WORLD TRADE  
ORGANIZATION  TN/TF/W/43/Rev.8 
5 July 2006 
 (06-3326) 
Negotiating Group on Trade Facilitation        
  
 
WTO NEGOTIATIONS ON TRADE FACILITATION  
COMPILATION OF MEMBERS' PROPOSALS   
 
Revision
 
 
 
 
 
 
I. INTRODUCTION 
1. The eighth revision of the compilation document adds the following submissions: 
• TN/TF/W/107 from the European Communities, Korea and Switzerland 
• TN/TF/W/108 from the European Communities and Chinese Taipei  
• TN/TF/W/109 from the European Communities, Chinese Taipei and Switzerland 
• TN/TF/W/110 from the European Communities,  Mongolia, Chinese Taipei and Switzerland 
• TN/TF/W/111 from New Zealand 
• TN/TF/W/112 from Hong Kong, China, Korea and Switzerland 
• TN/TF/W/113 from Armenia, the European Co mmunities, the Kyrgyz Republic, Mongolia, 
the Former Yugoslav Republic of M acedonia and the Republic of Moldova 
• TN/TF/W/114 from Japan, Mongolia, and Switzerland 
• TN/TF/W/115 from Hong Kong, China, Japan, Korea, Mongolia and Switzerland 
• TN/TF/W/116 from Japan and Mongolia 
• TN/TF/W/117 from Japan, Korea, Mongolia and Switzerland 
• TN/TF/W/118 from Chinese Taipei  
• TN/TF/W/119 from Mongolia, Para guay, Rwanda and Switzerland 
• TN/TF/W/120 from Turkey 
• TN/TF/W/121, TN/TF/W/122 and TN/TF/W/123 from India 
• TN/TF/W/124/Rev.1 from Hong Kong, China and Switzerland 
• TN/TF/W/125 from Australia, Canada and the United States 
• TN/TF/W/126 from New Zealand 
• TN/TF/W/127 from Cuba 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.8 
Page 2  
 
• TN/TF/W/128 from Canada  
2. Modifications were further made on the struct ural side, listing third generation proposals in a 
separate section.  
 
II. INDEX OF PROPOSALS COMPILED 
Proposals on how to clarify and improve GATT Articles V, VIII and X  
 
I.
 INTRODUCTION ................................................................................................................... .1 
II. INDEX OF PROPOSALS COMPILED .................................................................................2  
III. SUMMARY TABLE OF MAIN MEASURES PROPOSED ................................................6  
IV. PROPOSALS COMPILED....................................................................................................12  
IV.1.       FIRST  AND  SECOND  GENERATION  PROPOSALS  ......................................................12 
A. PUBLICATION AND AVAILABILITY OF INFORMATION ...............................................................12  
1. Publication of Trade Regulations..........................................................................................12  
2. Internet Publication........................................................................................................... .....16  
(a) Internet Publication of the Elements set out in Article X of GATT .........................................16  
(b) Internet Publication of Specified Information ..........................................................................17  
3. Notification of Trade Regulations .........................................................................................18  
4. Establishment of Enquiry Points/Single National Focal Points/Information 
Centers ........................................................................................................................ .............19  
5. Other Measures to Enhance the Availability of Information .............................................21  
B. TIME PERIOD BETWEEN PUBLICATION AND IMPLEMENTATION ................................................22  
1. Interval between Publication and Entry into Force ............................................................22  
C. CONSULTATION AND COMMENTING ON NEW AND AMENDED RULES ......................................23  
1. Prior Consultation and Commenting on New and Amended Rules...................................23  
2. Information on Policy Objectives Sought .............................................................................25  
D. ADVANCE RULINGS ..................................................................................................................26  
1. Provision of Advance Rulings................................................................................................26  
E. APPEAL PROCEDURES ...............................................................................................................30  
1. Right of Appeal ................................................................................................................ .......30  
2. Release of Goods in Event of Appeal.....................................................................................31  
3. Appeal Mechanism in a Customs Union...............................................................................32  
F. OTHER MEASURES TO ENHANCE IMPARTIALITY , NON-DISCRIMINATION AND 
TRANSPARENCY ........................................................................................................................32  
1. Uniform Administration of  Trade Regulations....................................................................32  
2. Maintenance and Reinforcement of Integrity and Ethical Conduct Among 
Officials...................................................................................................................... ..............32  
(a) Establishment of a Code of Conduct ........................................................................................32   TN/TF/W/43/Rev.8 
 Page 3 
 
 
(b) Computerized System to Reduce/Eliminate Discretion............................................................33  
(c) System of Penalties............................................................................................................ .......33  
(d) Technical Assistance to Create/Build up Ca pacities to Prevent and Control Customs 
Offences....................................................................................................................... .............34  
(e) Appointment of Staff for Education and Training ....................................................................34  
(f) Coordination and Control Mechanisms ....................................................................................34  
3. Import Alerts/Rapid Alerts....................................................................................................3 5 
4. Detention...................................................................................................................... ............35  
5. Test Proc edures................................................................................................................ .......36  
G. FEES AND CHARGES CONNECTED WITH IMPORTATION AND EXPORTATION ............................36  
1. General Disciplines on Fees/Charges Imposed on or in Connection with 
Importation and Exportation.................................................................................................36  
(a) Specific Parameters for Fees/Charges.......................................................................................36  
(b) Publication/Notification of Fees/Charges .................................................................................38  
(c) Prohibition of Collection of Unpublished Fees and Charges....................................................39  
(d) Periodic Review of Fees/Charges .............................................................................................39  
(e) Automated Payment.............................................................................................................. ....40  
2. Reduction/Minimization of the Number and Diversity of Fees and Charges....................40  
H. FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION .......................................41  
1. Disciplines on Formalities/Procedures and Data/Documentation Requirements 
Connected with Importation and Exportation.....................................................................41  
(a) Non-discrimination ............................................................................................................. ......41  
(b) Periodic Review of Formalities/ Procedures and Requirements................................................42  
(c) Reduction/Limitation of Formalities/ Procedures and Data/Documentation 
Requirements ................................................................................................................... .........43  
(d) Use of International Standards................................................................................................. .45 
(e) Uniform Customs Code ........................................................................................................... .49 
(f) Acceptance of Commercially Availabl e Information and of Copies ........................................49  
(g) Automation ..................................................................................................................... ..........51  
(h) Single Window/One-Time Submission ....................................................................................51  
(i) Elimination of Pre-Shipment Inspection...................................................................................53  
(j) Phasing Out Mandatory Use of Customs Brokers ....................................................................54  
(k) Same Border Procedures within a Customs Union...................................................................55  
(l) Testing Methods based on Specific Product Features ..............................................................55  
(m) Uniform Forms and Documentation Requirements relating to Import Clearance 
within a Customs Union......................................................................................................... ...56 
(n) Option to Return Rejected Goods to the Exporter ....................................................................56  
I. CONSULARIZATION ...................................................................................................................56  TN/TF/W/43/Rev.8 
Page 4  
 
1.
 Prohibition of Consular Transaction Requirement.............................................................56  
J. BORDER AGENCY COORDINATION ...........................................................................................57  
1. Coordination of Activities and Requirements of all Border Agencies ...............................57  
K. RELEASE AND CLEARANCE OF GOODS .....................................................................................59  
1. Expedited/Simplified Release and Clearance of Goods.......................................................59  
(a) Pre-Arrival Clearance .......................................................................................................... .....59  
(b) Expedited Procedures for Express Shipments ..........................................................................60  
(c) Risk Management/Analysis,  Authorized Traders .....................................................................61  
(d) Post-Clearan ce Audit ........................................................................................................... .....65  
(e) Separating Release from Clearance Procedures........................................................................65  
(f) Other Measures to Simplify Customs Release and Clearance..................................................67  
2. Establishment and Publication of Aver age Release and Clearance Times........................68  
L. TARIFF CLASSIFICATION ...........................................................................................................69  
1. Objective Criteria for Ta riff Classification..........................................................................69  
M. MATTERS RELATING TO GOODS TRANSIT ................................................................................70  
1. Non-Discrimination and Policy Objectives...........................................................................70  
(a) Strengthened Non-discrimination .............................................................................................70  
(b) Legitimate Policy Objectives................................................................................................... .72 
2. Disciplines on Fees and Charges............................................................................................72  
(a) Publication of Fees and Charges and Prohibition of Unpublished ones ...................................72  
(b) Periodic Review of Fees and Charges.......................................................................................73  
(c) More Effective Disciplines on Charges for Transit – Reduction/Elimination..........................74  
(d) Periodic Exchange Between Neighbouring Authorities ...........................................................75  
3. Disciplines on Transit Formalities and Documentation Requirements .............................75  
(a) Publication .................................................................................................................... ............75  
(b) Periodic Review................................................................................................................ ........76  
(c) Reduction/Simplification ....................................................................................................... ...77 
(d) Use of International Standards................................................................................................. .78 
(e) Promotion of Regional Tr ansit Arrangements ..........................................................................79  
(f) Simplified and Preferential Clearance for Certain Goods.........................................................80  
(g) Limitation of Inspections and Controls.....................................................................................81  
(h) Sealing ........................................................................................................................ ..............81  
(i) Cooperation and Coordination on Documentation Requirements ............................................82  
(j) Monitoring ..................................................................................................................... ...........82  
(k) Bonded Transport Re gime/Guarantees .....................................................................................83  
4. Improved Cooperation and Coordination ............................................................................84   TN/TF/W/43/Rev.8 
 Page 5 
 
 
(a) Amongst Authorities............................................................................................................ .....84  
(b) Between Authorities and the Private Sector .............................................................................85  
5. Operationalization and Clarification of Terms....................................................................85  
 
Proposals on Customs/Other Agency Cooperation on Trade Facilitation and Customs Compliance 
issues 
 
INFORMATION EXCHANGE MECHANISM...................................................................................87 
 
1.  Multilateral Mechanism for the Exchange and Handling of Information........................87 
 
 IV.2.    THIRD GENERATION TEXT PROPOSALS.....................................................................90  V. CROSS-CUTTING SUBMISSIONS ..................................................................................110  
 
NEEDS AND PRIORITIES IDENTIFICATION …...........................................................................110   TECHNICAL ASSISTANCE AND CAPACITY  BUILDING……………………………………...111 
 SPECIAL AND DIFFERENTIAL TREATMENT............................................................................ 114 
 
MULTIPLE AREAS………………………… ………………………………………………………117  
 
  TN/TF/W/43/Rev.8 
Page 6 III. SUMMARY TABLE OF MAIN MEASURES PROPOSED 
Related to GATT Articles V, VIII and X 
Main Areas Covered Groups of Measures Falling 
Under Those Areas  Sub-Categories of Measures Falling Under 
Those Groups (Where Applicable) Main GATT 
Article(s) Concerned First 
Generation Proposals Second 
Generation Proposals Third 
Generation Proposals 
1.  Publication and Notification 
of Trade Regulations and of 
Penalty Provisions  (W/6, 
W/7, W/8, W/17, W/26, W/30, 
W/32, W/45, W/96;  See also 
references in W/13, W/14, W/17, W/23, W/24, W/75, 
W/96, W/114)   Article X with 
some proposals also 
relating to Article VIII  W/6, W/7, 
W/8, W/17, 
W/26, W/30, W/32, W/45 W/96 W/114 
(a)  Internet "publication" of the elements set out 
in Article X of GATT 1994  (W/13, W/70, W/89) Article X W/13, W/70 W/89  
2.  Internet Publication (W/13, 
W/70, W/89; See also references in W/45 and W/75) 
(b) Internet "publication" of specified 
information setting forth the procedural 
sequence and other requirements for importing goods into a Member's territory 
(W/13) Article X W/13   
3. Notification of Trade 
Regulations (W/7, W/8; See 
also W/24 and W/96)  Article X with 
some proposals also 
relating to Article 
VIII W/7, W/8   
3.  Establishment of Enquiry 
Points /SNFP/ Information 
Centers  (W/6; W/7, W/8, 
W/10, W/26, W/30, W/45, W/70, W/96, W/114;  See also 
reference in W/75)  Article X W/6, W/7, 
W/8, W/10, 
W/26, W/30, 
W/45, W/70 W/96 W/114 A.  PUBLICATION 
AND 
AVAILABILITY 
 OF INFORMATION   
4.  Other Measures to Enhance 
the Availability of 
Information (W/40, W/70)   Article X W/40, W70   
B.  TIME PERIODS 
BETWEEN 
PUBLICATION AND 
IMPLEMENTATION 1. Interval between Publication 
and Entry into Force  (W/6, 
W/7, W/8, W/26, W/30, W/102, W/115;  See also 
references in W/23 and W/75)  Article X with 
some proposals also 
relating to Article VIII  W/6, W/7, 
W/8, W/26, 
W/30 W/102 W/115   TN/TF/W/43/Rev.8
 Page 71.  Prior Consultation and 
Commenting on New and 
Amended Rules  (W/6, W/7, 
W/8, W/24, W/26, W/32, 
W/70, W/102, W/115; See 
also reference in W/75)  Article X W/6, W/7, 
W/8, W/24, 
W/26, W/32, W/70 W/102 W/115 
C.  CONSULTATION 
AND 
COMMENTING 
ON NEW AND 
AMENDED RULES  
2. Information on Policy 
Objectives   Sought  (W/6, 
W/8, W/30, W/102)  Article X W/6, W/7, 
W/30 W/102 W/115 
D.  ADVANCE 
 RULINGS 1.  Provision of Advance Rulings  
 (W/8, W/9, W/10, W/12, 
W/38, W/45, W/70, W/80, 
W/125;  See also W/66)  Article X 
  
 W/8, W/9, 
W/10, W/12, W/38, W/45, 
W/70 W/80, 
W/120 W/125 
1.  Right of Appeal  (W/6, W/8, 
W/97, W/116)  Article X W/6, W/8 W/97 W/116 
2.  Release of Goods in Event of 
 Appeal  (W/6;  See also 
references in W/19, W/21 and 
W/30)  Article X with 
some proposals also 
relating to Article 
VIII  W/6   E.  APPEAL 
 PROCEDURES 
3. Appeal Mechanism in a 
Customs Union (W/78, 
W/122)  Article X W/78  W/122 
1. Uniform Admini stration of 
Trade  Regulations  
(W/8)  
 Article X W/8   
(a) Establishment of a Code of Conduct (W/8, 
W/60) W/8, W/60   
(b) Computerized System  to Reduce/Eliminate  
Discretion (W/60) W/60   
(c)   System of Penalties (W/60) W/60   
(d) Technical Assistan ce to Create/Build up 
Capacities to Prevent and Control Customs 
Offences (W/60) W/60   
 (e) Appointment of Staff for Education and 
Training (W/8) W/8   2.  Maintenance and 
Reinforcement of   Integrity and Ethical Conduct Among 
Officials  (W/8, W/60) 
(f) Coordination and Control Mechanisms (W/60)  Article X 
W/60   
3. Import Alerts/Rapid Alerts 
(W/78, W/122)   Article X W/78  W/122 
4.   Detention (W/78, W/122)   Article X W/78  W/122 F. OTHER MEASURES 
TO ENHANCE 
IMPARTIALITY, 
NON-
DISCRIMINATION 
AND 
TRANSPARENCY 
5. Test Procedures (W/78, 
W/122)   Article X W/78  W/122  TN/TF/W/43/Rev.8 
Page 8 (a) Specific Parameters for Fees/Charges (W/14, 
W/23, W/25, W/30, W/70, W/94, W/107;  See 
also W/75)  Article VIII W/14, W/23, 
W/25, W/30, 
W/70 W/94 W/107 
(b) Publication/Notification of Fees/Charges 
(W/14, W/17, W/70, W/94, W/96, W/107; See 
also W/75) Article VIII W/14, W/17, 
W/70 W/94, W/96 W/107 
(c) Prohibition of Collection of Unpublished Fees 
and Charges (W/8, W/17, W/70; See also W/75) Article VIII with 
some proposals also relating to Article X W/8, W/17, 
W/70   
(d) Periodic Review of Fees/Charges (W/17, W/25, 
W/31, W/70, W/94, W/107; See also W/75) Article VIII W/17, W/25, 
W/31, W/70 W/94 W/107 1.  General Disciplines on Fees 
and  Charges Imposed on or 
in  Connection with Importation  and 
Exportation  (W/8, W/14, 
 W / 1 7 ,                    W / 2 3 ,  W/25, W/30, W/31, W/70, 
W/94, W/96, W/107;  See also 
reference in W/75) 
(e) Automated Payment (W/30) Article VIII W/30   G.   FEES AND 
CHARGES 
CONNECTED 
WITH 
IMPORTATION 
AND 
EXPORTATION  
2.  Reduction/Minimization of 
the Number and Diversity 
of Fees/Charges  (W/23, W/24, 
W/31)   Article VIII W/23, W/24, 
W/31   
(a) Non-discrimination (W/46) Article VIII W/46   
(b) Periodic Review of Formalities and 
Requirements (W/17, W/31, W/46, 
W/124/Rev.1;  See also W/75) Article VIII W/17, W/31, 
W/46  W/124/Rev.1 
(c) Reduction/Limitation of Formalities and 
Documentation Requirements (W/17, W/24, 
W/31, W/36, W/46, W/85, W/124/Rev.1;  
See also W/75) Article VIII W/17, W/24, 
W/31, W/36, 
W/46, W/85  W/124/Rev.1 
(d) Use of International Standards (W/17, W/18, 
W/30, W/36, W/46, W/62, W/67, W/70, 
W/85) Article VIII W/17,  W/18, 
W/30, W/36, 
W/45, W/46, 
W/62, W/67, W/70 W/85  
(e) Uniform Customs Code (W/46) Article VIII W/46   
(f) Acceptance of Commercially Available 
Information and of Copies (W/17,  W/18, 
W/36, W/45, W/46, W/92, W/112) Article VIII W/17, W/18, 
W/36, W/45, 
W/46 W/92 W/112 
(g) Automation (W/30, W/45) Article VIII W/30, W/45   
(h) Single Window/One-time Submission (W/17, 
W/18, W/30, W/45, W/46, W/70, W/100;  
See also references in W/20, W/58, W/69 and W/105) Article VIII W/17, W/18, 
W/30, W/45, 
W/46, W/70 W/100  
(i) Elimination of Pre-Shipment Inspection 
(W/46, W/90, W/108) Article VIII W/46 W/90 W/108 
(j) Phasing out Mandatory Use of Customs 
Brokers (W/46, W/88, W/110) Article VIII W/46 W/88 W/110 H.  FORMALITIES 
 CONNECTED WT.   
 IMPORTATION 
 AND
 EXPORTATION  1.  Disciplines on Formalities/ 
 Procedures and Data 
/Documentation  
Requirements Connected 
with Importation and  
Exportation   (W/17, W/18, 
W/24, W/30, W/31, W/36, 
W/45, W/46, W/62, W/67, 
W/70, W/77, W/85, W/88, W/90, W/92, W/100, W/108, 
W/110, W/112, W/121, 
W/124/Rev.1;  See also references in W/20, W/61, 
W/69, W/75 and 105).  
(k)  Same Border Procedures Within a Customs Article VIII W/77  W/121   TN/TF/W/43/Rev.8
 Page 9Union (W/77, W/121) 
(l) Testing Methods Based on Specific Product 
Features (W/77) Article VIII W/77   
 (m) Uniform Forms and Documentation 
Requirements Relating to Import Clearance within a Customs Union  
(W/77, W/121) Article VIII W/77  W/121   
(n) Option to Return rejected Goods to the 
Exporter (W/77) Article VIII W/77  W/121 
I.   CONSULARIZATION 1.  Prohibition of Consular 
Transaction Requirement  
(W/22, W/23, W/25, W/36, 
W/86, W/104)  
 Article VIII W/22, W/23, 
W/25, W/36 W/86 W/104 
J.  BORDER AGENCY 
 COOPERATION 1.  Coordination of Activities and 
Requirements of all Border 
Agencies  (W/20, W/30, W/46, 
W/83, W/128;  See also reference in W/48)  Article VIII W/20, W/30, 
W/46 W/83 W/128 
(a) Pre-arrival Clearance (W/10, W/17, W/18, 
W/30, W/46, W/70, W/98, W/117);  See also 
W/45, W/53 and W/69. Article VIII W/10, W/17, 
W/18, W/30, 
W/46, W/53, 
W/70 W/98 W/117 
(b) Expedited Procedures for Express Shipments 
(W/10, W/15, W/30, W/44, W/45, W/91;  See also W/40 and W/65) Article VIII W/10, W/15, 
W/44, W/30, W/45  W/91  
(c) Risk Management/Analysis, Authorized 
Traders (W/10, W/17, W/18, W/30, W/45, 
W/46, W/49, W/77, W/87, W/99, W/109, W/121; See also W/42, W/61, W/75) Article VIII W/10, W/17, 
W/18, W/30, 
W/46, W/49, W/77 W/87, W/99 W/109, 
W/121 
(d) Post-clearance Audit (W/10, W/18, W/30, 
W/49;  See also W/55 and W/69) Article VIII W/10, W/18, 
W/30, W/49   
(e) Separating Release from Clearance 
Procedures (W/19, W/21, W/30, W/84;  See also reference in W/6) Article VIII with 
some proposals also relating to Article X W/19, W/21, 
W/30 W/84  1. Expedited/Simplified 
Release and Clearance of 
Goods   (W/10,  W/15, 
W/17, W/18, W/19, W/21, 
W/30, W/44, W/45, W/46, W/49, W/53, W/70, W/84, 
W/87, W/91, W/98, W/99, 
W/109, W/117, W/121;  See also references in W/6, W/61, 
W/65, W/69 W/75, W/77) 
(f) Other Measures to Simplify Customs Release 
and Clearance (W/46, W/84) Article VIII W/46 W/84  K.  RELEASE AND 
 CLEARANCE OF  GOODS  
2.    Establishment and 
Publication of Average Release and Clearance 
Times  (W/8, W/18, W/45, 
W/46, W/101;  See also 
reference in W/6)  Article VIII with 
some proposals also relating to Article X W/8, W/18, 
W/45, W/46 W/101   TN/TF/W/43/Rev.8 
Page 10 L.  TARIFF 
 CLASSIFICATION 1.   Objective Criteria for Tariff 
Classification  (W/24, W/46, 
W/111, W/126)  Article VIII with 
some proposals  
also relating to Article X W/24, W/46 W/111 W/126 
(a) Strengthened Non-discrimination (W/28, W/35, 
W/64, W/79, W/113, W/127) Article V W/28, W/35 W/79 W/64, W/113, 
W/127 1.   Non-Discrimination and 
Policy Objectives  (W/28, 
W/35, W/64, W/79, W/113, W/127) (b) Legitimate Policy Objectives (W/28, W/35, 
W/64, W/79, W/113) Article V W/35 W/79 W/113 
(a) Publication of Fees and Charges and 
Prohibition of Unpublished ones (W/28, 
W/35, W/79, W/113) Article V W/28, W/35 W/79 W/113 
(b) Periodic Review of Fees and Charges (W/28, 
W/79, W/113) Article V W/28 W/79 W/113 
(c) More effective Disciplines on Charges for 
Transit – Reduction/Simplification (W/35, 
W/39, W/70, W/79, W/113) Article V W/35, W/39 W/79 W/113 2.  Disciplines on Fees and 
Charges  (W/28, W/35, W/39, 
W/70, W/79, W/113;  See also 
references in W/75) 
(d) Periodic Exchange between Neighbouring 
Authorities (W/28) Article V W/28   
(a) Publication (W/79, W/113) Article V  W/79 W/113 
(b) Periodic Review (W/28, W/34, W/79, W/113) Article V W/28, W/34 W/79 W/113 
(c)  Reduction/Simplification (W/28, W/30, W/35,   
W/39, W/79, W/113) Article V W/28, W/30, 
W/35, W/39 W/79 W/113, 
W/119 
(d)  Harmonization/Standardization (W/28, W/30, 
W/39, W/79, W/85, W/113, W/119;  See also W/35) Article V W/28, W/30 W/79 W/113,W/119 
(e) Promotion of Regional Transit Arrangements 
(W/35, W/39, W/47, W/79, W/113, W/119) Article V W/35, W/39, 
W/47 W/79 W/113, 
W/119 
(f) Simplified and Pref erential Clearance for 
Certain Goods (W/28, W/34, W/39, W/47, W/79, W/113, W/119) Article V W/28, W/34, 
W/39, W/47 W/79 W/113,W/119 
(g) Limitation of Inspections and Controls (W/39, 
W/119;  See also W/75) Article V W/39  W/119 
(h) Sealing (W/39;  See also W/75) Article V W/39   
(i) Cooperation and Coordination on Document 
Requirements (W/28) Article V W/28   
(j) Monitoring (W/39, W/119) Article V W/39  W/119  3.   Disciplines on Transit 
Formalities and 
 Documentation 
Requirements  (W/28, W/30, 
W/34, W/35, W/39, W/47, 
W/79, W/85, W/113, W/119;  See also references in W/75) 
(k) Bonded Transport Regime/Guarantees (W/28, 
W/35, W/39, W/79, W/113, W/119;  See also 
W/75) Article V W/28, W/35, 
W/39 W/79 W/113, 
W/119 
(a) Amongst Authorities (W/28, W/35, W/39, 
W/70, W/79, W/113) Article V W/28, W/35, 
W/39, W/70 W/79 W/113 M.  MATTERS 
 RELATED  TO 
 GOODS TRANSIT 
4.  Improved Coordination and 
Cooperation  (W/28, W/35, 
W/39, W/70, W/79; W/113;  
See also references in W/75) (b) Between Authorities and the Private Sector 
(W/28, W/79, W/113) Article V W/28 W/79 W/113   TN/TF/W/43/Rev.8
 Page 11 5.  Operationalization and 
Clarification of Terms  
(W/35, W/47, W/70, W/79, 
W/113)  Article V W/35, W/47 
W/70 W/79 W/113 
 
Related to cooperation between customs and ot her authorities on TF and Customs Compliance  
 
Main Areas Covered Groups of Measures Falling 
Under Those Areas  Sub-Categories of Measures Falling Under Those Groups (Where 
Applicable) First 
Generation 
Proposals Second 
Generation 
Proposals Third 
Generation 
Proposals 
 EXCHANGE AND 
HANDLING OF 
INFORMATION  1.  Multilateral Mechanism for 
the Exchange and Handling of 
Information (W/57, W/68, 103, 
W/123)  W/57, W/68 W/103 W/123 
 TN/TF/W/43/Rev.8 
Page 12  
 
IV. PROPOSALS COMPILED 
Related to Articles V, VIII and X of the GATT   
 IV.1     FIRST AND SECOND GENERATION PROPOSALS 
 A. P
UBLICATION AND AVAILABILITY OF INFORMATION  
1. Publication of Trade Regulations  
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
- Publish: 
 
• (i) "All relevant laws, regulations, administrative guidelines, decisions and rulings of or having 
general application; " (ii) "Information on customs and other border-related agency processes 
(including port, airport and other entry-poi nt procedures and relevant forms and documents) ";  
(iii) "Conditions for different forms of customs treatment; " (iv) "Appeal procedures (including 
standard times and conditions for appeal) "; (v) "All fees and charges applicable to import, 
export and transit procedures and requirements; " (vi) "Agreements with any other country or 
countries relating to the above issues; "  (vii) "Customs’ and other government agencies’ 
management plans relating to implementation of WTO commitments.  This could include 
standard processing times or relevant reform and modernisation programmes; " (viii)  "All 
significant amendments to the above " (European Communities, TN/TF/W/6).  The EC also 
proposes a requirement to make this information " easily available ".  See also a related EC-
Australia proposal in TN/TF/W/23 as reflected in section G:2.  
 
• " ... the laws, regulations, judicial decisions, admin istrative rulings as defined in Article X.1 of 
the GATT, and advance rulings of general applic ation and a binding nature, as well as any 
agreements with other Member or Members rela ting to the relevant regulations or laws; " 
including the requirement  "to make any exceptions, derogations or changes " to those items  
"readily available " (Korea, TN/TF/W/7) 
 
• (i) "All trade-related laws and regulations (inc luding trade-related treaties and agreements) "; 
(ii) "Procedures and administrative rules of bord er agencies (including documentation formats) "; 
(iii) "Applied tariffs rates "; (iv) "Decisions and examples of customs classification ", (v) "Fees 
and charges imposed on or in connec tion with importation or exportation "; (vi) "Details of 
preshipment inspection activities "; (vii) "Details of export inspection for safety standards, etc.; 
(viii)  "Standard processing period for major trade procedures "; with relevant governments and 
traders also being able to obtain information from the competent authorities on the " legitimate 
purpose or objective " for " imposing trade-related restrictions " as well as the " reasons for any 
delay in cases where trade-relat ed procedures take longer than the standard processing period " 
(Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8 and Corr.1).  See also the 
proposals' input on publishing decisions agai nst appeals contained in section E:1.  
   TN/TF/W/43/Rev.8 
 Page 13 
 
 
• "Clearly stating and publicizing penalty prov isions against breaches of import and export 
formalities in relevant laws and regulations.  Pr ohibiting the imposition of unpublished penalties. 
Explaining why the authority rejects the submitted documents at the application desk."  (Japan, 
Mongolia, Chinese Taipei and Peru, TN/TF/W/17) 
 
• "... all laws, regulations and other measures of general application pertaining to or affecting 
trade in goods, and other information concerni ng relevant procedures, fees, and charges to 
border-crossing trade ". (China, TN/TF/W/26)   
 
• "... all relevant legislation [and other information]  on customs procedures relating to the various 
customs regimes  ...", including " the legal basis for administrative decisions " (Peru, TN/TF/W/30) 
 
• "....All measures referred to in par agraph 1 of Article X of GATT 1994 (...)" (Hong Kong, China, 
TN/TF/W/32) 
 
• Trade regulations listed in paragraph 1 of Artic le X.  When determining the scope of trade 
regulations to publish, " not only Article X itself but also proposals in documents TN/TF/W/8 and 
TN/TF/W/6 may be useful ." (Turkey, TN/TF/W/45) 
 
• "....all laws, regulations, judicial decisions and administrative rulings of general application 
pertaining to or affecting trade in goods in such a manner provided for in Article X:1, so as to enable governments and traders to become acquainted with them.  The information to be articulated and published includes: 
 
- Procedures of border agencies (including port, airport and other entry-point 
procedures and relevant forms and documents).  
- Rate of duties imposed on or in connection with importation or exportation   
(including applied tariff rates). 
- Decisions and examples of customs classification. 
- Import and export restrictions. 
- Fees and charges imposed on or in connec tion with importation or exportation. 
- Penalty provisions against breach es of import and export formalities. 
- Appeal procedures. 
- Agreements with any other country or countries relating to the above issues ." 
(Chinese Taipei, Costa Rica, EC, Japan, Mongolia, New Zealand, Singapore and 
Switzerland, TN/TF/W/96) 
 
• Availability of publication methods: Making ava ilable to other Members and traders, information 
on enquiry points and medium (e.g., website addr ess) through which information is published . 
(Chinese Taipei, Costa Rica, EC, Japan, Mongo lia, New Zealand, Singapore and Switzerland, 
TN/TF/W/96) 
 
• See also references to US proposals TN/TF/W/13 in section A:3 and TN/TF/W/14 in section 
G:1:b, first bullet. 
 
• See also references in Egypt's national experi ence paper TN/TF/W/75. See further input in 
TN/TF/W/96 as reflected in section A:1. 
 
 TN/TF/W/43/Rev.8 
Page 14  
 
Suggested Approach/Means 
 
 
• "... make easily available, on a non-discriminatory basis .... " (...) " there should be an officially 
designated medium, and where feasible and possibl e, access to the information on-line. 
Information should be presented in a simple and accessible manner " (European Communities, 
TN/TF/W/6). See also the EC proposal on enquiry points in section A:5. 
 
• ".... information should be widely available and in a non-discriminatory fashion, at no cost or 
cost,1 through widely accessible means2;" with Members also being " required to make any 
exceptions, derogations, or changes (...) readily available, non-discriminately at no cost or cost.    
Notice of changes must be given in advance to allow other Members and interested parties to 
take notice."  Members should further "notify the WTO Secretariat of the media through which 
the aforementioned measures and their amendment are published",  with the Secretariat then 
"disseminat [ing]  this notice to other Members as well as interested parties  " (Korea, TN/TF/W/7) 
 
• (i) "Notices in government gazettes "; (ii) " Publication on the official website of any competent 
government or governmental agency "; (iii) " Publication of a summary (complete translation if 
possible) of trade regulations in at least one  of the official WTO languages on the website ... " 
(Japan, Mongolia, Chinese Taipei, Paki stan and Peru, TN/TF/W/8 and Corr.1)   
   
• "... via the media officially designated and easily accessible, including gazettes, journals and 
Internet; (...) Internet shall be the first option utilized  by Members with requisite technical and 
personnel resources ." (China, TN/TF/W/26)  
 
• "Establishment of mechanisms ensuring the publ ication and availability of information on 
customs procedures to all Members in readily and promptly accessibly official media (including, 
where possible, in electronic form"  (Peru, TN/TF/W/30) 
 
• "(a) ... in a clear and consistent manner, through  a readily accessible and widely available 
medium, at no cost or at a charge commensurat e with the cost of services rendered, and in as 
much advance as possible" "(b)(i) In addition to (a ) above, any information to be published under 
proposal (a) should be made av ailable by the publishing Member  for access by any interested 
parties through electronic means at no cost or at a charge commensurate with the cost of services 
rendered. (ii) Each Member should notify the ot her Members through the Secretariat the means 
to access the information published electronically ."  The proposal " does not preclude the use of 
multiple media . "   I t  " does not require the disclosure of confidential information which would 
impede law enforcement or otherwise be contra ry to the public interest or would prejudice the 
legitimate commercial interests of particular enterprises, public or private ." (Hong Kong, China, 
TN/TF/W/32) 
 
• "These regulations should be published in an easily  accessible medium from which it should be 
practical to reach the contact person who would be capable of providing additional and detailed 
information.  Thus, the best address would be official websites of national trade enquiry points ."  
(Turkey, TN/TF/W/45) 
 
                                                      
1 "If any fees are charged for providing information (including revised information or any relevant 
exception to the information), such cost should be mi nimal and commensurate with the cost of service 
rendered. " 
2 "Widely accessible refers to, for example, official gazette or an internet website ".  TN/TF/W/43/Rev.8 
 Page 15 
 
 
• "Publication methods: Ensure that information be easily accessible in a non-discriminatory 
manner via an officially designated medium, includi ng official gazette, official journal and where 
feasible and possible, official website ." (Chinese Taipei, Costa Rica, EC, Japan, Mongolia, New 
Zealand, Singapore and Switzerland, TN/TF/W/96) 
 Addressee(s)/Beneficiaries
 
 
• "...  any interested parties " (European Communities, TN/TF/W/6, and Hong Kong, China, 
TN/TF/W/32) 
 
• "... other Members as well as interested parties " (Korea, TN/TF/W/7) 
 
• "... all Members " (Peru TN/TF/W/30)   
 
Built-in Exceptions/Flexibility  
 
• On-line access to the information " where feasible and possible ". (European Communities, 
TN/TF/W/6)  
 
• Complete translation of summary of tr ade regulations to be published only " if possible " (Japan, 
Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8)  
 
• Publication and availability of information in electronic form only " where possible " (Peru, 
TN/TF/W/30)  
 
• "Treatment of confidential information: Publication of information does not require the 
disclosure of confidential information which w ould impede law enforcement or otherwise be 
contrary to the public interest or would p rejudice the legitimate commercial interests of 
particular enterprises, public or private."  (Chinese Taipei, Costa Rica, EC, Japan, Mongolia, 
New Zealand, Singapore and Switzerland, TN/TF/W/96)  
 
Special and Differential Treatment  
 
• "In addition to providing assistance, the EC believes  it would be quite reasonable to provide time 
for developing countries to implement such proposal  as a means to make special and differential 
treatment precise, effective and operational.  The EC recognizes that LDCs, according to 
paragraph 3 of the 1 August 2004 mandate, shall on ly be required to undertake commitments to 
the extent consistent with their individual d evelopment, financial and trade needs or their 
administrative and institutional capacities.  The EC hopes nonetheless that LDCs, particularly if 
provided with assistance, will recognise the bene fits and savings of the proposals made above 
and commit themselves to such transparency and good pr actice – in fact we believe the majority 
do so already ." (European Communities, TN/TF/W/6)   
 
• ".. more favourable treatment should be given to developing countries.  In particular, upon 
request, more flexibility in implementing the sugges tions in this document could be provided to 
developing countries, for instance: longer time period (...) for:  (i) fulfilling the requirement of 
notification and prior commenting period on core measures and their amendment; (ii) 
notification of core measures and their amendment, if any, to the Secretariat; (iii) establishing 
the SNFP; and (iv) delivery of the information requested via the SNFP ". (Korea, TN/TF/W/7) 
 TN/TF/W/43/Rev.8 
Page 16  
 
• For the publication of a summary of trade regul ations in at least one of the official WTO 
languages on the web " a transition period would be permitted for Members whose mother tongue 
is not one of WTO official languages " (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, 
TN/TF/W/8 and Corr.1) 
 
• "... a longer implementation period should be provided for developing Members " (China, 
TN/TF/W/26)  
 
• "In addition to technical assistance, a l onger implementation period can be considered " for 
proposal (b) (also applicable to the other pr oposal listed in section C:1) (Hong Kong China, 
TN/TF/W/32)  
 
• See references to input on S&D by Japan, Mon golia, Chinese Taipei and Peru in section G:1:b. 
 
