the 
purposes stated in the request, unless the request ed Member agrees otherwise in writing.  The 
requesting Member shall be subject to any restri ctions imposed by the Member providing the 
information.  
10. The requesting Member shall provide the informa tion 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 adminis tration or in a judicial or quasi-judicial 
proceeding, the requesting Member s hall inform the requested Member.  
11. A requested Member may postpone or refuse providing information if the provision of such 
information would interfere with an ongoing investigation, prosecution or proceeding. 
12. A requested Member shall respond in writing to a request made pursuant to this proposal. 
13. The request for information shall not be made later than [two years] after the importation or 
exportation of the goods. 
14. A Member shall not make more than [X] requ ests for information and documents from 
another Member in a calendar year. 
15. If a requesting Member does not treat information received from another Member in 
accordance with the requirements of this propos al, the requested Member may refuse any further 
requests for assistance pursuant to this proposal. 
16. Nothing in this proposal shall be constr ued to prevent a Member from entering into 
a bilateral arrangement respecting 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]. "  TN/TF/W/43/Rev.19 
 Page 35 
 
 
  Textual Proposals Related to Implementation Matters  
 
IMPLEMENTATION MATTERS  
Albania, Armenia, Canada, Chile, China, Colomb ia, Costa Rica, Dominican Republic, Ecuador, EC, 
Georgia, Guatemala, Honduras, Japan, Kyrgyz Re public, Mexico, Moldova, Nicaragua, Pakistan, 
Paraguay, Peru, Sri Lanka, Switzerland and Uruguay, TN/TF/W/137 and addenda.  
 "Implementation Mechanism of Trade Facilitatio n Commitments Including Key Elements for 
Technical Assistance  
 
A. T
RANSITIONAL PROVISIONS  
0. Signing of the single undertaking (inclu ding the Trade Facilitation Agreement) 
17. Provisions will be applicable after the signing of the single undertaking including the trade 
facilitation agreement.  A Working Group is establishe d for the duration of the transitional period to 
handle matters related to the implementation of the results of the trade facilitation negotiations32. 
1. Capacity self-assessment 
18. For the purpose of ascertaining their capacity  to meet the agreed obligations, each 
developing33 and least-developed Member shall complete a capacity self-assessment in relation to the 
provisions in the trade facilitati on agreement.  On request, donors, including relevant international 
organizations34, shall assist Members in this exercise on mutually agreed terms and conditions35.  
2. Notification procedure 
19. On the basis of its capacity self-assessment,  each developing and least-developed Member 
shall notify all other Members, through the WTO Secretariat for which obligations it needs (i) 
technical assistance and capacity building, and  (ii)  additional time which shall not exceed [N] years, 
to implement and be made available on Me mbers' site of the WTO Internet portal. 
20. Members shall not notify other Members of (i) me asures they are ready to implement from the 
date of entry into force of the agreement, (ii)  measures regarding provisions they have already 
implemented, and (iii) provisions in the trade fa cilitation agreement which are designed to apply from 
its entry into force.36 
21. For the sake of transparency and predictab ility, Members shall engage in a multilateral 
dialogue on the notifications […] months before the entry into force of the Agreement at the latest.  
Notifications shall be made one month before the multilateral dialogue takes place.  The Secretariat 
shall support Members in organizing th is multilateral dialogue providing  the necessary 
                                                      
32 [Remark:  The functions of this body will be developed at a later stage]. 
33 In the context of these provisions, the following countries shall enjoy the same rights and obligations 
as developing countries:  Armenia, Georgia, Kyrgyz Republic and the Republic of Moldova. 
34 Relevant international organisations as referred to in Annex D of the July framework, including the 
IMF, OECD, UNCTAD, WCO and the World Bank. 
35 [Explanation:  This phase of the text is also d ealt with in C–(A) Transiti onal Provisions under Key 
Elements of Technical Assist ance and Capacity Building]. 
36 [Explanation:  The idea expressed here is that Members would negotiate a selection of obligations 
comparatively easier to implement, namely such obligations that already exist through GATT Articles V, VIII 
and X]. TN/TF/W/43/Rev.19 
Page 36  
 
  documentation they may request in order to facilitate the dialogue and to ensuring that it is completed 
before the entry into force of the trade facilitation agreement. 
22. Members may modify their Notification until th e entry into force of the Trade Facilitation 
Agreement.  Positive consideration should be given to comments by Members. 
23. Members shall finalize their Notification before th e entry into force of the trade facilitation 
agreement, which shall be published on the Memb ers' site of the WTO Internet portal. 
B. P
ROVISIONS OF THE TRADE FACILITATION AGREEMENT  
3. Entry into force of the Trade Facilitation Agreement 
24. Developing37 and least-developed Members will enjoy special and differential treatment in 
accordance with the following provisions and other rel evant provisions set forth in other articles of 
this agreement. 
25. The obligations set forth in this agreement apply from the date of its entry into force, except 
for those contained in the Notification, which sha ll apply for each Member as from the end of the 
implementation period set out therein and from th e Notifications of the capacity acquisition in 
accordance with paragraphs 20 to 22 hereafter.  
26. The Notifications are hereby made an integral part of this agreement. 
4. Formulation of the capacity building plans 
27. For obligations requiring technical assistan ce and capacity building as contained in the 
Notification, each developing, least-developed Me mber shall detail its requests and enter into 
discussion with donors, including relevant internati onal organizations.  On this basis, capacity 
building plans shall be prepared by the parties involved.  On request, donors, including relevant 
international organizations, shall assist Member s in this exercise on mutually agreed terms and 
conditions.38 
5. Notifications of capacity building plans 
28. The capacity building plans shall contain:  (a)  the obligations for which the need for 
technical assistance and capacity building has been signalled in the Notification;  (b) intermediary 
steps as necessary;  (c)  the implementation periods;  (d) the donors; and (e) the implementation 
agency if appropriate.  These as well as other rel evant data shall be notified to the Committee on 
Trade Facilitation and made available on the Members' site of the WTO  Internet portal. 
29. Members shall, on request, be provided with the opportunity to engage in  consultations with 
the notifying Member. 
30. The Notifications shall be up-dated with the in formation contained in the capacity building 
plans no later than […]. 
                                                      
37 In the context of the following provisions the following countries shall enjoy the same rights and 
obligations as developing countries: Armenia, Georgia, Kyrgyz Republic and the Republic of Moldova. 
38 [Explanation:  This phase of the text is also d ealt with in C–(B) Provisions of the trade facilitation 
agreement under Key Elements of Techni cal Assistance and Capacity Building].  TN/TF/W/43/Rev.19 
 Page 37 
 