Technical Assistance and Capacity Building  
 
• "In some cases, technical and other trade-related  assistance may be needed for developing 
countries, especially LDCs, if they lack the resources to implement the proposals.  In particular, 
technical assistance may be needed for indi vidual LDCs to publish rules and procedures, 
establish enquiry points, or provide for advance rulings and administrative appeals.  The EC 
would be prepared to consider favourably requ ests for technical assistance in these areas made 
by developing-country partners, in the fram ework of the EC’s development assistance ." 
(European Communities, TN/TF/W/6) 
 
• "Technical assistance and capacity building tailored  to the specific needs of each individual 
developing Member would be very helpful ... " (China, TN/TF/W/26)  
 
• "Technical and financial assistance and coopera tion must seek to develop the technical and 
infrastructural capabilities of each Member as we ll as to build such capabilities in areas where 
they are lacking. " (Peru, TN/TF/W/30) 
 
• "Technical assistance should be provided  to Members in need to implement" proposal (b) (also 
applicable to the other proposal listed in  section C:1) (Hong Kong, China, TN/TF/W/32) 
 2. Internet Publication 
(a) Internet Publication of the Elements set out in Article X of GATT 
Main GATT Article(s) Concerned
 
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Internet 'publication' of  the elements set out in Article X of GATT 1994 " (United States, 
TN/TF/W/13) 
 
• " ... publication of regulations, procedures, documen ts, formats and rulings issued by Customs on 
classification, value, and origin on an offic ial web page and the establishment of a national 
coordination point to enable agencies dealing wi th international trade to communicate more 
efficiently.   This would make it possible inter alia to  respond more efficiently to enquiries 
concerning trade-related matters ." (Chile, TN/TF/W/70) 
  TN/TF/W/43/Rev.8 
 Page 17 
 
 
• Summarised elements of a commitment  on internet publication: (i) " Internet as Publication 
Method: Internet publication as an available method for Members to meet current publication 
obligations under Article X of GATT 1994 ". (ii) " Internet Publication of Import Procedures:  
Members provide an Internet page setting out re quirements for importati on and exportation of 
goods, with electronic access to procedural re quirements and materials, such as documents 
necessary to complete an import or export transaction ." (Chile, Peru and the United States, 
TN/TF/W/89) 
 
• See also reference in Egypt's national experience paper TN/TF/W/75. 
 Special and Differential Treatment
 
 
• "The unique situation of each individual Member regarding implementation of the proposed 
commitment could be addressed early in the negot iations through the use of diagnostic tools 
providing an assessment of specific needs, whic h can lead to appropriate and workable transition 
periods combined with assistance targeted at individual situations ."3 (United States, 
TN/TF/W/13) 
 
• "Special and differential treatment, as established in the negotiating mandate, is a key aspect that 
should be appropriately addressed und er each element of the proposal ." (Chile, TN/TF/W/70) 
 
• Elements identified for further addressing: " Special and Differential Treatment and Technical 
Assistance elements, including: (i) Assess situation; identify individual specific needs and 
priorities concerning the development and ma intenance of website/Internet page, links to 
information; (ii) Explore opportunities to implement thr ough delegation of function (i.e., regional 
and international organizations); (iii) Explore availability and effective utilization of private 
sector assistance resources; (iv) Deferred or temporary implementation of commitment ." (Chile, 
Peru and the United States, TN/TF/W/89) 
 Technical Assistance and Support for Capacity Building
 
 
• "It would be useful if (....) Members and, as appropriate, International Organizations would 
provide information on experiences and available res ources specifically related  to this particular 
proposal "4 (United States, TN/TF/W/13) 
 
• See also relevant input by Chile, Peru and the United States as reflected in section A:3 above.  
 
(b) Internet Publication of Specified Information 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Internet 'publication' of specified informati on setting forth the procedural sequence and other 
requirements for importing goods into a Member's territory." (United States, TN/TF/W/13) 
  
 
                                                     
 
3 Applies also to section A:3:b. 
4 Applies also to section A:3:b. TN/TF/W/43/Rev.8 
Page 18  
 
Special and Differential Treatment
 
 See reference to relevant input by the Un ited States as reflected in section A:3(a).  
 Technical Assistance and Support for Capacity Building 
 
 
See reference to relevant input by the Un ited States as reflected in section A:3(a).  
 
3. Notification of Trade Regulations 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• When introducing or amending " core measures " that may have a significant effect on the trade of 
other Members, notify interested parties and the WTO Secretariat of the proposed introduction or 
amendment at the earliest possible stage (with th e Secretariat then disseminating the information 
to interested parties) before finalizing the proposed measures. (Korea, TN/TF/W/7) 
 
• "... notification to the WTO of each Member's trad e regulations in one of the WTO official 
languages" with a "Publication of notification on the WTO website. " (Japan, Mongolia, Chinese 
Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• See also the input by New Zealand in TN/TF/W/24 as reflected in section H:1:c.   
 
Suggested Approach/Means  
 
• "at the earliest possible stage. " (Korea, TN/TF/W/7) 
 
• "in one of the WTO official languages "; "Establishment of a committee in the WTO to process the 
notification. " (Japan, Mongolia, Chinese Taipei , Pakistan and Peru, TN/TF/W/8)  
 
Addresses(s)/Beneficiaries  
 
• "Interested parties " and the WTO Secretariat. (Korea, TN/TF/W/7) 
 
• The WTO Secretariat (with the information then  being generally available through the WTO 
website);  (Japan, Mongolia, Chinese Taipei , Pakistan and Peru, TN/TF/W/8)  
 
Special and Differential Treatment  
 
• See reference to Korea's input on S&D in section A:1. 
 
Technical Assistance and Capacity Building  
 
• "The WTO Secretariat or other international or ganizations (UNCTAD, ITC etc.) could provide 
translation services, especially for LDs that have d ifficulties in publicizing th eir trade regulations 
on their websites. " (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
  
  TN/TF/W/43/Rev.8 
 Page 19 
 
 
4. Establishment of Enquiry Points/Single Na tional Focal Points/Information Centers 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Establish enquiry points or trade d esks, providing information on all (...) measures and 
information  [proposed by the EC for publication in section A:2:1 of document TN/TF/W/6] ... ." 
"Such provisions could be based  on provisions on enquiry points in certain WTO Agreements 
such as TBT and SPS. " (European Communities, TN/TF/W/6) 
 
• Establishment of a Single National Focal Point as a centre for communication with other 
domestic competent authorities to more efficiently respond to inquiries.  " The SNFP should, 
within a reasonable period of time, supply not onl y the information requested but also any other 
pertinent information, which the SNFP considers the interested parties should be aware.  In 
addition, the contact information relating to the SNFP should be notified to the WTO Secretariat. The Secretariat should make such information available to the other Members and interested 
parties ." (Korea, TN/TF/W/7) 
 
• "Establishment of inquiry points responsible for providing relevant information or documents 
related to trade procedures to the traders (incl uding co-ordination among existing inquiry points 
of each border authority. " (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8)  
 
• Set up information centers or inquiry points with competent officers to provide responses to 
inquiries. (Chinese Taipei, TN/TF/W/10) 
 
• "Each Member shall, in accordan ce with their real situations, est ablish or designate one or more 
trade policy enquiry points where, upon request of  any individual, ent erprise or WTO Member, 
all information relating to the above-mentioned laws5, regulations and measures may be 
obtained. (China, TN/TF/W/26)  
  
• "Establishment of enquiry points facilitating access to trade-related information, for example, the 
creation of a National Enquiry Point operating a free-of-charge 24-hour service or an 
informative website providing a broad range of customs informa tion with links to other relevant 
sites. " (Peru, TN/TF/W30) 
 
• Establish " national trade enquiry points  (...) ".  A " parallel work may be effected at the WTO 
through a trade portal.  The system suggested (...) is similar to the system provided at the 
"International Portal on Food Safety, Animal & Plant Health" (www.ipfsah.org) (...)". (Turkey, 
TN/TF/W/45) 
 
• "... establishment of a national coordination point to enable agencies dealing with international 
trade to communicate more efficiently.  This would make it possible inter alia to respond more 
efficiently to enquiries concerning trade-related matters ". (Chile, TN/TF/W/70) 
 
• "Establish enquiry points which are responsible fo r providing or for facilitating access to trade-
related information or documents to govern ments and traders on a non-discriminatory basis. 
 
  
                                                      
5 "... laws, regulations and other measures of general application pertaining to or affecting trade in 
goods, and other information concerning relevant procedures, fees, and charges related to border crossing 
trade ."  TN/TF/W/43/Rev.8 
Page 20  
 
• Notification of enquiry points: Notify the contact in formation of the enquiry points to the WTO in 
order to make such information available to the other Members and interested parties ." (Chinese 
Taipei, Costa Rica, EC, Jap an, Mongolia, New Zealand, Singapore and Switzerland, 
TN/TF/W/96) 
 
• See also reference in Egypt's national experience paper TN/TF/W/75. 
 
Suggested Approach/Means  
 
• ".... on a non-discriminatory basis " (European Communities, TN/TF/W/6, and Korea, 
TN/TF/W/7) 
 
• "... information centers or inquiry points be set up first with competent officers on duty so as to 
provide instant responses to inquiries. " (Chinese Taipei, TN/TF/W/10) 
 
• Establishment of enquiry points " in accordance with  [each Member's] real situations ." (...) 
"Replies to requests for information shall generally  be provided within 30 days after receipt of a 
request.  (...)  Replies to WTO Members shall be comp lete and shall represent the authoritative 
view of the Member government.  Accurate and reliable information shall be provided to 
individuals, enterprises and WTO Members. " (China, TN/TF/W/26) 
 
• "... free-of charge 24-hour service or an informative website... " (Peru, TN/TF/W/30) 
 
• "Developed countries may publish all regulations/legislation in one of the WTO official 
languages.  However, (...) [r]equesting the same from d eveloping and least-developed countries 
would be demanding too much and would be unfai r.  Requesting the summaries of all relevant 
regulations in one of the WTO languages may be one approach.  These kinds of summaries are 
useful if [one knows]  what [one is]  looking for (...).  In other cases, " covering different provisions 
on different areas, a simple summa ry might not be helpful and (...) may be more difficult than 
translating the regulation completely.  (...) A useful approach may be the preparation of a format, 
which will include:  the country name, the name of legislation, responsible authority, a short 
summary if so wished, and keywords. (…) "… the establishment of a list of keywords to be 
adopted by all WTO Members (…) would [be useful] (…) .  A comprehensive keywords-list may 
include some general words such as "customs",  "duty", "restriction", "inspection" "processing", 
"export", "import", or sector specific words such as "textiles", "machinery" etc., and any trader 
looking for information on a country's inspec tion policy may reach the relevant documents by 
accessing this country's national enquiry point's we bsite and searching for regulations by these 
keywords.  Once the traders reach the relevant regulation they can seek the assistance of 
different references, namely national or interna tional business organizations, their own national 
authorities or official trade repres entatives, for the translation.  In addition, when developed 
countries translate regulations for their own n eed, they may provide these unofficial translations 
for general use." (Turkey, TN/TF/W/45) 
    
Addressee(s)/Beneficiaries  
 
• "...for use of governments and traders " (European Communities, TN/TF/W6) 
 
• WTO Members and interested parties (Korea, TN/TF/W/7) 
 
• "individuals, enterprises and WTO Members " (China, TN/TF/W26) 
 
 
  TN/TF/W/43/Rev.8 
 Page 21 
 
 
Built-in Exceptions/Flexibility  
 
• "In exceptional cases, repli es may be provided within 45 days after receipt of a request. " (China , 
TN/TF/W/26 )  
 
Special and Differential Treatment  
 
• See references to input on S&D by the EC; Korea; and China in section A:1, as well as to input 
by Chile in section A:3:a. 
 
Technical Assistance and Capacity Building  
• See references to input on TA&CB by th e EC; China; and Peru in section A:1.  
 
5. Other Measures to Enhance the Availability of Information 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• " (...) creation on the official WTO web page of a 'trade  facilitation' link listing all of the Member 
countries, and providing further links to relev ant national websites in the different areas. 
Members also need to have a ' list or inventory' that could contain the facilitation measure 
applied and the bodies involved in its implementati on.  This could be supplemented by an e-mail 
account (...) with the address of the Member concerned.  At the national level, each Member 
would identify an address or trade office that  could answer any queries within a reasonable 
period of time to be determined."  (Argentina, TN/TF/W/40)  
 
• "The creation of an official WTO web page on trade  facilitation, with lin ks to Members' official 
pages, containing relevant information on the subject would be an appropriate step ". (Chile, 
TN/TF/W/70)  
 
• "... establishment of a register which should clearl y specify the circumst ances under which each 
Member's legislation establishes a partial or co mplete ban on disclosure or publication of a 
trade-related regulation, including executive summaries that enable interested parties to 
understand the core elements of a specific trade regulation ." (Chile, TN/TF/W/70)  
 
 Suggested Approach/Means  
 
• "Each Member should provide the Secretariat with  a list of websites containing detailed (and 
updated) information under Ar ticle X of the GATT 1994 ." (Argentina, TN/TF/W/40)  
 Special and Differential Treatment
 
 
• See references to input on S&D by Chile in section A:3:a .  
 
Technical Assistance and Capacity Building  
• "Members that do not have a computerized database can request the technical assistance and 
capacity-building support needed to fulfil this requirement within a time-limit to be determined. 
(...) In the case of developing countries and LDCs whose language is not one of the three official TN/TF/W/43/Rev.8 
Page 22  
 
WTO languages, the possibility of requesting the necessary technical assistance (from the 
developed countries, from the WTO, and/or from  other bodies offering their services) should be 
envisaged so that the regulations can be translate d into at least one of the official languages of 
the WTO.  A timetable should be established to t hat end.  The WTO Secretariat, or the entity 
offering technical assistance, could also act as a focal point in the consultations among Members 
with respect to information prov ided for under Article X of th e GATT 1994 from Members that 
have requested assistance and a re therefore involved in a capacity-building and technical 
assistance programme.  This type of assist ance would serve the dual purpose of helping 
developing country and LDC Members both interna lly, by providing them with technical 
assistance in computerizing and translating the regula tions and decisions referred to in Article X 
through the multilateral system of which the count ry is a member, and externally, by facilitating 
trade flows with those countries ." (Argentina, TN/TF/W/40) 
 
B. T
IME PERIOD BETWEEN PUBLICATION AND IMPLEMENTATION  
1. Interval between Publication and Entry into Force 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• Allow for " an adequate time period between the publication of rules and their implementation " 
(European Communities, TN/TF/W/6).  See also a related EC-Australia proposal in TN/TF/W/23 
as reflected in section G:2, first bullet.  
 
• "... allow a reasonable amount of time between pub lication of new or amended measures and 
their entry into force; if desi rable, Members may even go further to specify the time period " 
(Korea, TN/TF/W/7) 
 
• "Publication of laws and regulations (or final draft regulations) before their implementation " 
(Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• "There should be a reasonable interval (e.g., at least 30 days) between the publication of 
regulations and their implementation or enforcement  ...." (China, TN/TF/W/26) 
 
• "Establishment of minimum time periods befo re the entry into force of new regulations " (Peru, 
TN/TF/W/30) 
 
• "Time period between publication and implementation: Accord an adequate time period between 
the publication of new or amended laws and regul ations (including their summary or draft) and 
their entry into force, so as to allow time fo r traders to become acquainted with and well 
prepared for compliance, while ta king into account the restraints accruing to differing legislative 
and administrative situations among Members ". (Costa Rica, EC, Japan, Korea, Mongolia, New 
Zealand, Singapore and Switzerland, TN/TF/W/102) 
 
• See also reference in Egypt's national experience paper TN/TF/W/75. 
 Built-in Exception(s)/Flexibility
 
 
• No interval required where " advanced notice is precluded or not practical ...". (...) " in case of 
extraordinary circumstances, for instance, imminent  threats to national security and health, such 
time interval may be reduced or omitted " (Korea, TN/TF/W/7)   TN/TF/W/43/Rev.8 
 Page 23 
 
 
• No interval required " for those laws, regulations and me asures involving national security, 
specific measures setting foreign exchange rates or  monetary policy and other measures the 
publication of which woul d impede law enforcement " (China, TN/TF/W/26)  
 
Special and Differential Treatment  
 
• See references to input on S&D by the EC, Korea and China in section A:1 .  
 
Technical Assistance and Capacity Building  
• See references to input on TA&CB by th e EC; China; and Peru in section A:1. 
  
C. CONSULTATION AND COMMENTING ON NEW AND AMENDED RULES  
1. Prior Consultation and Commenting on New and Amended Rules 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "A provision requiring consultation between in terested parties, notably governments and the 
private sector, on proposed new rules and procedures applied to import and export 
administration and goods in transit " (European Communities, TN/TF/W/6)  
 
• Provide interested parties with an opportunity  to submit comments in writing on proposed new 
"core measures " or amendments to the same, followed by Members " giving due consideration to 
these comments " before finalizing the proposed measures (Korea, TN/TF/W/7) 
 
• Provide " opportunities for interested parties includi ng the private sector to comment on 
prospective trade-related laws and regulations " (Japan, Mongolia, Chinese Taipei, Pakistan and 
Peru, TN/TF/W/8)  
 
• Give " Members and traders (…) the right to comment on proposed customs rules, procedures, 
and policy with commercial effects and either amend the proposed rule or procedure, or as the 
case may be, provide an explanation to trad ers and other WTO members as to why their 
comments have  not been taken  into account ." (New Zealand, TN/TF/W/24) 
 
• "Members should, without discrimination, a llow reasonable time for other Members to make 
comments in writing, and take these written comme nts into consideration after such laws, 
regulations and measures are publicized  while before implemented or enforced " (China, 
TN/TF/W/26) 
 
• "(i) Each Member should establish effective mec hanisms for exchanges with traders, whose views 
should be duly taken into account, concerning the administration of measures referred to in 
paragraph 1 of Article X of GATT 1994.  (ii) When formulating,  implementing and reviewing any 
measures referred to in paragraph 1 of Article X of  GATT 1994, opportunities should be provided 
for consultation with traders if substantial tr ade interests or major changes to the existing 
measures are involved ." (Hong Kong, China, TN/TF/W/32) 
 TN/TF/W/43/Rev.8 
Page 24  
 
• "... establishment of contact points and consulta tion mechanisms laying down procedures and 
timeframes for response, including the use of web pages.  The advantage of implementing such 
measures is to provide interest ed parties with a forum to sha re their comments and views on 
decisions of general application issued by Customs ." (Chile, TN/TF/W/70) 
 
• "Consultation and commenting on new and ame nded rules: Provide opportunities with 
reasonable time table for interested parties to comment on proposed intr oduction or amendment 
of trade-related laws, regulations and administrative rulings ." (Costa Rica, EC, Japan, Korea, 
Mongolia, New Zealand, Singapore and Switzerland, TN/TF/W/102) 
 
• "Holding regular consultations between border agencies and traders ." (Costa Rica, EC, Japan, 
Korea, Mongolia, New Zealand, Singa pore and Switzerland, TN/TF/W/102) 
 
• See also reference in Egypt's national experience paper TN/TF/W/75. 
  
Suggested Approach/Means  
 
• "Such a consultation requirement could include the establishment of a regular consultative 
mechanism on rules and procedures with rep resentative private sector bodies including 
importers, exporters, carriers, chambers of commerce, etc ." (European Communities, 
TN/TF/W/6) 
 
• "There should be adequate time periods for comme nt on proposed rules and procedures.  A 
minimum period could be agreed subject to an exception where urgent problems arise or 
threaten to arise.  The consultation should al so take place at a stage where comments can be 
discussed and taken into account ." (European Communities, TN/TF/W/6) 
   
• "....at the earliest possible stage... ";  (Korea, TN/TF/W/7) 
 
• "....in writing ...." (Korea, TN/TF/W/7, and China, TN/TF/W/26) 
 
• "Explicitly stating the required trade pro cedures in the relevant laws and regulations ." (Japan, 
Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• ".. without discrimination ..." (China, TN/TF/W/26) 
 
• "There can be a single mechanism or multiple on es, taking different forms for different Members, 
depending on the circumstances of individual Members.  For example, it can be a customer 
liaison group, an advisory body, or a consultative council, with the participation of the business 
sector, consumer organizations, academics or professional bodies, and any other interested 
parties, as a Member deems appropriate.  (...) It is noted that the definitions of "substantial trade 
interests" and "major changes" may cause concern.  However, it is not possible to provide a hard 
and fast rule and to set precise definitions due to varying circumstances.  Each Member may 
draw up broad and reasonable guidelines to suit its  own domestic situation and examine each 
case accordingly ".  (Hong Kong, China, TN/TF/W/32) 
 Addresses(s)/Beneficiaries
 
 
• Interested parties, notably governments and the private sector (including importers, exporters, 
carriers, chambers of commerce etc.) (European Communities, TN/TF/W/6) 
 
• "interested parties " (Korea, TN/TF/W/7) 
  TN/TF/W/43/Rev.8 
 Page 25 
 
 
• "... interested parties, including the private sector " (Japan, Mongolia, Chin ese Taipei, Pakistan 
and Peru, TN/TF/W/8) 
 
Built-in Exception(s)/Flexibility  
 
• No need for a minimum time period for comment " where urgent problems arise or threaten to 
arise " (European Communities, TN/TF/W/6) 
 
• "... the proposal does not require the disclosure of confidential information which would impede 
law enforcement or otherwise be c ontrary to the public interest or  would prejudice the legitimate 
commercial interest of particular enterprises, public or private ." (Hong Kong, China, 
TN/TF/W/32) 
• "Legitimate policy objectives: Above measures not to impede the pursuance of legitimate policy 
objectives by Members as set out in GATT Articles XX and XXI. " (Costa Rica, EC, Japan, Korea, 
Mongolia, New Zealand, Singapore and Switzerland, TN/TF/W/102) 
 
Special and Differential Treatment  
 
• See references to input on S&D by the EC; Chin a; Hong Kong, China; and Korea in section A:1. 
 
• "If the proposed requirement would be inheren tly more burdensome for developing countries 
than for other Members, special and differential tr eatment to mitigate or manage such burdens 
would need to be considered ." (New Zealand, TN/TF/W/24)  
 
• See also references to S&D by Chile in TN/TF/W/70. 
 
Technical Assistance and Capacity Building  
 
• See references to input on TA&CB by the EC; China; Hong Kong China;  and Peru in section 
A:1.  
 
2. Information on Policy Objectives Sought 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Notice of proposed rules and procedures on which comments are invited should be accompanied 
by a statement of the policy objectives sought, etc ." (European Communities, TN/TF/W/6) 
 
• "Publication of the legislative purpose of the prospective trade-related laws and regulations " 
(Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• Publication of the legal basis for administrative decisions (Peru, TN/TF/W/30) 
 
• "Information on policy objectives: When consu lting on proposed rules and procedures, provide 
information on policy objectives sought ." (Costa Rica, EC, Japan, Korea, Mongolia, New 
Zealand, Singapore and Switzerland, TN/TF/W/102) 
 
 
  TN/TF/W/43/Rev.8 
Page 26  
 
Built-in Exception(s)/Flexibility
 
 
• "Legitimate policy objectives: Above measures not to impede the pursuance of legitimate policy 
objectives by Members as set out in GATT Articles XX and XXI ." (Costa Rica, EC, Japan, Korea, 
Mongolia, New Zealand, Singapore and Switzerland, TN/TF/W/102) 
 
Special and Differential Treatment  
 
• See references to input on S&D by the EC; and Peru in section A:1.  
 
Technical Assistance and Capacity Building  
 
• See references to input on TA&CB by the EC; and Peru in section A:1. 
 
D. ADVANCE RULINGS  
1. Provision of  Advance Rulings  
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measures Proposed  
 
• Establishment and development of an advance rulings system (Japan, Mongolia, Chinese Taipei, 
Pakistan and Peru, TN/TF/W/8) 
 
• Development of disciplines on the provision of ad vance rulings on tariff classification (including 
any applicable rate of duty or tax app licable upon importation (Canada and Australia, 
TN/TF/W/9) 
 
• Advance rulings on tariff classification (Chinese Taipei, TN/TF/W/10) 
 
• "Make available, upon request of a trader in advance of trade, binding rules in certain specific 
areas (e.g.,  tariff classification, customs valuation, duty deferral) " (United States, TN/TF/W/12) 
 
• Advance rulings on "... matters such as  tariff classification, applicable duties and valuations " 
upon written request within a certain time period that " would be binding on customs authorities 
for a period of time, provided that the facts and circumstance on which the rulings is based 
remain unchanged ." (Singapore, TN/TF/W/38) 
 
• Advance rulings covering " the main elements of import requirem ents, such as tariff classification 
and applicable duties and taxes " and " tariff preferences ".  The provisions on advance rulings in 
the Agreement on Rules of Origin " might serve as a model to be applied more generally ." 
(Turkey, TN/TF/W/45) 
 
• "Establish and make public mechanisms and procedu res so that both domestic and foreign trade 
operators can seek rulings from customs administr ations on matters such as  the classification, 
value and origin of imported goods.  This woul d improve the predictability and transparency of 
trade."  (Chile, TN/TF/W/70)  TN/TF/W/43/Rev.8 
 Page 27 
 
 
• Common elements of existing proposals to provide advance rulings: " An advance ruling is issued 
in writing, in a time-bound manner after receipt of the ruling request, provided all elements 
necessary have been submitted.  
 
An advance ruling is issued to a person with ju stifiable cause (i.e., an exporter, importer or 
producer) that has made written request acco mpanied by relevant factual and supporting 
material.  
An advance ruling applicant may withdraw or amend its request prior to being issued a ruling. 
 An advance ruling is valid for at least a specifie d time, provided the relevant facts and conditions 
remain the same, or until such time a ruling is modified or revoked by the issuing authority. 
 
An advance ruling recipient is provided written not ification of a modifica tion or revocation, and 
reasons for it, and has access to a review or appeal process.  
Appropriate treatment is provided  for confidential information. " 
 
Elements identified for further addressing
 
 (i) "Scope of Advance Rulings:  subject matter fo r advance rulings (e.g., tariff classification, 
valuation, duty drawbacks, other matters); (ii) Transparency of Advance Rulings:  (e.g, public 
availability, access by other administrations) ; (iii) Special and Differential Treatment  (see S&D 
section); (iv) Technical Assistance. " (See TA&CB section). (Australia, Canada and the United 
States, TN/TF/W/80) 
 
• "Main elements of advance ruling by customs administrations 
 
An 'advance ruling on tariff' means a binding offic ial decision, which provides the applicant with 
a tariff classification accorded to a particular good within a period. 
 An 'advance ruling on origin' means a binding of ficial decision, which provides an assessment to 
the applicant of the origin accorded to a particular good within a period. 
 An exporter, importer, or any person with a ju stifiable cause can apply, in written format, in 
advance of import or export, the customs adminis tration for issuing an advance ruling relating to 
implementation of customs rules on tariff and origin in a particular trade case.  
An application for such an advance ruling must include relevant information such as a detailed 
description of the goods in question, tariff class ification claimed, methods of analysis useful for 
classification, components, production process,  the applicant's request for non-disclosure of 
confidential information, and sample(s) of the goods .  If the information provided by the applicant 
is not sufficient to make clear judgement , customs authorities may require supplementary 
information to complete the application. 
 Provided that all the necessary in formation is submitted, an advance ruling shall be issued as 
soon as possible but no later than [X] days after receipt of the application. 
 Both advance rulings issued and rejections of the applications, subject to appeal, shall set out the 
grounds on which they are based and be co mmunicated to the applicant in writing. 
 Advance rulings issues shall be immediately enforceable by the customs administration. TN/TF/W/43/Rev.8 
Page 28  
 
Advance ruling on tariff and origin shall be bi nding on customs administration to the holder of 
that advance ruling.  Advance ruling on tariff and origin shall be valid for a period of [Y] years 
from the date of issue.  Customs administrati on may require the applicant to submit the advance 
ruling during customs clearance.  
The holder of an advance ruling must prove, when required,: 
- for advance ruling on tariff:  that the goods  to be declared in the customs operations 
correspond to those described in  the ruling in every respect; 
- for advance ruling on origin:  that the goods to be declared in the customs operations and the actual conditions which confer origin corres pond to those described in the ruling in every 
aspect. 
 An advance ruling in favour of its holder shall cease to be valid if: 
- it is issued on the basis of in correct or incomplete information; 
- one or more of the conditions laid down in  the advance ruling were not, or are no longer, 
fulfilled; 
- the holder fails to fulfil an obligation imposed by the ruling; and - it is not compatible with any change in the le gal provisions or gen eral administrative acts. 
 The holder of the ruling shall be notified of its invalidity.  An advance ruling within the meaning of th e previous paragraph is reviewable promptly by 
judicial, arbitral or administrative tribunals or  procedures.  An advance ruling shall be valid 
unless a decision contrary to it is made in a  review.  The holder of an advance ruling already reviewed  on tariff or origin may still use it for [Z] 
months from the date of notification provided that , before the date of invalidity, binding contracts 
for the purchases or sale of the goods in qu estion relying upon the advance ruling have been 
concluded."  (Turkey, TN/TF/W/120) 
 
• See also Australia's input on advance rulings contained in document TN/TF/W/66. 
 
Suggested Approach/Means  
 
• "Advance rulings would be issued at the writt en request of domestic importers, or foreign  
exporters or producers.  Advance rulings should be issued within a defined period of time after a 
request is made (subject to submission of sufficient information by interested parties )" (...)  
"Advance rulings should also be binding on customs authorities (or any other competent 
authority) for a period of time specified in the ruli ng, provided that the facts or circumstances on 
which the ruling is based remain unchanged ." (Canada and Australia, TN/TF/W/9) 
 
• "To the extent possible, and subject to confid entiality requirements, advance rulings should be 
made publicly available " (Canada and Australia, TN/TF/W/9) 
 
• "Prior to importation, importers or parties en trusted may apply to port customs for advance 
classification of the goods being imported ." (Chinese Taipei, TN/TF/W/10) 
 
• "... upon request of a trader " (United States, TN/TF/W/12) 
 
• "The advance ruling should be issued within a certain time period upon receipt of all the 
necessary information and documents from the applicant. "  The ruling  "... would have to be in the 
form of a written statement issued by Customs.   The advance ruling would be effective on the date 
of issuance or such date as may be specified in the ruling, which is not later than the date of 
importation of goods.  The advance ruling would be applied to importations without regard to the  TN/TF/W/43/Rev.8 
 Page 29 
 
 
identity of the importer, exporter or producer, provided that the facts and circumstances are 
identical in all material aspects.  The advance ruling would remain in effect for a specific period 
of time from the date of the issuance if: (i) there is no change in the material facts or 
circumstances on which it is based; (ii) all of its terms and conditions are complied with; and (iii) 
it has not been revoked.  There [should be]  provisions for Customs to provide the applicant, on 
request, with the reasons for the ruling ." (Singapore, TN/TF/W/38) 
 
• "Customs is required to give notice in writing of  any modification or revocation of an advance 
ruling and of the effective date of the modific ation or revocation to the person to whom the 
advance ruling was given.  Customs may postpone the effective date of such modification or 
revocation for a period of time, where the person to whom the ruling was issued has relied in 
good faith on that ruling.  A modification or revocation of an advance ruling would apply to 
goods that are the subject of the advance ruling and are imported on or after the effective date of 
the modification or revocation.  It would not apply to importations of a good that have occurred 
prior to the date " (Singapore, TN/TF/W/38)  
 Addresses(s)/Beneficiaries
 
 
• "... importers and exporters or their agents... " (Singapore, TN/TF/W/38) 
 Built-in Exception(s)/Flexibility
 
 
• "There will be identified situations where the cust oms administration can decline to issue the 
ruling, such as when the good is alre ady the subject of a review or appeal ." (Canada and 
Australia, TN/TF/W/9).  See also the second sente nce in the first bullet of section "Suggested 
Approach/Means".  
 
• "... it is recognized that the customs administration would have the option to modify or revoke an 
advance ruling immediately, should circumstanc es change, or when inaccurate or false 
information has been provided. " (Canada and Australia, TN/TF/W/9) 
 
• "An advance ruling may not be applied if it is dete rmined that imported goods differ materially 
from the goods which were the subject of the ruling or if the person requesting the ruling has 
failed to act in accordance with the terms and c onditions of the ruling.  The advance ruling may 
be modified or revoked if: (i) the advance ruling is based on an error of fact or law; (ii) there is a 
change in law;  or (iii) there is a change in the material facts or circumstances on which the 
ruling was based." (...) "Customs may decline or postpone  the issuance of an advance rulings 
where the applicant fails to provide the [requested] (...)  information within the time stipulated  
(Singapore, TN/TF/W/38)  
 
• Advance rulings " should be case-specific and binding only to  the extent that the declared data 
are correct and that the relevant national legisl ation on which the ruling has been provided 
remains unchanged ." (Turkey, TN/TF/W/45) 
 Special and Differential Treatment
 
 
• "Appropriate special and differential treatment provisions (e.g., deferred implementation, 
different time requirements, etc.) could be incor porated within commitments, to reflect the 
specific circumstances of individual Members ." (Australia and Canada, TN/TF/W/9) 
 
• "... examine the question of whether appropriate  transition mechanisms would be necessary to 
address particular needs ." (....) "... consider what other means to implement the proposal, such as 
resource sharing between Members, 'mutual recogn ition' of rulings between Members, or other  TN/TF/W/43/Rev.8 
Page 30  
 
mechanisms to utilize expertise outsi de the capacity of some Members ." (United States,  
TN/TF/W/12) 
  
• "Special and Differential Treatment should therefo re be an integral part of any commitment in 
this area.  In this regard, Memb ers may wish to discuss the following: (i) The procedural 
elements and subjects that should be included in Members' advance ruli ngs programmes.  For 
example, developing countries and least developed countries may initially need to commit only to 
advance rulings for tariff classifications; (ii) Longer implementation time frames for developing 
and least developed countries, and other phased-in approaches. (iii) Allowing developing and 
least developed countries to implement more on erous obligations on a best endeavour basis ." 
(Singapore, TN/TF/W/38) 
 
• "... potential: (i) Deferred implementation of commitments; (ii) temporary partial application of 
commitments; (iii) Specific exemptions for part of commitments; (iv) Implementation through 
recognition of rulings by delegated authority (i .e. regional and international organizations). " 
(Australia, Canada and the United States, TN/TF/W/80) 
 
• See also reference to input on S&D by Chile in TN/TF/W/70. 
 
Technical Assistance and Capacity Building  
 
• "Further technical assistance in this area will enable customs authorities in recipient countries to 
improve their ability to carry out their duty to enforce legislation ...." (Canada and Australia, 
TN/TF/W/9) 
 
• "The United States has experience in providing technical assistance in the establishment of 
advance binding ruling regimes , assisting in drafting of legisl ation and regulations, and providing 
training to subject-matter experts." (United States, TN/TF/W/12) 
 
• "Assess situation; identify individual specific need s and priorities (e.g., developing administrative 
process, regulations and laws; training customs officers, etc.) " (Australia, Canada and the United 
States, TN/TF/W/80) 
 E. A
PPEAL PROCEDURES  
1. Right of Appeal 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "For imports, exports and goods in transit, there should be an obligation to provide a non 
discriminatory, legal right of appeal against customs and other agency rulings and decisions, initially within the same agency or other body, and subsequently to a separate judicial or 
administrative body.  A standard time should be set for resolution of minor appeals at 
administrative level (....) Companies should have the right to be represented at all stages of 
appeal procedures by an agent or legal representative .." (...) (European Communities, 
TN/TF/W/6)  
 
• "Development of legal and administrati ve appeal systems for lodging objections "  "against unfair 
administration of trade-related procedures "; "Publication of major judicial and administrative  TN/TF/W/43/Rev.8 
 Page 31 
 
 
decisions against lodged appeals " "Establishment of a complaints desk ." (Japan, Mongolia, 
Chinese Taipei, Pakistan and Peru, TN/TF/W/8)  
 
• "Provision of opportunities to raise complaints: Pr ovision of opportunities, if desired by traders, 
to raise informally and easily complaints con cerning administrative decisions (e.g. to enquiry 
points) before moving to a formal appeal proce dure, and to receive jus tification for decisions. " 
(Chinese Taipei, Costa Rica, Japan, Mongolia and New Zealand, TN/TF/W/97)  
 
• "Right of appeal: For imports, exports and goods in  transit, articulate in the relevant laws and 
regulations and publish non-discriminatory pro cedures for lodging appeal against customs and 
other agency rulings and decisions, which may allow for initial lodgement within the same 
agency or other body prior to lodgement to an independent judicial  or administrative 
body. "(Chinese Taipei, Costa Rica, Japan, Mongolia and New Zealand, TN/TF/W/97)  
 
• "Standard time of appeals: Set a standard tim e for review and correction of administrative 
actions at the administrative level. " (Chinese Taipei, Costa Rica, Japan, Mongolia and New 
Zealand, TN/TF/W/97)  
 
• "Representation: Companies should have the right to be represented at all stages of appeal 
procedures by an agent or legal representative. " (Chinese Taipei, Costa Rica, Japan, Mongolia 
and New Zealand, TN/TF/W/97)  
 
Suggested Approach/Means  
 
• "non discriminatory "; "Procedures for appeal should be easily  accessible, including to SME's, 
and costs should be reasonable and commensurate with costs in providing for appeals ."   
(European Communities, TN/TF/W/6)   
 Special and Differential Treatment
 
 
• See reference to input on S&D by the EC in section A:1. 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the EC in section A:1. 
 
2. Release of Goods in Event of Appeal 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• "Where a disputed decision is the subject of  an appeal, goods should normally be released and 
the possibility be available in given circumstances for duty payment to be left in abeyance.  This 
should be subject, where required by national legislation, to the provision of a guarantee, such as 
a surety or deposit ." (European Communities, TN/TF/W/6)  
 
• See also proposals listed in section K:1:e.  
 
Special and Differential Treatment  
 TN/TF/W/43/Rev.8 
Page 32  
 
• See reference to input on S&D by the EC in section A:1. 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the EC in section A:1. 
 
3. Appeal Mechanism in a Customs Union 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Mechanisms for redressal of adverse findings of inspection authorities at the import point 
should be so designed that quick and uniform deci sions are provided without inordinate increase 
in cost/ time. Necessary arrangements that allow appeals to be heard and decided at the final 
decision- making levels in the shortest possible time-frame should be ensured ." (India, 
TN/TF/W/78)  
 F. O
THER MEASURES TO ENHANCE IMPARTIALITY , NON-DISCRIMINATION AND TRANSPARENCY  
1. Uniform Administration of Trade Regulations 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Establishment of a central function with in the government which has the primary  responsibility 
to interpret trade regulations such as those relating to customs classification or customs 
valuation, etc."  (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• "Compilation and distribution of casebooks of cas es and examples of customs classification and 
customs valuation "  (Japan, Mongolia, Chinese Taipei , Pakistan and Peru, TN/TF/W/8) 
 
• "Provision of staff training based on casebooks on customs classification and customs valuation " 
(Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
2. Maintenance and Reinforcement of Integr ity and Ethical Conduct Among Officials 
(a) Establishment of a Code of Conduct 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Development of codes of conduct for staff of border agencies " (Japan, Mongolia, Chinese 
Taipei, Pakistan and Peru, TN/TF/W/8) 
  TN/TF/W/43/Rev.8 
 Page 33 
 
 
• "Establishment of a code of conduct in the customs services, spelling out the rights and 
obligations of the public servants " (Dominican Republic, TN/TF/W/60) 
 
 Special and Differential Treatment
 
 
• " ... developing countries should be granted sufficient time and other flexibilities for the 
implementation of any rules that result from these negotiations ." (Dominican Republic, 
TN/TF/W/60) 
 Technical Assistance and Capacity Building 
 
 
• "Members, in particular the developing countries, must identify their difficulties, requirements, 
and priorities by conducting a self-as sessment if they are to effec tively implement the programme 
of measures needed to strengthen the in tegrity and best practices of their customs 
administrations.  In view of the need for tec hnical assistance and capacity-building support, we 
must work in a practical manner to help Members to implement the measures put forward in this 
proposal ." (Dominican Republic, TN/TF/W/60) 
 
(b) Computerized System to Reduce/Eliminate Discretion 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Introduction of computerized systems to redu ce (or eliminate) the discretion exercised by 
officials and employees with resp ect to basic customs decisions " (Dominican Republic, 
TN/TF/W/60) 
 Special and Differential Treatment
 
 
• See reference to input on S&D by the Dominican Republic in section  F:2:a. 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the Dominican Republic in section  F:2:a. 
 
(c) System of Penalties 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Establishment of a system of penalties, to be directly incorporated in the country's customs 
legislation.  Offences by customs offic ials should be considered as criminal acts " (Dominican 
Republic, TN/TF/W/60) 
 
  TN/TF/W/43/Rev.8 
Page 34  
 
Special and Differential Treatment
 
 
• See reference to input on S&D by the Dominican Republic in section  F:2:a. 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the Dominican Republic in section  F:2:a. 
 
(d) Technical Assistance to Create/Build up Capaciti es to Prevent and Control Customs Offences 
Main GATT Article(s) Concerned  
 
• Article X 
 Main Measure(s) Proposed 
 
 
• "Technical assistance to create and build up th e country's national capacity to prevent and 
control customs offences " (Dominican Republic, TN/TF/W/60) 
 
Special and Differential Treatment  
 
• See reference to input on S&D by the Dominican Republic in section  F:2:a. 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the Dominican Republic in section  F:2:a. 
 
(e) Appointment of Staff for Education and Training 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Appointment of officials in char ge of providing officials’ educ ation and provisions of adequate 
training to relevant officials " (Japan, Mongolia, Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 (f) Coordination and Control Mechanisms 
Main GATT Article(s) Concerned
 
 
• Article X 
 
Main Measure(s) Proposed  
 
• "Establishment of coordination and control m echanisms between customs administrations and 
the organizations involved in devisi ng ethics policies in customs services ." (Dominican Republic, 
TN/TF/W/60) 
 
Special and Differential Treatment  
 
• See reference to input on S&D by the Dominican Republic in section  F:2:a.  TN/TF/W/43/Rev.8 
 Page 35 
 
 
 Technical Assistance and Capacity Building 
 
 
• See reference to input on TA&CB by the Dominican Republic in section  F:2:a. 
 
3. Import Alerts/Rapid Alerts 
Main GATT Article(s) Concerned  
 
• Article X 
 Main Measure(s) Proposed 
 
 
• "In order to ensure that application of a system of import/rapid alert does not by itself create a 
barrier to trade, it should be imposed all across a customs union only if uniform standards are 
applied by all of its member states.  
 
A system of import/rapid alert should not be applied w ith a view to, or with the effect of, creating 
unnecessary obstacles to internationa l trade. For this purpose, application of import/rapid alert 
systems shall not be more trade restrictive than necessary to pursue a legitimate objective, taking 
account of the risks that non-fulfilment would create.  
 A notification against a country/exporter under a system of import/rapid alert restricting or 
prohibiting imports shall not be issued unless it has been established on the basis of positive 
evidence that imports from the country/expor ter concerned have not fulfilled the prescribed 
objective standards. 
 
A notification issued under a system of import/rapid 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 mann er. Circumstances giving rise to import/ rapid 
alert would be deemed to no longer exist if [x] successive consignments imported from the 
country/exporter concerned, after the import/rapid alert has been issued, fulfil the prescribed 
objective standards.   The speed and standard of publicity of denotification of such alert shall be of the same level as its 
issuance. Termination of an import/rapid alert shal l be made through a public notice to be issued 
no later than two weeks after a decision has b een taken to terminate the import/rapid alert ." 
(India, TN/TF/W/78) 
 
4. Detention  
Main GATT Article(s) Concerned
 
 
• Article X 
 Main Measure(s) Proposed 
 
 
• "When goods are detained for inspection by cu stoms or any other authority, there should be a 
mechanism to inform the importer regarding such detention ." (India, TN/TF/W/78)  
 
   TN/TF/W/43/Rev.8 
Page 36  
 
Suggested Approach/Means
 
 
• "This can be done through different methods like i ssuance of a detention memo to the importer or 
his authorized agent or by having an on-line system of indicating the status of clearance of a 
consignment ." (India, TN/TF/W/78) 
 
5. Test Procedures 
Main GATT Article(s) Concerned  
 
• Article X 
 
Main Measure(s) Proposed  
 
• ".... each Member should allow importers or exporters a right of a second confirmatory test of a 
sample where the first test result has given an adverse finding. A clear procedure be laid down 
for such confirmatory test including a validated test method and a list of accredited laboratories 
be published where confirmatory tests can be carri ed out. For a customs union, the results of a 
confirmatory test carried out in one member state of a customs union should be valid and 
acceptable in all other member states of the customs union ". (India, TN/TF/W/78) 
 
G. FEES AND CHARGES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. General Disciplines on Fees/Charges Imposed on  or in Connection with Importation and 
Exportation 
(a) Specific Parameters for Fees/Charges 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Establish specific parameters for fees charge d by Members under Article VIII of GATT 1994 ." 
(United States, TN/TF/W/14) 
 
• Establish disciplines for GATT Article VIII-related fees and charges applying to "all fees and 
charges imposed by customs authorities or by any other government body (including tasks 
undertaken on their behalf) on or in connecti on with importation or exportation, or as a 
condition for importation or exporta tion, to the extent not already covered by other WTO Articles 
and Agreements ." (European Communities and Australia, TN/TF/W/23) 
 
• Ensure that (i) " the service provided is related to the goods  in question (ii) fees and charges refer 
to the approximate cost of the service provided (iii) fees and charges (...) [are] not (...) calculated 
on an ad valorem basis ; (iv) administrative or operational costs not constituting a service 
associated with the treatment of imports or exports (...) [are] not (...) imposed on such imports or 
exports (v) [there is] non-discrimination  in the design and application of fees and charges . 
(European Communities and Australia, TN/TF/W/23)  
 
• Calculate the approximate cost of services rendere d by breaking down costs into (i) direct costs 
(in the sense of costs directly related to the sp ecific services rendered, including labour, materials, 
equipment and utilities) and (ii) indirect costs (consisting of costs incurred that are not directly  TN/TF/W/43/Rev.8 
 Page 37 
 
 
related, but are nonetheless attributable to the specific services rendered (e.g., costs of supporting 
labour, equipment, and office rent). (Chinese Taipei, TN/TF/W/25)  
 
• "Establishment of objective criteria for the applic ation of fees and charges by Members to import 
and export operations ." (Peru, TN/TF/W/30)  
 
• "Services should be directly related to the goods being imported or  exported, and fees and 
charges should be related to the approximate cost of the services rendered.  Members should 
agree to prohibit that such services be calculated on an ad valorem basis . The establishment of a 
register of all services connected with im port and export operations would increase the 
transparency and predictability of trade.  The register would cover the objectives, criteria and 
administrative costs of such servic es and be subject to periodic review. " (Chile, TN/TF/W/70)  
 
• "Fees and charges6 are only imposed for services provided in  direct connection with the specific 
importation or exportation in question.  
 
Fees and charges do not exceed the approxim ate cost of the service provided. 
 Fees and charges are not calculat ed on an ad valorem basis. 
 
Fees and charges are not imposed with  respect to consular services.  
 New or amended fees and charges are not imposed  until information on them is published and 
made readily available. " (European Communities, Hong Kong China, Korea and Switzerland, 
TN/TF/W/94) 
 
• See also reference in Egypt's national experience paper TN/TF/W/75.  
 
Suggested Approach/Means  
 
• "A table for analyzing relevant costs would be helpful ." (Chinese Taipei, TN/TF/W/25) 
 
Special and Differential Treatment  
 
• "Examine the question of whether appropriate transition mechanism would be necessary to 
address particular needs ." (United States, TN/TF/W/14) 
 
• "In some cases, developing and least-developed countries may require an appropriate transition 
mechanism to allow for the design and implemen tation of a new structure for fees and charges " 
(European Communities, Hong Kong China, Korea and Switzerland, TN/TF/W/94) 
 
• See reference to input on S&D by Chile in section A:3:a. 
 
Technical Assistance and Capacity Building  
 
• "To the extent that least-developed countries and possibly other Members would seek advice on 
the design and implementation of new fee struct ures, the EC would be prepared to consider 
                                                      
6 The scope of all specific proposals set out in TN/TF/W/94 is determined as follows: " The provisions 
apply to all fees and charges impo sed by customs authorities or by any other government body, including tasks 
undertaken on their behalf, on or in connection with importation or exportation, or as a condition for 
importation or exportation ." 
 TN/TF/W/43/Rev.8 
Page 38  
 
favourably such requests for assistance.  Furt hermore, international organizations and Members 
have relevant experience that could be used ." (European Communities and Australia, 
TN/TF/W/23) 
 
• "Developed countries and international organizati ons with relevant experience can respond to 
requests for technical assistance ." (European Communities, Hong Kong China, Korea and 
Switzerland, TN/TF/W/94) 
 
• See also reference to input on TA&CB by Peru in section A:1. 
 (b) Publication/Notification of Fees/Charges 
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Publish  [Article VIII-related] fees on the Internet and notify the WTO within a specified number 
of days in advance of implementation ." (United States, TN/TF/W/14)  
 
• "Publication of fees and charges imposed on or in connection with impor tation or exportation ..."  
(Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17) 
 
• "Publication of fees connected with importa tion and exportation increases the transparency and 
predictability of trade.  Members should publish on the Internet and notify to the WTO all import- 
and export-related fees..."  (Chile, TN/TF/W/70) 
 
• "Information on fees and charges is published. The information includes the reason for the fee or 
charge (i.e. service provided), the responsible authority, the fees and charges that will be 
applied, and when and how payment is made. The information is made readily available to all 
interested parties and Members are informed of where this information is available.  
 
An adequate time period is accorded between the publication of information on new or amended 
fees and charges and their entry into force except  when justified by legitimate public policy 
objectives ." (European Communities, Hong Kong China, Korea and Switzerland, TN/TF/W/94) 
 
• See also reference in Egypt's national experience paper TN/TF/W/75. 
 
• See also input in TN/TF/W/96 as reflected in section A1. 
 
Special and Differential Treatment  
 
• See reference to input on S&D by the US in section G:1:a, by Chile in A:3:a and by the EC, Hong 
Kong, China, Korea and Switzerland in G:1:b.  
 
• "... granting a transition period in accordance with developing Members’ implementation 
capacity or support/assistance based on coordinatio n among relevant international organizations 
(IMF, OECD, UNCTAD, WCO and World Bank) may be taken into consideration.  In addition, providing opportunities to consult the implem entation capacities of developing Members together 
with experts from relevant international organizatio ns may be useful measures for Members to 
consider ." (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17)  
  TN/TF/W/43/Rev.8 
 Page 39 
 
 
(c) Prohibition of Collection of Unpublished Fees and Charges 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• "... ban the collection of the unpublicized fees and charges ..." (Japan, Mongolia, Chinese Taipei, 
Pakistan and Peru, TN/TF/W/8) 
 
• "... prohibiting the collection of unpublished fees and charges " (Japan, Mongolia, Peru and 
Chinese Taipei, TN/TF/W/17)  
 
• Members should " prohibit the use of [all import- and export-related fees] that have not been duly 
published and notified " (Chile, TN/TF/W/70)  
 
• See also reference in Egypt's national experience paper TN/TF/W/75.  
 
Special and Differential Treatment  
 
• See reference to input on S&D by Japan, Mongolia, Chinese Taipei, Pakistan and Peru in section 
G:1:b. 
  
(d) Periodic Review of Fees/Charges 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Periodic review of the appropriateness of the amount and the number of fees and charges 
imposed on or in connection w ith importation and exportation "  (Japan, Mongolia, Peru and 
Chinese Taipei, TN/TF/W17).  See also section H:1:b, first bullet .   
 
• "Periodical reviews of the levels of fees and charge s imposed on or in connection with  import 
and export should also be conducted, for example, at least once every three years ". (Chinese 
Taipei, TN/TF/W/25)  
 
• "Each Member should review its fees, charges,  formalities and requirements at reasonable and 
regular intervals. " (Hong Kong, China, TN/TF/W/31) S ee also section H:1:b, second bullet.  
 
• "Each Member periodically reviews its fees and charg es to ensure that they are in line with WTO 
commitments and with a view to consolidat ing them and reducing their number and diversity ." 
(European Communities, Hong Kong China, Korea and Switzerland, TN/TF/W/94)  
 
• See also the proposal by Chile listed in section G:1:a.  
 
• See also reference in Egypt's national experience paper TN/TF/W/75.  
 
 
 TN/TF/W/43/Rev.8 
Page 40  
 
Suggested Approach/Means
 
 
• "In such a review, the concern ed Member should take into acc ount relevant new information, 
new business practices, and adoption of modern techniques and new technology. " (...) " It is not 
possible to define a rigid standard period of tim e for the intervals, having regard to different 
circumstances of different Members and measures ." (...)  "... the proposed review mechanism 
does not affect Members’ rights and obligations  under the existing paragraph 2 of Article VIII ." 
(Hong Kong, China, TN/TF/W/31) 
 
Special and Differential Treatment  
 
• See reference to input on S&D by Japan, Mongolia , Chinese Taipei, Pakistan and Peru as well as 
by the European Communities, Hong Kong, China,  Korea and Switzerland as reflected in section 
G:1:b. 
 
• See also reference to input on S&D by Hong Kong, China in section H:1:b,  second bullet.  
  
(e) Automated Payment 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Automated payment of duties and other fees and charges ." (Peru, TN/TF/W/30) 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by Peru in section A:1. 
 
2. Reduction/Minimization of the Number and Diversity of Fees and Charges 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "A requirement for Members to review, and if n ecessary, consolidate or reduce the number and 
diversity of their fees and charges.  All remai ning fees and charges must be notified or made 
publicly and easily available, together with the justification for them.  There should be an 
adequate time period between the publication of ne w or amended fees or charges and their entry 
into force."  (European Communities and Australia, TN/TF/W/23) 
 
• "A requirement to establish a list of permissible fees and charges " (European Communities and 
Australia, TN/TF/W/23) 
 
• "... Members could  (...) look at practical ways to minimize fees and formalities " based on the 
notification of the documentation and entry systems they currently implement or have in 
preparation. (New Zealand, TN/TF/W/24) 
  TN/TF/W/43/Rev.8 
 Page 41 
 
 
• "Any fees, charges, formalities or requirements re ferred to in Article VIII of GATT 1994 should 
not be maintained if the circumstances or objec tives giving rise to their adoption no longer exist 
or if the circumstances or objectives can be  addressed in a less trade restrictive manner ." (Hong 
Kong China, TN/TF/W31) See also section H:1:b, third bullet. 
 Built-in Exception(s)/Flexibility
 
 
• Consolidation and reduction of the number  of diversity of fees and charges " if necessary ". 
(European Communities and Australia, TN/TF/W/23) 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the EC and Australia in section G:1.  
 
H. FORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. Disciplines on Formalities/Procedures  and Data/Documentation Requirements 
Connected with Importation and Exportation 
(a) Non-discrimination  
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Non-discrimination in the design, application an d effect of export and import procedures and 
formalities imposed on the goods of all Members.  (European Communities, TN/TF/W/46). 
Applies also to section K (release and clearance of goods). 
 
• "A commitment to non-discrimination in terms of  requirements and procedures applicable to like 
products irrespective of their modes of transportation ." (European Communities, TN/TF/W/46) 
 
Built-in Exception(s)/Flexibility  
 
• "The principle of non-discrimination should not of course interfere with Me mbers' rights to treat 
consignments differently according to  objective risk assessment criteria ." (European 
Communities, TN/TF/W/46) 
 Special and Differential Treatment
 
 
• Commitments implying resources, notably those regarding " simplified procedures that are easiest 
to apply via automated systems, as well as those proposals that presuppose broader customs 
reform  should not apply until such time as the Member in question is in a position to implement 
them, a principle recognized in the negotiating moda lities.  It is therefore proposed that least-
developed countries be exempted from such prov isions until such time as they are able to 
implement them, and that in the meantime technica l assistance should be directed to helping them 
build up the necessary domestic capacities.  Developed-country Members and intergovernmental 
organizations should commit to the provision of su ch technical assistance in the manner set out 
below.  Some of the commitments suggested in  this paper will take time to implement. For 
example, reviewing legislation or aligning doc uments and data requirements to international 
norms can in some cases be a lengthy pro cess.  Introducing simplified procedures for goods 
release presupposes some re-formulation of cu stoms processes and training of officials. TN/TF/W/43/Rev.8 
Page 42  
 
Introducing an authorized trader system also n eeds time as Members have to determine what 
system best suits their trade patterns and then prep are the necessary rules.  In many cases these 
reforms, and therefore potentially assistance, need to go ahead in tandem.  Transitional periods 
should be available to enable developing countri es to implement specific commitments in a 
progressive or staged manner.  These could be  based on each Member’s individual needs and 
situation, or generalized, but should be linked to any reform or modernization programme under 
way in a Member as well as to technical assist ance programming.  More general commitments on 
transparency, non-discrimination, the avoidance of unnecessary barriers, and any other 
commitments that do not imply many resources,  should however be implemented immediately ." 
(European Communities, TN/TF/W/46) 
 
Technical Assistance and Capacity Building
 
 
• Improved provision and coordination of assistance based on the following arrangements: 
"Members should signal readiness to increase the level and quality of technical assistance for 
trade facilitation.  Where competing requests for a ssistance are made, priority should be given to 
those countries whose needs are objectively the greatest and which have demonstrated clear 
commitment to carrying out simplification measu res.  Where a Member, as part of its 
development aid, is providing trade-related tec hnical assistance to another Member it should, if 
requested by that other Member, as far as possi ble include in such assistance trade facilitation 
support . (...)  The WTO and other organizations (the World Bank, WCO, UNCTAD, and others) 
should, well in advance of the implementation of  the results of the negotiations, establish and 
operate jointly a platform for international co operation and coordination of technical assistance 
in the field of trade facilitation, bringi ng together donor Members and recipient Members, 
regional groupings, as well as other intergovernme ntal organizations with a role to play (e.g., 
OECD, UN regional economic commissions etc.).   (...) A role could be provided too for national 
and international trade federations in such transparency and coordination efforts  (...) The 
platform should not duplicate the activities of existing coordination mechanisms, such as the 
WTO/OECD DAC database on technical assistance, but coordinate with them and use such 
instruments to help it fulfil its functions.  The pl atform must also not detract from but support 
coordination and cooperation on the ground in recipient countries  (...).  This platform should be 
set up once the scope of the future trade facilitatio n provisions is clearer.  The first and most 
important task of the platform could be to ta ke stock of individual Members’ trade facilitation 
needs in relation to the provisions emerging, making full use of existing diagnostic tools and assessments, and then help to identify, with dono rs, what kind of technical assistance, if any, 
would be needed to support implementation, and within what kind of timeframes.  It would also 
be important early on to develop a common understanding on the appropriate sequencing of 
assistance for implementation, given that some  trade facilitation measures – e.g., review and 
simplification of regulations – needs to take pl ace before other measures.  On this basis 
individual developing-country members would then be in a better position to determine what kind 
of transitional periods may be necessary in ord er to implement the results of the negotiations ". 
(European Communities, TN/TF/W/46) 
 (b) Periodic Review of Formalities/Procedures and Requirements 
Main GATT Article(s) Concerned
 
 
• Article VIII 
  
 
   TN/TF/W/43/Rev.8 
 Page 43 
 
 
Main Measure(s) Proposed  
 
• "Periodically review import and export form alities and import/export documentation 
requirements, based on comments from the private sectors and other parties ." (Japan, Mongolia, 
Peru and Chinese Taipei, TN/TF/W/17) 
 
• "Each Member should review its fees, charges,  formalities and requirements at reasonable and 
regular intervals.  In such a review, the con cerned Member should take into account relevant 
new information, new business practices,  and adoption of modern techniques and new 
technology. " (Hong Kong, China, TN/TF/W/31) 
 
• "Periodic Review.  A provision whereby Members  should no longer maintain a procedure or 
requirement if the circumstances giving rise to its introduction no longer exist or if the changed 
circumstances or objectives can be addressed in a less trade restrictive manner ." (European 
Communities, TN/TF/W/46). Applies also to  section K (release and clearance of goods). 
 
• See also reference in Egypt's national experience paper TN/TF/W/75. 
 
Suggested Approach/Means  
 
• "It is not possible to define a rigid standard p eriod of time for the intervals, having regard to 
different circumstances of d ifferent Members and measures ." (...) ".... the proposed review 
mechanism does not affect Members’ rights and obligations under the existing paragraph 2 of 
Article VIII ." (Hong Kong, China, TN/TF/W/31) 
  
Special and Differential Treatment  
 
• "Some Members may not be able to review all of  their formalities and requirements instantly (…)  
A reasonable period of time may be provided to enable Members to comp lete the first review ." 
(Hong Kong, China, TN/TF/W/31)  
 
• See also references to input on S&D by Japan, Mongolia, Peru and Chinese Taipei in section 
G:1:b, and by the European Communities in section H:1:a.  
 Technical Assistance and Capacity Building
 
 
• See reference to input on TA&CB by the Eu ropean Communities listed in section H:1:a. 
 
(c) Reduction/Limitation of Formalities/Proce dures and Data/Documentation Requirements 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Limit import and export formalities and import/expor t documentation requirements to the least 
trade restrictiveness level " (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17) 
 
• "... agree to more precise, operationally effect ive provisions on minimizing excessive 
documentation " (New Zealand, TN/TF/W/24) 
 TN/TF/W/43/Rev.8 
Page 44  
 
• "(i) Members should minimise the incidence and comp lexity of import and export formalities and 
decrease and simplify import and export documenta tion requirements to ensure that such 
formalities and requirements are no more administr atively burdensome or trade restrictive than 
absolutely necessary to achieve their legitimate objectives and are applied in an efficient 
manner ". "(ii) Any fees, charges, formalities or requirem ents referred to in Article VIII of GATT 
1994 should not be maintained if the circumstances or objectives giving rise to their adoption no 
longer exist or if the circumstances or objecti ves can be addressed in a less trade restrictive 
manner."  (Hong Kong, China, TN/TF/W/31) 
 
• "... simplifying and reducing the documentation and data requirements to the necessary 
minimum, consistent with the need to enforce legitimate policy objectives ". (...) ".... the contents 
of the requirements for goods declarations should (...) be set out in national legislation ". (New 
Zealand, Norway and Switzerland, TN/TF/W36).  See also their related proposal in section I:1. 
 
• "Avoidance of unnecessary barriers to  trade in the design, application and effect of import and 
export procedures, and in particular to ensure t hat such procedures do not unduly slow down the 
movement or release of goods.  This would be done by ensuring that import and export 
procedures shall not be more trade restrict ive than necessary to fulfil legitimate objectives. " 
(European Communities, TN/TF/W/46).  Appli es also to section K (release and clearance of 
goods). 
 
• "Commitment by Members to simplify and reduce documentation and data requirements to the 
absolute minimum  (...)" (European Communities, TN/TF/W/46) 
 
• See also the proposal by Chile, Korea, Norway and Switzerland, TN/TF/W/85.  
 
• See also reference in Egypt's national experience paper TN/TF/W/75. 
 
Suggested Approach/Means  
 
• "Conduct examination and inspection after receiving application without delay as well as take 
other relevant actions including returning necessary documents to traders without delay, with a 
view to further expedite the movement of goods ." (Japan, Mongolia, Peru and Chinese Taipei, 
TN/TF/W/17) 
 
• " ... notify the documentation and entry systems currently  implemented or in preparation.  Based 
on this information, Members could then look at practical ways to minimize fees and formalities. " 
"... it might be appropriate to consider a menu  of various steps to reduce excessive 
documentation requirements ". (New Zealand, TN/TF/W/24) 
 
• "The first benchmark comprises a necessity test (in terms of administrative burden brought by, 
and trade restrictiveness of, the measures) and a balance against reasonableness (having regard 
to the need for measures to achieve certain le gitimate objectives, e.g.  implementation of 
international conventions, other than those falli ng within exceptions already provided for under 
GATT) with regard to the objectives of applying  the formalities and requirements.  The second 
benchmark is to ensure that measures are applie d efficiently so as to  reduce transaction costs 
and processing time for traders, if not for the authoriti es." Institution of a necessity test for those 
fees and formalities. "  Clearly, if the circumstances or obj ectives giving rise to the adoption of a 
measure no longer exist, the measure should not be continued.  Even if such circumstances or 
objectives still exist, the measure should not be c ontinued if the circumstances or objectives can 
be addressed in a less trade restrictive manner.  In  this latter case, the measure may simply be 
abolished, or a simplified or more trade facilitating measure may be more suitable. " (Hong 
Kong, China, TN/TF/W/31)  TN/TF/W/43/Rev.8 
 Page 45 
 
 
 Built-in Exception(s)/Flexibility 
 
 
• Simplification and reduction of  documentation and data requirements to the necessary minimum 
"consistent with the need to enforce legitimate policy objectives ", with " Such objectives 
include[ing], inter alia, the assessment and co llection of duties and taxes, the compilation of 
statistics, ensuring conformity with SPS and TB T requirements, and the application of Customs 
law." (New Zealand, Norway and Switzerland, TN/TF/W/36) 
 
• Simplification and reduction of data  and documentation requirements " consistent with the need to 
enforce legitimate policies ..." (European Communities, TN/TF/W/46) 
 
Special and Differential Treatment  
 
• "The idea of a menu of options is specifically designed to provide flexibility for members given 
the variation in their capacity to implement.  In addition, developing-country Members could be 
given additional time to implement such measures ."  (New Zealand, TN/TF/W/24)  
 
• See also references to input on S&D by Japan, Mongolia, Peru and Chinese Taipei in section 
G:1:b, and by the European Communities in section H:1:a.  
 
Technical Assistance and Capacity Building  
 
• "This proposal is designed to allow a better asses sment of Members' curren t ability to implement 
new requirements for minimizing documentation.  Depending on the detail of any menu of steps, 
in some cases technical assistance and capacity building may be necessary to help individual 
developing country Members to introduce such measures ".  (New Zealand, TN/TF/W/24) 
 
• "Technical assistance may be required both from international and regional agencies (…) as 
well as on a bilateral level ". (New Zealand, Norway and Switzerland, TN/TF/W/36) 
 
• See also reference to input on TA&CB by th e European Communities in section H:1:a. 
 
(d) Use of International Standards 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Use of international standards to the extent po ssible, where other international organizations 
already have set up international standards, with a view to minimizing the incidence and 
complexity of import and export formalities " and to " decreasing and simplifying import and 
export documentation requirements. " (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17) 
 
• Harmonizing and standardizi ng document formats, using 'aligned documents'  with the same size 
paper and common items of information set out in  the same relative position in each form, such 
as the UN Layout Key for Trade Documents (Korea, TN/TF/W/18) 
 
• "Recommendation to accede to the conventions administered by the World Customs Organization 
(WCO) which seek to harmonize and simplify customs procedures, in particular the International 
Convention on the Simplification and Harmoni zation of Customs Procedures (Kyoto TN/TF/W/43/Rev.8 
Page 46  
 
Convention), the Convention on Temporary Admi ssion (Istanbul Convention) and the Brussels 
Convention on Nomenclature for the Classification of Goods in Customs Tariffs, inter alia, which 
include mechanisms for the progressive adoption of  commitments, selectivity as regards the 
inclusion of regulations and the possibility of reservations ". (Peru, TN/TF/W/30) 
 
• "... use of international standards as a basis  for documentation and data requirements (...). The 
development or use of already existing stan dardized formats on documentation should be 
considered". " Whenever possible the number of documents required should be reduced to a level 
that is the "least restrictive" to trade "  (New Zealand, Norway and Switzerland, TN/TF/W/36) 
 
• " (...) development and adoption of common interna tional trade requirements and procedures. 
(...)  In order to reach a set of common forms and electronic documents, the harmonization of 
import documents and the data required for release of goods using existing international 
standards under the WTO Customs Va luation Agreement, the HS Convention, the UN Layout Key 
Guidelines and the WCO Kyoto Convention etc., is  essential.  The United Nations Layout Key 
(…) and UneDocs (…) would be most convenient since substantial progress has been achieved 
on them. While standardizing customs procedu res, defining the work process is essential for 
eliminating the unnecessary and repetitive procedures. (…)"  (Turkey, TN/TF/W/45)  
 
• "Use of relevant International Standards and Instruments.  Members should agree to use 
international standards and instruments as the basis for their import and export procedures and 
requirements  (...)" (European Communities, TN/TF/W/46).  Applies also to section K (release 
and clearance of goods). 
 