 
  6. Implementation of trade facilitation commitments 
31. Members shall take actions at the earliest po ssible moment to achieve compliance according 
to the implementation periods specified in the Notifications. 
32. Progress in implementing notified obligations s hall be reviewed by Members on a periodic 
basis. 
33. Any request for modificati on of a Member's Notification  needs to be brought to the Committee 
on Trade Facilitation for decision as soon as an  implementation problem has been identified. 
7. Verification of capacity acquisition 
34. At the end of each implementation period related to the provision of capacity building and 
technical assistance contained in the Notification,  the implementing developing and least-developed 
Member and, if so agreed, the other parties involved39, shall assess whether capacity building and 
technical assistance has been effectively provid ed according to the mutually agreed terms and 
conditions and whether c apacity has been acquired. 
35. Should this Member come to the conclusion that capacity has not entirely been acquired, this 
Member and the donor Members involved shall so report and make recommendations to the 
Committee, which will review the matter and decide on a case-by-case basis. 
8. Notification of the acquisition of capacity 
36. Members who successfully acquired the capacity to  assume a certain provision shall notify 
this, at the latest 6 months after the capacity ac quisition to the Committee on Trade Facilitation.  The 
obligation shall apply after this notification. 
37. The Notifications shall be up-dated with the notified information. 
38. In case a Member fails to notify within this  time period, the provision becomes applicable 
6 months after the end of the implementation period of that obligation. 
9. Full implementation 
39. Members shall ensure full implementation of th e obligations contained in the Agreement. 
C. KEY ELEMENTS OF TECHNICAL ASSISTANCE AND CAPACITY BUILDING  
C–(A) T RANSITIONAL PROVISIONS  
1. Technical assistance and capacity building in the transitional provisions 
40. Members shall carry out a clear and precise diagnosis of the situation in each developing and 
least-developed Member through capacity self-asse ssment with, upon request, donor support to assist 
this assessment on mutually agreed terms and cond itions.  The diagnosis could be done through 
existing tools developed for this purpose by relevant  international organizations such as the World 
Bank and the World Customs Organisation.  While carrying out the diagnosis relevant work done in 
the context of the Integrated Framework for LD Cs and other international or regional development 
programmes shall be taken into account. 
                                                      
39 The parties involved means: the recipient Member, donor Members providing technical assistance 
and capacity building in that Member as well as the implementing agency. TN/TF/W/43/Rev.19 
Page 38  
 
  41. Developing and least-developed Members that lack capacity to carry out a capacity self-
assessment shall so inform the WT O Secretariat which shall circulate this information to Members 
and relevant international organizations in the field of trade facilitation. 
C–(B) P ROVISIONS OF THE TRADE FACILITATION AGREEMENT  
2. General principles 
42. Members shall endeavour to apply the followi ng principles and elements for providing 
technical assistance and capacity building with re gard to the implementation of this agreement: 
(i) Handle technical assistance and capacity building in a manner that is 
consistent with the relevant principles of good practices of  the Paris 
Declaration on Aid Effectiveness (2005) including issues of ownership, harmonization, alignment, results and mu tual accountability.  Account should 
also be taken of the principles of good practices set out in the OECD/DAC 
guidelines on Harmonizing Donor Practices  for effective Aid Delivery (2003 
and 2006) in areas such as donor c ooperation, diagnosis, sector-wide or 
program based approaches and re porting and monitoring.  
(ii) Take account of the overall developmen tal framework of recipient countries 
and regions. 
(iii) Design and strengthen targeted technical assistance and capacity building 
with mutually supportive components to build trade facilitation capacity also 
taking into account ongoing reform progra mmes.  Particular attention should 
be paid to ongoing trade facilitation reform activities of the private sector when designing support programmes. 
(iv) Coordinate with and between Members and relevant international 
organizations coordinated with the Integrated Framework for LDC's .  Avoid 
inconsistencies in reform activities thr ough close coordination of technical 
assistance and capacity building interventions.  In particular, strengthen coordination at national level and build capacities to plan, manage, 
implement and monitor technical assistance and capacity building. 
(v) Designate  focal points to coordinate the implementation of the trade 
facilitation agreement both in donor as well as in partner countries. 
(vi) Facilitate in-country coordination structures such as round tables and 
consultative groups to coordinate and monitor implementation activities. 
(vii) Take into account developing countri es' readiness to provide capacity 
building to other developing and least-developed countries and consider 
supporting such activities. 
3. Joint platform for cooperation and coordination 
43. Members, as part of the work of the WTO Co mmittee on Trade Facilitation shall operate, 
without the creation of a new body outside the WTO,  a joint platform on technical assistance and 
capacity building to facilitate the implementation of this Agreement.  The platform shall not duplicate 
the activities of existing coordination mechanisms,  but shall coordinate with them and use such 
instruments to help it fulfil its functions.   It shall take into account relevant work being carried out in  TN/TF/W/43/Rev.19 
 Page 39 
 
 
  the context of the Integrated Framework for LDCs, and other instruments for development. The 
platform shall: 
(i) promote international transparency, cooperation and coordination of 
technical assistance in the field of trade facilitation, bringing together donor 
Members and recipient Members, relevant international organizations, 
regional groupings, as well as other in tergovernmental organizations with a 
role to play;  and 
(ii) help ensure, where necessary, coordina tion of assistance between donors and 
recipients so that potential gaps are filled. 
44. A role may be provided for the private sector  in such transparency and coordination efforts, 
where the private sector is already providing assi stance or investment in trade facilitation, is 
interested in doing so, or is directly affected by measures. 
4. Technical assistance and capacity building in the phase of formulating capacity building 
plans 
45. Members shall take into account the following elem ents when providing, on request, technical 
assistance and capacity building on mu tually agreed terms and conditions: 
(i) Capacity building plans should, as appropriate, provide for adequate long-
term assistance and for post-implementation support. 
(ii) Training, deployment of in-country advis ors, particular attention to SMEs, 
could be reflected, as appropriate an d as requested, in capacity building 
plans.  
(iii) Technical assistance and capacity building could be also provided to support 
initiatives to overcome sub-regional divides and facilitate regional or sub-regional integration. 
(iv)  To the extent practicable, account should also be taken of the 
implementation plans of neighbouring countries.  
A Member that has not managed to finalize the capacity building plan shall so inform the Joint 
Platform for Cooperation and Coordination, which shall take the necessa ry steps to facilitate 
interaction with donors.  On request and with in mutually agreed terms and conditions, relevant 
international organizations should assist devel oping and least-developed Members in formulating 
capacity building plans ".   
 