• "... use international standards as a basis for documentation and data requirements (both for 
format and content of documents and data )." (European Communities, TN/TF/W/46)  
 
• "Progressive implementation of simplified and sta ndardized import and export procedures, based 
on international standards and instruments, including the WCO Kyoto Convention. " (European 
Communities, TN/TF/W/46) 
 
• "(…) Encourage the use of international stand ards, guidelines, or recommendations by all 
Members ." (TN/TF/W/62) 
 
• "(…) alternative options for approaching th[e] issu e [of use of standardized documents] [are]: (i) 
Reference to relevant international organiza tions that have developed standardized documents, 
for example, WCO and UN including UNCTAD. (ii) An obligation to use documents that are 
aligned with the UN Layout Key.7 (iii) Reference to a bank of standard documents run by a 
relevant international organization which Members must draw from. (iv) A list of standard 
documents that must be used. " (New Zealand, Norway and Switzerland, TN/TF/W/67) 
 
• "... standardize and reduce the amount of documentation and information required for import 
and export operations ." (Chile, TN/TF/W/70) 
 
• Common elements of earlier proposals on the matter: " Use of international standards and 
instruments8 as the basis for: national/regional im port, export and transit procedures; the 
alignment of national/regional trade document form ats such as the UN Layout Key or UNeDocs; 
                                                      
7 The UN Layout Key is by far the most widespread basis for standard documents.  Since 1985 the UN 
Layout Key has become an ISO standard (6422). 
8 Reference have been made to international C onventions and Agreements (e.g., Revised Kyoto 
Convention, HS Convention, UN Layou t Key, UN/CEFACT Recommendations). 
  TN/TF/W/43/Rev.8 
 Page 47 
 
 
the alignment of national/regional data elemen ts in trade documents; electronic exchange of 
trade data by using inter alia UN/EDIFACT. " (Chile, Korea, Norway and Switzerland, 
TN/TF/W/85) 
 Suggested Approach/Means
 
 
• "It is important to take due account of the relevant work of other relevant international 
organizations " in that area (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17)  
 
• To standardize the format and layout of documents, " first there should be a standard list of data 
which are collected by governments; and standardi zed classifications and names for these data. 
The WCO Customs Data Model can serve such function ". (Korea, TN/TF/W/18) 
 
• An example of existing standardized formats on documentation suggested for use is the UN 
Layout Key for Trade Documents, which is  the basis for trade documents such as " the European 
Union's Single Administrative Document, the Dangerous Goods Declaration (UNECE), GSP 
(General System of Preference) Certificates (U NCTAD), Certificate of Origin (revised Kyoto 
Convention), Goods Declaration for Export (revised Kyoto Convention), Standard Bill of Lading (International Chamber of Shipping), etc.  Wher e the information already exists in such a 
standard document, there should be no need to require additional documentation containing the 
same information ."  (New Zealand, Norway, Switzerland, TN/TF/W/36) 
 
• " (…)  it will be helpful if Members define their cu stoms work process with a flow chart in the 
official website of their customs authorities (…) ".  The flow charts could then be used  "to design 
software that will require a step-by-step approach to finalize the customs procedures. " (Turkey, 
TN/TF/W/45)   
 
• "... The data set developed within the WCO data model, UN EDIFACT (UN Electronic Data 
Interchange for Administration, Commerce and Tr ansport) and the UN Layout Key could be 
identified as basic reference points/standards  [for using international standards as a basis for 
documentation and data requirements] (...), and WTO Members may wish to identify others ." 
(European Communities, TN/TF/W/46) 
 
• " (…) consider establishing a long-term mechanism, in  the form of either a committee, a working 
group, a task force, annual periodic meeting or any other appropriate structure , or even 
recourse to an existing mechanism …" whose functions " might include, but would not be limited 
to" the encouragement for all Members to u se international standards, guidelines, or 
recommendations. (Chinese Taipei, TN/TF/W/62) 
 
• Three " approaches " with respect to the methodology on " how to implement a requirement to use 
international standards9 and possible exceptions that Members deem necessary ", with the " level 
of specificity in respect of concrete standards de pend[ing] on the choice of approach. A general 
obligation to use international standards where they exist, with some limited exceptions. These 
exceptions could either be decided in the Agreement itself or at a national level, but in the latter 
case some guidance has to be given concerning the use of exceptions10. A reference to the 
relevant international organisations that have developed international standards such as 
International Maritime Organisation, Internationa l Civil Aviation or Standards developed based 
                                                      
9As to the question of where to introduce a requirement to use international standards, including 
exceptions, the general point of departure is that they should be used whenever relevant and feasible for import, export and transit procedures. Where international standard s are not appropriate, the use of regional standards 
could be explored.  This is not further addressed in this submission. 
10 An example can be found in th e TBT agreement, see in particular Articles 2.2 and 2.4. TN/TF/W/43/Rev.8 
Page 48  
 
on the UN Layout Key.11 A reference to prov isions in other international Agreements
12. In this 
case a mechanism should deal with obsolete, and new standards. (Why: because it is not the 
WTO which will develop any standard, but the speci alised international organisations. The WTO 
will just look at them )." (Chile, Korea, Norway and Switzerland, TN/TF/W/85) 
 
Built-in Exception(s)/Flexibility  
 
• Use of international standards "... to the extent possible ..." (Japan, Mongolia, Chinese Taipei and 
Peru, TN/TF/W/17) 
 
• Reduction of the required documents to the least-trade restrictive level " whenever possible" (New  
Zealand, Norway and Switzerland, TN/TF/W/36) 
 
• ".... except where such international standards would be  an ineffective or inappropriate means to 
fulfil the legitimate objectives sought ." (European Communities, TN/TF/W/46)  
 
• "(…) the use of standardized documents should, of  course, not stop Members from enforcing 
legitimate policy objectives. In fact, the range of existing standardized  documents that are 
available already provide for significant flexi bility for Members to achieve these legitimate 
objectives ." (New Zealand, Norway and Switzerland, TN/TF/W/67)  
 
• "The issue of exceptions in ord er to enforce legitimate policy objectives should be addressed once 
the implementation requirements become clearer ." (Chile, Korea, Norway and Switzerland, 
TN/TF/W/85)  
 
Special and Differential Treatment  
 
• "To devise differential implemen tation schedule taking into account Members’ capacities and 
stage of development. Temporary partial app lication of commitments is also an option ." (Chile, 
Korea, Norway and Switzerland, TN/TF/W/85) 
 
• See references to input on S&D by Japan, Mongo lia, Chinese Taipei and Peru in section G:1:b,  
by the European Communities in section H:1:a, and by Chile in A:3:a.. 
 Technical Assistance and Capacity Building
 
 
• "... may require Members to review  their current documentation requirements and customs 
procedures.  (...)  In these cases, assistance by relevant in ternational agencies, such as the WCO 
and the World Bank, especially those of the least-developed countries, may be warranted ". 
(Korea TN/TF/W18) 
 
• "We recognize that for [certain]  developing countries technical assistance could be needed"  (New 
Zealand, Norway and Switzerland, TN/TF/W/67) 
 
• "Each country should assess whether and which in ternational standards they currently use, and, 
if a particular standard is not used, identify n eeds and priorities in this regard. Technical 
assistance shall be targeted to the implementation of the particular obligation. Special needs of 
LDCs should be addressed ." (Chile, Korea, Norway and Switzerland, TN/TF/W/85) 
 
                                                      
11 An example can be found in the SPS Agreement, Annex A, paragraph 3. 
12 Many examples can be found  in the TRIPS Agreement.  TN/TF/W/43/Rev.8 
 Page 49 
 
 
• See also references to input on TA&CB by  New Zealand, Norway and Switzerland in 
section H:1:c, and by the European Communities in section H:1:a. 
 
(e) Uniform Customs Code 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Introduction by each WTO Member, or customs union (between two or more Members), of a 
uniform customs code or aligned customs legisl ation, as well as a single import and export 
declaration, administrative message or data set ." (European Communities, TN/TF/W/46) 
 
Special and Differential Treatment  
 
• See references to input on S&D by the European Communities in section H:1:a. 
 
Technical Assistance and Capacity Building  
 
• See references to input on TA&CB by the European Communities in section H:1:a.   
 
(f) Acceptance of Commercially Available Information and of Copies 
Main GATT Article(s) Concerned  
 
• Article VIII 
 Main Measure(s) Proposed
 
 
• "Acceptance of required documents in copies to the extent possible (...) especially in cases where 
multiple authorities are involved or where docum ents are required to conduct other procedures ." 
(Japan, Mongolia, Chinese Taipei and Peru, TN/TF/W/17) 
 
• "Except for some justifiable cases, customs authorities should be able to forego certain 
documentation requirements whenever the relevant in formation (e.g., name of the buyer, seller, 
country of origin, quantity and description of the goods, and their estimated value) is already 
available in the context of the commercial trans action.  Especially, if customs authorities operate 
electronic information exchange systems, the accep tance of commercially available information 
may significantly reduce traders' documentation burden without making addi tional demands on 
customs resources.  Commercially available inform ation includes information, which is included 
in business-to-business transactions such as bills of lading or commercial invoices.  Accepting 
copies of documents in lieu of originals for import and export can also greatly streamline the 
customs process.  Customs can, if necessary, always  request the original documents at a later 
time". (Korea, TN/TF/W/18) 
 
• "If or when automatization is put in place, in cases where physical docu mentation are required 
under manual procedures, the Customs s hould normally accept copies and not only 
accept/request originals of documents, except in cl early defined circumstances.  With automated 
transmission of documents it is always difficult,  if not impossible, to identify an original 
document if it is printed ou t or a photocopy is made ". (New Zealand, Norway and Switzerland, 
TN/TF/W/36) TN/TF/W/43/Rev.8 
Page 50  
 
 
• "... acceptance of copies of certain documents used in import and export formalities ... " (Turkey, 
TN/TF/W/45) 
 
• "... identify cases in which copies and not original s of documents are accepted. Simplification 
could also be served by permitting the acceptan ce routinely of relevant-commercially available 
information." (European Communities, TN/TF/W/46) 
 
• "Proposed elements on which substantive discussion has taken place in the NGTF: 
 
Customs and other border agencies shall require only those documents necessary to permit 
control of the operation and to en sure that all requirements relating to the application of relevant 
law have been complied with.   
While recognising the necessity of requesting origi nal documents of items subject to legislative 
control, Members are encouraged to accept c opies of documents as part of documentation 
requirements, in particular a) commercial documents  (invoices, bills of lading, etc.); and b) where 
a government agency already holds the origi nal and multiple authorities are involved.  
 
Customs and other border agencies are enc ouraged, where appropriate, to use relevant 
information already available in the context  of commercial transactions (e.g. quantity and 
description of the goods) as a means of fo regoing certain documentation requirements. 
 In cases where Goods declarations and other supporting documents are lodged electronically and 
authenticated by electronic signatures or electr onic procedures, no other original of these 
documents shall be requested.  
 Proposed elements on which substantive discu ssion has not yet taken place in the NGTF: 
Customs and other border agencies are encour aged, where appropriate, to allow supporting 
documents not to be presented provided they ar e held available by the declarant, requisite 
information is provided about the documents and the documents are available for a specific 
period.  The Customs shall not require a translation of the particulars of supporting documents, except 
when necessary to permit processi ng of the Goods declaration ." (Hong Kong China, Korea and 
Switzerland, TN/TF/W/92) 
 Suggested Approach/Means
 
 
• "Electronic documents which are authenticated by electronic signatures or other electronic 
means will help to identify and ver ify documents presented electronically ". (New Zealand, 
Norway and Switzerland, TN/TF/W/36) 
 Built-in Exception(s)/Flexibility 
 
 
• "...to the extent possible ... " (Japan, Mongolia, Chinese Taipei and Peru, TN/TF/W/17) 
 
• "... except in some justifiable cases ..." (Korea, TN/TF/W/18) 
• "... except in clearly de fined circumstances " (New Zealand, Norway and Switzerland, 
TN/TF/W/36) 
  TN/TF/W/43/Rev.8 
 Page 51 
 
 
 Special and Differential Treatment 
 
 
• "Progressive implementation where needed ." (Hong Kong China, Korea and Switzerland, 
TN/TF/W/92) 
 
• See references to input on S&D by Japan, Mongo lia, Chinese Taipei and Peru in section G:1:b, 
and by the European Communities in section H:1:a. 
 Technical Assistance and Capacity Building 
 
 
• "Experience sharing among Members on the use of copies and commercially available 
information. " (Hong Kong China, Korea and Switzerland, TN/TF/W/92) 
 
• See references to input on TA&CB by the European Communities in section H:1:a. 
 (g) Automation  
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Automation of customs and other agency import/ex port procedures, with the possibility of 
electronic submission of customs and other decl arations, and automated payment of duties and 
other fees and charges " (Peru, TN/TF/W/30) 
 
• "Automated and Electronic Data Interchange (E DI) based electronic systems should be 
introduced to replace paper-based procedures across customs and ultimately all other agencies 
involved in import and export administration ." (Turkey, TN/TF/W/45)   
 
Technical Assistance and Capacity Building  
• See reference to input on TA&CB by Peru in section A:1.  
 
(h) Single Window/One-Time Submission 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Introduction of procedures for allowing one-tim e submission of import or export documentation 
to one authority (...) (including coordinating the timing and place of physical inspections among 
the relevant authorities to the extent possible) ". (Japan, Mongolia, Chinese Taipei and Peru,  
TN/TF/W/17) 
 
• "Acceptance of single documentary submission of  import or export docum entation requirements 
in cases of repeated transactions of same produc ts; Exemption of documentary submissions for 
each importation or exportation should be permitted ". (Japan, Mongolia, Chinese Taipei and 
Peru,  TN/TF/W/17) TN/TF/W/43/Rev.8 
Page 52  
 
 
• "... Members should establish a 'single window', wh ich would act as a clearinghouse for all 
documents and data submission" so that traders would need "to submit data only once on the basis of streamlined document formats" with the 'single window' agency administrating all 
information on the document " (Korea, TN/TF/W/18) 
 
• "Recommendation to establish a single-window mec hanism at borders or ports with efficient 
computer back-up " (Peru, TN/TF/W/30) 
 
• "... efforts toward the one-stop service cleara nce/release facilities through inter-agency 
coordination, plus remote filing and loca l clearance facilitates, are crucial. "  (...) "... should 
consider whether rules could be developed to en sure that the activities and requirements of all 
agencies present at borders are coordinated in a manner designed to facilitate trade. " (...)  " An 
agreement on trade facilitation may cover provis ions on a Single Window approach whereby 
Members gradually undert ake necessary measures. " (Turkey, TN/TF/W/45) 
 
• "Progressive implementation of the principle of a single, one-time presentation to one agency, 
normally the customs, of all documentation and data requirements for export or import, subject 
to any exceptions to be identified ." (European Communities, TN/TF/W/46) 
 
• "The use by Members of an electronic 'single wind ow' for submitting, once only and to a single 
authority, all documentation and data relating to import/export procedures is highly important 
for the smooth running of trade, since it incr eases inter-agency coordination, allows more 
efficient use of public and private resou rces, and enhances the performance of government 
agencies."  (Chile, TN/TF/W/70) 
 
• "All documentation and data requirements for exportation and importation are submitted, one 
time only, to a single entry point and distributed to all the relevant authorities. 
 
Coordination is endeavoured among the relevant authorities in introducing a single window/one-
time submission environment. 
A single window does not necessarily imply the im plementation and use of high-tech information 
and communication technology (ICT), although facilitation can be enhanced if relevant ICT 
technologies are identified and adopted.13" (Chile, EC, Japan, Korea, Mongolia and Singapore, 
TN/TF/W/100) 
• See also references to input by Canada in TN/TF/W/20 (as reflected in section J:1), by Singapore 
(TN/TF/W/58), by Thailand (TN/TF/W/61), by Egypt (TN/TF/W/69) and by ASEAN 
(TN/TF/W/105). 
 Suggested Approach/Means
 
 
• "Goods could then be released from the border and customs control as quickly as possible on the 
basis of presentation and acceptance of appropriate documents and data.  Also, making maximum use of a data set, across various border agencies of a country, would be useful.  This 
approach also lends itself readily to electroni c technology by setting up a computer system 
interface with other agencies." (Turkey, TN/TF/W/45) 
 
  
                                                     
 
13 Recommendations and Guidelines on Establishing a Single Window, Recommendation No. 33, 
UN/CEFFACT, July 2005.  TN/TF/W/43/Rev.8 
 Page 53 
 
 
 Built-in Exception(s)/Flexibility 
 
 
• Coordination of physical inspections among relevant agencies " ... to the extent possible ... " 
(Japan, Mongolia, Chinese Taipei and Peru, TN/TF/W/17) 
 
• "Exemption of documentary submissions for ea ch importation or exportation should be 
permitted ". (Japan, Mongolia, Chinese Ta ipei and Peru, TN/TF/W/17) 
 
• Goods released from border and customs control " as quickly as possible "... . Single Window 
approach whereby Members " gradually " undertake necessary measures. (Turkey, TN/TF/W/45) 
 
• "Progressive " implementation of the principle of  a single, one-time presentation of 
documentation and data to one agency " subject to any exceptions to be identified ." "This should 
be a best endeavour provision and the commitm ent would be to making progressive efforts, 
rather than to any fixed deadline ." "Flexibility will be needed – especially for some developing 
countries...  " (European Communities, TN/TF/W/46) 
 
Special and Differential Treatment  
 
• "...developing countries may require a longer p eriod of time to institute these measures ." (Korea,  
TN/TF/W/18) 
 
• See references to input on S&D by Japan, Mongo lia, Chinese Taipei and Peru in section G:1:b, 
by the European Communities in section H:1:a, and by Chile in A:3:a. 
 Technical Assistance and Capacity Building 
 
 
• "... the operation of a 'single window' (....) may require training of their officials.  International 
organizations may hold training sessions for officials  from the less experienced Members.  These 
training sessions should include short seminars to familiarize officials with key concepts; and 
appropriate apprenticeships where officials from  less experienced Members can work at the 
agencies of the more experienced Members and gain practical experience.  As the deepening of 
human capital requires time, developing countri es may require a longer period of time to 
institute these measures.  Individual Members may have roles to play in the aforesaid training 
sessions as well ."  (Korea, TN/TF/W/18) 
 
• See also references to input on TA&CB by Peru in section A:1, and by the EC in section H:1:a. 
 
(i) Elimination of Pre-Shipment Inspection 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Elimination of Pre-Shipment Inspection Arrangements. " (European Communities, TN/TF/W/46) 
 
• "Developed-country Members shall eliminate any re quirements for the mandatory use of pre-
shipment inspections from the ent ry into force of this commitment.  
 TN/TF/W/43/Rev.8 
Page 54  
 
Developing-country Members shall eliminate any re quirements for the mandatory use of pre-
shipment inspections not later than [X] years from  the entry into force of this commitment.  
 Least-developed countries shall eliminate any  requirements for the mandatory use of pre-
shipment inspections not later than [Y] years from  the entry into force of this commitment.  
 
During the above transition periods, no new pre-sh ipment inspection arrangements shall be 
introduced or applied.   During the above transition periods, Members sha ll ensure that pre-shipment inspection 
companies, acting on their behalf or employed  by them, comply, where relevant, with the 
commitments in the field of Trade Facilitation. " (European Communities and Chinese Taipei, 
TN/TF/W/90) 
 Suggested Approach/Means
 
 
• "Members set a deadline for the elimination of PSI where it substitutes for functioning customs 
services, and use the time available to ensure that the domestic customs administrations become 
more fully functional and PSI progressively phased out.  The EC also suggests that during the 
transition period Members commit not to introduce new PSI arrangements ." (European 
Communities, TN/TF/W/46) 
 Special and Differential Treatment
 
 
"....there would be a need for transition periods to enable some Members still using PSI to 
undertake the requisite reforms. Extensions to  any transition period would be needed when 
Members continue to lack the requisite functioning customs service ...". (European Communities 
and Chinese Taipei, TN/TF/W/90)  
• See also reference to input on S&D by the European Communities listed in section H:1:a. 
 Technical Assistance and Capacity Building
 
 
• "Technical assistance aimed at strengthening the functioning of customs authorities will in some 
cases help to enable pre-shipment inspections to be eliminated ." (European Communities and 
Chinese Taipei, TN/TF/W/90) 
 
• See reference to input on TA&CB by the Eu ropean Communities listed in section H:1:a. 
 
(j) Phasing Out Mandatory Use of Customs Brokers 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Non-discriminatory rules should apply in respect of  licensing of customs brokers, together with 
an undertaking to phase out over time any re quirements for the mandatory use of customs 
brokers . " (European Communities, TN/TF/W/46) 
 
• "Developed-country Members shall eliminate any req uirements for the mandatory use of customs 
brokers from the entry into force of this commitment.   TN/TF/W/43/Rev.8 
 Page 55 
 
 
 
Developing-country and least-developed country Me mbers shall eliminate any requirements for 
the mandatory use of customs brokers not later th an [X] years from the en try into force of this 
commitment . 
 
No new requirements for the mandatory use of customs brokers shall be introduced or applied 
during the transition periods.  Members shall apply transparent, non-discri minatory and proportionate rules if and when 
licensing customs brokers ." (European Communities, Chinese Taipei and Switzerland, 
TN/TF/W/88) 
 Special and Differential Treatment
 
 
• "There may be a need for transition periods, notab ly to allow for the amendment of relevant 
rules ." (European Communities, Chinese Taipei and Switzerland, TN/TF/W/88) 
 
• See reference to input on S&D by the Eu ropean Communities listed in section H:1:a. 
 
Technical Assistance and Capacity Building  
 
• See reference to input on TA&CB by the Eu ropean Communities listed in section H:1:a. 
 
(k) Same Border Procedures within a Customs Union 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• ".... members of a customs union should adopt the same border procedures which should include 
adoption of same standards including specificati ons, terminologies and definitions, inspection, 
sampling and test methods, for border clearance of agriculture and food products ." (India, 
TN/TF/W/77) 
 Technical Assistance and Capacity Building
 
 
• "There may [...] be need to organize Workshops at the international level to apprise the border 
clearance officials of the requirements in force ." (India, TN/TF/W/77) 
 
(l) Testing Methods based on Specific Product Features 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• ".... testing methods should be based on specific product features and its physical state at the 
point of consumption, such as 'fresh', 'dehydrated' or 'otherwise processed' " (India, TN/TF/W/77) 
  TN/TF/W/43/Rev.8 
Page 56  
 
 Technical Assistance and Capacity Building
 
 
• See input on Technical Assistance and Capac ity Building referenced in section H:1:(k). 
 
(m) Uniform Forms and Documentation Requireme nts relating to Import Clearance within a 
Customs Union   
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "... all forms and documentation requirements relating to import clearance should be uniform for 
all members of a customs union."  (India, TN/TF/W/77) 
 Technical Assistance and Capacity Building
 
 
• See input on Technical Assistance and Capac ity Building referenced in section H:1:(k). 
 
(n) Option to Return Rejected Goods to the Exporter  
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• ".... in case of rejection of a consignment on account of failure to meet certain standards, an 
option would be first given to return the rejected goods to the exporter and only upon a failure to exercise this option within a reasonable period of  time, any other course of action, including 
destruction of goods  could be considered ." (India, TN/TF/W/77) 
 Technical Assistance and Capacity Building
 
 
• See input on Technical Assistance and Capac ity Building referenced in section H:1:(k). 
 I. C
ONSULARIZATION  
1. Prohibition of Consular Transaction Requirement 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Prohibition of requiring consular  transactions, including cons ularization-related fees and 
charges, in connection with the importation of goods ." (Uganda and the United States, 
TN/TF/W/22) 
  TN/TF/W/43/Rev.8 
 Page 57 
 
 
• "Practices such as the levying of "consular f ees" or "consular invoices" and the like should be 
discontinued ." (European Communities and Australia, TN/TF/W/23) 
 
• " .... we often hear complaints from traders about high fees for consular invoices and certificates 
charged by importing Members ." (Chinese Taipei, TN/TF/W/25) 
 
• "Members could also agree to abolish documentation requirements such as demands for consular 
invoices (...)." (New Zealand, Norway and Switzerland, TN/TF/W/36) 
 
• Elements of a commitment on consularizati on (representing a summary of common elements of 
previous proposals on the subject): " Prohibition of Requiring Consular Transactions14:  Provide 
that there will be no consular transactions, incl uding consularization-rel ated fees and charges, 
required in connection with the importation and exportation of goods ". (Uganda, United States 
and Switzerland, TN/TF/W/86) 
 Special and Differential Treatment
 
 
• "Examination could take place on whether appropriate transition mechanisms would be 
necessary for addressing particular individual need associated with an existing consularization 
requirement ." (Uganda and the United States, TF/TF/W/22) 
 Technical Assistance and Capacity Building
 
 
• An assessment should be made " whether implementation of the proposal would require technical 
assistance ". (Uganda and United States, TN/TF/W/22)  
 
• See also reference to input on TA&CB by New Zealand, Norway and Switzerland in 
section H:1:c.  
 J. B
ORDER AGENCY COORDINATION  
1. Coordination of Activities and Requirements of all Border Agencies 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "Measures could focus on the following objectives: (I) the compatibility or standardization of 
import/export data requirements of various agenc ies so as to allow importers and exporters to 
present all required data to only one border agency (...);  (II) the coordination of procedures and 
formalities, including agreements (across bord ers if necessary) that (i) ensure cooperation 
between customs authorities and other interested agencies on coordinating border controls and 
(ii) establish technical and operational measures to  regulate the functioning of integrated border 
controls (e.g., controls through a single, s hared physical infrastructure in which the 
neighbouring countries’ customs services operate side by side)."  (Canada, TN/TF/W/20) 
                                                      
14 The proposals defines "Consular Transaction" as " requirements that goods intended for export to a 
Member must first be submitted to the supervision or certif ication by the consul (or its representative or agent)  
of the importing Member in the territory of the exporti ng Member (or in a territory other than the exporting 
Member), for the purpose of obtaining consular invoices or consular visas for commercial invoices, manifests, 
shippers' export declarations, or consul "verification" of  other elements of customs documentation required in 
connection with importation such as valuation or origin ." TN/TF/W/43/Rev.8 
Page 58  
 
 
• "Establishment of border control cooperation a nd coordination mechanisms between the various 
authorities at Members' entry and exit points ". (Peru, TN/TF/W/30) 
 
• "Convergence of official cont rols in a "one-stop shop ".  Where documentary or physical 
verification of consignments by more than one agency is necessary this should be carried out at a 
single place and one time only, to the extent possible, and at hours that meet the needs of 
traders ." (European Communities, TN/TF/W/46) 
 
• Common elements of existing proposals on border agency cooperation: " Cooperation and 
coordination between authorities and agencies invo lved in border (and other import and export) 
controls to facilitate trade. 
 
Promotion of compatible impor t and export data and documentati on requirements of authorities 
and agencies involved in border controls. 
 In each Member, convergence of controls at a 'one -stop shop' with a view to establishing, to as 
great an extent as possible, a single location for one-time documentary or physical verification of consignments (where required) by all concerned authorities and agencies. 
 
In terms of cross-border coordination, cooperatio n may include, among others, the alignment of 
working hours and the development of common customs facilities ." (Canada, the EC and New 
Zealand, TN/TF/W/83) 
 
• See also Norway’s input on border agency cooperation contained in document TN/TF/W/48. 
 
Built-in Exception(s)/Flexibility  
 
• One stop-shop " to the extent possible ". (European Communities, TN/TF/W/46) 
 Special and Differential Treatment
 
 
• "Special and differential treatment provisions re flecting the specific circumstances of individual 
Members could be incorporated within commitm ents, for example through provisions for 
progressive implementation ." (Canada, TN/TF/W/20) 
 
• "Progressive implementation/transitional periods " (Canada, the EC and New Zealand, 
TN/TF/W/83) 
 
• See reference to input on S&D by the Eu ropean Communities listed in section H:1:a. 
 
Technical Assistance and Capacity Building  
 
• "Technical assistance efforts in training and admin istration of Customs can include elements 
focusing on ways to improve coordination and  reduce duplication among border agencies...."  
(Canada, TN/TF/W/20) 
 
• "Technical assistance based on needs assessment e.g., experi ence sharing among Members on 
border agency coordination including with respect  to its design and implementation as well as 
other ways to improve coordination and reduce duplication among border agencies ." (Canada, 
the EC and New Zealand, TN/TF/W/83) 
  TN/TF/W/43/Rev.8 
 Page 59 
 
 
• See also reference to input on TA&CB by Peru in section A:1, and by the European Communities 
in section H:1:a. 
 
K. RELEASE AND CLEARANCE OF GOODS  
1. Expedited/Simplified Release and Clearance of Goods 
(a) Pre-Arrival Clearance 
Main GATT Article(s) Concerned  
 
• Article VIII 
 Main Measure(s) Proposed
 
 
• "Clearance in advance of arrival enable [ing]  importers to file their entries prior to the arrival of 
merchandise at the port of entry. Importers may claim their goods immediately after importation, 
so long as they are not selected for document review or physical examination ". (Chinese Taipei, 
TN/TF/W/10) 
 
• "Introduction of procedures for accepting and exa mining documents prior to the arrival of 
goods..."  (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17).  For further elaboration on 
this proposal see TN/TF/W/53 (Japan). 
 
• Introduce and utilize pre-arrival processing (Korea, TN/TF/W/18) 
 
• "Establishment of disciplines on  (....) pre-clearance  (...) of goods. " (Peru, TN/TF/W/30) 
  
• "A commitment by each member to introdu ce simplified customs release and clearance 
procedures including the possibility of: pre-arrival processing of documentation .... " (European 
Communities, TN/TF/W/46) 
 
• "Advance processing of customs declarations increases the fluidity of trade by making goods 
ready for release on arrival in the country of destination and avoiding unnecessary delays or 
lengthy storage in customs warehouses.  The und erstanding is that there will be a pre-clearance 
procedure based on risk assessmen t and other factors which will determine whether incoming 
goods are subject to thorough, limited or no border control ." (Chile, TN/TF/W/70) 
 
• "Introduce procedures for accepting and examining documents prior to the arrival of goods. 
 
Draw on relevant international standards and pr actices as a basis for pre-arrival processing 
except when inappropriate or ineffecti ve for the legitimate objectives pursued. 15" (Chinese 
Taipei, European Communities,  Japan, Korea, Mongolia, New Zealand, Pakistan and 
Switzerland, TN/TF/W/98) 
 
• See also reference to pre-arrival systems in Turkey' submission TN/TF/W/45, page 4; and to pre-
arrival release in document TN/TF/W/69 by Egypt. 
 
Built-in Exception(s)/Flexibility  
 
                                                      
15 International standard and practice include, Standard 3.25 of the Revised Kyoto Convention, WCO 
Guidelines for the immediate releas e of consignments by Customs.  TN/TF/W/43/Rev.8 
Page 60  
 
• "... adopt these measures as soon as th ey are feasible for each Member ". (Korea, TN/TF/W/18) 
 
Special and Differential Treatment  
 
• See reference to input on S&D by the European Communities in section H:1:a, and by Chile in 
A:3:a. 
 Technical Assistance and Capacity Building
 
 
• See references to input on TA&CB by Korea in sect ion H:1:d., by Peru in section A:1, and by the 
European Communities in section H:1:a. 
 (b) Expedited Procedures for Express Shipments 
Main GATT Article(s) Concerned
 
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• "The handling of express consignments can be  simplified by using as a reference the WCO 
Customs Guidelines for Express Consignments " (Chinese Taipei, TN/TF/W/10, further elaborated 
and explained in TN/TF/W/44, recommending (a) " De minimis threshold values: Consignments 
may be divided into four categories for th e purpose of granting immediate release: (i) 
correspondence and documents without commercial valu e; (ii) low value consignments for which 
no duties and taxes are collected; (iii) low value dutiable consignments, and (iv) high value 
consignments; (b) Simplified declaration of low- value shipments:  A simplified goods declaration 
containing the necessary information required by Customs should be allowed, especially for low 
value consignments. (c) Risk management:  Cust oms are encouraged to examine suspicious 
consignments based on risk management techniques.  (d) Periodic declaration:  Customs may set 
up special procedures for authorized persons, such as periodic goods declaration, in order to 
further facilitate the release/clearance of hi gh value consignments. (e) Financial guarantees:  
Customs may institute expeditious release/clear ance procedures without payment of customs 
duties, provided operators conform to relevant  Customs requirements and provide financial 
guarantees. (f) Flexible customs hours of operation:  Customs may allow the release/clearance of 
consignments to take place outside Customs offi ces' normal business hours if the level of business 
so justifies. ") 
 
• "Provide specific expedited pro cedures for express shipments " (United States, TN/TF/W/15) 
 
• "Establishment of specific procedures applicable to express shipments in order to facilitate trade 
in these goods without interfering with customs control " (Peru, TN/TF/W/30) 
 
• "... an agreement on trade facilitation should prom ote the widespread implementation of the 
procedures of the WCO on Express Consignments " as the  "international standard procedures for 
clearance of express goods. " (Turkey, TN/TF/W/45) 
 
• Elements of a commitment on express shipments: 
 
"Expedited Procedures:  Provide for separat e and expedited customs procedures for express 
shipments, without limitation as to maximum weight or customs value of shipment. 
  TN/TF/W/43/Rev.8 
 Page 61 
 
 
Operator-Customs Arrangement:  Provide a pr ocess for each express consignment operator to 
create a mutually acceptable arrangement with Cu stoms, which provides adequate infrastructure, 
financial security, and advance information, in return for expedited Customs procedures and 
release.   
Pre-arrival processing:  Provide for submission and processing of information necessary for the 
release of an express shipment before its physical arrival. 
 Single Manifest:  Provide for the submission of a single manifest covering all goods transported in 
an express shipment, preferably through electronic means. 
 
"de minimis" treatment:  Provide that for shipme nts valued at US$200 or less, no duties or taxes 
will be assessed, and no formal entry documents will be required.  Express Clearance:  Procedures a llow clearance of express shipment s within one hour after the 
submission of the necessary customs documen ts, provided the shipment has arrived ." (United 
States, TN/TF/W/91) 
 
• See also Guatemala’s input on express shipments contained in TN/TF/W/65. 
 
Suggested Approach/Means  
 
• "... commitment to provide separate expedited proce dures, including individual elements such as 
providing for import data being submitted in advance of arrival of goods, an absence of weight 
or value restrictions on what is considered "express", the availability under normal 
circumstances to secure rapid release, and the av ailability of "de minimis" procedures for low 
value shipments ." (United States, TN/TF/W/15)  
 
Special and Differential Treatment  
 
• ".. assess appropriate needs for transition periods and develop time lines setting out elements 
needed for full implementation . (....) establish appropriate trans ition mechanisms to address 
particular needs ." (United States, TN/TF/W/15)  
 
• Elements " also to be addressed ": "Special and Differential Treatment and Technical Assistance 
elements, including: Assessments; identify indi vidual specific needs and priorities of Members; 
Assistance elements: Develop necessary administr ative process, regulations and laws; train 
customs officers, establish partnerships with priv ate sector; Explore availability and effective 
utilization of private sector assistance resources ; Deferred or temporary partial implementation 
of commitments ." (United States, TN/TF/W/91) 
 
Technical Assistance and Capacity Building  
 
• "... promising for private sector participa tion in technical assistance efforts. " (United States, 
TN/TF/W/15) 
 
• See also reference to input on TA&CB by Peru in  section A:1 and by the United States in section 
K:1:(b) above. 
 
(c) Risk Management/Analysis, Authorized Traders 
Main GATT Article(s) Concerned  
 TN/TF/W/43/Rev.8 
Page 62  
 
• Article VIII 
 
Main Measure(s) Proposed  
 
• Apply risk management techniques, minimizing cust oms interventions in the flow of legitimate 
goods (Chinese Taipei, TN/TF/W/10) 
 
• "Conduct examination and inspection based on risk management ." "... introduce simplified 
import and export formalities for authorized trade rs which have high level of compliance with 
trade related laws and regulations ." (Japan, Mongolia, Peru and Chinese Taipei, TN/TF/W/17) 
 
• Introduce and use risk assessment and management procedures (Korea, TN/TF/W/18) 
 
• "Establishment of disciplines on the app lication of risk assessment criteria ... " (Peru, 
TN/TF/W/30) 
  
• "... use of risk management techniques in customs clearance ..."  (Turkey, TN/TF/W45) 
 
• "Use of risk analysis methods based, as appropria te, on relevant international standards and 
practices . (...) In addition, it would be useful if Members were to make a commitment to introduce 
systems of authorized traders  (...)" (European Communities, TN/TF/W/46) 
 
• Use risk management and risk analysis as defined in the WCO Revised Kyoto Convention 
Guidelines. " Establishment of a risk management pla tform by adopting advanced information 
technology ." Classify enterprises " into different risk levels upon th eir compliance records with 
customs " and treat them " differently in terms of providing customs facilitation ." (China and 
Korea, TN/TF/W/49) 
 
• ".... adopt the principle that norms for authori zed trader systems shall be applied uniformly 
across a customs union and recognition of a trader as an authorized trader in one member of a 
customs union should automatically extend to  the other members of the customs union ." (India, 
TN/TF/W/77) 
 
• "... a customs union should apply, to the extent po ssible, a harmonized risk management system 
across the entire customs union so that goods ar e cleared under similar circumstances in all 
member states of a customs union ." (India, TN/TF/W/77) 
 
• "Members shall design and apply simplified import and export formalities for traders which meet 
specific criteria ('authorized traders'), prov iding in particular for more rapid release and 
clearance of consignments, a lower incidence of physical inspections, and facilitations with 
regard to duty payments, and documentation and data.  
 
The specific criteria may include traders having (1) an appropriate record of compliance with 
import and export requirements;  (2) a system of managing records to allow for necessary 
controls;  (3) financial solvency (including , where appropriate, provision of a sufficient 
security/guarantee); and  (4) an appropriate system  of security and safety standards (e.g., 
preventing unauthorized access to loading areas).   
The specific criteria shall not be designed or appl ied so as to afford or create arbitrary or 
unjustifiable discrimination or disguised restrictions on international trade.  
 Members shall use objective risk management tech niques in the assessment of any application for 
authorized trade status.  TN/TF/W/43/Rev.8 
 Page 63 
 
 
 
Traders, including small- and medium-sized en terprises, in the territories of all Members, 
including developing and least-developed countries, shall have the right to apply for authorized 
trader status. 
 
The specific criteria to qualify as an authorized  trader, along with all necessary information on 
how to apply for authorized trader status, shall be  published and made readily available to all 
interested parties.  
 
Members shall draw upon relevant international standards and instruments as a basis for 
authorized trader schemes, where such standards an d instruments exist, ex cept when they would 
be an inappropriate or ineffective means for the fulfilment of the legitimate objectives pursued ". 
(European Communities, Chinese Taipei and Switzerland, TN/TF/W/87). 
 
• "Members conduct documentary and physical examina tion based on risk management in order to 
concentrate on examination of high-risk goods and facilitate the movement of low-risk goods. 
 
Members draw on relevant international standards and practices16 as a basis for risk 
management procedures except when inappropriate or ineffective for legitimate objectives 
pursued.    
Risk management procedures are not used as, or  have the effect of creating, disguised 
discrimination and obstacles to trade ." (Chinese Taipei, Japan, Korea, Mongolia, New Zealand 
and Switzerland, TN/TF/W/99) 
• See further Chile's proposal in section K:1:a. 
 
• See also input on risk management contained in TN/TF/W/42 (Japan). 
 