Core Group of Developing Countries on Trade Facilitation, TN/TF/W/142
 
 "Proposal on Implementation Mechanism for Special and Differential Treatment (S&D) and 
Technical Assistance and Capacity Building (TACB) Support  
 
Preamble – General Principles on Special and Differential Treatment 
 The principle of special and differential treatment s hall be fully reflected and taken into account in 
the adoption and implementation of trade facilitation- related commitments by Members.  Developing 
and least-developed Members, including low-income economies in transition, shall not be required to 
undertake obligations that would require investment s in trade facilitation-related infrastructure TN/TF/W/43/Rev.19 
Page 40  
 
  projects beyond their means. The extent and the timi ng of entering into commitments shall be related 
to the implementation capacities of developing and least-developed Members, including low-income 
economies in transition.   The provision of technical assistance and support for capacity building is vital for developing and 
least-developed countries to enable them to fully participate in and benefit from this Agreement. 
Members, in particular developed countries, theref ore commit themselves to adequately ensure such 
support and assistance.  In cases where required support and assistance is not forthcoming, and 
where a developing or least-developed Member continues to lack the necessary capacity, 
implementation will not be required. 
 
Least-developed Members have the ri ght to undertake only those obligat ions that are consistent with 
their individual development, financial and trade  needs or their administrative and institutional 
capabilities.  Least-developed Members shall be acco rded special consideration and attention in the 
provision of technical assistance and capacity bu ilding support under the provisions of this 
Agreement.  
 These general principles on special and differential treatment in trade facilitation shall guide, be 
taken into account, and be reflected in the implemen tation and interpretation of the provisions of this 
Agreement.  
A. 
 TRANSITIONAL PROVISIONS  
Provisions applicable after signing of the Trade Facilitation Agreement 
 1. The provisions of paragraphs 1 to 9, 11(v), 20 to 25, 27 and 28, and 30 and 31 hereunder will 
be immediately applicable after the signi ng of the Trade Facilitation Agreement.  
Establishment of the Trade Facilitation Technica l Assistance and Capacity-Building Support Unit 
(TFTACBSU)  1bis.  Within three months from the date of th e signing of the Trade Facilitation Agreement, the 
WTO Secretariat shall establish the TFTACBSU with in its structure and reporting to the WTO 
Committee on Trade Facilitation, to:  
 
(a) Monitor and annually report on the comp liance by developed Members with their 
obligations to provide technical assistance and capacity-building support to developing and least-developed Members, including low-income economies in transition, under this Agreement;  
(b) Monitor and annually report on the extent, efficacy, and usefulness for the 
beneficiaries of the bilateral provisi on of trade facilitation-related technical 
assistance and capacity-building support among Members;  
(c) Monitor and inform Members of the various trade facilitation-related technical 
assistance and capacity-building faciliti es being provided by other relevant 
international organizations which d eveloping and least-developed Members, 
including low-income economies in transition, could access or resort to;  
(d) Work with other relevant international organizations to establish and/or expand 
trade facilitation-related technical assi stance and capacity building resources for 
developing and least-developed Members, including low-income economies in transition; and  TN/TF/W/43/Rev.19 
 Page 41 
 
 
  (e) Serve as the focal point for coordinating the provision of technical assistance and 
capacity-building by establishing a Trade  Facilitation Register for the entry of 
notifications and requests for technical assi stance and capacity-building provided by 
Members hereunder.  The Register of notifications and technical assistance and capacity building requests shall be publishe d on the WTO Members' Internet portal. 
Capacity self-assessment 
 2. For the purpose of ascertaining their capacity  to meet the agreed obligations, developing and 
least-developed Members, including low-income ec onomies in transition, shall commence, after the 
signing of the Agreement, a capacity self-assessment exercise in relation to the various processes and 
obligations involved in the provisions which fo rm part of the Trade Facilitation Agreement.  On 
request, developed Members, and other donors (including relevant international organizations to the extent appropriate and feasible with in their organizational mandates
40), shall assist Members in this 
exercise in accordance with the provisions of pa ragraphs 21 to 23.  D eveloping and least-developed 
Members, including low-income economies in transiti on, shall commence the capacity self-assessment 
no later than [X] months from the start of receipt of support for such self-assessment from developed 
Members and other donors. 
Notification procedure for obligations subject to a transition period 
 3. On the basis of their individual capacity self-assessment, developing and least-developed 
Members, including low-income economies in transition,  shall, no later than [X] months after the 
conclusion of the capacity self-a ssessment exercise ref erred to in paragraph 2 above, through the 
WTO Secretariat's TFTACBSU, notify  all other Members of the obligations under paragraph 11(ii) 
below for which it needs additional time which s hall not exceed [N] years to implement.  This 
Notification of obligations subject to a transition p eriod for deferred implementation may indicate if 
technical assistance and capacity-building suppor t should be provided by developed Members or 
other donors in order to shorten the transition p eriod, and shall be made available on the WTO 
Members' Trade Facilitation Internet portal. 
4. Members may modify their Notification pursuant  to paragraph 3 above at any time prior to 
the entry into force of the Trade Facilitation Ag reement and the deposit of their instrument of 
ratification.  Such modification shall be notified to the TFTACBSU for information as soon as the 
problem has been identified. 
5. Members shall finalise their Notification before the entry into force of the Trade Facilitation 
Agreement, which shall be published on the Trade Fa cilitation portal of the WTO Members' section of 
the WTO Internet portal.  
5bis.  The Notifications are hereby made  integral parts of this Agreement. 
 
Formulation of the capacity building plans 
 6. For obligations requiring technical assist ance and capacity building under paragraph 11(iii), 
each developing country or least-developed coun try Member, including low-income economies in 
transition, shall detail its requests for technica l assistance and capacity building and enter into 
discussions with developed Members and other donors, including relevant international organizations 
as appropriate and to the extent feasible within their organizational mandates.  On this basis, 
capacity building plans shall be prepared and notifi ed by the developing or least-developed Member 
                                                     
 
40 Relevant international organisations as referred to in Annex D of the July framework, including the 
IMF, OECD, UNCTAD, WCO and the World Bank. TN/TF/W/43/Rev.19 
Page 42  
 
  concerned pursuant to paragraph 7 below.  On request, developed Members and other donors, 
including relevant international organizations as ap propriate and to the extent feasible within their 
organizational mandates, shall assist Members in th is exercise of prepari ng capacity-building plans 
in accordance with the provisions of paragraphs  7 to 9, 21, 24 and 25.  Developing and least-
developed Members, including low-income economies in transition, shall commence the preparation 
of their respective capacity-building plans no later than [X] months from the start of receipt of 
support for such preparation from d eveloped Members and other donors.    
Preparation and notifications of capacity building plans 
 7. The capacity building plans referred to in  paragraph 6 above sha ll be notified to the 
TFTACBSU no later than [X] months from the date of  their finalization and made available on  the 
Trade Facilitation Register and shall contain at least the following information:  
(i) The obligations for which technical assi stance and capacity building will be required;  
(ii) Intermediary steps as necessary;  (iii)  The capacity building implementation periods that may be needed for the provision of such 
technical assistance and capacity building for each specific obligation;  
(iv)   The potential or identified donors, if any;  (v)   The implementation agency if appropriate;  (vi)  "Benchmarks" that the technical assist ance and capacity building support being provided 
must meet in order to ensure that such support delivers on developing the implementation 
capacity of the recipient country; and 
(vii)   Other relevant data. 
 8. Members shall, on request, be provided with th e opportunity to engage in consultations with 
the notifying Member. 
9. The Notifications shall be up-dated with such additional information as may be needed to be 
included in the capacity building plans in  the course of their implementation. 
B. P
ROVISIONS OF THE TRADE FACILITATION AGREEMENT  
Entry into force of the Trade Facilitation Agreement 
 10. This Agreement shall enter into force at the same time as the entry into force of all other 
agreements under the single undertaking of the Do ha Work Programme; provided, however, that for 
developing and least developed Members, includi ng low-income economies in transition, under the 
principle of special and differential treatment, th e obligations under this Agreement will not apply 
unless the provisions of paragraphs 2 to 9 above have first been complied with.  
Applicability of Trade Facilitation obligations 
 
11. The obligations set forth in this paragraph shall apply to Members in  accordance with the 
provisions below:  
(i)  All obligations shall be immediately im plemented by developed Members upon the entry into 
force of this Agreement or the deposit of their respective instruments of ratification, 
whichever is later; 
 
(ii)  The following obligations shall immediately apply to developing and least-developed 
Members, including low-income economies in transiti on, from the date of the entry into force 
of this Agreement or the deposit of their inst ruments of ratification,  whichever is later:  TN/TF/W/43/Rev.19 
 Page 43 
 
 
   (a) Xxxxxx 
(b)  Yyyyy (c)  Zzzzzz 
 
Provided, however, that those obligations cove red by this sub-paragraph (ii) which are listed 
under a Notification submitted by a developing or least-developed Member, including low-
income economies in transition, pursuant to paragraph 3 above s hall be applicable only after 
the expiration of the transition period indicated in such Notification.  The provision of technical assistance and capacity building su pport to shorten the transition period for 
obligations listed under such Notification shall be in accordance with the provisions of 
paragraphs 21 and 26;  
 (iii)  Obligations not covered under paragraph 11(ii) above shall, without need for prior 
notification, be deemed as requiring the acquis ition of capacity to implement by individual 
developing or least-developed Members, includi ng low-income economies in transition.  
These obligations shall be implemented by such  Members only after: (a) the entry into force 
of the Agreement or the deposit of their respectiv e instruments of ratification, whichever is 
later, (b) the provision of the necessary t echnical assistance and capacity-building support 
hereunder; and (c) the submission of the Notific ations of acquisition of implementation 
capacity in accordance with paragraphs 16 to 18 hereafter; 
 
(iv)  All Members shall endeavour to implement to  the extent practicable, taking into account their 
individual capacity, as soon as possible after th e entry into force of this Agreement or the 
deposit of their respective instruments of ratific ation, whichever is later, the following 
obligations: 
 
  (a) Aaaaa 
  (b) Bbbbb   (c) Ccccc   
Developing or least-developed Members may prepare capacity building plans and submit 
their requests for technical assistance and capacity building support to implement the 
obligations under this sub-paragraph to developed Members and other donors, including 
relevant international organizations as appropria te and to the extent feasible within their 
organizational mandates.  Such capacity buildi ng plans shall conform to paragraph 7.  On 
request, developed Members and other donors, in cluding relevant international organizations 
as appropriate and to the extent feasible within  their organizational mandates, shall assist 
Members in this exercise of preparing and implementing capacity-building plans for 
obligations under this sub-paragraph in accordanc e with the provisions of paragraphs 24 to 
26.  
(v)  Least-developed Members shall not be requi red to implement any of the obligations under 
sub-paragraphs (ii), (iii) and (iv) above unless th eir requests for the provision of technical 
assistance and capacity-building support in the cour se of negotiations, including prior and up 
to the signing of the Agreement (such as, but not limited to, support for travel and training of officials to enhance participation in the negotiations) and for needs and priorities 
assessments have been adequately responded to  promptly and in a timely manner by 
developed Members on a demand-driven, need-b ased, and sustainable basis, specifically 
tailored to the needs and requirements of each individual recipient country, and in 
accordance with paragraph 21.  In addition, special consideration and attention shall be 
provided to least-developed Members with respect to the provision of the requisite technical 
assistance and capacity building support aft er the signing and entry into force of the 
Agreement, including but not limited to the prov ision of such additional time periods as they TN/TF/W/43/Rev.19 
Page 44  
 
  may require, for the conduct of capacity self- assessments, provision of notifications, the 
preparation and implementation of capacity-build ing plans, and the implementation of their 
obligations. 
 Implementation of trade fac ilitation capacity-building plans 
 
12. For obligations under paragraph 11(iii) above, Members shall take actions at the earliest 
possible moment to achieve complian ce according to the implementati on periods for the acquisition of 
capacity specified in the Notification under paragrap h 7 above. In this regard, on request, developed 
Members and other donors, including relevant interna tional organizations as appropriate and to the 
extent feasible within their organizational man dates, shall assist developing and least-developed 
Members, including low-income economies in trans ition, in implementing their capacity-building 
plans in accordance with the provisions of paragraphs 21 and 26.  Developing and least-developed 
Members, including low-income economies in transiti on, shall commence the implementation of their 
capacity-building plans no later than [X] months  from the start of receipt of support for such 
implementation from developed Members and other donors. 
13. Progress in implementing notified capacity build ing plans shall be reviewed by Members on a 
periodic basis. 
Verification of capacity acquisition 
 14. At the end of each implementation period rel ated to the provision of capacity building and 
technical assistance with respect to each oblig ation as contained in the Notification under 
paragraph 7, the implementing developing or leas t developed Member and, if so agreed by the 
parties, the other parties involved
41, shall assess whether capacity bu ilding and technical assistance 
has been effectively provided according to th e mutually agreed terms and conditions and whether 
capacity has been acquired. 
15. Should this implementing developing or least-d eveloped Member comes to the conclusion that 
capacity has not been satisfactorily acquired, this  Member shall so notify the TFTACBSU.  The latter 
shall, upon receipt of such notification, immediat ely assist the Member concerned in taking the 
necessary steps to satisfactorily ac quire capacity as soon as possible. 
15bis. Should such implementing developing or least- developed Member still deem itself as lacking 
in implementation capacity after the assistance refe rred to in paragraph 15 above has been provided, 
the TFTACBSU shall, within [X] months from the end of the initial implementation period for the 
capacity building plan notified under paragraph 7, report and make recommendations to the 
Committee on Trade Facilitation, which will review the matter and decide on a case-by-case basis on 
the appropriate action to take.     
Notification of the acquisition of capacity and applicability of implementation of trade facilitation 
obligations  16. Members who deem themselves as having successf ully acquired the capacity to implement a 
certain  obligation falling under paragraph 11(iii) shall notify this, at the latest 6 months after the 
capacity acquisition to the TFTACBSU.  The obligati on shall apply after this notification from a date 
to be indicated by the concerned Member. 
                                                     