Suggested Approach/Means   
 
• "Risk analysis procedures should not be used as, or have the effect of creating, disguised 
obstacles to trade. They should be objective and applied for legitimate purposes ." (...) Systems of 
authorized traders should use " transparent, objective and non-discriminatory criteria. Such 
systems should not exclude the participation of small- and medium-sized enterprises. " (European  
Communities, TN/TF/W46) 
 
• "Primary customs data including classification, valuation, origin of the goods, incorporated with 
selected data from other border agencies or trade authorities, can be gathered into the platform 
system.  The information can be shared not only  by Customs officers involved in risk management 
but also by those in relevant bor der agencies and trade authorities ." (...) " Based upon the 
collection of clearance data and other relevant  information, Customs officers at the risk 
management unit should analyze the available data and arrange for the appropriate customs 
operation accordingly.  With the purpose of exp editing Customs clearance, different treatments 
should be granted to commodities and traders classified at different risk levels ." (China and 
Korea, TN/TF/W/49) 
 Built-in Exception(s)/Flexibility 
 
 
• ".... adopt these measures as soon as they are feasible for each Member " (Korea, TN/TF/W/18) 
 
                                                      
16 International standard and practice include, Standard 6.3, 6.4 and 6.5 of the Revised Kyoto 
Convention and WCO Risk Management Guide. TN/TF/W/43/Rev.8 
Page 64  
 
• " ... risk management techniques should strike a balance between trade facilitation and border 
control requirements. " (Turkey, TN/TF/W/45) 
 
• Risk analysis methods based on relevant international standards and practices " as appropriate " 
(European Communities, TN/TF/W/46) 
 
• The categorization of enterprises into different risk levels " may be adjusted according to their 
future compliance of customs laws and regulations ." (China and Korea, TN/TF/W/49) 
 
• Application of a harmonized risk ma nagement system with a customs union  "to the extent 
possible ". (TN/TF/W/77) 
 Special and Differential Treatment 
 
 
• "Considering the difficulties that developing Me mbers may confront in implementing risk 
management, longer period and other necessary  flexibilities should be granted to these 
developing Members in the implementation of th e relevant rules that may result from the 
negotiations ." (China and Korea, TN/TF/W/49) 
 
"..... transition periods and other necessary flexib ilities should be granted where Members lack 
the capacity to implement the relevant disciplines ...." (European Communities, Chinese Taipei and 
Switzerland, TN/TF/W/87). 
 
• See also references to input S&D by the Eu ropean Communities listed in section H:1:a. 
 Technical Assistance and Support for Capacity Building
 
 
• "..with the proper technical assistance and capacity building support, developing and east-
developed countries will be able to enjoy the benefits from such measures ." (Korea, 
TN/TF/W/18) 
 
• "Members, especially developing and least-developed Members, should identify their difficulties, 
requirements and priorities in implementi ng risk management through self-assessment. 
Developed Members and relevant international organi zations should work out practical ways to 
assist these Members in this process and help develop their risk management projects. Members 
should share their useful experi ence accumulated in implementi ng risk management techniques.  
Developed Members should make special contribution in this regard ." (China and Korea, 
TN/TF/W/49) 
 
"Technical assistance and capacity building may be necessary to take reforms forward and 
address the cost concerns of developing and least-developed countries. (...)  Members, especially 
developing and least-developed Members, should con tinue to identify their needs and priorities in 
relation to authorized trader schemes. Devel oped Members and relevant international 
organizations should continue to work on practical  ways to assist these Members in this process 
and help design and implement, where required  and requested, risk management projects and 
authorized trader mechanisms ." (European Communities, Chinese Taipei and Switzerland, 
TN/TF/W/87). 
 
• See also references to input on TA&CB by Peru in section A:1, by the European Communities in 
section H:1(a) and by India in section H:1:(k). 
 
   TN/TF/W/43/Rev.8 
 Page 65 
 
 
(d) Post-Clearance Audit 
Main GATT Article(s) Concerned  
 
• Article VIII 
 
Main measure(s) proposed  
 
• "Under the post-clearance audit system, Customs may first release most of the consignments, and 
then conduct a thorough review of the documen ts of selected consignments after release ". 
(Chinese Taipei, TN/TF/W/10) 
 
• Introduce and use post-entry auditing (Korea, TN/TF/W/18).  For more information on post-
clearance audit in Korea, see TN/TF/W/55. 
 
• "Establishment of disciplines on the application of  (....) post-clearance control of goods. 
Members will be required to grant sufficient  authority to customs administration support 
institutions to safeguard the audit function and effective post-clearance control of goods ." (Peru, 
TN/TF/W/30) 
 
• "Customs should carry out necessary post-clea rance audit on the account books, vouchers, 
commercial documents, customs declaration form s and other trade-related information of 
enterprises upon the risk analysis results.  The out come of post-clearance audit should be fed 
back timely to relevant Customs officers involved in clearance procedures to take further action 
in order to ensure effective customs control ."  (China and Korea, TN/TF/W/49) 
 
• See also reference to post-arrival customs procedures by Egypt in TN/TF/W/69. 
 
Built-in Exception(s)/Flexibility  
 
• ".... adopt these measures as soon as they are feasible for each Member ". (Korea, TN/TF/W/18) 
 
Special and Differential Treatment  
 
• See reference to input on S&D by China and Korea in section K:1:c. 
 
Technical Assistance and Support for Capacity Building  
 
• See also references to input on TA&CB by Peru  in section A:1, and by China and Korea in 
section K:1:c. 
 (e) Separating Release from Clearance Procedures 
Main GATT Article(s) Concerned
 
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• "... WTO Members consider commitments on the release of goods from Customs prior to payment 
of duties in cases where a trader provides sufficient  guarantees in the form of collateral security 
or some other appropriate instrument with respect  to the ultimate payment of duties and taxes, 
under circumstances such as the following: (i) where delays are encountered in completion of TN/TF/W/43/Rev.8 
Page 66  
 
final clearance procedures (as in cases awaiti ng a decision on the correct tariff classification); 
(ii) where goods are imported to fulfil a specific pur pose and subsequently duty-paid or exported 
after use (as in cases where there is authorizat ion to import goods for "inward processing" 
without payment of duties and taxes, providing the finished goods are subsequently exported )." 
(Australia and Canada, TN/TF/W/19) 
 
• "Maintain a system by which goods may be relea sed from the custody of customs before final 
payment of duties or resolution of customs matters (such as classification or customs valuation), 
utilizing as necessary a guarantee as a surety, bond, or deposit ".  (United States, TN/TF/W/21) 
 
• "Possibility of establishing an enhanced customs clear ance system with provisions on the security 
(bonds, financial guarantees, etc.) or other form s of collateral required to ensure that the 
obligations of importers, warehouse operators or international goods carriers towards the 
customs authorities are properly discharged ".  (Peru, TN/TF/W/30) 
 
• "Release of goods from Customs prior to payment  of duties or resolution of Customs matters is 
allowed in cases where a sufficient guarantee/securi ty (e.g., cash, certified cheque, etc.) or other 
such instrument is provided by the trader. The guarantee/security presented can be for a single 
transaction or several transactions17.  
 
Rules governing guarantee systems are published and transparent.   Terms of reimbursement of guarantees are not used  as a means to raise revenue beyond duties 
payable ". (Canada, the European  Communities, Peru and Switzerland, TN/TF/W/84) 
 
• See also reference to the EC's input on release upon posting of a guarantee in section E:2. 
 Suggested Approach/Means
 
 
• "A trader who wishes to ask for the release of a given good prior to payment must post a security 
instrument with the Customs authorities.  A securi ty can be in the following forms:  cash, a 
certified cheque, a transferable bond issued by the Government or an approved financial 
institution, or a surety bond issued by an approved issuer.  Upon final determination of the 
amount of duty or char ges payable, the Customs authorities seek payment from the trader.  If the 
trader cannot and will not fulfil its obligations, the Customs authorities can obtain payment from 
the security instrument.  Bonds could be limited to a single transaction or cover several 
transactions, including importations across the customs territory (continuous bonds).  Bonds may 
also be employed for an expanded range of uses to meet a variety of import circumstances.  As an 
example, surety bonds may include such uses as  immediate clearance/delivery in the case of 
express shipments ". (Australia and Canada, TN/TF/W/19)  
 
Special and Differential Treatment  
 
• "Special and differential treatment provisions re flecting the specific circumstances and capacity 
to deliver collateral security services in indivi dual Members could be incorporated within 
commitments, for example through prov isions for deferred implementation " (Australia and 
Canada, TN/TF/W/19) 
 
                                                      
17 Upon final determination of Customs matters (e.g., Customs value, origin and tariff classification), 
Customs authorities seek payment from the trader. If  the trader cannot or does not fulfill its Customs 
obligations, Customs authorities would obtain payment from the security instrument. 
  TN/TF/W/43/Rev.8 
 Page 67 
 
 
• "Diagnostic tools should be utilized to assess the unique situation of each individual Member 
regarding implementation of the proposed commitm ent.  Such an undertaking can identify needs 
and priorities, and lead to appropr iate and workable transition periods combined with assistance 
targeted at individual situations ". (United States, TN/TF/W/21) 
 
• "Deferred implementation/transitional periods wher e needed (e.g., to allo w for the establishment 
of a functioning guarantee system)."  (Canada, the European Communities, Peru and Switzerland, 
TN/TF/W/84) 
 Technical Assistance and Capacity Building
 
 
• "Technical assistance efforts in training and admin istration of Customs can include elements 
focusing on ways to improve revenue collection and enforcement of Customs laws, including 
through systems allowing for colla teral or monetary securities ". (Australia and Canada, 
TN/TF/W/19) 
 
• "Technical assistance based on needs assessment (e.g., ways to improve revenue collection, 
enforcement of Customs laws, establishment of guarantee systems )". (Canada, the European 
Communities, Peru and Switzerland, TN/TF/W/84) 
 
• See also reference to input on TA&CB by Peru in section A:1. 
 
(f) Other Measures to Simplify Customs Release and Clearance 
Main GATT Article(s) Concerned  
 
• Article VIII  
 Main Measure(s) Proposed
 
 
• "... rapid  release procedures based, for example, on th e submission of a simplified document and 
mechanism for post-release reconciliation of  documentation and duties payable; the  possibility 
of customs clearance or relevant export contro l at an importer's or exporter's premises; and the 
possibility of periodical audit and duty payment  rather than duty payment on the basis of 
individual transactions."  (European Communities, TN/TF/W/46) 
 
• "Traders to be able to make use of a mechani sm for release of goods with post-release 
reconciliation of documentation and duties payable (e.g., release of goods on the basis of a 
provisional or incomplete goods declaration in  cases where, for reasons deemed valid by 
customs, the information is not fully availabl e to make the goods declaration). The design and 
application of the mechanism is based on risk management principles.  
 
Traders to be able to make periodical declara tions and duty payment (as opposed to a separate 
duty payment for each transaction).   
• Traders to be able to have clearance procedures  completed at their premises subject to 
conditions based on risk manageme nt and resource constraints ." (Canada, the European 
Communities, Peru and Switzerland, TN/TF/W/84) 
 
Special and Differential Treatment  
 
• "Deferred implementation/transitional periods wh ere needed. Temporary partial application of 
commitments ." (Canada, the European Communities, Peru and Switzerland, TN/TF/W/84) TN/TF/W/43/Rev.8 
Page 68  
 
 
• See reference to input on S&D by the Eu ropean Communities listed in section H:1:a. 
 
Technical Assistance and Capacity Building  
 
• "Technical assistance based on needs assessment (e.g., training  of personnel and financial 
systems)."  (Canada, the European Communities, Peru and Switzerland, TN/TF/W/84) 
 
• See reference to input on TA&CB by the Eu ropean Communities listed in section H:1:a. 
 
2. Establishment and Publication of Av erage Release and Clearance Times 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• Publication of " standard processing period for major trade procedures " (Japan, Mongolia, 
Chinese Taipei, Pakistan and Peru, TN/TF/W/8) 
 
• "Members establish and make publicly availabl e the average time taken for clearing and 
releasing of goods "  (Korea, TN/TF/W/18) 
 
• "Establishment of a time limit for customs release ..." (Turkey, TN/TF/W/45) 
 
• "... each Member would  establish and agree progressively to reduce its domestic standard 
processing times for goods release and clearance, based on a common standard such as the 
WCO Time Release Study. (...) Publication of standard processing times would ensure that such 
times are in the first place established,  and then efforts made to reduce them ." (European 
Communities, TN/TF/W/46) 
 
• "Each Member calculates and publishes its own average time for release of goods on a periodic 
basis, based on a common standard such as the WCO Time Release Study.  
 
Members continuously endeavour to reduce the average release time. 
For legitimate objectives, Members retain the right to delay the release of goods. " (Chinese 
Taipei, European Communities, Japan, Korea, Mongolia, TN/TF/W/101)  
• See also the reference to EC proposal TN/TF/W/ 6 in section A.1., first bullet, element (vii). 
 
Suggested Approach/Means  
 
• "Through the WCO Time Release Study: Guide to Measure the Time Required for the Release of 
Goods, the WCO has guidelines in place to help (...) measure the time required for releasing and 
clearing of goods. (...) WTO Members may agree to make such measurements public. (...) 
Members may agree to a provision that, in case s where the release takes  longer than the average 
time, traders would have the right to ask the customs authority the reason why the processing 
time for their goods is longer ." (Korea, TN/TF/W/18) 
 
• "... the WCO Time Release Study can be utilized ." (Turkey, TN/TF/W/45) 
  TN/TF/W/43/Rev.8 
 Page 69 
 
 
Built-in Exception(s)/Flexibility  
 
• "If there are irregularities in shipment or exc eptional circumstances occur, Members would still 
retain the right to delay clearing of goods ".  (Korea, TN/TF/W/18) 
 
• "... the variable durations of conformity assessme nt tests and special conditions at the border, 
which pose outstanding security risks, should be taken into consideration in declaring release 
time standards ." (Turkey, TN/TF/W/45) 
 Special and Differential Treatment
 
 
• See reference to input on S&D by the European Communities listed in section H:1:a 
 Technical Assistance and Capacity Building
 
 
• See reference to input on TA&CB by the Eu ropean Communities listed in section H:1:a. 
 
L. TARIFF CLASSIFICATION  
1. Objective Criteria for Tariff Classification 
Main GATT Article(s) Concerned  
 
• Articles VIII and X 
 
Main Measure(s) Proposed  
 
• Require objective criteria for the tariff classification of goods. (New Zealand, TN/TF/W/24) 
 
• "Requirement to apply objective criteria for tariff classification of goods ." (European 
Communities, TN/TF/W/46) 
 
• "Key elements of existing proposals for a commitm ent to provide objective tariff classification 
decisions (...) 
  
      Requirement to apply criteria for the tariff cla ssification of goods so that  such classifications are 
not arbitrary or unjustifiable and do not constitute a disguised restriction on international trade.  
 
The uniform application by WTO Members of the World Customs Organization's Harmonised Commodity Description and Coding System ("HS  Convention") for all trade is a means of 
achieving the requirement above.  Tariff classifica tions pursuant to the HS Convention would be 
presumed to comply with that requirement. " (New Zealand, TN/TF/W/111)  
 
Suggested Approach/Means
 
 
• "... requiring the use of objective tests, and (...) requiring Members to adopt the World Customs 
Organization's Convention on the Harmonized Comm odity Description and Coding System ('the 
HS Convention')  "... establish criteria that classification d ecisions and any necessary tests should 
satisfy, such as objectivity, scientific basis, wide acceptance and impartiality ." (New Zealand, 
TN/TF/W/24)  
 
• "This could be achieved through the use for all tr ade by all Members of the WCO HS Convention 
(...)." (European Communities, TN/TF/W/46) TN/TF/W/43/Rev.8 
Page 70  
 
 
Built-in Exception(s)/Flexibility
 
 
• Application of an objective test only " where it is otherwise not possible to accurately determine 
the classification of a product ." (New Zealand, TN/TF/W/24)  
 
Special and Differential Treatment  
 
• "For developing-country Members, especially least- developed countries, there may be a need for 
transition periods to allow for the amendment of relevant rules and to allow for capacity 
constraints to be addressed, for example through training customs officials on how to apply the 
HS Convention.  Technical assistance and capacity building may be needed.  
 
Developed countries and international organizatio ns (including the WCO, the World Bank, 
UNCTAD) can respond to requests for technical assistance ." (New Zealand, TN/TF/W/111)  
 
• See reference to input on S&D by the European Communities listed in section H:1:a  
 Technical Assistance and Capacity Building
 
 
• "For those Members implementing [the HS Convention] for the first time, esp ecially LDCs, some 
technical assistance may be needed ." (New Zealand, TN/TF/W/24)  
 
• See also reference to input on TA&CB by the European Communities listed in section H:1:a  
 
M. MATTERS RELATING TO GOODS TRANSIT  
1. Non-Discrimination and Policy Objectives 
(a) Strengthened Non-discrimination  
Main GATT Article(s) Concerned  
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Ensuring non-discrimination between modes of trans port used for transit of goods, the origin or 
destination of goods in transit, carriers of goods  in transit, the route chosen and the particulars 
of the goods themselves.  This is without p rejudice to the commitmen ts in force involving 
landlocked Members.  Transit Members are enc ouraged to provide landlocked developing 
Members with national treatment."  (Bolivia, Moldova, Mongolia, Paraguay, Kyrgyz Republic 
and Japan, TN/TF/W/28) 
 
• "Ensure non-discrimination between means of trans port, between carriers and between types of 
consignment in relation to transit procedures, in cluding with regard to fixed installations which 
themselves are capable of moving goods, such as pipelines ." (European Communities and 
Paraguay, TN/TF/W/35) 
 
• "The objective of the proposal is to strengthen the principle of non-discrimination stated in 
Article V, in order to prevent the application of trade laws that limit the free transit of goods and 
means of transport among Members due to non- commercial reasons.  Nowadays, this sensibly 
affects the trade of many WTO Members. (…) In light of the above, Cuba considers that, even  TN/TF/W/43/Rev.8 
 Page 71 
 
 
when paragraph 2 of Article V of the GATT is clear regarding the obligation of non-
discrimination in the freedom of transit, this provision should be stre ngthened by adding a new 
paragraph with the following text:  "The Cont racting Parties shall not apply discriminatory 
measures to goods in transit, as well as vessels or  other means of transport of other contracting 
parties for non-commercial reasons.  This does not  exclude the right to recourse to the exceptions 
already established in the WTO agreements. "  (Cuba, TN/TF/W/64) 
 
• "National treatment: With respect to all laws, regulations, requirements, procedures and fees and 
charges, including transportation charges, affecting the internal passage of traffic in transit across 
the territory of a Member, without prejudice to th e legitimate customs cont rol and supervision of 
goods in transit, Members s hall accord to traffic in transit to or from the territory of any Member, 
treatment no less favourable than that acco rded to domestic goods, exports and imports, and 
their movement. " (Armenia, Canada, European Communiti es, Japan, Kyrgyz Republic, Mongolia, 
New Zealand and the Republic of Moldova, TN/TF/W/79)   
 Suggested Approach/Means
 
 
• "Any restrictions, controls or requirements must  pursue a legitimate public policy objective, be 
proportionate and be applied uniformly ". (European Communities and Paraguay, TN/TF/W/35) 
 Built-in Exception(s)/Flexibility
 
 
• "(…) Members must preserve their right to im plement appropriately and justifiably the 
exceptions included in Articles XXX and XXI of the GATT, but they cannot appeal to them 
without justified reason."  (Cuba, TN/TF/W/64)  
 
Special and Differential Treatment  
 
• "... granting a transition period in accordance with developing Members' implementation 
capacity or support/assistance based on th e coordination among relevant international 
organizations (IMF, OECD, UNCTAD, WCO and World Bank) may be taken into consideration. In addition, enabling developing Members to c onsult the implementation capacities together with 
experts from relevant international organizations  may be useful meas ures for Members to 
consider ". (Bolivia, Moldova, Mongolia, Paraguay,  Kyrgyz Republic and Japan, TN/TF/W/28)
18 
 
• "..... take fully into account the prin ciple of special and differential treatment in the results of the 
negotiations and to make such treatm ent precise, effective and operational ." (European 
Communities and Paraguay, TN/TF/W/35)19 
 
• "Members must establish precise, effective and operational special and differential treatment 
which relates the extent and timing of entering into commitments to im plementation capacities. 
For potentially resource demanding commitments, such as those concerning bonded transport 
regimes and authorized trader schemes, special and differential treatment, for example in the 
form of transition periods, or even specific exemp tions until capacity exist s, would probably be 
required for some developing countries, notably the LDCs, and other countries in need, notably 
small low-income economies in transition. This ma y be in conjunction with technical assistance 
and capacity building as a means to obt ain requisite implementation capacity ." (Armenia, 
                                                      
18 This reference to S&D treatment is meant to appl y to all transit-related measures proposed by those 
countries and is only listed here to avoid unnecessary repetition.   
19 This reference to S&D treatment is meant to appl y to all transit-related measures proposed by those 
countries and is only listed here to avoid unnecessary repetition.  TN/TF/W/43/Rev.8 
Page 72  
 
Canada, European Communities, Japan, Kyrgyz Republic, Mongolia, New Zealand Paraguay and 
the Republic of Moldova, TN/TF/W/79) 
 Technical Assistance and Capacity Building 
 
 
• "...the following suggestions could be taken into  account, based on the collaborative efforts 
among relevant international organizations, including the IMF, OECD, UNCTAD, WCO and the 
World Bank : (i) Improving measures to ensure impartial implementation of provisions and 
procedures in force;  (ii) Improving border operations and cooperating to fight against illicit 
trade; (iii) Exchanging experiences on techniques to im prove the control of bulk cargoes;  (iv) 
Conducting studies on transit related conditions with the aim of finding a way to minimize transit 
costs;  and  (iv) Transferring technology and info rmation to reduce the costs.  (Bolivia, Moldova, 
Mongolia, Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28)20 
 
• "The provision of technical assistance and support for capacity building is likely to be necessary 
for some developing countries to implemen t some of the above proposed commitments " 
(European Communities and Paraguay, TN/TF/W/35)21 
 (b) Legitimate Policy Objectives  
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• " .... legitimate public policy goals, related for example  to national security, health, safety and the 
environment, must obviously not be compromised  in any way.  In this respect, the exceptions 
provided for in GATT Article XX and XXI are fully applicable and relevant and should therefore 
be kept in view ."  (European Communities and Paraguay, TN/TF/W/35) 
 
• "Members recognize that the legitimate public po licy objectives set out in GATT Articles XX and 
XXI, including in relation to national security, hea lth, safety and the environment, shall not be 
compromised in any way. To that end, Me mbers recognize that the general and security 
exceptions provided for in GATT Articles XX and XXI shall be fully applicable. Members 
recognize that arbitrary or unjustifiable discriminati on or disguised restrictions on international 
trade must not be applied to traffic in transit ." (Armenia, Canada, European Communities, Japan, 
Kyrgyz Republic, Mongolia, New Zealand and the Republic of Moldova, TN/TF/W/79) 
 For suggestions on Special and Differential Tr eatment and Technical Assistance and Capacity 
Building, see also references in section M:I:(a).  2.  Disciplines on Fees and Charges 
(a) Publication of Fees and Charges and Prohibition of Unpublished ones  
Main GATT Article(s) Concerned
 
 
• Article V 
                                                      
20 This reference to TA&CB treatment is meant to apply to all transit-related measures proposed by 
those countries and will only be listed here to avoid unnecessary repetition.   
21 This reference to TA&CB treatment is meant to apply to all transit-related measures proposed by 
those countries and is only listed here to avoid unnecessary repetition.   TN/TF/W/43/Rev.8 
 Page 73 
 
 
Main Measure(s) Proposed  
 
• "... publication and broad diffusion of fees and c harges imposed in respect of transit and 
prohibiting the collection of fees and charges with no legal basis ". (Bolivia, Moldova, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "A number of proposals already submitted (...), including with regard to the publication of 
information and requirements for predictability (....) are relevant and should apply to transit ." 
(European Communities and Paraguay, TN/TF/W/35) 
 
• "Members shall publish information on all fees and  charges imposed on or in connection with 
transit, or as a condition for tr ansit, including transportation charges, ('transit fees and charges') 
along with their justification and basis.  (...) Members shall accord an adequate time period 
between the publication of information on ne w or amended transit fees and charges and their 
entry into force except when ju stified by legitimate public policy objectives. In no event will new 
or amended transit fees and charges, which are more burdensome than those previously applied, 
enter into force until information on them is published and made readily available ." (Armenia, 
Canada, European Communities,  Japan, Kyrgyz Republic, Mongolia, New Zealand and the 
Republic of Moldova, TN/TF/W/79) 
 
Suggested Approach/Means  
 
• "Officials in charge must exhibit the legal in strument by which these fees and charges are 
imposed, when requested by a user. " (Bolivia, Moldova, Mongolia, Paraguay, Kyrgyz Republic 
and Japan, TN/TF/W/28) 
 
• "Members shall make this information readily ava ilable to all interested parties and inform other 
Members of where this information is available " (Armenia, Canada, European Communities, 
Japan, Kyrgyz Republic, Mongolia, New Zealand and the Republic of Moldova, TN/TF/W/79) 
 For suggestions on Special and Differential Tr eatment and Technical Assistance and Capacity 
Building, see references in section M:I:(a). 
 (b) Periodic Review of Fees and Charges 
Main GATT Article(s) Concerned
 
 
• Article V 
 Main Measure(s) Proposed
 
 
• "Periodic self-review of the appropriateness of the amount and the number of fees and charges 
imposed in connection with transit ."  (Bolivia, Moldova, Mongolia, Paraguay, Kyrgyz Republic 
and Japan, TN/TF/W/28) 
 
• "Each Member shall periodically review its transit fees and charges to ensure that they are in 
line with WTO commitments and with a view to consolidating them and reducing their number 
and diversity. " (Armenia, Canada, European Communiti es, Japan, Kyrgyz Republic, Mongolia, 
New Zealand and the Republic of Moldova, TN/TF/W/79) 
 TN/TF/W/43/Rev.8 
Page 74  
 
Suggested Approach/Means
 
 
• "For this purpose, a permanent review me chanism, such as a commission formed by 
representatives of the sectors in volved, could be encouraged ". (Bolivia, Moldova, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 For suggestions on Special and Differential Tr eatment and Technical Assistance and Capacity 
Building, see references in section M:I:(a). 
 
(c) More Effective Disciplines on Charges for Transit – Reduction/Elimination  
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Agree on more effective GATT Article V disciplines  on charges for transit.  Proposals already 
submitted to the Negotiating Group in relation to GATT Article VIII rules on fees and charges 
could be a basis for elaborating parallel prov isions on charges for transit.  Members could 
consider how to ensure that all char ges for transit are effectively covered ." (European 
Communities and Paraguay, TN/TF/W/35) 
 
• "... the objective remains the elimination of transit fees and charges, where it cannot be 
associated to services rendered . (...)" Ensure, " through appropriate measures that rules 
regarding transit and connected activ ities are executed in accordance with the mandate.  This is 
particularly accurate in relation with the l evy of unpublished new or modified fees and charges 
pertaining to transit ." (Paraguay, Rwanda and Switzerland,  TN/TF/W/39, listed in the "Common 
Features" section of their proposal) 
 
• "Transit should not be subject to fe es or charges that are not strictly related to transport costs or 
services rendered.  Any fee or charge that is not related to the above could constitute a disguised 
barrier to trade.  Trade will become more pr edictable and transparent if Members agree to 
implement a public register of all administrative costs and transport charges involved in transit 
and fees for services rendered.  Service fees should not be established on a ad valorem basis ." 
(Chile, TN/TF/W/70) 
 
• "Members shall exempt traffic in transit from customs duties, transit duties and other fees and 
charges, except transit fees and charges that are commensurate with the cost of services 
rendered. Any transit fees and charges shall:  Be reasonable, having regard to the conditions of 
transit; Not be charged with respect to consul ar services; Only be charged for transit services 
related to the specific transit movement in qu estion; Not exceed the approximate cost of the 
transit service provided; Not be calculated on an ad valorem basis. " (Armenia, Canada, 
European Communities, Japan, Kyrgyz Republic , Mongolia, New Zealand and the Republic of 
Moldova, TN/TF/W/79) 
 
Suggested Approach/Means  
 
• "Coordination platforms also play an important ro le in ensuring through appropriate measures 
that rules regarding transit and connected activ ities are executed in accordance with the 
mandate ". (Paraguay, Rwanda and Switzerland, TN/TF/W/39, "Common Features" section)  TN/TF/W/43/Rev.8 
 Page 75 
 
 
 Special and Differential Treatment
 
 
• "The extent and the timing of entering into commitm ents shall be related to the implementation 
capacities of developing and least-developed Members .22" (Paraguay, Rwanda and Switzerland, 
TN/TF/W/39) 
 
• See also reference on S&D by Chile in section A: 3:a and by Armenia, Canada, the EC, Japan, the 
Kyrgyz Republic, Mongolia, New Zealand,  Paraguay and the Republic of Moldova 
(TN/TF/W/79) in section M:1:a. 
 
Technical Assistance and Capacity Building  
 
• "The implementation of these proposals will, in many cases require that technical and financial 
assistance be extended to developing countries, most especially the least developed of them ..." 
(...) "... Switzerland will make every effort to ensure suppor t and assistance directly related to the 
nature and the scope of the commitments on order to allow implementation.  (....) The modalities 
and funding for such technical assi stance needs to be further explored .23" (Paraguay, Rwanda and 
Switzerland, TN/TF/W/39.)  
 
For additional suggestions on Special and Differe ntial Treatment and Te chnical Assistance and 
Capacity Building, see also references in section M:I:(a).  (d) Periodic Exchange Between Neighbouring Authorities 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Periodic meeting of neighbouring authorities w ith the aim to discuss new fees and charges 
imposed in connection with transit as well as thei r modification, prior to their entering into 
force ." (Bolivia, Moldova, Mongolia, Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
3. Disciplines on Transit Formalities and Documentation Requirements   
(a) Publication 
Main GATT Article(s) Concerned  
 
• Article V 
 
Main Measure(s) Proposed  
 
• "All laws, regulations, requirements and procedures on or in connection with transit, or as a 
condition for transit ('transit formalities and doc umentation requirements'), along with their 
justification and basis, shall be made public. Members shall make this information readily 
available to all interested parties and inform other Members of where this information is 
                                                      
22 This reference to S&D treatment is meant to appl y to all transit-related measures proposed by those 
countries and is only listed here to avoid unnecessary repetition. 
23 This reference to TA&CB treatment is meant to apply to all transit-related measures proposed by 
those countries and is only listed here to avoid unnecessary repetition. TN/TF/W/43/Rev.8 
Page 76  
 
available. Members shall accord an adequate tim e period between the publication of new or 
amended transit formalities and documentation requirements and their entry into force except where justified by legitimate public policy objec tives. Members shall periodically publish the 
average time for release of traffic in transit at ma in points of entry and exit using tools such as 
the WCO Time Release Study ." (Armenia, Canada, European  Communities, Japan, Kyrgyz 
Republic, Mongolia, New Zealand and the Republic of Moldova, TN/TF/W/79) 
 For suggestions on Special and Differential Tr eatment and Technical Assistance and Capacity 
Building, see references in section M:I:(a).  
(b) Periodic Review 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Periodically self-review transit formalities [and] transit documentation requirements  based on 
comments from the private sector and other parties. " (Bolivia, Moldova, Mongolia, Paraguay, 
Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• Members " be obliged to review their transit procedu res to ensure that border requirements for 
goods in transit are minimized as much as possible " (Korea, TN/TF/W/34) 
 
• "Members shall periodically review their transit formalities and documentation requirements to 
ensure that they are in line with WTO commitm ents and with a view to consolidating and 
reducing their impact on trade. Such reviews shall allow for the participation of all interested 
parties and, as appropriate, may be held at a bilateral, regional or international level ." 
(Armenia, Canada, European Communities, Japan , Kyrgyz Republic, Mongolia, New Zealand 
and the Republic of Moldova, TN/TF/W/79) 
 Suggested Approach/Means
 
 
• "... Members may consider reducing documentary and data requirements for goods in transit.  In 
particular, Members may use a commercial or tr ansport document (e.g., commercial invoice, 
packing list, etc.) as the descriptive part of the goods declaration.   The commercial or transport 
document may even be accepted as the goods declaration for the consignment concerned.   Such 
usage of commercial or transport document is  recommended in the Revised Kyoto Convention ". 
(Korea, TN/TF/W/34) 
 Build-In Exception(s)/Flexibility
 
 
• Minimize border requirements for transiting goods " as much as possible " (Korea, TN/TF/W/34) 
 Technical Assistance and Capacity Building
 
 
• To allow for the required review of document ary requirements and fees for transiting goods, 
"assistance from appropriate international organi zations, notably the WCO, could be helpful and 
appropriate, and such organizations may also prese nt best practices that developing countries 
can easily adopt and introduce. " (Korea, TN/TF/W/34). 
  TN/TF/W/43/Rev.8 
 Page 77 
 
 
For additional suggestions on Technical Assistance  and Capacity Building as well as on Special and 
Differential Treatment, see references in section M:I:(a).  (c) Reduction/Simplification 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Maintain reasonable transit formalities, [and]  transit documentation requirements with a view 
to minimizing unnecessary delays or restrictions on traffic in transit ." (Bolivia, Moldova, 
Mongolia, Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "Simplification of customs formalities and increased use of electronic and interconnection media 
for the inspection of goods upon entry to, at subsequent stops within, and on exit from a customs 
territory  .... ". (Peru, TN/TF/W/30) 
 
• "Simplify and standardize documentation, data requirements and procedures applied to goods 
and means of transport in transit.  A number of proposals already subm itted to the Negotiating 
Group, notably in relation to GATT Article V III, are relevant.  These include pre-arrival 
processing of transit documents, the use of commer cially available information and data, risk 
management, authorized trader schemes, the estab lishment of "single windows", and time release 
measures ."  (European Communities and Paraguay, TN/TF/W/35) 
 
• "Simplified procedures for authorized traders. (...) Development and implementation of 
automated and internationally standardized procedures for the receipt and submission of 
information on goods, means of transport and persons  prior to their arrival at the border post to 
enable in-advance selection and risk a ssessment by the competent authorities ". "Special 
procedures for transit that consist of separat e physical lines for border crossing and simplified 
border formalities " (Paraguay, Rwanda and Switzerla nd, TN/TF/W/39, "Common features" 
section) 
 
• "Members shall ensure that traffic in transit through their territory is not subject to any 
unnecessary delays, restrictions, inspections or controls. Transit formalities and documentation 
requirements shall be reasonable having regard to  the conditions of transit, applied uniformly 
and be not more trade restrictive than necessary to achieve the legitimate public policy objective pursued. For traffic in transit,  Members shall provide for: Th e processing of transit documents 
and data prior to the arrival of the transiting cons ignment; The use by traders of commercially 
available information, documents and data wherever possible, including as part of transit 
declarations; The progressive establishment of a si ngle window for traffic in transit; Separate 
physical lines, as far as possible, at the border for traffic in transit ." (Armenia, Canada, 
European Communities, Japan, Kyrgyz Republic , Mongolia, New Zealand and the Republic of 
Moldova, TN/TF/W/79) 
 
For suggestions on Special and Differential Treat ment and on Technical Assistance and Capacity 
Building, see references in section M:I:(a).  TN/TF/W/43/Rev.8 
Page 78  
 
(d) Use of International Standards 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Use of international standards applied in most  WTO Members to the extent possible, where 
other relevant international organizations alre ady have set up international standards, with a 
view to minimizing unnecessary delays or  restrictions on traffic in transit ." (Bolivia, Moldova, 
Mongolia, Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "Promotion of the use of international instruments relating to customs transit, including the 
possibility of acceding to such  instruments, where applicable ".  (Peru, TN/TF/W/30) 
 
• "....give careful consideration to the possibility of  acceding to international instruments relating 
to Customs transit if they are in a position to impl ement them.  If this is not possible, when 
drawing up bilateral or regional agreements with  a view to setting up international Customs 
transit procedure, they should consider the Standar ds and Recommended Practices of Annex E of 
the Revised Kyoto Convention of 1999 ." (Paraguay, Rwanda and Switzerland, TN/TF/W/39). See 
also their input under the "Common Features" section of their proposal:  " The contracting parties 
agree on common customs documentation and procedures of the kind of introducing simplified 
documents that are aligned to international standards (...)".  The section also makes reference to 
"Harmonisation of vehicle and loading requiremen ts, as well as the recognition by the 
contracting parties of internationa l or other agreed vehicle insurances  ..."  
 
• "Members shall draw upon international standards and instruments24 as a basis for transit 
formalities and documentation requirements, where such standards and instruments exist, except when they would be an inappropriate or ineffec tive means for the fulfilment of the legitimate 
objectives pursued ." (Armenia, Canada, European Co mmunities, Japan, Kyrgyz Republic, 
Mongolia, New Zealand and the Republic of Moldova, TN/TF/W/79) 
 
• See also the related proposal TN/TF/W/85 by Chile, Korea, Norway and Switzerland as reflected 
in section H:1(d).  
  
• See also the related EC proposal in TN/TF/W/35 as reflected in section M:3:c. 
 