 
41 The parties involved means: the recipient Member, donor Members providing technical assistance 
and capacity building in that Member as well as the implementing agency.  TN/TF/W/43/Rev.19 
 Page 45 
 
 
  17. The Notifications of capacity acquisition may be modified as needed with up-dated 
information at any time prior to the date of application of the obligation.  The date of application of the obligation may not, however, be modified unless such modification has been approved by the 
WTO Committee on Trade Facilitation. 
18. In case a Member fails to notify within the time period under paragraph 16, the obligation 
becomes applicable 6 months after the end of the capacity building implementation period of that 
obligation.  
Full implementation 19. Members shall ensure full implementation of th e obligations contained in the Agreement in 
accordance with the provisions herein. 
C. K
EY ELEMENTS OF TECHNICAL ASSISTANCE AND CAPACITY BUILDING  
Obligations of developed Members relating to t echnical assistance and capacity building support 
 20. Developed Members, no later than [X] months from the date of the signing of the Trade 
Facilitation Agreement but pr ior to the entry into force thereof, shall: 
(i)  establish appropriate mechanisms or modalities for the provision of technical assistance and 
capacity-building support to devel oping and least-developed countries that lack the necessary 
implementation capacity to adopt and implemen t such obligations.  Such mechanisms or 
modalities shall provide for simple and time- bound procedures to be followed for such 
assistance and support to be accessed, and shal l also identify the financial and technical 
assistance resources that they are going to make av ailable taking into account the elements in 
paragraphs 22, 24 and 26; and 
(ii)  notify the WTO Secretariat's TFTACBSU of the mechanisms or modalities and of the 
resources to be made available for technical assistance and capacity building support referred to in sub-paragraph (i)  above.  
 
21. Developed Members shall provide the requested  technical assistance and capacity-building 
support no later than [X] months from the date of receipt of the request from a developing or least-
developed Member, including low-income economies in  transition, for such assistance and support. 
Technical assistance and capacity building in the transitional provisions 
 22. Members shall carry out a clear and precise diagnos is of the situation in each developing and 
least-developed Member, including low-income economies in transition, through capacity self-
assessment with, upon request, developed Member and other donor support to assist in this 
assessment exercise.  Such assist ance from developed Members shall be prompt, timely, demand-
driven, need-based, sustainable, and specifically tailored to the needs and  requirements of each 
individual recipient country.  Such diagnosis shal l assess and identify factors that need to be 
addressed which would otherwise compromise the success of domestic implementation of the 
obligations.  While carrying out the diagnosis relev ant work done in the context of the Integrated 
Framework for LDCs and other international or reg ional development programmes may be taken into 
account, such as existing tools developed for this  purpose by relevant inte rnational organizations 
such as the World Bank and th e World Customs Organisation. 
 
23. Developing and least-developed Members, includi ng low-income economies in transition, that 
lack capacity to carry out a capacity self-assessm ent shall so inform the TFTACBSU which shall TN/TF/W/43/Rev.19 
Page 46  
 
  circulate this information to Members and relevant international organizations in the field of trade 
facilitation.  Technical assistance and capacity building in the phase of formulating capacity building plans  
24. Members shall take into account the following elements when providing on request technical 
assistance and capacity building:  (i) Capacity building plans shall provide fo r adequate long-term assistance and access to 
sustainable funding and also provide for post-implementation support. 
(ii) Training, deployment of in-country advisors, par ticular attention to SMEs, to be reflected, as 
appropriate and as requested, in capacity building plans. 
(iii) Technical assistance and capacity building c ould be also provided to support initiatives to 
overcome sub-regional divides and facilitate  regional or sub-regional integration. 
(iv) To the extent practicable, account should also be taken of the implementation plans of 
neighbouring countries. 
 25. A developing-country Member that has not man aged to finalize the capacity building plan 
shall so inform the TFTACBSU, which shall take th e necessary steps to fac ilitate interaction with 
developed Members and other donors.  On requ est, developed Members and other donors, including 
relevant international organizations as appropria te and to the extent feasible within their 
organizational mandates shall assist developing co untry Members in formulating capacity building 
plans.  General principles for technical assistance and capacity building support in implementing capacity 
building plans 
 
26. Members shall apply the following principles and elements for providing technical assistance 
and capacity building with regard to th e implementation of this agreement: 
 (i) Provide technical assistance and capacity build ing in a manner that is demand-driven, need-
based, and specifically tailored to the needs and requirements of each individual recipient 
country.  Further, such technical assistance and capacity-building shall be sustainable, i.e. 
provided over a reasonable period of time w ith adequate funding that will allow for the 
development of domestic implementation capacities in the recipient country. 
(ii)  Reflect the overall developmental fr amework of recipient countries and regions. 
(iii)  Design and strengthen targeted technical assistance and capacity building with mutually 
supportive components to build trade facilitation capacity also taking into account already 
ongoing reform programs.  Particular attention s hould be paid to ongoing trade facilitation 
reform activities of the private sector when designing support programs. 
(iv)  Coordinate with and between Members and relevant international organizations coordinated 
with the Integrated Framework for LDCs.  Av oid inconsistencies in reform activities through 
close coordination of technical assistance and capacity building interventions.  In particular, 
strengthen coordination at the national level and build capacities to plan, manage, implement 
and monitor technical assistance and capacity building. 
(v)  To the extent practicable, assign focal points to coordinate the implementation of the trade 
facilitation Agreement both in donor as well as in partner countries. 
(vi)  Facilitate in-country coordination structu res such as round tables and consultative groups to 
coordinate and monitor implementation activities. 
(vii)  Take into account developing countries in a position to do so to provide capacity building to 
other developing and least developed countries and consider supporting such activities.  
(viii)  Make efforts to reduce administrative bur dens for partner countries in the management of 
technical assistance and capacity building including for requests.  TN/TF/W/43/Rev.19 
 Page 47 
 
 
  (ix)  Provide trade facilitation-related technica l assistance and capacity building support which is 
additional and complementary to the develope d Members' existing or already allocated 
resources for official developmen t assistance.  Developed Members shall ensure that the 
provision of such assistance and support s hall be adequate, responsive to, commensurate 
with, and based on the capacity-building plans and requirements of the developing or least-
developed Member requesting such assistance and support. 
(x)  Donors shall make efforts to organize ava ilability of the required technical assistance 
identified in the capacity building plans as n ecessary to achieve implementation capacity.  To 
the extent possible, financial assistance need ed to put in place the necessary capacity, 
structures or processes for the implementation of  required procedural changes by Customs or 
other border agencies should be provided.  
 
Joint Platform for Cooperation and Coordination 
 
27. Through the TFTACBSU, Members, as part of the work of the WTO Committee on Trade 
Facilitation, shall operate, without the creation of a new body outside the WTO, a joint platform on 
technical assistance and capacity building to faci litate the implementation of this Agreement. 
TFTACBSU shall not duplicate the activities of existing coordination mechanisms, but shall 
coordinate with them and use such instruments to help  it fulfil its functions.  It shall take into account 
relevant work being carried out in the context of the Integrated Framework for LDCs, and other 
instruments for development.  The TFTACBSU shall,  in addition to its terms of reference under 
paragraph 1bis above: 
(i) Promote international transparency, cooperatio n and coordination of technical assistance in 
the field of trade facilitation, bringing t ogether donor Members and recipient Members, 
relevant international organizations, regional grou pings, as well as other intergovernmental 
organizations with a role to play (e.g. U NCTAD, UN regional economic commissions, etc.); 
and 
(ii) Help ensure, where necessary, coordination of assistance between donors and recipients so 
that recipients' needs are matched with donors, and that potential gaps are filled. 
 28. A role may be provided for national and int ernational trade federations in such transparency 
and coordination efforts, where such trade federations  are already providing assistance or investment 
in trade facilitation, are in terested in doing so, or are directly affected by measures. 
D. E
XCEPTIONS  
29. Nothing in this Agreement shall be construed to prevent the adoption or enforcement by any 
developing or least-developed Me mber of measures that may be justified under GATT Article XX 
(General Exceptions) or GATT Artic le XXI (Security Exceptions). 
E. D ISPUTE SETTLEMENT  
30. No developing or least-developed Member, including low-income economies in transition, 
shall be brought by any other Member to dispute settlement proceedings under the Dispute Settlement 
Understanding in order to enforce compliance with  obligations that such developing or least-
developed Member, including low-income economies in transition, is not yet obliged to implement. 
31. Members shall prioritize the use of consulta tions, good offices, conciliation or mediation as 
mechanisms for ensuring compliance with the obligations, including the obligations relating to the 
provision of technical assistance and capacity building support under paragraphs 20 and 21, which 
they are implementing.  As the last  resort, the Dispute Settlement U nderstanding may be resorted to in 
order to settle disputes in this regard. "  
TN/TF/W/142 should be read in conjunction with TN/TF/W/147. TN/TF/W/43/Rev.19 
Page 48  
 
  Core Group, ACP Group, African Group, LDC Group, TN/TF/W/147
 
"A. Introduction and General Concepts – Developm ent-friendly Approaches to Trade Facilitation 
Developing a TF Partnership:  Linking TACB to TF Commitments 
 
1. To ensure a win-win and development-friendly outco me that mutually benefits all Members, 
especially developing and least-developed Members, in the Trade Facilitation (TF) 
negotiations, there is a need for balance be tween the contributions of developed and 
developing Members in terms of mutually bene ficial commitments.  In this regard, the 
submitting Members recall that Annex D of th e July 2004 Framework (WT/L/579) and Annex 
E of the Hong Kong Ministerial Declarati on (WT/MIN(05)/DEC) stress the importance and 
necessity of providing precise, effective, and operational TACB to developing Members 
during the negotiations and for the implementation of the results  thereof by such Members.  
 
2. This means that there must be clearly defined  operational mechanisms established to ensure 
that TACB is actually provided to those Memb ers that need them.  A mutually beneficial win-
win outcome of the TF negotiations requires that  Members engage in a partnership in which 
TACB is provided by developed Members to assist developing Members in the implementation of new TF commitments.  Such TACB should be tail ored to the specific needs, circumstances 
and priorities of the recipients in order for it to be effective, precise and operational. TACB should be equitably provided to all those that require it.  The importance of TACB also necessarily implies the equal importance of ensuring that any new TF agreement 
incorporates a strong role for the WTO in coordi nating and facilitating the provision of such 
TACB from donors, and for the donor community , including developed Members, to commit 
to providing adequate modalities and mechani sms through which su ch TACB could be 
accessed by those who need it.  Developing count ries should not be required to implement TF 
commitments for which TACB is needed if such TACB is absent. 
 
Proposed Measures on TF  
3. The various proposals submitted by Members refl ect valuable and useful ideas on improving 
TF in Members and thereby enhance cross-border trade in goods.  The proponents of this 
communication believe that these proposals have to be studied and agreed upon on their 
individual merits, in order to ensure that thei r inclusion in any negotiated outcome provides 
development benefits to developing Members, and so  that the appropriate S&D treatment can 
be incorporated in such proposals.  
 4. The assessment of the proposals submitted revea ls that there will be implementation 
difficulties faced by developing members e ither individually or collectively. 
 
5. These implementation issues will need to be  considered and addressed. New TF commitments 
should therefore be approached in a way that would enable developing Members to commit to a specified minimal level or standard of impl ementation of commitments, with appropriate 
flexibility for least-developed Members, and subj ect to the provision of TACB where needed. 
Developing Members could then, at their discretion, progressively go into higher levels or 
standards of implementation as and when capacity  exists to do so taking into account their 
development context.  For example, developing Members could agree to a commitment requiring mandatory publication in government gazettes of relevant existing customs procedures in the local or national language, bu t Internet publication of such procedures 
would be at their discretion as and when capacity arises to enable them to do so. 
  TN/TF/W/43/Rev.19 
 Page 49 
 
 
  6. All developed Members should undertake all comm itments upon entry into force of the any TF 
agreement. There should be two categories of co mmitments to be implemented by developing 
Members, subject to the provision of TACB where needed.  These categories would be: 
  
(i) A minimal set of commitments which would be determined individually by developing 
Members to be implemented after entry into force;  and 
 (ii) A set of commitments that would be implem ented after the conclusion of a transition 
period of X years determined on the basis of  Paragraph 10 below after the entry into 
force of the TF agreement. 
 
7. Other commitments that do not fall under eith er category above would be implemented by 
developing and least developed Members as and when appropriate in their development 
context. 
 
B. Needs Assessment and TACB before signing 
 
8. The proponents recall Paragraph 5 of Annex D of the 2004 July Framework and Paragraph 6 
of Annex E of the Hong Kong Ministerial Decl aration that stress the importance of the 
provision of TACB to assist developing Member s in fully participating in the negotiations. 
Such commitments have yet to be made operationa l.  Full and effective participation by 
developing Members in the TF negotiations is an essential prerequisite towards ensuring that 
the negotiated outcomes reflect their issues and concerns.  In this regard, TACB must be 
provided to support effective involvement of developing Members' experts in the negotiations, 
provide for policy research and analysis (especia lly with respect to specific proposals), and 
identify individual country-specific TF needs and priorities. 
 
9. The other area of focus for TACB is to assi st developing members to undertake capacity self-
assessment to determine the commitments for which domestic implementation capacity 
already exists and where technical assistance is required. 
  