Built-in Exceptions/Flexibility  
 
• Use of international standards " to the extent possible " (Bolivia, Moldova, Mongolia, Paraguay, 
Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• Promotion of the use of international instruments relating to transit " where applicable " (Peru, 
TN/TF/W/30). 
 For suggestions on Special and Differential Treat ment and on Technical Assistance and Capacity 
Building, see references in section M:I:(a). 
                                                     
 
24 International standards and instruments on transit include the Specific Annex E of the International 
Convention on the Simplification and Harmonisation of Customs Procedures (the Revised Kyoto Convention), 
the UN TIR Convention, the ATA Convention, the Istanbul Convention, the International Convention on the 
harmonization of frontier controls of goods, the UN Layout Key for documentation and the WCO Data Model.   TN/TF/W/43/Rev.8 
 Page 79 
 
 
 (e) Promotion of Regional Transit Arrangements  
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Consideration could be given to providing guidance on the main elements of regional transit 
and their proper implementation and improving reg ional co-operation on transit.  WTO Members 
could also envisage provisions to take acc ount of international standards and instruments, 
including when drawing up bilateral or regional instruments " (European Communities and 
Paraguay, TN/TF/W/35) 
 
• " ... the promotion of regional transit arrangeme nts should be part of the clarification and 
improvement of GATT Article V ." (Paraguay, Rwanda and Sw itzerland, TN/TF/W/39, "Common 
Features" section) 
 
• "Apart from encouraging Members to cooperate  on a regional basis, the Negotiating Group 
could also consider the possibility of drawing up  a non-exhaustive list of elements that Members 
should endeavour to incorporate when negotia ting regional transit agreements.  For example, 
Members could discuss having, to the extent possibl e, harmonized road traffic regulations with 
regard to road signs, road transpor t permits, technical requirements of vehicles, inspection 
certificates and insurance, etc ., (...). In this connection , (...) in TN/TF/W/39, Paraguay et. al. have 
enumerated a number of common features in cert ain transit agreements which may be relevant 
(...) ". (Singapore, TN/TF/W/47) 
 
• "Members shall promote bilateral and regional tr ansit agreements or arrangements with a view 
to reducing trade barriers. Members agree to  cooperate and coordinate in designing and 
applying bilateral and regional transit agreements  or arrangements. Members shall take full 
account of international standards and instruments when designing and applying bilateral and 
regional transit agreements or arrangements . Members shall not enforce unilateral rules 
affecting traffic in transit which are not in a ccordance with the bilateral or regional transit 
agreements or arrangements in which they partici pate. Members participating in regional transit 
agreements or arrangements shall give positive c onsideration to reasoned requests to participate 
by other Members who fill the requisite participation criteria. " (Armenia, Canada, European 
Communities, Japan, Kyrgyz Republic, Mongolia, New Zealand and the Republic of Moldova, 
TN/TF/W/79) 
 Built-in Exceptions/Flexibility
 
 
• Harmonized road traffic regulations " to the extent possible " (Singapore, TN/TF/W/47) 
 Special and Differential Treatment
 
 
• "… recognize that least-developed countries and some developing countries may have difficulties 
implementing some of the proposals relating to Ar ticle V.  SDT should therefore be an integral 
part of any commitment in this area.  In this connection, we note that the papers submitted on 
Article V contain specific proposals on SDT.  Furt her to these proposals, Members may also wish 
to discuss: (i) longer implementation time-frames for developing and least-developed countries; (ii) allowing developing and least-developed countr ies to implement, on a best-endeavour basis, TN/TF/W/43/Rev.8 
Page 80  
 
the more onerous obligations resulting from the Arti cle V negotiations, including in the context of 
phased-in approaches ." (Singapore, TN/TF/W/47) 
 For additional suggestions on Special and Differential Treatment as well as on Technical Assistance and Capacity Building, see references in section M:I:(a). 
 
(f) Simplified and Preferential Clearance for Certain Goods 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Introduction of a simplified and preferential treatmen t for perishable goods to be transited in a 
territory of a Member, in order for these goods to  be able to leave customs and control areas as 
soon as possible ". (Bolivia, Moldova, Mongolia, Paraguay, Kyrgyz Republic and Japan, 
TN/TF/W/28) 
 
• "... accord to goods in transit that do not require transhipment less burdensome treatment than 
goods in transit that do require transhipment ." (Korea, TN/TF/W/34) 
 
• "Treatment of goods in transit is adapted to the ri sk involved and the special characteristics of 
goods, making a difference between "normal" goods, "dangerous goods",  "perishable goods" and 
"sensitive goods" that show particular risks to fraud (e.g. tobacco and alcohol). " (Paraguay, 
Rwanda and Switzerland, TN/TF/W/ 39, "Common Features" section) 
 
• "Members should employ risk management techniques that enable their authorities to 
concentrate inspection and monitoring activities on high-risk goods in transit, and facilitate the 
movement of low-risk goods in transit ." (Singapore, TN/TF/W/47) 
 
• "Members shall use risk management techniques to e nable any inspections to be targeted on the 
basis of the degree of risk attached to indi vidual consignments. This shall include the 
establishment of authorized trader schemes whic h grant simplified treatment to traders with a 
good track record of compliance with transit formalities and documentation requirements. In 
designing and applying transit formalities and documentation requirements, Members shall take 
account of the inherent characteristics of goods ". (Armenia, Canada, European Communities, 
Japan, Kyrgyz Republic, Mongolia, New Zealand and the Republic of Moldova, TN/TF/W/79) 
 Suggested Approach/Means
 
 
• "If goods in transit do not involve transhipment, a simple goods declaration and a simple set of 
service fees are sufficient for transit procedures, fo r there is only a minimal risk that the goods 
may be released into the transit country, and the services that the transit country authorities 
provide would be small. (...) for transit goods that undergo transhipment, there may be a need for 
additional inspection and security measures to preve nt the smuggling of goods into the transit 
country or other illegal activities.  In this regard, it would seem reasonable for the transit 
countries to require a minimal amount of additio nal paperwork and service fees for transhipment 
goods in transit. (...) goods in transit without transhipmen t should be given more streamlined 
treatment than goods in transit with transhipment. (...) non-transhipment goods in transit be 
obliged by only the bare minimum requiremen ts with respect to paperwork and fees.  For 
instance, a Member may choose not to require any  documents for goods in transit by sea that 
does not undergo transhipment, while requiring only a limited set of documents for goods in  TN/TF/W/43/Rev.8 
 Page 81 
 
 
transit by sea that undergo transhipment such as inbound manifest, declaration form for 
unloading, and outbound manifest. (...) Reduc [e] the burdens and simplif [y]  procedures, such as 
inspection, data collecting, etc., for transit go ods, especially for goods in transit that do not 
undergo transhipment.. .". (Korea, TN/TF/W/34) 
 
Built-in Exceptions/Flexibility  
 
• Introduction of simplified and preferen tial treatment for perishable goods " as soon as possible " 
(Bolivia, Moldova, Mongolia, Paraguay, Ky rgyz Republic and Japan, TN/TF/W/28) 
 Special and Differential Treatment
 
 
• See reference to input in S&D by Singapore lis ted in section M:3:d and by Armenia, Canada, 
European Communities, Japan, Kyrgyz Republic , Mongolia, New Zealand and the Republic of 
Moldova in section M:1(a). 
 
Technical Assistance and Capacity Building  
 
• See also reference to input on TA&CB by Korea in section M:3:a. 
 
For additional suggestions on Special and Differential Treatment as well as on Technical Assistance and Capacity Building, see references in section M:I:(a).  (g) Limitation of Inspections and Controls 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• " ... based on mutual trust between governments and federal governments amongst them, but also 
between the government of departure and its priv ate sector, the parties are limiting their physical 
inspection where these are warranted by the actual  circumstances or risks.  Border authorities 
avoid to carry out inspections and controls mo re than once over the same shipment, unless it is 
absolutely necessary.  Also, usually no quality control and no veterinary, medicosanitary or 
phytosanitary inspection are imposed for goods in transit (except in cases where a risk of 
contamination exists)".  (Paraguay, Rwanda and Switzerla nd, TN/TF/W/39, "Common Features" 
section) 
 
• See also references in Egypt's national experience paper TN/TF/W/75. 
 
Built-in Exception(s)/Flexibility  
 
• No quality control and no veterinary, medicosanita ry or phytosanitary inspection for goods in 
transit  "except in cases where a risk of contamination exists".  (Paraguay, Rwanda and 
Switzerland, TN/TF/W/39, "Common Features" section) 
 (h) Sealing 
Main GATT Article(s) Concerned
 
 
• Article V TN/TF/W/43/Rev.8 
Page 82  
 
Main Measure(s) Proposed
 
 
• "Identification of goods und er the transit procedure (...) to stop any fraudulent importation of 
goods.  As a general rule, identification of these goods  is ensured by sealing.  In addition to this 
classic function of seals, electronic seals have been developed to provide for the detection and 
tracking of trucks ." (Paraguay, Rwanda and Switzerland, TN/TF/W/39, "Common Features" 
section) 
 
• See also references in Egypt's national experience paper TN/TF/W/75. 
 Suggested Approach/Means
 
 
• "Members may wish to consider Annex E, Standard 3 of the Revised Kyoto Convention that 
enumerates minimum requirements to be  met by Customs seals and fastening ." (Paraguay, 
Rwanda and Switzerland, TN/TF/W/ 39, "Common Features" section) 
 (i) Cooperation and Coordination on  Documentation Requirements 
Main GATT Article(s) Concerned
 
 
• Article V 
 Main Measure(s) Proposed
 
 
• "Coordination of documentation requirements among all the authorities involved in traffic in 
transit, within each Member ". (Bolivia, Moldova, Mongolia, Paraguay, Kyrgyz Republic and 
Japan, TN/TF/W/28) 
 (j) Monitoring 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• Monitoring of transit arrangements to  ensure actual implementation.  " It is also important that the 
contracting parties do not enforce unilateral rul es and regulations affecting goods in transit 
where common regulations should prevail.  It is  recommended that all parties incorporate 
measures relating to transit into their arrangements."  (Paraguay, Rwanda and Switzerland, 
TN/TF/W/39, listed in the "Common Features" section of their proposal) 
 Suggested Approach/Means
 
 
• "... appointment of national transit coordinators ", introduction of " performance indicators (e.g., 
target clearance times )", setting up of " public private partnerships to manage and monitor the 
arrangement ."  The non-enforcement of unilateral rules and regulations affecting goods in transit 
would " need to be addressed in regular meetings be tween transit coordinators, or contracting 
parties.  Coordination platforms also play an important role in ensuring through appropriate 
measures that rules regarding transit and connect ed activities are execute d in accordance with 
the mandate " (Paraguay, Rwanda and Switzerland, TN /TF/W/39, "Common Features" section) 
See also their related input listed in section M:2:c, second bullet. 
  TN/TF/W/43/Rev.8 
 Page 83 
 
 
(k) Bonded Transport Regime/Guarantees 
Main GATT Article(s) Concerned  
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Introduction of a bonded transport reg ime that would allow goods to be transited in a territory 
of a Member without payment of customs duties,  transit duties or other charges, accompanied 
with a provision of appropriate security ". (Bolivia, Moldova, Mongolia, Paraguay, Kyrgyz 
Republic and Japan, TN/TF/W/28) 
 
• "Introduce more effective disciplines on the level, nature and management of guarantees required 
from transit operators, including rules to ensure t hat they are not used as an instrument to raise 
revenue ".  (European Communities and Paraguay, TN/TF/W/35) 
 
• " ... arrangements foresee the use of an interna tionally or regionally valid guarantee system in 
order to avoid provisional taxation while secu ring revenue in case of inland diversion of goods. 
Usually, an individual guarantee is provided for each transport movement, covering the full 
amount of customs duties and other charges, like VAT or excise duties.  The amount is based upon the highest rate applicable to the goods in  the country of departure.  For certain goods, 
involving greater risks, special rates apply or particular types of collaterals are required. 
Adopting an efficient guarantee system (...) through the use of a single guarantee in all the transit 
countries, and where the guarantee is renewable fo r subsequent consignments once a previous 
one is proved to have reached its destination ." (Paraguay, Rwanda and Switzerland, 
TN/TF/W/39, "Common Features" section) 
 
• "Members shall operate bonded transport regimes that allow the transit of goods through the 
territory of Members without payment of customs dut ies or other charges subject to the provision 
of an appropriate guarantee. Members shall en sure that guarantees required from transit 
operators are: Reasonable having regard to the conditions of transit and the nature and value of 
the consignment in question, and limited to the am ount of customs debt or other charges which 
may be incurred in respect of  the goods; Designed and applied on a regional or international 
basis to as great an extent as possible; Released  promptly after the completion of the transit 
operation; Released in full after the completi on of the transit operation. No fees and charges 
shall be imposed in relation to the use of  bonded transport regimes and guarantees except for 
those directly related to the approx imate cost of any service provided ."  (Armenia, Canada, 
European Communities, Japan, Kyrgyz Republic , Mongolia, New Zealand and the Republic of 
Moldova, TN/TF/W/79) 
 
• See also references in Egypt's national experience paper TN/TF/W/75. 
 
For suggestions on Special and Differential Treatment as well as on Technical Assistance and Capacity Building, see references in section M:1:(a).  TN/TF/W/43/Rev.8 
Page 84  
 
4. Improved Cooperation and Coordination 
(a) Amongst Authorities 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Establishment of a cross border cooperation sch eme that would enable landlocked Members 
and their neighbouring Members to consult and co operate on the issue of traffic in transit 
(including, to the extent possible, the establishm ent of a common border check point to minimize 
the possibility of duplicated formaliti es pertaining to traffic in transit " (Bolivia, Moldova, 
Mongolia, Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "Improve co-operation and co-ordination between all concerned agencies in each WTO Member 
and across borders.  In many cases solutions to transit problems can only be found through 
regional collaboration since it is at the regional level that a large part of the problems related to 
unnecessary hindrances to transit are experienced."  (European Communities and Paraguay, 
TN/TF/W/35) 
 
• ".... cooperation and coordination between authorities (...).  This cooperation and coordination 
can take different forms reaching from the simp le harmonisation of border crossing procedures 
and working hours to shared infrastructure (one-s top border posts) and delegated competencies 
(both exit and entry formalities are handled by the same authority).  Under these (...) 
arrangements, the contracting parties set up communication systems to exchange information 
and fight crime in the border area ". (Paraguay, Rwanda and Sw itzerland, TN/TF/W/39, Common 
Features" section) 
 
• "Coordination, cooperation and assistance among Members' authorities – especially Customs – 
involved with transit are highly relevant for the efficient resolving of transit-related problems.  
Members should work to conclude internationa l cooperation and assistance agreements as a 
mechanism for achieving more efficient trade and increasing the ability to control illicit 
activities."  (Chile, TN/TF/W/70) 
 
• "Members shall ensure cooperation and coordi nation between all c oncerned authorities and 
agencies in their territory to facilitate traffic in  transit. Members shall ensure co-operation with 
other Members on issues of traffic in transit, in cluding with regard to standardizing regulations, 
formalities, documentation and other requirement s and procedures in connection with transit, 
including working hours at and operations of border crossings. To this end, Members 
neighbouring each other shall, as far as possibl e, meet periodically to discuss and come to an 
understanding on the fees, formalities, legal re quirements and practical operation of transit 
regimes relating to goods moving in transit between them ." (Armenia, Canada, European 
Communities, Japan, Kyrgyz Republic, Mongolia, New Zealand and the Republic of Moldova, 
TN/TF/W/79) 
 
• See also references in Egypt's national experience paper TN/TF/W/75. 
 Built-in Exception(s)/Flexibility
 
 
• Establishment of a common border check point " to the extent possible " (Bolivia, Moldova, 
Mongolia, Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28)  TN/TF/W/43/Rev.8 
 Page 85 
 
 
Special and Differential Treatment  
 
• See reference to S&D by Chile in section A:3:a. 
 
For additional suggestions on Special and Differential Treatment as well as on Technical Assistance and Capacity Building, see references in section M:I:(a).  (b) Between Authorities and the Private Sector 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Providing opportunities for the private sector to comment on the transit regime, with a view to 
minimizing unnecessary delays or restrictions on traffic in transit. " (Bolivia, Moldova, Mongolia, 
Paraguay, Kyrgyz Republic and Japan, TN/TF/W/28) 
 
• "Members shall provide opportunities for interest ed parties to comment on the transit regime, 
including with regard to the introduction of new or amended fees and charges, regulations, 
formalities, documentation and othe r requirements and procedures in connection with transit, with 
a view to minimizing unnecessary delays and restrictions on traffic in transit ." (Armenia, Canada, 
European Communities, Japan, Kyrgyz Republic , Mongolia, New Zealand and the Republic of 
Moldova, TN/TF/W/79) 
 For suggestions on Special and Differential Treatment as well as on Technical Assistance and Capacity Building, see references in section M:I:(a).  5. Operationalization and Clarification of Terms 
Main GATT Article(s) Concerned
 
 
• Article V 
 
Main Measure(s) Proposed  
 
• "Operationalize the existing commitment in Article  V to grant freedom of transit through the 
territory of each Member via the 'routes most con venient for international transit', for example by 
leaving the choice of route and means of transport to the operator ." (European Communities and 
Paraguay, TN/TF/W/35) 
 
• "Clarify and improve terminology to reduce perceived uncertainty and avoid loopholes, for 
example with regard to the definition of "good s (including baggage)" in GATT Article V, 
paragraph 1 ". (European Communities and Paraguay, TN/TF/W/35) 
 
• Clarify Article V:3's requirement not to impose any " unnecessary delays " on transit traffic by 
"stipulating [a] time period[s], after which any further retention at the customs house could be 
deemed to constitute unnecessary de lay." (Singapore, TN/TF/W/47) 
 
• Clarify the scope of "administrative expe nses entailed by transit" by discussing " whether and 
under what situations these expenses should be impo sed on transit traffic.  In this connection, 
Members could consider drawing up guidelines for the imposition of 'admin istrative expenses'. TN/TF/W/43/Rev.8 
Page 86  
 
For example, Members could clarify that 'admin istrative expenses' should only relate to costs 
expended for risk assessment and random inspections .  This could be a nominal fee which should 
be applied on a non-discriminatory basis. Members c ould discuss what other elements to include 
in these guidelines ." (Singapore, TN/TF/W/47) 
 
• Clarify the scope of "cost of services rendered" in the sense that " any charges imposed should 
only be in respect of the provision of the ser vices necessary to ensure the effective transit of 
goods.  The charges levied must refer to the approximate cost of the service rendered and may 
not be calculated on an ad valorem basis. " (Singapore, TN/TF/W/47). 
 
• "Transit should not be subject to any  unnecessary delays or restrictions .  The absence of 
prescribed routes and periods for transit constitutes a barrier to trade.  The establishment by Members of precise routes and periods for transit between an entry and an exit point would therefore increase the predictability  and transparency of trade, wh ile improving the ability to 
control cross-border smuggling ." (Chile, TN/TF/W/70) 
 
• "Freedom of transit and routes most convenient for international transit : There shall be freedom 
of transit through the territory of each Member via the routes most convenient for international 
transit. Members shall ensure that traders have the ri ght to choose the route most convenient for 
international transit subject to any reasonable restrictions they impose for legitimate public 
policy objectives. No distinction shall be made  which is based on the choice of means of 
transport, the flag of vessels, the place of origin, departure, entry, exit or destination, or any 
circumstances relating to the ownership  of goods or me ans of transport.   
 
Definition of traffic in transit: Goods (including those moved via fixed infrastructure, inter alia 
pipelines, baggage and the personal belongings of the person operati ng the means of transport), and 
means of transport, shall be deemed to be in tr ansit across the territor y of a Member when the 
passage across such territory, is only a portion of a complete journey beginning and terminating 
beyond the frontier of the Member whose territory the traffic passes.  Traffic of this nature is termed 
"traffic in transit" irrespective of (1) trans-shipment, warehousing,  breaking bulk, or change in the 
mode of transport and (2) whether the goods or mean s of transport, after passing across a territory 
of a Member, return to the territory of a Member which they have already le ft. This definition shall 
not apply to the operation of aircraft in transit,  but shall apply to air transit of goods (including 
baggage)". (Armenia, Canada, European Communities,  Japan, Kyrgyz Republic, Mongolia, New 
Zealand and the Republic of Moldova, TN/TF/W/79)  
 
Special and Differential Treatment  
 
• See reference to input on S&D by Singapore lis ted in section M:3:d, and by Chile in section 
A:3:a. 
 For additional suggestions on Special and Differential Treatment as well as on Technical Assistance and Capacity Building, see references in section M:I:(a). 
  TN/TF/W/43/Rev.8 
 Page 87 
 
 
Related to Customs Cooperation 
 
INFORMATION EXCHANGE MECHANISM 
 
1. Multilateral Mechanism for the Ex change and Handling of Information 
 
Main Measure(s) Proposed  
 
• "Establish a multilateral mechanism for the exc hange and handling of information between 
Members ." (India and the United States, TN/TF/W/57) 
 
• "Establish a mechanism to facilitate cooperati on between customs authorities by: (i) Exchanging 
specific information upon request on matters such as  customs valuation, HS classification, full 
and accurate description, quantity, origin of goo ds in identified cases where there is reason to 
doubt the truth or accuracy of the declaration file d by the importer or expor ter.  The request for 
information would be limited to the data elements contained in the import or export declaration. 
(ii) In appropriate cases, providing document(s) filed in support of goods declaration to the 
requesting country for investigative and/or judicial processes ". (India, TN/TF/W/68) 
 
• "Elements for commitment  
 
− Exchanging specific information upon request. 
− Exchange of specific information shall relat e to matters such as HS classification, 
quantity, full and accurate description, country of origin and valuation of goods. 
− Such exchange shall be in identified cases where there is reason to doubt the truth or 
accuracy of the declaration filed by the importer or exporter.   
− The request for information shall be limited to the data elements already contained in 
the import or export declaration.   
− In appropriate cases, exchange shall also be of document(s) filed in support of goods 
declaration such as commercial  invoice, packing list, certificate of origin and Bill of 
Lading.  
− The exchange of information shall include  confirming authenticity of supporting 
document(s).  (India, TN/TF/W/103)  
Suggested Approach/Means  
 
• "Members should establish a mechanism that is practical and effective, involving a commitment 
pertaining to (1) a defined universe of informatio n, (2) a practical basis  for exchange that is 
efficient and not burdensome, and (3) a struct ure for information exchange that is forward-
looking–both with regard to pr omoting continuous improvemen t in cooperation and commonality 
of information requirements.  These objectives also point to an information exchange mechanism 
that is ultimately built upon implementation of  World Customs Organization’s Customs Data 
Model . (...) A critical element of moving this proposal forward would be to address the matter of 
confidentiality in handling of such information ." (India and the United States, TN/TF/W/57) 
 TN/TF/W/43/Rev.8 
Page 88  
 
• Cooperation " would be in a limited number of cases where the requesting administration, after 
carrying out necessary internal verification, has rea sons to doubt the truth or accuracy of any 
element of the import or export declaration or s upporting document (s).  There will be an inbuilt 
mechanism to ensure that the requests are not made in a routine manner ." (...) " For making such 
requests, a time limit could be considered to av oid any hardship for retrieving old documents. 
The nature of information  to be  requested would be specific deta ils (e,g, description of goods, 
grade or specification, HS classification, value,  quantity, country of origin, etc.) concerning the 
transaction.  Supporting documents, wherever re quired, would include commercial invoice, 
packing list, certificate of origin, etc.  These  documents would be mostly certified or 
authenticated copies ." (...) " (...) exchange of information could be through a nodal agency to be 
designated by each Customs administration and notified to the WTO " Request for assistance 
could be made in writing or electronically in one  of the three official  languages of the WTO. 
Request for information should include brief details  of the case, nature of doubt and reasons for 
doubt, results of internal verification, a nd details of information required.  " It would be desirable 
to lay down a reasonable time lim it for furnishing information. " "... information exchanged 
should be subject to a confidentiality clause, namel y, that the information supplied should not be 
disclosed except to the extent required in judicial proceedings ."  Information so obtained be 
allowed to be used in the judicial proceedings without bringing in the cover of confidentiality. 
(India, TN/TF/W/68) 
 
• "Methodology of exchange  
 
− The requesting Member before making a re quest shall carry out necessary internal 
verification to satisfy itself that there are rea sons to doubt the truth or accuracy of any 
element in the declaration. 
− Exchange of information shall be through a centralized agency designated by each Member’s 
Customs administration and notified to the WTO.   
− Documents exchanged may be original, certified or  authenticated copy. Original documents 
shall be exchanged in cases where the courts of law require them. 
− While making the request, the designated centra lized agency shall confirm that all necessary 
internal checks have been carried out with in the country of import or export. 
− The request for information shall be in one of  the three official languages of the WTO and can 
be in writing or by electronic means to  be later confirmed in writing.   
− The request for information shall include brie f details of the case, reasons for doubting the 
truth or accuracy of the declaration, results of internal verification carried out, and the 
details of information required from the requested Member.   
− Such requests shall be made not later than tw o years after the importation or exportation of 
the goods in question.  
− Requested Member shall provide the requested in formation, preferably within a period of 90 
days.   
− Information so exchanged shall be subject to a confidentiality clause, namely, that the 
information supplied shall not be disclosed by the requesting Member to any third party 
except to the extent required in judicial proceedings.    TN/TF/W/43/Rev.8 
 Page 89 
 
 
− Information obtained under this mechanism shall be afforded the same degree of 
confidentiality by the requesting Member that it a pplies to similar information in its custody.   
− Exchange of information shall not be denied merely on the ground of confidentiality as the 
elements of information identified for exchange a re required to be decla red to the requested 
and the requesting Member in the ordinary c ourse of importation or exportation of goods ." 
(India, TN/TF/W/103) 
Special and Differential Treatment  
 
• "Assess needs and priorities of developing countries related to implementation of the proposal 
and develop a path by which every Member can u ltimately achieve full implementation of the 
mechanism."  (India and the United States, TN/TF/W/57) 
 Technical Assistance and Capacity Building
 
 
• "Work with relevant international organizations  and resource providers to address technical 
assistance and other issues as appropriate ". (India and the United States, TN/TF/W/57) 
 
• "Technical assistance needs in this  area are not likely to be sign ificant as such cooperation can 
be effected through the existing administrative set up of the customs administrations. However, 
this issue can be considered if such  need is projected by any Member. " (India, TN/TF/W/68)   TN/TF/W/43/Rev.8 
Page 90  
 
IV.2     THIRD GENERA TION TEXT - PROPOSALS 
 
A. P
UBLICATION AND AVAILABILITY OF INFORMATION  
1. Publication of Trade Regulations and of Penalty Provisions 
 Publication 
 
1. Members shall publish promptly all laws, regula tions, judicial decisi ons and administrative 
rulings of general application relating to or affectin g trade in goods in such a manner provided for in 
Article X of GATT 1994 as to enable governments25 and traders to become acquainted with them.  The 
information to be published shall include: 
(a) Procedures of border agencies (including port, airport, and other entry-point 
procedures and relevant forms and documents); 
(b) Rate of duties and taxes imposed on or in connection with importation or exportation 
(including applied tariff rates); 
(c) Decisions and examples of customs classification; 
(d) Import and export restrictions; 
(e) Fees and charges imposed on or in connec tion with importation or exportation; 
(f) Penalty provisions against breach es of import and export formalities; 
(g) Appeal procedures;  and 
(h) Agreements with any country or count ries relating to the above issues. 
 
Availability 
 2. Members shall ensure that the information referred  to in paragraph 1 is made available to 
governments and traders in a non-discriminatory and convenient manner via an officially designated 
source notified to [the WTO Secretariat or a newl y established body], including official gazette, 
official journal and whenever pr acticable, official website. 
Outline of Major Trade-related Procedures 
 3. Members shall, whenever practicable, provide documents regarding outline of major trade-
related procedures [in English, French or Spanish ] and make publication and notification of them in 
a manner provided for in paragraph 2. 
General Reservations 
 4. Nothing in these provisions sha ll be construed as requiring: 
(a) the publication or provision of information referred to in paragraph 1 other than in the 
language of the Member except as stated in paragraph 3;  or 
(b) Members to disclose confidentia l information which would impede law enforcement or 
otherwise be contrary to the public in terest or would prejudice the legitimate 
commercial interests of particular enterprises, public or private. 
 Special and Differential Treatment  
                                                     
 
25 The term "governments" is deemed to include the competent authorities of any Separate Customs 
Territory Member and the European  Communities.  TN/TF/W/43/Rev.8 
 Page 91 
 
 
5. [Developing-country Members shall not be required  to apply the provisions of paragraph 3 
for a period of [ ] years from the date of application.  [The Members or a newly established body] shall, upon duly motivated request by a developing- country Member, accord extensions of this period. 
6. Least-developed country Members shall not be required to apply the provisions of 
paragraph 3 until their acquisition of the necessa ry capacity to implement such provisions.] (Japan, 
Mongolia and Switzerland, TN/TF/W/114)  
2. Internet Publication  
3. Notification of Trade Regulations 
4. Establishment of Enquiry Points 
Establishment of Enquiry Points 
 
1. Members shall ensure that one or more enquiry points exist which are responsible for the 
provision of relevant information and documents related to trade procedures including the documents 
referred to in paragraph 3 to traders in a non-discriminatory and convenient manner.  
2. [Members should, whenever practicable, estab lish a primary/initial enquiry point which 
facilitates coordination among competent border agencies in order that traders have access to 
necessary information more efficiently.] 
Notification 
 3. Members shall notify [the WTO Secretariat or  a newly established body] of the contact 
information of the enquiry points in order to ma ke such information ava ilable to governments and 
traders. 
Special and Differential Treatment 
 4. Developing-country Members shall not be required to apply these provisions for a period of 
[ ] years from the date of application.  [The Memb ers or a newly established body] shall, upon duly 
motivated request by a developing-country Me mber, accord extensions of this period. 
5. Least-developed country Members shall not be required to apply these provisions until their 
acquisition of the necessary capacity to implement such provisions.]  (Japan, Mongolia and 
Switzerland, TN/TF/W/114)  
5. Other Measures to Enhance the Availability of Information 
B. T
IME PERIODS BETWEEN PUBLICATION AND IMPLEMENTATION  
1. Interval between Publication and Entry into Force 
“Prior Publication 
Members shall ensure that a reasona ble interval is provided between  the publication of new or 
amended laws, regulations and administrative rulings  of general application, or their drafts or 
summaries, and their entry into force in such a manne r as to allow traders to become acquainted with 
and well prepared for the compliance with them. ” (Hong Kong, China, Japan, Korea, Mongolia and 
Switzerland, TN/TF/W/115)  TN/TF/W/43/Rev.8 
Page 92  
 
C. C
ONSULTATION AND COMMENTING ON NEW AND AMENDED RULES  
1. Prior Consultation and Commenting on Ne w and Amended Rules (and Information on 
Policy Objectives Sought) 
Prior Consultation Members shall afford appropriate opportunities to interested parties to comment on proposed 
introduction or amendment of trade-related laws, re gulations and administrative rulings of general 
application.  Members shall provide information of their legitimate policy objectives pursued and 
allow reasonable period for interest ed parties to submit comments.  
 
(…) 
 Regular Consultation  
Members shall hold regular consultations  between border agencies and traders. 
 Reservations 
Nothing in these provisions shall be construe d to require Members to carry out any responsibility 
which is not within the compet ence of their respective government. 
 Special and Differential Treatment 
[Developing-country Members shall not be required to apply these provisions for a period of [ ] years 
from the date of application. [Members or a ne wly established body] shall, upon duly motivated 
request by a developing-country Member, accord extensions of this period. 
 Least-developed country Members shall not be required to apply these provisions until their 
acquisition of the necessary capacity to  implement such provisions.] (Hong Kong, China, Japan, 
Korea, Mongolia and Switzerland, TN/TF/W/115) 
 
D. A
DVANCE RULINGS  
1. Provision of Advance Rulings 
"A Member shall issue an advance ruling26 in a time bound manner to an applicant submitting a 
written request which contains all necessary information.  
 
An advance ruling applies in respect of the applicant27 for a reasonable period of time after its 
issuance, unless: 
i) the facts or circumstances supporti ng the original ruling have changed, and 
ii) the Member notifies the applicant in writing of any revocation or modification of the ruling. 
 
                                                     
 
 26 Defined as " a determination of a Member, provided in writing to an applicant, of the tariff 
classification [other subject matter  such as customs valuation, duty drawback] of a good for customs purposes, 
prior to the commencement of trade in the good concerned ."    
27 Defined as " an importer, exporter or producer, or a representative of an importer, exporter or 
producer. "  TN/TF/W/43/Rev.8 
 Page 93 
 
 
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 ruling28. 
 
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 ruling29. 
 A Member shall endeavour to make available inform ation on advance rulings which are considered to 
set a wider precedent applicable to other traders,  taking into account the need to protect 
commercially confid ential information ." (Australia, Canada and th e United States, TN/TF/W/125) 
 
E. A
PPEAL PROCEDURES  
1. Right of Appeal 
Right of Appeal 
 
1. The legislation of each Member shall ensure that traders have the right of appeal, without 
penalty, against rulings and decisions by custom s and other relevant border agencies concerning the 
specific importation, exportation, and transit of goods  conduced by them.  The appeal may be initially 
heard by the same agency or its supervisory authorit y prior to a review by separate and independent 
judicial, arbitral, or administrative tribunals. 
Transparency 
 
2. Members shall ensure that appeal procedures are carried out in a non-discriminatory 
manner, and that information concerning such proce dures is made available to traders.  Traders shall 
be allowed to be represented at all stages of appeal procedures by independent legal counsel. 
Standard Period 
 
3. Members shall ensure that customs and other relevant border agencies set out a standard 
period for their review and correction of decisions  and rulings under the appeal procedures. 
Opportunities to Raise Complaints 
 4. Members shall ensure that customs and other relevant border agencies afford opportunities 
for traders to raise complaints concerning ruli ngs and decisions in an informal and convenient 
manner prior to the commencement of the appeal procedures.  The relevant agencies shall, upon 
request, inform the traders of reasoning of th e rulings and decisions including applied laws and 
regulations. 
Special and Differential Treatment 
 
5. [Developing-country Members shall not be required to apply the provisions of paragraphs 3 
and 4 for a period of [ ] years from the date of application. [Members or a newly established body] 
shall, upon duly motivated request by a developing- country Member, accord extensions of this period. 
                                                     
 
28 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. 
29 Note to the reader: This provision may be dropped from the proposed article should it be adequately 
addressed in the context of the current proposals designed  to clarify appeal and review procedures under Article 
X, which also include an initial right to review within the issuing authority.   TN/TF/W/43/Rev.8 
Page 94  
 
6. Least-developed country Members shall not be required to apply the provisions of 
paragraphs 3 and 4 until their acquisition of the n ecessary capacity to implement such provisions.] 
(Japan and Mongolia, TN/TF/W/116)  
2. Release of Goods in Event of Appeal 
3. Appeal Mechanism in a Customs Union 
"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 ." (India, TN/TF/W/122) 
F. O
THER MEASURES TO ENHANCE IMPARTIALITY , NON-DISCRIMINATION AND TRANSPARENCY  
1. Uniform Administration of Trade Regulations 
2. Maintenance and Reinforcement of Integr ity and Ethical Conduct Among Officials 
(a) Establishment of a Code of Conduct 
(b) Computerized System to Reduce/Eliminate Discretion 
(c) System of Penalties 
(d) Technical Assistance to Create/Build up Capaciti es to Prevent and Control Customs Offences 
(e) Appointment of Staff for Education and Training  
(f) Coordination and Control Mechanisms 
3. Import Alerts/Rapid Alerts 
"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 .  
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. 
 