C. Needs Assessment and TABC Po st-entry into Force and the Role of the WTO TF TACB Support 
Unit 
Needs Assessment and Transition Periods for Implementation 
 
10. In addition to the conduct of TACB-supported capac ity self-assessment prior to the signing of 
the TF Agreement, the transition period referred to in Paragraph 6(ii) above should be of 
sufficient duration after the entry into force of  the TF agreement within which to: (a) develop 
a plan for the implementation of commitments; and (b) undertake the domestic measures that 
may be needed to enable developing Members to implement these mandatory commitments. 
The determination of acquisition of implementa tion capacity should be at the discretion of the 
individual LDC concerned. 
 
11. For both sets of commitments under Paragraph 6(i) and (ii) above, implementation by 
developing Members should be deferred if they c ontinue to lack implementation capacity.  
 Provision of TACB   
12. In the spirit of mutual partnership, do nors and developed Members should provide TACB 
support to those developing Members that requi re and request such support in connection 
with: (i) the conduct of the negotiations; (ii)  the conduct of the self-assessment for the 
determination of commitments for which implem entation capacity already exists; and (iii) the TN/TF/W/43/Rev.19 
Page 50  
 
  building of implementation capacity for the oth er commitments referred to in Paragraphs 9 
and 10 above.  
 
13. Requests for TACB support for implementation of commitments identified by individual 
developing countries should be submitted to the WTO TF TACB Support Unit.  The 
procedures for requesting TACB should be si mple, transparent and not unduly burdensome 
for developing Members, especially for LDCs , given their financial means and other 
constraints. 
 
14. The TACB to be provided should be on the bas is of the request and specifications of the 
requesting Member. Developing Members requesti ng TACB could also consult with donors to 
determine the TACB projects or activities that will be required to build implementation capacity for specific commitments.  The d eveloping Member who is a TACB recipient should 
be the one to determine to its satisfaction when such implementation capacity has been 
acquired, or it may also choose to work out a mutual arrangement with the donor concerned 
for joint determination of the ac quisition of implementation capacity. 
 
15. Such support shall be on the basis of the re questing Member's needs and capacity-building 
plan and shall be provided in  coordination with donors and developed Members.  It should 
also be without prejudice to supplemental TAC B requests as further TACB needs may arise. 
TACB should be provided, with the assistan ce of the WTO TF TACB Support Unit, to least-
developed Members to enable them to  prepare their TACB requests.  
 
16. The implementation of mandatory commitments shall be undertaken by developing Members 
after X months after they have concluded that individual implementation capacity has been acquired pursuant to the provision of the n ecessary TACB support.  Verification of capacity 
acquisition shall be self-determined or, if agreed by the developing Member concerned, in 
consultation with the donor or developed Memb er that provided the relevant TACB support. 
 The Role of the WTO TF TACB Support Unit 
 
17. Providing adequate, effective, precise and operational TACB is a question of mutual 
partnership between the donors and the recipien ts.  The WTO should assist Members in 
coordinating and facilitating TACB resources that must be provided by developed Members 
with the TACB needs that may be identifie d by developing Members.  A TF TACB Support 
Unit could be created within the WTO Secretariat to handle this function. 
 
18. Furthermore, the TF agreement should contain clear and operational commitments by 
developed Members to provide TACB support to developing Members.  Operational 
modalities that facilitate and improve the deli very of such TACB to the recipients, and which 
are appropriate to the requirements and resou rce constraints of developing Members, should 
also be incorporated in a TF agreement. 
 
D. Flexibility and Special and Differentia l Treatment in Levels of Commitments 
 
19. Appropriate special and differential treatment should be provided to developing Members 
under which they can identify the specified minima l level of implementation of a measure to 
which they will commit to be bound.  Any furth er progressive implementation of such measure 
beyond the bound level would be undertaken at  the discretion of the developing Member as 
appropriate and necessary for their domestic n eeds and capacity.  Developed Members, as 
appropriate and to the maximum extent possible, may wish to support such progressive implementation of measures beyond the minimu m bound levels by providing additional TACB 
support as needed.  TN/TF/W/43/Rev.19 
 Page 51 
 
 
  20. Previous proposals from developing Members (such as the African Group in TN/TF/W/95) 
have stressed that GATS-rules type provisions could be used as the possible template for 
making binding commitments in a new TF agreemen t.  This means that for each specific 
obligation, developing Members could also indicate  the limitations or restrictions that they 
wish to place on their commitment to implemen t such obligation.  This would provide for 
effective, precise and operational special and differential treatment that goes beyond 
transition periods, as provided for in Annex D of the 2004 July Framework. 
 
21. Such special and differential treatment is n ecessary because of the varied development and 
economic conditions and circumstances that d eveloping Members face.  Domestic regulatory 
flexibility continues to be required as a key el ement of national economic policymaking so as 
to allow them to take into account a nd respond to country-specific circumstances and 
situations.  One other way of ensuring speci al and differential treatment is to include a 
specific provision that safe guards domestic regulatory flexibility for developing Members 
when required for reasons of national development policy. 
 
E. Exceptions to Commitments  
22. GATT Articles XX and XXI will apply to any TF agreement. 
 F. LDC Provisions 
 
23. Least-developed Members would not be required to implement any commitments unless their 
requests for the provision of the necessary TACB support have been adequately responded to 
in a timely manner by developed Members on a demand-driven, need-based, and sustainable 
basis, specifically tailored to the needs and requi rements of each individual recipient country. 
 
24. When an LDC Member has acquired capacity  to implement any Trade Facilitation 
commitments, the implementation of these commitm ents shall be determined by the Least 
Developed Member concerned.  
 
G. Early Warning Mechanism 
 
25. Consideration could be given to an early warning mechanism under which developing and 
LDC Members can inform the WTO that there is going to be a delay in implementing a commitment. 
 
H. Dispute Settlement 
 
26. Members should first exhaust the use of Cons ultations, Good Offices, Conciliation or 
Mediation as mechanisms for ensuring complian ce with commitments, including commitments 
on the part of developed Members to provid e both TACB modalities and TACB support itself, 
which they are implementing.  As the last resort, the Dispute Settlement Understanding may 
be resorted to in order to settle disputes in this regard. 
 
27. Finally, no developing or least-developed Member should be brought by any other Member to 
dispute settlement proceedings under the Dis pute Settlement Understanding in order to 
enforce compliance with commitments that such  developing or least-developed Member is not 
yet implementing ." 
 TN/TF/W/43/Rev.19 
Page 52  
 
  REGIONAL APPROACHES  
Barbados, Cuba, Fiji, Papua New Guinea, Solomon Islands,  TN/TF/W/129/Rev.2  
 
"Members and the WTO, within its competence, sha ll provide technical and financial assistance, on 
mutually agreed terms, to sma ll economies/developing countries to support the establishment, 
modification and maintenance of these na tional and regional enquiry points.  
 Members and the WTO shall consider the advantages of  providing assistance to the regional body, 
where one exists within a Customs Union or regi onal economic arrangement, which will assist those 
members in the implementation of their oblig ations under the Trade Facilitation agreement. " 
 
INSTITUTIONAL ARRANGEMENTS  
Guatemala, Honduras, Hong Kong China, Nicaragua , Norway, the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu  and Switzerland, TN/TF/W/157 and Add.1  
 
"Textual proposal for a provision est ablishing a Committee on Trade Facilitation  
 
1. A Committee on Trade Facilitation is hereby established. 
2. The Committee shall be open for participation by  all Members.  The Committee shall elect its 
own Chairman.   
3. The Committee shall meet as needed and envi saged by the relevant provisions of the 
Agreement, but no less than once a year, for the pu rpose of affording Members the opportunity to 
consult on any matters related to the operation of this  Agreement or the furtherance of its objectives.   
4. The Committee shall carry out such responsibiliti es as assigned to it under this Agreement or 
by the Members.  
5. The Committee may set up such subsidiary bodies as  may be required.  All such bodies shall 
report to the Committee. 
6. The Committee shall maintain close contact with other international organizations in the field 
of trade facilitation.  Representatives of such or ganizations may be invited to meetings of the 
Committee. 
7. The Committee shall review the operation and implementation of this Agreement [X] years 
after the date of entry into force of the WT O Agreement, and thereafter as the need arises. " 
Honduras, Norway and Switzerland, TN/TF/W/158  
 
National Committee on Trade Facilitation 
 
"In order to facilitate the process of domestic c oordination of trade facilitation needs, priorities and 
implementation, Members shall establish a national committee or a similar mechanism  on trade 
facilitation with the objective of assisting in  the implementation of the Agreement on Trade 
Facilitation ." 
  TN/TF/W/43/Rev.19 
 Page 53 
 
 
  IV. ANNEX A:  TEXTUAL PROPOSALS ON GATT ARTICLES V, VIII AND X  
 
Symbol 
(TN/TF/..)  Sponsor(s)  Title  
W/104 Uganda and the United States Consularization  
W/107 Albania, European Communities, Korea 
and Switzerland Fees and Charges 
W/108 Albania, EC and Chinese Taipei Pre-shipment Inspections 
W/109/Rev.1 Albania, EC and Mongolia Authorized Traders 
W/110 Albania, EC, Mongolia, Chinese Taipei 
and Switzerland Customs Brokers 
W/112 Hong Kong, China, Korea and Sw itzerland Acceptance of Commercially 
Available Information and of Copies 
W/115/Rev.1 Hong Kong, China, Japan, Korea, 
Mongolia and Switzerland Proposals on prior Publication and 
Consultation 
W/116/Rev.1  Japan and Mongolia Proposals on Appeal Procedures  
W/117/Rev.1 Hong Kong, China, Japan, Korea, 
Mongolia and Switzerland Proposals on Pre-Arrival processing  
W/121 India Proposal on Article VIII 
W/122 India Proposal on Article X 
W/124/Rev.2 Hong Kong, China and Switzerland Reduction/Limitation and Periodic 
Review of Formalities and 
Documentation Requirements 
W/127 Cuba Improvement and Clarification of 
Article V of the GATT: Strengthening of the Principles of Non-discrimination and Most-Favoured Nation Treatment 
W/128/Rev.2 Canada and Norway Draft Text on Border Agency 
Cooperation 
W/129/Rev.2 Barbados, Cuba, Fiji, Papua New Guinea, 
Solomon Islands Regional Approaches to Trade 
Facilitation 
W/130/Rev.1 Mongolia, Norway and Switzerla nd Simplification and Harmonization of 
Trade Documents 
W/131/Rev.1 Mongolia, Norway, South Africa and 
Switzerland The Use of International Standards 
W/132/Rev.1 Turkey Proposal on Internet Publication 
W/133/Rev.3 The Former Yugoslav Republic of 
Macedonia, Mongolia, Switzerland and 
Swaziland Transit – Third Revision of Textual 
Proposal TN/TF/W/133 
W/134 and 
Add.1 China, Indonesia and Korea Proposal on Post-Clearance Audit TN/TF/W/43/Rev.19 
Page 54  
 
  Symbol 
(TN/TF/..)  Sponsor(s)  Title  
W/136/Rev.2 Canada and Switzerland Separation of Release from Final 
Determination and Payment of Customs Duties, Taxes and Fees 
W/138/Rev.3 Korea, Singapore and Thailand Proposal on Single Window 
W/139/Rev.1 and Rev.1/Add.1 Korea and Japan Proposal on Release Times of Goods 
W/140 Chinese Taipei, Korea and Switzerland Proposal on Risk Management 
W/144/Rev.2 United States Draft Text on Expedited Shipments 
W/145 United States Draft Text on Internet Publication 
W/146/Rev.2 Cuba, Georgia, Moldova, Paraguay and 
Turkey   Proposal on a Free and Transparent 
Transit Regime  
W/148 China Draft Text on the Introduction of 
Risk Management 
W/153 Australia, Canada, Turkey and United 
States Draft Text on Advance Rulings 
W/155/Rev.1 Hong Kong, China, Japan, Mongolia, 
Norway, Switzerland and Turkey Proposal on Publication and 
Availability of Information 
W/159 European Communiti es Maritime Traffic 
 
V. ANNEX B: TEXTUAL PROPOSALS ON CUSTOMS COOPERATION  
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/123/Rev.2 India, South Africa and Sri Lanka  Cooperation Mechanism for Customs 
Compliance 
W/154 Canada Customs Cooperation 
 
VI. ANNEX C:  TEXTUAL PROPOSALS ON IMPLEMENTATION MATTERS  
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/129/Rev.2 Barbados, Cuba, Fiji, Papua New Guinea, 
Solomon Islands Regional Approaches to Trade 
Facilitation  
W/137 and Add.1–Add 4 Albania, Armenia, Canada, Chile, China, 
Colombia, Costa Rica, Dominican Republic, 
Ecuador, EC, Georgia, Guatemala, Honduras, Japan, Kyrgyz Republic, Mexico, Moldova, Nicaragua, Pakistan, Paraguay, Peru, Sri Lanka, Switzerland and Uruguay Implementation Mechanism of Trade 
Facilitation Commitments Including 
Key Elements for Technical Assistance  TN/TF/W/43/Rev.19 
 Page 55 
 
 
  Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/142 Core Group of Developing Countries on 
Trade Facilitation  Proposal on Implementation 
Mechanism for Special and Differential Treatment (S&D) and Technical Assistance and Capacity 
Building Support 
W/147 Core Group, ACP Group, African Group, 
LDC Group Technical Assistance and Capacity 
Building 
W/157 and Add.1 Guatemala, Honduras, Hong Kong China, 
Nicaragua, Norway, the Separate Customs 
Territory of Taiwan, Penghu, Kinmen and Matsu, and Switzerland Discussion Paper Regarding a Trade 
Facilitation Committee 
 
W/158 Honduras, Norway and Switzerland National Committee on Trade 
Facilitation 
 
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