  TN/TF/W/43/Rev.8 
 Page 95 
 
 
− 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 ." (India, TN/TF/W/122) 
 
4. Detention 
"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. " (India, TN/TF/W/122) 
5. Test Procedures   
"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 ." (India, 
TN/TF/W/122) 
G. F
EES AND CHARGES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. General Disciplines on Fees and Charges Imposed  on or in Connection with Importation 
and Exportation  
"Scope  
The provisions [of this article] apply to all fees and charges imposed by customs authorities or by any 
other government body of any Member, including  tasks undertaken on their behalf, on or in 
connection with importation or exportation, or as a condition for importation or exportation. 
 Specific parameters TN/TF/W/43/Rev.8 
Page 96  
 
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 ava ilable. 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 consoli dating them and reducing their number and diversity ." 
(European Communities, Korea and Switzerland, TN/TF/W/107)  2. Reduction/Minimization of the Number and Diversity of Fees/Charges 
H. F
ORMALITIES CONNECTED WITH IMPORTATION AND EXPORTATION  
1. Disciplines on Formalities/Procedures  and Data/Documentation Requirements 
Connected with Importation and Exportation  
(a) Non-discrimination  
(b) Periodic Review of Formalities and Requirements 
"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 pr actices and input from interested parties including 
the private sector30" (Hong Kong, China and Switzerland, TN/TF/W/124/Rev.1) 
(c) Reduction/Limitation of Formalities and Documentation Requirements 
"Members shall minimise the inci dence and complexity of import and export formalities and decrease 
and simplify import and export documentation requirem ents to ensure that such formalities and 
                                                      
 30 This self–initiated review shall not affect Member s’ rights and obligations under paragraph 2 of 
Article VIII of GATT 1994.  TN/TF/W/43/Rev.8 
 Page 97 
 
 
requirements are no more administratively bur densome or trade restrictive than necessary31 to 
achieve their legitimate objectives and are applied in an efficient manner so as not to constitute 
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 ." (Hong Kong, China and Switzerland, 
TN/TF/W/124/Rev.1) 
(d) Use of International Standards 
(e) Uniform Customs Code 
(f) Acceptance of Commercially Available Information and of Copies 
"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 s hall 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 supporting 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.  
                                                      
31 Determining whether formalities and requirements are more trade restrictive than necessary to fulfil 
their legitimate objectives involves a process of consider ing and weighing a number of factors.  These factors 
include: 
(i) the importance of the legitimate objectives to the Member concerned; 
(ii) the extent to which the formalities and requireme nts contribute to the achievement of the legitimate 
 objectives; 
(iii) the restrictive effect the formalities and requirements have on trade; (iv) the reasonable availability of alternative formalities and requirements that may achieve the legitimate 
objectives. In determining whether alternative form alities and requirements are reasonably available, 
the economic, technical and administrative feasibility of such alternative formalities and requirements would have to be taken into consideration by the Member concerned; and 
(v) the costs including administrative, implementation and compliance costs associat ed with the formalities 
and requirements and the benefits derived from them. 
After considering the above factors, the formalities and requirements in question would deem to be more trade 
restrictive than necessary if it is determined that  
(a)  alternative formalities and require ments are reasonably available and si gnificantly less trade restrictive 
 and they can achieve the legitimate objec tives to the same or greater extent; or 
(b)  the trade restrictiveness of the formalities and requirements being examined is disproportionate to the 
  legitimate objectives; or  
(c)  the costs of the formalities and requirements unde r examination are signifi cantly excessive to their 
  benefits. TN/TF/W/43/Rev.8 
Page 98  
 
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), excep t when necessary to permit processing of the Goods 
declaration ." (Hong Kong, China, Korea and Switzerland, TN/TF/W/112)  
(g) Automation  
(h) Single Window/One-time Submission 
(i) Elimination of Pre-shipment Inspection 
"1. Without prejudice to paragraphs 2 and 3, Members shall not require the use of pre-
shipment inspections or their equivalent. 
  2. Developing-country Members shall eliminat e any requirements to use pre-shipment 
inspections or their equivalent not later than [X] years from the entry into force of 
this commitment.  
  3. Least-developed country Members sha ll eliminate any requirements to use pre-
shipment inspections or their equivalent not later than [Y] years from the entry into 
force of this commitment.  
 
 4. From the entry into force of this co mmitment, Members shall not introduce or apply 
any new requirements to use pre-shipment  inspections or their equivalent.  
  5. During the transition periods in paragraphs  2 and 3, Members s hall ensure that pre-
shipment inspection companies or their equivalent, acting on their behalf or 
employed by them, act consistently w ith the relevant commitments of Members, 
including in the field of Trade Facilitation ." (European Communities and Chinese 
Taipei, TN/TF/W/108)  
 (j) Phasing out Mandatory Use of Customs Brokers 
"1. Without prejudice to paragraph 2, Memb ers shall not require the use of customs 
brokers. 
  2. Developing country and least-developed  country Members shall eliminate any 
requirements to use customs brokers not lat er than [X] years from the entry into force 
of this commitment.  
  3. From the entry into force of this co mmitment, 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 ." (European Communities, Mongolia, Chinese Taipei 
and Switzerland, TN/TF/W/110) 
 (k) Same Border Procedures Within a Customs Union 
"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  TN/TF/W/43/Rev.8 
 Page 99 
 
 
adoption of same standards including specificati ons, terminologies and definitions, inspection, 
sampling and test methods ." (India, TN/TF/W/121)  
(l) Testing Methods Based on Specific Product Features 
(m) Uniform Forms and Documentation Requireme nts Relating to Import Clearance within a 
Customs Union 
"All documentation requirements relating to import clea rance shall be uniform for all member states 
of a customs union ." (India, TN/TF/W/121)  
(n) Option to Return Rejected Goods to the Exporter 
"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 ." (India, TN/TF/W/121) 
I. CONSULARIZATION  
1. Prohibition of Consular Transaction Requirement 
"A Member shall not require a consular transaction32, including any related fee or charge, in connection 
with the importation of any good ". (Uganda and the United States, TN/TF/W/104) 
 J. B
ORDER AGENCY COOPERATION  
1. Coordination of Activities and Requirements of all Border Agencies 
“A Member shall endeavour to encourage its author ities and agencies involved in border controls to 
cooperate and coordinate in order to facilitate tr ade by, among other things , converging import and 
export data and documentation requirements, and est ablishing a single location for one-time 
documentary and physical verification of consignments.  
A Member shall endeavour to cooperate with borderi ng Members to coordinate customs procedures at 
specific border crossings by, among other things, aligning working hours and developing common 
customs facilities.” (Canada, TN/TF/W/128)  K. R
ELEASE AND CLEARANCE OF GOODS  
1. Expedited/Simplified Release and Clearance of Goods 
(a) Pre-arrival Clearance 
"Pre-arrival Processing 
                                                      
 32 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.8 
Page 100  
 
Members shall maintain or introduce pre-arrival processing, which is defined as administrative 
procedures of customs and other relevant bor der agencies to accept and examine import 
documentation and other required information upon the submission by traders prior to the arrival of 
goods, in order to further expedite the clearan ce of goods where appropriate.  In cases where it is 
decided that no further examination is required, goo ds should be cleared immediately upon arrival. 
 
International Standards and Practices 
Members shall draw on relevant in ternational standards and practices
33 as a basis for pre-arrival 
processing.  
Reservations 
 Nothing in these provisions shall affect the right of Members to conduct examinations where 
necessary or to maintain appropriate bord er control with the use of risk management.  
 
Special and Differential Treatment 
[Developing-country Members shall not be required to apply these provisions for a period of [ ] years 
from the date of application.  [Members or a newly established body] shall, upon duly motivated 
request by a developing-country Member, accord extensions of this period.  Least-developed country Members shall not be required to apply these provisions until their 
acquisition of the necessary capacity to implement such provisions. ]" (Japan, Korea, Mongolia and 
Switzerland, TN/TF/W/117)  (b) Expedited Procedures for Express Shipments 
(c) Risk Assessment/Analysis, Authorized Traders 
"Members shall apply simplified import and export formalities for economic operators which meet 
specific criteria ("authorized traders"), providing in particular for more rapid release and clearance 
of goods, a lower incidence of physical inspections, and facilitations with regard to declarations, duty 
payments, documentation, documentation inspections and data.   
The specific criteria may include the following: (1 ) an appropriate record of compliance with import 
and export requirements;  (2) a system of managing records to allow for n ecessary controls;  (3) 
financial solvency (including, where appropriate, pr ovision of a sufficient security/guarantee); and  
(4) an appropriate system of security and safety standards.   
The specific criteria shall not be designed or applie d so as to afford or  create arbitrary or 
unjustifiable discrimination or a disguised restricti on on international trade. All economic operators, 
including small- and medium-sized enterprises, in the territories of all Members, including developing 
and least-developed countries, have the right to apply for authorized trader status.   
Members shall use objective risk management techni ques in the assessment of any application for 
authorized trader status.  
                                                     
 
33 International standards and practices include, Sta ndard 3.25 of the Revised Kyoto Convention, WCO 
Guidelines for the immediate releas e of consignments by Customs.  TN/TF/W/43/Rev.8 
 Page 101 
 
 
 
The specific criteria to qualify as an authorized trader, along with all necessary information on how 
to apply for authorized trader status, shall be publis hed and made readily available to all interested 
parties.  
 
Members shall draw upon relevant international stan dards and instruments as  a basis for authorized 
trader schemes34, where such standards and instruments exist, except when they would be an 
inappropriate or ineffective means for the fulfilment of the legitimate objectives pursued ." (European 
Communities, Chinese Taipei and Switzerland, TN/TF/W/109) 
 "Norms for authorized trader status shall be app lied uniformly by all member states of a customs 
union ." (India, TN/TF/W/121) 
"A customs union shall generally apply a harmoni zed risk management system  across the entire 
customs union ." (India, TN/TF/W/121) 
(d) Post-clearance Audit 
(e) Separating Release from Clearance Procedures 
(f) Other Measures to Simplify Customs Release 
(g) Establishment and Publication of Average Release and Clearance Times 
L. T
ARIFF CLASSIFICATION  
1.  Objective Criteria for Tariff Classification 
“(a) Members shall apply criteri a for the tariff classification of goods so that their 
classification decisions are not arbitra ry or unjustifiable and do not constitute a 
disguised restriction on international trade.  
  (b) Decisions on tariff classification wh ich are based on the Harmonised Commodity 
Description and Coding System of the World Customs Organization shall be presumed to comply with the requirements of paragraph (a) .” (New Zealand, TN/TF/W/126)  
M. M
ATTERS RELATED TO GOODS TRANSIT  
1. Non-Discrimination and Policy Objectives 
(a) Strengthened Non-discrimination 
"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 di sguised restriction on international trade ." (Cuba, 
TN/TF/W/127) 
                                                      
34 A relevant international standard for this purpose is Standard 3.32, Chapter 3 of the Revised Kyoto 
Convention. TN/TF/W/43/Rev.8 
Page 102  
 
"National treatment:  With respect to all laws, re gulations, requirements and procedures affecting the 
internal passage of traffic in transit across the territory of a Member, and all fees and charges 
imposed on or in connection with transit, incl uding transportation c harges ("transit fees and 
charges"), and without prejudice to the legitimate customs control and supervision of goods in transit, 
each Member shall accord to traffic in transit to or from the territory of any Member, treatment no 
less favourable than that accorded to domestic  goods, exports and imports, and their movement.  
 Most-favoured-nation treatment:  With respect to  all laws, regulations, requirements, procedures and 
fees and charges, including 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 
favourable than the treatment accorded to tra ffic in transit to or from any third country. 
 Treatment following transit:  Each Member shall a ccord to products which have been in transit 
through the territory of any oth er Member treatment no less favourable than that which would have 
been accorded to such products had they been trans ported from their place of departure to their 
destination without going through the territory of such other Member.  An y Member shall, however, 
be free to maintain its requirements of direct cons ignment 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 entry of the goods at preferential rates of dut y or has relation to the Member's prescribed method 
of valuation for duty purposes ." (Armenia, European Communities,  Kyrgyz Republic, Mongolia, the 
Former Yugoslav Republic of Macedonia a nd the Republic of Moldova, TN/TF/W/113) 
 
(b) Legitimate Policy Objectives 
"Members recognize that the legitimate public poli cy objectives set out in GATT Articles XX and XXI, 
including in relation to national security, health, safety and the environment, shall not be 
compromised in any way.  To that end, Members  recognize that the general and security exceptions 
provided for in GATT Articles XX and XXI shall be fully applicable. 
 Any Member may require that traffic in transit throug h its territory be entered at the proper customs 
house without prejudice to the other commitments on transit ". (Armenia, European Communities, 
Kyrgyz Republic, Mongolia, the Former Yugos lav Republic of Macedonia and the Republic of 
Moldova, TN/TF/W/113)  2. Disciplines on Fees and Charges 
(a) Publication of Fees and Charges and Prohibition of Unpublished ones 
"Publication:  Members shall publish information on all transit fees and charges.  This Information 
shall include the reason for the transit fee or char ge (the service provided), the responsible authority, 
the transit fees and charges that will be applied, and when and how payment is made.  Members shall 
make this information readily available to all in terested parties and inform other Members where this 
information is available.  The information shall be  published via an officially designated medium, and 
where feasible and possible, official website.  Prior publication: Members shall accord an ade quate time period between the publication of 
information on new or amended transit fees and charges and their entry into force except when 
justified by legitimate public policy objectives."  (Armenia, European Communities, Kyrgyz Republic, 
Mongolia, the Former Yugoslav Republic of  Macedonia and the Republic of Moldova, 
TN/TF/W/113).  
 
   TN/TF/W/43/Rev.8 
 Page 103 
 
 
(b) Periodic Review of Fees and Charges 
"Periodic review:  Each Member shall periodically review its transit fees and charges to ensure that 
they are in line with WTO commitments and with a view to consolidating them and reducing their 
number and diversity. " (Armenia, European Communities, Kyrgyz Republic, Mongolia, the Former 
Yugoslav Republic of Macedonia and the Republic of Moldova, TN/TF/W/113) 
 
(c) More effective Disciplines on Charges for Transit – Reduction/Simplification 
Members shall exempt traffic in transit from custom s duties, transit duties and other fees and charges, 
except transit fees and charges that are commensurat e with the cost of the service rendered.  Any 
transit fee and charge shall: 
 
- Be reasonable, having regard to the conditions of transit; 
- Not be charged with respect to consular services or the equivalent;  
- Only be imposed for transit services provided in  direct connection with the specific transit 
movement in question or for any formality required for undertaking such importation or 
exportation;  
- Not exceed the approximate cost of the transit service provided;  
- Not be calculated on an ad valorem  basis. (Armenia, European Communities, Kyrgyz 
Republic, Mongolia, the Former Yugoslav Re public of Macedonia and the Republic of 
Moldova, TN/TF/W/113) 
(d) Periodic Exchange between Neighbouring Authorities 
3. Disciplines on Transit Formalities and Documentation Requirements 
(a) Publication 
"Members shall publish information on all transit fe es and charges.  This Information shall include 
the reason for the transit fee or charge (the servi ce provided), the responsible authority, the transit 
fees and charges that will be applied, and when a nd how payment is made.  Members shall make this 
information readily available to all interest ed parties and inform other Members where this 
information is available.  The information shall be  published via an officially designated medium, and 
where feasible and possible, official website .  
 
Members shall accord an adequate time period between  the publication of information on new or 
amended transit fees and c harges and their entry into force except  when justified by legitimate public 
policy objectives . 
 
Each Member shall periodically publish the average time for release of traffic in transit at main 
points of entry and exit using tools such as the WCO Time Release Study ." (Armenia, European 
Communities, Kyrgyz Republic, Mongolia, the Fo rmer Yugoslav Republic of Macedonia and the 
Republic of Moldova, TN/TF/W/113) 
 (b) Periodic Review TN/TF/W/43/Rev.8 
Page 104  
 
"Each Member shall periodically review its trans it formalities and documentation requirements to 
ensure that they are in line with WTO commitmen ts and with a view to consolidating them and 
reducing their impact on trade.  Such reviews shall a llow for the participation of all interested parties 
and, as appropriate, may be held at  a regional or international level ." (Armenia, European 
Communities, Kyrgyz Republic, Mongolia, the Fo rmer Yugoslav Republic of Macedonia and the 
Republic of Moldova, TN/TF/W/113) 
 (c) Reduction/Simplification 
"Members shall ensure that traffic in transit through their territory is not subject to any unnecessary 
delays, restrictions, inspections or controls. Tr ansit formalities and documentation requirements shall 
be reasonable having regard to the conditions of transit, applied uniformly and be not more trade 
restrictive than necessary to achieve the legitimate public policy objective pursued.  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 by traders of commercially available information, documents and 
data wherever possible, including as part of transit declarations;  
- The progressive establishment of a single  window for traffic in transit;  
- As far as possible, separate physical lines at the border for traffic in transit ." 
(Armenia, European Communities, Kyrgyz Republic, Mongolia, the Former 
Yugoslav Republic of Macedonia and the Republic of Moldova, 
TN/TF/W/113) 
"Traffic in transit shall not be subject to any un necessary delays or restrictions and shall be granted 
expedited and simplified treatment at border crossing points, including sea, fluvial and air ports or 
inland terminals as applicable. As far as possibl e, physically separate transit lanes shall be made 
available for traffic in transit. " (Mongolia, Paraguay, Rwanda and Switzerland, TN/TF/W/119) 
 (d) Harmonization/Standardization 
"Use of international standards:   Members shall draw upon internati onal standards and instruments
35 
as a basis for transit formalities and documentation requirements, where such standards and 
instruments exist, except when they would be an i nappropriate or ineffectiv e means for the fulfilment 
of the legitimate objectives pursued. " (Armenia, European Communities, Kyrgyz Republic, Mongolia, 
the Former Yugoslav Republic of Macedonia and the Republic of Moldova, TN/TF/W/113) 
 "For goods entering a Member under custom s transit procedure, Members should accept 
commercially available information, including as pa rt of transit declarations. Contracting parties to 
regional transit agreements or arrangements shoul d agree on common, simplified documents that are 
aligned with international standards. In both cases, Members involved in trans it shall allow the same 
set of documents to accompany the consignmen t from the country of departure to destination.  
 
                                                     
 
35 International standards and instruments on transit include the Specific Annex E of the International 
Convention on the Simplification and Harmonisation of Customs Procedures (the Revised Kyoto Convention), 
the UN TIR Convention, the ATA Convention, the Istanbul Convention, the International Convention on the 
harmonization of frontier controls of goods, the UN Layout Key for documentation and the WCO Data Model.   TN/TF/W/43/Rev.8 
 Page 105 
 
 
Members should give careful consideration to the possi bility of acceding to international instruments 
relating to Customs transit36. Alternatively, they shall consider, when drawing up bilateral or regional 
agreements with a view to setting up internatio nal Customs transit proced ure, the Standards and 
Recommended Practices of the Specific A nnex E of the Revised Kyoto Convention ." (Mongolia, 
Paraguay, Rwanda and Sw itzerland, TN/TF/W/119) 
 
(e) Promotion of Regional Transit Arrangements 
"Members shall promote bilateral and regional transit agreements or arrangements which are 
consistent with all other commitments on Trade Facilitation and with a view to reducing trade 
barriers. Members agree to cooperate and coordi nate in designing and applying bilateral and 
regional transit agreements or arrangements.  Members shall take full acc ount of international 
standards and instruments when designing and applying those agreements or arrangements.  
Members shall not enforce unilateral rules affecting traffic in transit which are not in accordance 
with the bilateral or regional transit agreements or  arrangements in which they participate.  Members 
participating in regional transit agreements or arrangements shall give positive consideration to 
reasoned requests to participate by other Members  who meet the requisite participation criteria. " 
(Armenia, European Communities, Kyrgyz Republ ic, Mongolia, the Former Yugoslav Republic of 
Macedonia and the Republic of Moldova, TN/TF/W/113)  "Members shall promote bilateral and regional transit agreements or arrangements which are 
consistent with all other commitments on Trade Facilitation and with a view to reducing trade 
barriers. Members agree to cooperate and coordi nate in designing and applying bilateral and 
regional transit agreements or arrangements. Me mbers shall take full account of international 
standards and instruments when designing and applyi ng those agreements or arrangements. It is 
recommended that such agreements  or arrangements go beyond customs matters which are relevant 
in the context of transit, such as road and transpor t issues. Members shall not  enforce unilateral rules 
affecting traffic in transit which are not in a ccordance with the bilateral or regional transit 
agreements or arrangements in which they partici pate. Members participating in regional transit 
agreements or arrangements shall give positive cons ideration to reasoned requests to participate by 
other Members who meet the requisite participation criteria ." (Mongolia, Paraguay, Rwanda and 
Switzerland, TN/TF/W/119)  
(f) Simplified and Preferential Clearance for Certain Goods 
"Members shall use risk management techniques to enabl e any inspections to be targeted on the basis 
of the degree of risk attached to individual consig nments.  This shall include the establishment of 
authorized trader schemes which grant simplified t reatment to traders with a good track record of 
compliance with transit formalities and documenta tion requirements. In designing and applying 
transit formalities and documentation requirements , Members shall take account of the inherent 
characteristics of the goods concerned.  " (Armenia, European Communities, Kyrgyz Republic, 
Mongolia, the Former Yugoslav Republic of  Macedonia and the Republic of Moldova, 
TN/TF/W/113)  "Members shall adapt the treatment of goods in transit to the expected degree and nature of the 
hazard, whether fiscal, sanitary or security related, that can be derived from the characteristics of 
goods in transit. Categories such as "norma l goods", "dangerous goods", "perishable goods" and 
"sensitive goods" may be established at national level  together with related procedures and shall be 
made publicly available ." (Mongolia, Paraguay, Rwanda and Switzerland, TN/TF/W/119). 
 
 
 
                                                     
 
36 E.g., the UN TIR Convention or equivalent.  TN/TF/W/43/Rev.8 
Page 106  
 
(g) Limitation of Inspections and Controls 
"Members shall limit physical inspections of goods  in transit to the case where circumstances may 
require them. Consignments secured by customs seals  shall not as a general rule be subjected to 
customs examination. No quality control and no  veterinary, medicosanitary or phytosanitary 
inspection shall be imposed on goods  in transit, except in cases where risks have been identified. This 
shall not prevent customs from carrying out spot checks on the goods, based on risk management. 
Only when customs consider such measure indispensable in relation with the characteristics of the 
goods as referred in Article [2] shall they (i) require  goods to follow a prescribed itinerary; or (ii) 
require goods to be conveyed under customs escort surveillance. Normally customs shall not impose 
such treatment to sealed consignments confor ming with the national regulatory requirements ."
37 
(Mongolia, Paraguay, Rwanda a nd Switzerland, TN/TF/W/119) 
 (h) Sealing 
(i) Cooperation and Coordination on  Document Requirements  
(j) Monitoring 
"Recognizing the importance of efficient implementa tion of such transit agreem ents or arrangements, 
the parties of such regional agreements or arrange ments are encouraged to incorporate measures 
relating to the monitoring of transit into thei r agreements or arrangements. Such measures can 
foresee inter alia the appointment of national tr ansit coordinators; performance indicators (e.g., 
target clearance times) or public private par tnerships to manage and monitor the arrangement ." 
(Mongolia, Paraguay, Rwanda a nd Switzerland, TN/TF/W/119) 
 
(k) Bonded Transport Regime/Guarantees 
"Members shall operate bonded transport regimes that allow the transit of goods through the territory 
of Members without payment of customs duties or other charges subject to the provision of an 
appropriate guarantee.  Members shall ensure that  guarantees required from transit operators are:  
 
- Reasonable having regard to the conditi ons of transit 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; 
- Designed and applied on a regional or international basis to as great an 
extent as possible; 
- Released promptly and in full after the completion of the transit operation.  
No fees and charges shall be imposed in rela tion to the use of bonded transport regimes and 
guarantees except for those directly related to the approximate cost of any service provided."  
(Armenia, European Communities, Kyrgyz Republ ic, Mongolia, the Former Yugoslav Republic of 
Macedonia and the Republic of Moldova, TN/TF/W/113) 
 
"In order to avoid provisional taxation while securing revenue in case of inland diversion of goods, 
Members shall operate bonded transport regimes that allow the transit of goods  through the territory 
of Members without payment of customs duties, taxe s or other charges subject to the provision of an 
appropriate guarantee. Members shall ensure that gu arantees required form transit operators are (i) 
reasonable having regard to the conditions of trans it and the characteristics and the value of the 
                                                     
 
37 Members shall consider using Annex E, Standard 3 of the Revised Kyoto Convention as the basis for 
the national requirements on seals and fastening.  TN/TF/W/43/Rev.8 
 Page 107 
 
 
consignment, 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 international basis to as great an 
extent as possible; and (iii) released promptly and in  full after the completion of the transit operation. 
Guarantees shall be renewable for subsequent consi gnments once a previous one is proved to have 
reached its destination ." (Mongolia, Paraguay, Rwanda and Switzerland, TN/TF/W/119) 
 
4. Improved Coordination and Cooperation 
(a) Amongst Authorities 
"Members shall ensure cooperation and coordination between all concerned authorities and agencies 
in their territory to facilitate traffic in transit. Members shall ensure cooperation with other Members 
on issues of traffic in transit, including with  regard to standardizing transit formalities and 
documentation requirements and coordinating operations of border crossings.  To this end, neighbouring Members shall, as far as necessary, meet periodi cally to discuss and come to an 
understanding on the fees and charges, formalities, legal requirements and practical operation of 
transit regimes relating to goods moving in transit between them ." (Armenia, European Communities, 
Kyrgyz Republic, Mongolia, the Former Yugos lav Republic of Macedonia and the Republic of 
Moldova, TN/TF/W/113)  (b) Between Authorities and the Private Sector 
"Members shall provide opportunities for interested  traders to comment on the transit regime and its 
operation, including with regard to the introductio n 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 ." (Armenia, European Communities,  Kyrgyz Republic, Mongolia, the 
Former Yugoslav Republic of Macedonia a nd the Republic of Moldova, TN/TF/W/113) 
 
5. Operationalization and Clarification of Terms 
"Scope 
Definition of traffic in transit: Goods (including those moved via fi xed infrastructure, inter alia 
pipelines, baggage and the personal belongings of th e person operating the means of transport), and 
means of transport, shall be deemed to be in transi t across the territory of a Member when the passage 
across such territory is only a portion of a complete journey beginning and terminating beyond the 
frontier of the Member whose territory the traffic pass es.  Traffic of this nature is termed "traffic in 
transit" irrespective of (i) trans-sh ipment, short-term storage, breaki ng bulk, or change in the mode of 
transport, and (ii) whether the goods or means of transport, after passing across a territory of a 
Member, return to the territory of a Member in  which they originate or through which they have 
previously transited.   
Exception:  The provisions of this  [Article] shall not apply to the ope ration of aircraft in transit, but 
shall apply to air trans it of goods (including baggage). 
 Freedom of transit 
Freedom of transit and routes most convenient for international transit:  There shall be freedom of 
transit through the territory of each Member via the routes most convenient for international transit.  
Traders have the freedom to choose the route subj ect to any reasonable restrictions imposed by 
Members consistent with paragraph 4.  No distinc tion shall be made which is based on the choice of 
means of transport, the flag of vessels, the place of or igin, departure, entry, exit or destination, or any 
circumstances relating to the ownership  of goods or means  of transport. 
 TN/TF/W/43/Rev.8 
Page 108  
 
Transit formalities and documentation requirements 
 Transit formalities and documentation requirements are all laws, regulations, requirements and 
procedures on or in connection with transit.. " (Armenia, European Communities, Kyrgyz Republic, 
Mongolia, the Former Yugoslav Republic of  Macedonia and the Republic of Moldova, 
TN/TF/W/113)  
 
COOPERATION BETWEEN CUSTOMS AND OTHER AUTHORITIES ON TRADE 
FACILITATION AND CUSTOMS COMPLIANCE  
“Co-operation Mechanism for Customs Compliance 
 
 Members shall, upon request, exchange inform ation and documents on matters such as HS 
classification, full and accurate description, quant ity, country of origin and valuation of goods 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. 
 
Specific Parameters  1. The information shall be provided only to th e extent it is available in the import or export 
declaration(s). 
 
2. Documents filed in support of a goods declaration, such as commercial invoice, packing list, 
certificate of origin and bill of lading, in the form in which these are filed, whether paper or 
electronic, shall also be provided, if so requested. 
 3. The information and the documents exchanged shall be authenticated by the requested 
Member as having been submitted by the importer or exporter and accepted by it. 
 4. No such request for information or documen ts shall be made unless verification has been 
carried out by the requesting Member to satisfy itself that there are reasons to doubt the truth 
or accuracy of the declaration filed. 
 
5. Such exchange of information shall not require the Members to –  
(a) modify the format of their import or export decl arations,                       
(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 el ectronic format has already been 
 introduced. 
 
6. Any information or documents provided shall not  be disclosed to any third party except to the 
extent required in judicial proceedings. 
 Procedure 
 
1. Each Member shall designate and notify to th e WTO a centralized agency within its customs 
administration for exchange of information and documents. 
2. A Member making a request for information or  documents shall provide a brief summary of 
the case in which information is sought, reasons for doubting the truth or accuracy of the 
declaration made before it, results of verifica tion and specify information and/or documents 
required.  
3. The request for information shall be made in  one of the three official languages of the WTO. 
4. Only certified copies of the request ed documents shall be provided.   TN/TF/W/43/Rev.8 
 Page 109 
 
 
5. The request for information shall not be m ade later than two years after the importation or 
exportation of the goods. 
6. The requested Member shall provide the inform ation to the extent possible within a period of 
90 days from the date of receipt of the request. ” (India, TN/TF/W/123)  TN/TF/W/43/Rev.8 
Page 110  
 
V.  CROSS-CUTTING SUBMISSIONS  
 
NEEDS AND PRIORITIES IDENTIFICATION 
 
Communication by China and Pakistan (TN/TF/W/29)
 
 
• With reference to the work already done by ot her international organizations, Members use a 
general tool to assess their needs and prior ities as well as their current levels of trade 
facilitation.  When conducting the assessment, outstanding diversities of levels of regional economic development within individual Members should be taken into full consideration. The 
result of the assessment should be taken as a basis  for establishment of relevant trade facilitation 
rules, the arrangement of special and differen tial treatment and the provision of technical 
assistance and capacity building support. 
• Proposed Next Steps of Work  
(a) Based on the Secretariat's document on Technical Assistance and Capacity Building on 
Trade Facilitation (TN/TF/W/5), the Secretariat sh ould frequently provide updated information 
to Members, if any, on the work done by other international organiza tions in assessing trade 
facilitation needs and priorities. 
(b) Members should study relative tools availabl e and decide on the usage of a general tool. 
There could be a series of tools already developed by different international organizations with each covering a different area. 
(c) Based upon the general tool agreed, Members may conduct a self assessment and then submit 
a summary report on the assessment to the Secretariat. 
(d) Based on the summary reports , the Secretariat prepares a document reflecting major areas of 
interests of Members or a list of needs and prior ities of Members within the general scope of 
GATT Articles V, VIII and X.  Future rules on trade  facilitation will be developed mainly on the 
basis of those major areas. 
(e) During the assessment period, a working group made up of internat ional organizations 
concerned may be set up to ensure the objectiv ity of the assessment and to give necessary 
assistance and support to developing and least- developed countries.  Those Members who have 
already had the experience in such  assessment are invited to sha re their experience with other 
Members. 
(f) For those Members who have huge regional economi c level diversities within their territories, 
their assessment could be based either on the different or on an average level of development 
within their territories.  The unique development si tuations of these countries shall be taken into 
full consideration in the implementati on of future trade facilitation rules. 
 See also relevant input by the African Group (T N/TF/W/33 and TN/TF/W/56), by a Group of Latin 
American countries (TN/TF/W/41) and by Pakistan and Switzerland (TN/TF/W/63) as reflected in the sections on Technical Assistance and Cap acity Building and Multiple Areas.    
  
 
   TN/TF/W/43/Rev.8 
 Page 111 
 
 
TECHNICAL ASSISTANCE AND CAPACITY BUILDING   Communication from the African Group (TN/TF/W/56)
 
 Technical Assistance and Capacity Buil ding In the Course of the Negotiations 
 
1. Identification of Needs and Priorities 
Provided for in paragraph 4 of Annex D, the pr ocess of identifying Members’ trade facilitation 
needs and priorities " has been partially addressed by the WCO Self Assessment Checklist for 
GATT Articles V, VIII and X, and other tools such as the WCO Time Release Study.  However, 
the African Group would like to propose for a revi sion of the WCO Self Assessment Checklist 
that would be simpler and in conformity with  the scope of the negotiations and that would 
cover not only Customs issues, but also all fo rmalities and procedures related to importation, 
exportation and transit in line with GATT Articl es V, VIII and X.  This will assist Members in 
identifying their needs and priorities falling within the scope of the negotiations ." 
2. Compilation of Needs and Priorities of Individual Members 
"(…) The African Group would like to propose that the WTO Secretariat undertakes to 
compile needs and priority put  forward by different Members.  The compilation of needs and 
priorities of individual Members which, should be continually updated  as appropriate, would 
serve as a useful reference by those Members,  organizations and other donors willing to 
provide targeted assistance during and after the negotiations.  In this regard, those Members 
having difficulties in identifying their needs and priorities should be assisted ." 
3. Support for Clarification and Educative Process Including Training 
"The African Group welcomes the support so far extended by the WTO, individual Member 
countries, and other organizations for clarific ation and educative process, including training 
of customs officials, with respect to GATT Articles V, VIII and X.  This type of support should 
be enhanced both at the national and regional level  in order to facilitate the participation of 
developing and least-developed countries in the negotiations.  Individual Members and organizations expected to support these ac tivities should come forward and give their 
indications in order to trigger requests by those member countries in need.  Furthermore, 
clarification and educative process should cont ribute to the negotiations through factual 
reporting of the outcome of seminars/workshops  by the relevant organization during the 
meetings of the Negotiating Group on Trade Facilitation. "  
Technical Assistance and Capacity Building Beyond the Negotiations Phase 
 1. Implementation of the Outcome 
"Annex D of the July 2004 Framework provid es a strong commitment by Members, in 
particular developed countries, to provide tec hnical assistance and capacity building not only 
during negotiations but also in  implementing the obligations resu lting from the negotiations.  It 
is also clear from the modalities on Trade Facilitation that developing or least-developed 
countries shall not be required to implemen t commitments if they lack implementation 
capacities and have not received the required techni cal assistance.  Furthermore, international 
organizations providing assistance within the area of trade facilitation are called upon to 
collaborate ." 
 TN/TF/W/43/Rev.8 
Page 112  
 
2. Coordination Mechanism for Implementing Needs and Priorities as well as Commitments 
"The support required to implement trade fac ilitation commitments goes beyond the traditional 
technical assistance provided by the WTO Secret ariat.  For instance some trade facilitation 
measures require support for infrastructural development. 
Coordination among relevant international agenci es and donors in the provision of technical 
assistance and capacity building is therefore important during and after the negotiations.  This 
has also been mentioned in the Note by the WTO Secretariat on Technical Assistance and 
Capacity Building on Trade Facilitation (TN/TF/W/5). 
While the modalities for negotiations on trade  facilitation alludes to coherence and a 
collaborative approach among international organizations providing technical assistance in 
this area, their specific role with regard to  implementation of the needs and priorities of 
developing and least-developed countries need to be clarified in order to ensure complementarity. 
The African Group therefore urges Members to  consider the idea of establishing a 
coordination/collaborative mechanism
38 or building upon any existing mechanism involving 
various partners engaged in trade facilitation in order to enhance synergies and ensure 
efficient use of available resources.  Suc h mechanism should ensure that the needs and 
priorities with respect to trade facilitation identified by developing  and least-developed 
countries are addressed effectively; that avail able resources will be efficiently used; and that 
there will be long-term sustainability of technical assistance programmes ." 
 
Communication from Mauritius on behalf of the ACP Group (TN/TF/W/73)  
 
Technical Assistance and Capacity Building 
 
".... An important task in fulfilling the letter and the sp irit of the negotiating mandate will clearly be 
the identification of the needs and priorities of developing countries for technical assistance and 
capacity building on Trade Facilitation, evaluating pr oposals in terms of the technical assistance they 
will require for implementation – and while some Me mbers might view it otherwise, we believe that 
such assistance can and should include financial a ssistance, where necessary – and finally developing 
target projects or programmes of assistance to  support the implementation of any negotiated 
outcome. [....] the TA&CB mandate should be made opera tional by providing support (both financial 
and technical) to developing countries to assist  them during and afte r the trade facilitation 
negotiations. 
[...] suggestions on how to operationalize TA&CB in the course of the trade facilitation negotiations: 
A. Establishing an inter-agency coordinating mechanism for Trade Facilitation TA&CB 
For details, see TN/TF/W/73, section III:A, pages 3-4. 
B. Key areas for funding of Trade Facilitation TA&CB  
(i) Support for the identification of tr ade facilitation negotiating needs and 
priorities of developing and least-d eveloped countries (Paragraph 4, Annex 
D);  
                                                      
38  The WTO Secretariat note TN/TF/W/5 points out how some collaborative mechanisms have worked 
in the area of trade facilitation.   TN/TF/W/43/Rev.8 
 Page 113 
 
 
(ii) Support and assistance during the trade facilitation negotiations (Paragraph 
5, Annex D); and 
(iii) Support and assistance to help devel oping and least-developed countries 
implement the commitments resulting from the negotiations, in accordance with their nature and scope (Paragraph 6, Annex D). 
For details on those three areas, see TN/TF/W/73, section III:B, pages 4-5. 
In order to efficiently source and allocate TA&CB support for developing countries in the three areas 
listed above, a special Trade Facilitation Technica l Assistance and Capacity-Building Fund needs to 
be established.  This fund s hall be managed by the inter-agen cy coordinating mechanism described 
previously, and contributions thereto shall be so urced from bilateral and multilateral donors. 
Developing countries requiring trade facilitation TA&CB support in the course of or after the trade 
facilitation negotiations may submit their TA&C B proposals and requests to the inter-agency 
coordinating mechanism, which will then expeditious ly process and allocate such TA&CB support 
funded through this special fund. 
[...] 
Evaluating the Implementation of the Technical Assistance Mandate in Annex D  The provision of TA&CB support and assistance is a key component of the Trade Facilitation 
negotiations mandate under Annex D.  Hence, the implementation of this mandate needs to be periodically reviewed by the WT O Membership to ensure that th e development objectives of the 
negotiations are being met . 
For details, see TN/TF/W/73, section IV, page 6. 
See also relevant input by the African Group (TN/TF/W/33), by a group of Latin American countries 
(TN/TF/W/41), by Chinese Taipei (TN/TF/W/62) by Pakistan and Switzerland (TN/TF/W/63) and by the Kyrgyz Republic and the Republic of Moldova (TN/TF/W/74) as reflected in the Multiple Areas 
section.  
Communication from the African Group (TN/TF/W/95)
 
 
"The key elements for TA&CB should include:  
 
- Establishment of a clear and precise diagnosis of  the situation in hand in each concerned 
country and addressing factors that might otherw ise compromise the success of domestic 
implementation. 
 
- Designing well targeted technical assistance and capacity building programs; ensuring that 
their different components are mutually supportive. 
 - Setting of benchmarks verifying that all neces sary steps are taken fo r achieving the expected 
benefits. 
 
- Support and assistance during the trade facilita tion negotiations.  One way to do this is 
through inviting capital-based experts to assist  Geneva-based negotiators as well as training 
officials in the trade facilitation area. 
 
- Support and assistance to help developing and least-developing countries implement the 
commitments resulting from the negotiations, with  particular attention to needs of SME's. TN/TF/W/43/Rev.8 
Page 114  
 
 
- Strengthening programmes to promote investme nt with a view to building domestic trade 
facilitation capacity. 
 
- Technical assistance to overcome sub-regional  divides and to facilitate integration. 
 - Better targeting aspects of cooperation betw een border agencies of concerned countries. 
 - Avoiding inconsistencies thr ough a better coordination of TA&CB interventions related to 
trade facilitation stricto sensu with related issues in the area of customs valuation, rules of 
origin, import licensing or sanitary controls. 
 - Make provision for post-implementation support. 
 
- Incorporate adequate provision for s hort- and long-term in-country advisors. 
 
- Adequate long-term re-sourcing and access to sustainable funding which include mechanisms 
for the provision of additional support and lo ng-term funding provisi ons with particular 
attention to the use of communication and information technology-based interventions. 
 
-  Monitoring mechanism on whether TA&CB is adequate and whether Members are fulfilling 
their obligations, and developed-country Memb ers shall notify the WTO that they have 
implemented the technical assistance measures contained in provisions. 
   - Developed-country Members shall set "benchma rks" which they shall meet on financial and 
technical cooperation designed to strengthe n the capacity of developing countries. 
 - Coordination and coherence between relevant organi zations in the area of trade facilitation. 
 
- 
Developed countries, in cooperation with the World Bank, IMF, WCO, UNECE, UNECA, 
ITC and other international organizations, need to assist with technical and financial 
assistance needed to build trade facilitation infrastructure. "  
 
 SPECIAL AND DIFFERENTIAL TREATMENT 
 
Communication from the African Group (TN/TF/W/33)
 
  
Special and Differential Treatment in Trade Facilitation  
 
Paragraph 2 of Annex D lays down the parameters for the application of the principle of Special and Differential treatment for developing and least-devel oped countries in the trade facilitation decisions. 
For the African Group, special and differential trea tment goes beyond longer transitional periods. In 
the context of any new commitments on trade fac ilitation, Special and Differential treatment should 
also be reflected in legally binding provisions that: 
• Are precise, effective and operational; 
 
• Provide policy space and flexibility for developing and least-developed countries 
while determining (based on their own assess ment of their implementation capacity) 
when, how, and the extent to which such ne w commitments on trade facilitation are to 
be implemented by them;  and  TN/TF/W/43/Rev.8 
 Page 115 
 
 
 
• Condition the implementation by developing and least-developed countries of such 
new commitments to the provision by de veloped countries of effective, adequate, 
long-term, and sustainable technical and financial assistance and support for capacity-building with respect to nationa l structural or sector-specific trade 
facilitation-related projects or progra mmes identified by developing or least-
developed countries as being necessary, in their view, to allow them to fully 
implement such new commitments 
 
Communication from a Group of Latin American countries (TN/TF/W/81)
 
 Provisions on special and differential treatment   (i) Developing and least developed Members will enjoy special and differential treatment in accordance with the following provisions  and other relevant provisions set forth in other 
articles of this Agreement. 
 
 (ii) The obligations set forth in this Agreeme nt shall be binding from the entry into force 
of the Agreement, except for those notified by the said Members to the WTO Secretariat prior to the 
entry into force of this Agreem ent.  They shall comprise: 
   (a) Obligations compliance with whic h will be subject to acquisition of the 
necessary capacity;  and 
   (b) obligations to be met upon expiry of a period specified in the notification 
which shall not exceed six years from the date of the said notification.  These 
obligations shall become binding upon expiry of the notified period. 
 
 (iii) Obligations notified pursuant to (ii)(a ) above shall not be subject to the Dispute 
Settlement Understanding until such time as  the Member has notified acquisition of 
the capacity to meet them.  Obligations no tified under (ii)(b) above shall be subject to 
the Dispute Settlement Understanding as from the date set in the notification. 
 
 (iv) The WTO Secretariat shall provide a Trade Facilitation Register for entry of 
notifications sent by Members.  The Register shall be published on the Members' web 
site of the WTO Internet portal. 
  (v) Any Member that lacks the capacity to meet an obligation set in this Agreement and 
that has so informed the WTO Secretariat pu rsuant to (ii)(a) above, shall also notify 
to the WTO Secretariat within three years at most from the date of entry into force of 
this Agreement, the plans it has drawn up to  acquire such capacity.  Any Member that 
so requests will be assisted by the int ernational organizations or other relevant 
organizations in formulating and im plementing capacity-building plans. 
 
 (vi) If, three years after the entry into force of this Agreement, any Member has not 
managed to draw up a plan enabling it to ac quire the capacity to meet one or more 
obligations of this Agreement, that Member shall so inform the Body responsible for 
supervising implementation of the Agreement.  The said Body shall assist any Member 
that so requests in taking the necessary st eps to formulate and implement its capacity-
building plans. 
  (vii) Verification of capacity acquisition by a Member shall be carried out by means of a 
mechanism which will be part of the c apacity-building plan in question. The TN/TF/W/43/Rev.8 
Page 116  
 
mechanism shall be made up of the recipient Member, the donor and the agency 
responsible for implementation of the plan. 
  (viii) Once its capacity acquisition has been verified, the Member shall so inform the 
WTO Secretariat within six months at mo st from the date of the verification. 
 
 (ix) Obligations notified under (ii)(a) above s hall be binding for the Member as from the 
date on which the Member notifies acquisition of  the capacity to comply with them.  
Obligations notified under (ii)(b) above shall be binding for the Member as from the 
date of expiry of the period specified in the notification. 
 
Transitional provisions  
(a) In the period between the signing and th e entry into force of this Agreement, 
developing and least developed Members s hall carry out capacity self-assessments 
for the purpose of ascertaining their capacity to meet the agreed obligations. 
(b) Upon completion of the capacity self-assessme nts, these Members shall proceed with 
notification pursuant to (ii)(a) and (b) above. 
(c) Members that lack the capacity to carry out  a capacity self-assessment shall so 
inform the Body responsible for supervisi ng implementation of this Agreement.  The 
said Body shall take the necessary steps to enable such Members to obtain the 
support needed to carry out the capacity self-assessments.  
Communication from the African Group (TN/TF/W/95)
 
 "The Elements to be included as SDT   
 A. How Should Flexibility be Maintained? 
 
- Acceptance of the principle implying flexibility  for all developing countries and commitments 
to fit the specific circumstances of different countries. 
 
- Due respect for policy space and the level of development of individual Members. 
 
- Setting non-binding and lo ng-term objectives for trade facilitation and rule setting. 
 - A country specific approach that would make im plementation of any new rules a matter of 
national priority.  This implies that any ne w rules would be implemented only when this 
conforms with or supports the attain ment of national development objectives. 
 - Future commitments should not be part of the single undertaking and should exclude the  dispute settlement mechanism, i.e. they should be "best-endeavour commitments". 
 B. GATS-Type Commitments 
 
 Non-exhaustive illustrative list of samples:  
 - Extend the GATS "positive list" approach, ma king certain obligations applicable only when 
developing countries have the capacity to implement them.  
  TN/TF/W/43/Rev.8 
 Page 117 
 
 
- Allowing developing countries to undertake fewer or limited obligations as  long as this does 
not impose significant financial burden, i.e. opt-out possibility from applying negotiated 
disciplines. 
 - Link shall be made between implementatio n of new commitments and the provision of 
TA&CB. 
 - Allowing opt -outs for resource intensive agreements.  - When countries surpass thresholds or me et the criteria required, significant longer 
implementation should be incorporated  to give such countries policy space. 
 - The principle of progressivity should be adopted, meaning that a developing country should 
enter into a commitment only after a certain benc hmark is achieved indicating its ability to 
implement a commitment and indicating that th e TA&CB obligations by developed countries 
have been met. 
 - Commitments are made on an individual country basis rather than expressing a set level for 
developing countries as a group. 
 - Provision for flexibility and more favourable treatment to developing countries in regional 
groupings ." 
 
See also relevant input by a group of Latin American countries (TN/TF/W/41) as reflected in the Multiple Areas section.  
MULTIPLE AREAS 
 Communication from the African Group (TN/TF/W/33)
 
 
Scope of the Negotiations 
 
(...) The scope of the negotiations conducted under th e aegis of the Negotiating Group must in essence 
remain consistent with the objectives set forth above.   The negotiations should be focused solely on 
clarifying and improving GATT Articles V, VIII, and X.  For the African Group, enhanced Special 
and Differential treatment, technical assistance, support for capacity building and implementation assistance is a critical component of these negotiations.  The right to select policy options and 
exercise policy flexibility granted in favour of developing and least-developed countries must remain 
sacrosanct.  
Supporting Trade Facilitation Needs and Priorities of Africa 
 The trade facilitation needs and priorities of African countries are enormous. The process of identifying specific trade facilitation needs and setting out the priorities of African countries requires 
intensive work to be undertaken, both at the natio nal and regional levels, with the assistance of the 
relevant international organizations.  The overarch ing objective of such an identification process 
should, as a minimum, aim at providing solutions to the following basic characteristics of Africa’s 
trading environment: 
• How to reduce high transport and communication costs that impact adversely on the 
competitiveness of African enterprises; 
 TN/TF/W/43/Rev.8 
Page 118  
 
• How to enhance the capacities of Customs Administration, incl uding through their 
automation, in order to dramatically re duce delays at points of entry and exit while 
maximizing public revenue receipts; 
 
• How to improve the integration of African enterprises/economies into the 
international payments and insurance systems. 
 
Addressing Cost Implications  The cost implications on developing and least-devel oped countries of proposals for new commitments 
on trade facilitation need to be fully assessed and ex amined.  Any findings on the cost implications 
(especially with respect to the development of n ecessary public works infrastruc ture, information and 
communications technology infrastructure, admin istrative re-engineering, and human resources) 
should then be directly linked to the provisi on of adequate technical and financial assistance and 
support for capacity building.  
It must be emphasised that enhancing technical assi stance and support for capacity building is one of 
the primary objectives of the negotiations.  As pr ovided for in Paragraph 6 of Annex D, the 
implementation of new commitments on trade facilit ation by developing and least-developed countries 
is conditioned on the provision of adequate technical and fin ancial assistance and support for 
capacity-building in trade facilitatio n by developed countries.  In this respect, the goal of assisting 
developing countries, especially LDCs, to address such  cost implications effectively needs to be 
treated as priority. 
Furthermore, to assist developing and least-d eveloped countries participate effectively in the 
negotiations on trade facilitation, Paragraph 5 of A nnex D needs to be operationalized.  In this 
regard, the African Group would like to propose th e establishment of an appropriate mechanism, to 
be agreed upon not later than the end of July 20 05, for the provision by developed countries of 
technical assistance and support for capacity building during the negotiations. 
Among others, such technical assistance and capa city-building support during the negotiations 
should support:  
• Trade Facilitation negotiations-oriented research and capacity-building projects 
identified and proposed by developing a nd least-developed country Members;  
 
• The conduct by developing and least-d eveloped countries of participatory and 
transparent trade facilitation needs assessmen t and prioritization exercises to assist 
them in developing their own negotia ting positions and priorities;  and 
 
• Specific travel support for capital-based experts of developing-country Members who 
are knowledgeable on trade facilitation issues to enable them to participate actively 
in the NGTF. 
 
For the paper's input on S&D, see homonymous section.  
 Inter-Agency Cooperation  A number of international and regional organizati ons have considerable experience and expertise on 
the subject of trade facilitation.  They can make import ant contributions to one of the objectives of the 
negotiations, namely the provision of technical assistance and support for capacity building to 
developing and least-developed countries.  Of par ticular note is the work of the World Customs 
Organizations and the ASYCUDA and ACIS programm es of UNCTAD.  Further, the work of the  TN/TF/W/43/Rev.8 
 Page 119 
 
 
Economic Commission for Africa, because of its Africa specificity, will be crucial for the 
identification of Africa’s needs and priorities in this area. 
The African Group is of the opinion that the work on trade facilitation provides a unique opportunity 
for the WTO, IMF and the World Bank to deliver concretely on the coherence mandate.  In this 
regard, we call upon the three institutions to undertak e a concrete collaborative effort with a view to, 
inter alia, addressing the needs and priorities that w ill be identified by the African Group in the course 
of the negotiations. (...)"  
Communication from a Group of Latin American Countries39(TN/TF/W/41)  
 
Interrelationship Between the Elements of Annex D40 
 
"The relationships and synergies between the elem ents referred to could be reflected in future 
disciplines as follows: 
Relationship between the rules and the needs and priorities of Members 
 
The negotiating process will lead to the adoption of a series of improvements and clarifications 
designed substantially to enhance the effectiveness of Articles V, VIII and X of the GATT 1994.  It is 
possible that some rules, though beneficial from the standpoint of trade facilitation, may require 
resources, capacity-building or institutional adjustm ents for their implementation, and will therefore 
be temporarily beyond the implementation capac ity of certain Members, particularly developing and 
least developed countries. 
In such cases, compliance with future commitments should be comme nsurate with the demonstrated 
implementation capacity of each Member.  This would serve to promote gradual implementation in 
the manner best suited to the capacity, developm ent level and trade needs of each Member. 
The identification of the needs and priorities of Me mbers will be a compulsory benchmark, parallel to 
the identification of future commitments41, within the negotiating process.  To that end, a process of 
self-assessment by each Member – w ith the necessary technical assistance – would make it possible to 
diagnose the actual capacity for implementation of  future commitments.  This diagnosis would serve 
to determine each Member's real situation in relation to trade fa cilitation and the distance separating 
it from the capacity needed to implem ent obligations to be agreed in th e future.  It would also serve to 
define technical assistance and capacity-building re quirements for the purpose of narrowing the gap 
between the rule and the actual capacity for implementation. 
With a view to the implementation of the agreed  commitments, Members will report on their actual 
capacity for implementation within a period of time to be determined.  
In the case of developing and least developed c ountries with no proven capacity for immediate 
implementation of the new commitm ents, differential transition periods will be established, combined 
with programmes of technical assistance and capacity- building, and geared to the obligations to be 
assumed and the analysis of national needs and prio rities.  Upon completio n of those programmes, 
the Members concerned could be in a positio n to undertake the new commitments gradually, 
                                                      
39 Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, 
Guatemala, Honduras, Mexico, Panama, Paraguay, Peru and Uruguay  
40 The sponsors stress that the points made in this paper are meant to apply across the board to all 
negotiating proposals made by Members. 
41 Suggestions along these lines were recently made  in the communication from the People's Republic 
of China and Pakistan (TN/TF/W/29). TN/TF/W/43/Rev.8 
Page 120  
 
following a timetable and a procedure adapted to their implementation capacities. Pending 
achievement of the required capacities, the commitments would not be enforceable. 
Technical assistance and capacity-building in the light of Members' needs and priorities and the 
rules  
Compliance with the future trade facilitation disci plines for developing and least developed countries 
may entail technical assistance and capacity-buildi ng, with a resulting need for resources.  The 
experience with the implementation of the Uruguay  Round Agreements demonstrated the practical 
difficulties to which commitments undertaken in the WTO framework give rise if resources for their 
implementation are lacking or if inadequate consid eration is given to each country's needs for the 
implementation of the discipline. 
Technical assistance and capacity-building should be directed to the establishment of programmes 
conducive to implementation of the outcomes of the negotiations.  In other words, when rules are 
considered for possible adoption in the WTO, simult aneous consideration should be given to technical 
assistance so as to guarantee the viability of their implementation. 
An assessment should be made of the desirab ility of establishing a mechanism to organize and 
coordinate technical assistance and capacity building in the area of trade facilitation, pooling the 
efforts of donors, recipients and other internationa l organizations.  This mechanism would ensure 
that technical assistance is adapt ed to the needs of th e recipients, so as to guarantee transparency, 
coherence and effective assistance to developing and least developed countries in the implementation 
of commitments in this field. 
Special and differential treatment and its relatio nship with the other elements of Annex D 
 Special and differential treatment, which must go b eyond the customary granting of transition periods 
for the implementation of commitments, is horizont ally related to each of the above-mentioned 
elements of Annex D.  This principle should th erefore form an integral part of the clarification and 
improvement of Articles V, VIII and X of the GATT 19 94, of the identification of  each Member's needs 
and priorities, as well as of the means of pr oviding technical assistance and support for capacity-
building.  Moreover, the effecti veness of special and differential treatment will depend on the way in 
which the existing links and relationships between th e above-mentioned elements are given effect in 
the final outcome." 
Communication from Chinese Taipei (TN/TF/W/62)
 
 
Establish " a long-term mechanism, in the form of eith er a committee, a working group, a task force, 
annual periodic meetings, any other appropriate structure, or even recourse to an existing 
mechanism, in order to deal with trade facilitation issues, especially customs matters.  The functions 
of the long-term mechanism might include, but would not be limited to, the following:  
 
(a) Review the effectiveness of the support and assistance provided to developing 
Members, especially least-developed Memb ers, so as to ensure progress on the 
implementation of the results of the negotiations.  If difficulties in implementation are encountered by developing or least-developed Members, the mechanism, in 
conjunction with additional developed Members and/or relevant international 
organizations, shall ensure provision of the necessary technical assistance and capacity building. 
(b) Grant to developing Members, especially LDCs, upon request, specified, time-limited 
exceptions from obligations, in whole or in part , taking into account their financial,  TN/TF/W/43/Rev.8 
 Page 121 
 
 
trade and development needs with a view to ensuring full compliance with the final 
results of the negotiations.  
(c) Provide a regular forum to allow Members to  consult on any matters relating to trade 
facilitation . 
(d) Maintain close contact with the relevant in ternational organizations in the field of 
trade facilitation with the aim of securing th e best information on trade facilitating 
measures, and thus avoiding unnecessary duplication of efforts.  
(e) Encourage the use of international standar ds, guidelines, or recommendations by all 
Members.  
(f) Serve as a forum for Members to share national experiences and exchange views on 
trade facilitation matters.  The mechanism shall also promote effective cooperation 
between customs, or any other appropria te authorities, on trade facilitation and 
customs compliance issues.  
(g) Serve, as appropriate, as a platform for th e coordination of matters relating to trade 
facilitation with other WTO Committees . 
Communication from Chinese Taipei (TN/TF/W/118)  
"We propose the establishment of a Committe e on Trade Facilitation (CTF) composed of 
representatives from each of th e Members. The Committee shall select its own Chairman and meet 
periodically. The WTO Secretariat shall act as th e secretariat to the CTF. A non-exhaustive list of 
responsibilities of the CTF, which is open for fu rther discussion, may include the following: 
(i) To further the objectives of the Agreement; 
(ii) To afford Members the opportunity of consulting on any matters relating to 
the operation and implementation of the Agreement; 
(iii) To review periodically progress of implementation of the Agreement by 
Members; 
(iv) To provide Members with up-to-date information on the work of relevant 
international organizations, in particular on the establishment and adoption of international standards by these organizations; 
(v) To encourage the use by all Members,  to the extent possible, of standards, 
guidelines or recommendations by international organizations;  
(vi) To review needs and priorities as no tified by Members and any requests for 
technical assistance and special and differential treatment ." 
 
Communication from Pakistan and Switzerland (TN/TF/W/63)
 
 
"One of the key messages of Annex D is that Trade Facilitation obligations would become effective for 
a country when, in the view of the WTO Members, the country has acquired the capacity to administer 
efficiently the rules. Any measu res will become binding obligations once the capacity to implement 
has been achieved. Part C of this paper proposes elements of a mechanism that strives to TN/TF/W/43/Rev.8 
Page 122  
 
operationalise this objective.  The following three elements would complement this operational 
mechanism: 
 An Inventory of Trade Facilitation Measures 
(...) The WTO Secretariat's comp ilation document TN/TF/W/43 and subsequent revisions provides a 
good basis for such an inventory.  
The contribution by the African Group TN/TF/W/ 56 suggests further support for clarification and 
educative process, including training of customs o fficials, with respect to the measures contained in 
the compilation document related to GATT Articles V, VIII and X.  We welcome this proposal and 
encourage Members and relevant international organi zations to contribute to this educational 
process.  We also encourage proponents to voice their specific interests in the NGTF and bilaterally. 
Assessment of the Current Situa tions (Needs and Priorities)  
Undertaking an assessment of the current situation vis-à-vis trade facilitation and the future needs 
and priorities is necessary for each Member so that  it can then define which technical measures under 
negotiation it can implement and in what timefra me.  Where do countries currently stand in trade 
facilitation?  What gaps exist between ground facilities and proposed commitments?  We tend to 
agree with China and Pakistan
42, as well as with a number of Latin American countries43, which see 
this assessment exercise as a continuous process that has to accompany the negotiations.  
(...) Like other Members that have made proposals on  assessment, we believe t hat each Member needs 
to undertake a thorough self-assessment. 
Complementing the picture of the assessment of Members' needs and prioriti es, Members should also 
get a clearer idea on ongoing and planned TA&CB and in frastructure-financing activities  related 
to the inventory of trade facilitation measures. 
(...) Because this needs to be accurate and done on  a country-by-country basis, we suggest that the 
recipient Members make this compilation (...). 
Sequencing of measures 
Determining the sequencing and int errelationship of the technical measures being negotiated is 
equally essential.  Indeed, sometimes a combinatio n of measures allows to reap real benefits on the 
ground.  Also, some advanced measures may requi re the prior implementation of other basic 
measures. Experienced international organizations  could be of valuable support to Members by 
assisting them to organize these interrelationships and their sequencing. 
It is our assessment that the measures enumerate d in the inventory of trade facilitation measures44 are 
of a different nature: such that would not re quire investments in expensive infrastructure but 
primarily require administrative – although sometimes politically not easy to implement – actions and 
such that are increasingly demanding, both in terms of resources and implementation capacities. 
Members should not preclude devoting different trea tment to these two categories of measures in a 
final Text on trade facilitation.  As a starting point , Members could individually classify the measures 
                                                      
42 TN/TF/W/29. 
43 TN/TF/W/41. 
44 TN/TF/W/43 and subsequent revisions.  TN/TF/W/43/Rev.8 
 Page 123 
 
 
contained in the Secretariat's compilation documen t according to the matrix provided by the 
WB/WCO at the July 2005 session, annexed to this document (see Annex). 
A Possible Mechanism to Relate TA&CB and Financing to Reform 
 A basic requirement for this mechanism is that it is predictable and transparent, and to quote from 
TN/TF/W/56:  'such mechanism should ensure that  the needs and priorities with respect to trade 
facilitation … are addressed effectively; that avail able resources will be efficiently used; and that 
there will be long-term sustainability of technical assistance programmes.' 
This mechanism could comprise a set of components: 
(vii) action plans containing obligations, implementation periods and required 
means; 
(viii)  pledging mechanism for TA&CB and funding; 
(ix)  multiple channels to provide TA&CB and funding 
(x) WTO Trade Facilitation Committee (TFC ) to endorse Memb ers' obligations 
(TF measures) and commitments (TA&CB and funding); and 
(xi)  multilateral endorsement of implementation capacities." 
Document TN/TF/W/63 provides more detailed views on (i) to (v). 
 Communication from Mauritius on behalf of the ACP Group (TN/TF/W/73)
 
 
Making Annex D Operational  
 [...] 
 "The principle of special and differential treatmen t for developing and least-developed countries must 
be fully reflected and made directly operational in any negotiated outcome.  The concerns of 
developing and least-developed countries relating to th e cost implications of proposed measures shall 
be effectively addressed.  Therefore [...] the ACP would not want to see any new disciplines or 
commitments which would impact negatively on exist ing policy space and the flexibility of developing 
countries in adopting trade facilitation measures.  It is also critical that a balance be struck between 
the legitimate objective of border control and the econom ically desirable goal of trade facilitation. In 
addition, full account should be taken of the economic  structure of and levels of development in ACP 
countries ."  
The paper's input on Technical Assistance and Capa city Building can be found in the homonymous 
section.   Communication from the Kyrgyz Republic and the Republic of Moldova (TN/TF/W/74)
 
 
Special Flexibilities and Technical Assistance and Capacity Building for Small Low-Income 
Countries in Transition  
• "... Members which are small low- income economies in transition [should] be also granted 
special flexibilities with regard to trade facilitatio n and be provided with an adequate technical 
assistance and capacity building in accordance with  paragraphs 2,3,5 and 6 of Annex D of the 
General Council's Decision of 1 August 2004. " TN/TF/W/43/Rev.8 
Page 124  
 
 Communication from China, India, Pakistan and Sri Lanka (TN/TF/W/82)
 
 
The Arrangement of Commitments for Developing Members 
 
In view of the different requirement of proposed trade facilitation measures and the limited resources 
of developing Members, it would be desirable that proper arrangements of commitments are made for 
developing Members.  A possible mode of commitment arrangement might be that the rules to be 
established are divided into different modules, depe nding upon the degree of difficulty and the extent 
of resources and capability required for implementation.   There could be the kind of module rules that 
is comparatively easier to implement and forms th e basic commitments by the developing Members.  
For these rules, the developing Members might ta ke the commitments the day the agreement comes 
into effect and may also have (X) years of transitio n period if they so require.  For those modules of 
rules that require technical assistance and capacit y building support, commitments shall be taken 
subject to a period of transition and provision of relevant assistance and support guaranteed under 
the technical assistance and capacity building mechan ism established from the negotiations.  It needs 
to be made clear that the actual mode of a rrangement of commitments and the specific working 
mechanism is yet to be decided in further discu ssions and there is no attempt to prejudge the issue 
here.  Technical Assistance and Capacity Building Support Mechanism 
 
There are already specific submissions from Member s on how to solve the issue.  These include the 
idea of "establishing a coordination/collabor ative mechanism or building upon any existing 
mechanism involving various partners engaged in tr ade facilitation to enhance synergies and ensure 
efficient use of available resources" (TN/ TF/W/56), an organizing and coordinating mechanism 
ensuring that "technical assistance is adapted to the needs of the recipients, so as to guarantee 
transparency, coherence and effective assistance to  developing and least-developed countries in the 
implementation of commitments" (TN/TF/W/41), and a possible mechanism to relate TA&CB and 
financing to reform (TN/TF/W/63).  However, more in-depth discussions are needed to kick off proper 
arrangements in this area.  
The Application of Dispute Settlement Mechanism 
 In the past it has been suggest ed that, given the nature of implementation of a Trade Facilitation 
Agreement and that thousands of transactions everyday  could be subject to this Agreement, there is 
need for Members to have some creative thinking and  to consider dispute settlement rules that would 
address the concerns of the developing Members without otherwise diminishing the fundamental rule 
of the WTO dispute settlement process.  A possi ble solution could be the establishment of an 
agreement-specific process of consultation or medi ation.  Disputes would first be brought to a 
dedicated body, such as a Committee on Trade Fac ilitation, to be discussed and mediated there.  
The dispute settlement mechanism should only be the last resort when there is no hope of settling the 
dispute within the Committee.  There has been no discussion in the Negotiating Group on this issue 
and this would need to be addressed at the appropriate stage.  TN/TF/W/43/Rev.8 
 Page 125 
 
 
VI. ANNEX A  
 PROPOSALS ON ARTICLES V, VIII AND X AND RELATED S&D AND TA&CB MATTERS   
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/6 and 
Corr.1 European Communities Clarifications and Improvements to 
GATT Article X  ("Publication and Administration of Trade Regulations") 
W/7 and Corr.1 Korea Clarification of Article X of the GATT:  
Publication and Availability of Information and Prior Commenting Period on Core Measures 
W/8 and 
Add.1, and 
Corr.1 Japan, Mongolia, Pakistan, Peru, and 
Chinese Taipei  Trade Facilitation: Proposals to Clarify 
and Improve GATT Article X 
W/9 and 
Add.1 Canada and Australia Possible Commitments on Advance 
Rulings 
W/10 Chinese Taipei  Trade Facilitation:  Some Possible 
Measures to Improve GATT Articles VIII and X 
W/11 United States Introduction to Proposals by the United 
States of America 
W/12 United States Advance Binding Rulings 
W/13 United States Proposal on Transparency and 
Publication 
W/14 United States Fees 
W/15 United States Express Shipments 
W/17 and 
Add.1 Japan, Mongolia, Peru and Chinese Taipei   Trade Facilitation:  Proposals to 
Clarify and Improve GATT 
Article VIII 
W/18 Korea Clarification and Improvement of 
Article VIII of the GATT:  Reducing Administrative Burdens 
W/19 Australia and Canada Possible Commitment on Enhanced 
Clearance Procedures – Provision for Collateral or Monetary Security  
W/20 Canada Possible Commitments on Border 
Agency Coordination – A Proposal by Canada 
W/21 United States Release of Goods 
W/22 Uganda and United States Cons ularization – Proposal by Uganda 
and the United States TN/TF/W/43/Rev.8 
Page 126  
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/23 European Communities and Australia Clarification and Improvements to 
GATT Article VIII:  Provisions on Fees and Charges 
W/24 New Zealand Proposals to Clarify and Improve 
Articles VIII and X 
W/25 Chinese Taipei  Trade F acilitation:  Possible Measures 
to Improve GATT Article VIII on Fees 
W/26 China Proposal on Clarification and 
Improvement of GATT Article X 
W/28 and Add.1 Bolivia, Japan, Kyrgyz Republic, Moldova, 
Mongolia and Paraguay Trade Facilitation:  Improvement of 
Certain Elements Contained in GATT Article V 
W/30 Peru Proposals relating to GATT Articles, 
V, VIII and X, and Co-operation and 
Technical and Financial Assistance 
W/31 Hong Kong, China Proposal for Improving GATT 
Article VIII 
W/32 Hong Kong, China Proposal for Improving GATT 
Article X 
W/34 Korea Improvement of GATT Article V: 
Minimization of Burden on Cargo in Transit and Differentiation of Cargo undergoing Transhipment 
W/35 and  Add.1 European Communities and Paraguay Freedom of Transit 
W/36 New Zealand, Norway and Switzerland Clarifications and improvements in 
GATT Article VIII - (Fees and formalities connected with importation 
and exportation) - Proposal on 
Simplification, Reduction and Standardization of Trade Documents 
W/38 Singapore Procedural Elements for Advance 
Rulings 
W/39 Paraguay, Rwanda, and Switzerland Improvement of  Elements related to 
Transit 
W/40 Argentina Proposal to Improve and Clarify 
Article X of the GATT 1994 
W/42 Japan Risk Management 
W/44 Chinese Taipei Establishing a System for Immediate 
Release of Express Consignments 
W/45 Turkey Proposals to Improve GATT Articles 
VIII and X  TN/TF/W/43/Rev.8 
 Page 127 
 
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/46 European Communities Improvements to GATT Article VIII 
and Formalities and Requirements Connected with Importation and Exportation and Related Proposals on 
S&D and TA  
W/47 Singapore Freedom of Transit 
W/49 China and Korea Clarification and Improvement of 
GATT Article VIII – Applying Risk 
Management  
W/60 Dominican Republic Reinforcing the Ethical Conduct of 
Staff and the Integrity of Customs 
Administrations 
W/62 Chinese Taipei Establishing a Long-Term Mechanism 
on Trade Facilitation Matters 
W/64 Cuba Improvement and Clarification of 
Article V of the GATT: Strengthening of the Principles of Non-Discrimination and Most-Favored Nation Treatment 
W/67 New Zealand, Norway and Switzerland Clarifications and Improvements in 
GATT Article VIII – Follow-Up to 
TN/TF/W/36 
W/70 Chile Proposal by Chile 
W/77 India Proposal on GATT Article VIII 
W/78 India Proposals on GATT Article X 
W/79 and 
Add.1 Armenia, Canada, the EC, Japan, the 
Kyrgyz Republic,  Mongolia, New Zealand, 
Paraguay and the Republic of Moldova Proposals on Transit 
W/80 Australia, Canada and the United States Common Elements of Advance 
Rulings 
W/83 Canada, EC and New Zealand Border Agency Coordination 
W/84 Canada, EC, Peru and Switzerland Separation of Release from Clearance 
and other Measures to simplify Release 
and Clearance 
W/85 Chile, Korea, Norway and Switzerla nd The Use of International Standards 
W/86 Uganda and the United States Consularization 
W/87 Chinese Taipei, EC, and Switzerland Proposals on Authorized Traders 
W/88 Chinese Taipei, EC and Switzerland Proposals on Customs Brokers 
W/89 Chile, Peru and the US Internet Publication 
W/90  Chinese Taipei and EC  Proposals on Pre-shipment Inspection TN/TF/W/43/Rev.8 
Page 128  
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/91 United States Express Shipments 
W/92 Hong Kong, China, Korea and Switzerla nd Acceptance of Commercially Available 
Information 
W/94 EC, Chinese Taipei, Korea and Switzerland Proposals on Fees and Charges 
Connected with Importation and Exportation 
W/96 Chinese Taipei, Costa Rica, EC, Japan, 
Mongolia, New Zealand, and Switzerland Proposals on Publication and 
Availability of Information 
W/97 Chinese Taipei, Costa Rica, Japan, 
Mongolia and New Zealand Proposals on Appeal Procedures 
W/98 Chinese Taipei, EC, Japan, Korea, 
Mongolia, New Zealand, Pakistan and Switzerland  Proposals on Pre-arrival processing 
W/99  Chinese Taipei, Japan, Korea, Mongolia, 
New Zealand, Singapore and Switzerland Proposals on Risk Management 
W/100 Chile, EC, Japan, Korea, Mongolia and 
Singapore Proposal on the Introduction of Single 
Window/One-Time Submission 
W/101 Chinese Taipei, EC, Japan, Korea and 
Mongolia Proposal on Time Release of Goods 
W/102 Costa Rica, EC, Japan, Korea, Mongolia, 
New Zealand, Singapore and Switzerland Proposal on Prior Publication and 
Consultation 
 
W/104 Uganda and the United States Consularization 
W/107 European Communities, Korea and 
Switzerland Fees and Charges 
W/108 EC and Chinese Taipei Pre-shipment Inspections 
W/109 EC, Chinese Taipei and Switzerland Authorized Traders 
W/110 EC, Chinese Taipei and Switzerland Customs Brokers 
W/111 New Zealand Objective Criteria for Tariff 
Classification 
W/112 Hong Kong, China, Korea and Switzerla nd Acceptance of Commercially Available 
Information and of Copies 
W/113 Armenia, the European Communities, the 
Kyrgyz Republic, Mongolia, the Former Yugoslav Republic of Macedonia and the 
Republic of Moldova Transit 
W/114 Japan, Mongolia and Switzerland Proposals on Publication and 
Availability of Information  
W/115 Hong Kong, China, Japan, Korea, Mongolia 
and Switzerland Proposals on prior Publication and 
Consultation  TN/TF/W/43/Rev.8 
 Page 129 
 
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/116 Japan and Mongolia Proposals on Appeal Procedures  
W/117 Japan, Korea, Mongolia and Switzerland Proposals on Pre-Arrival processing  
W/119 Mongolia, Paraguay, Rwanda and 
Switzerland 
 Trade Facilitation: Improvement of 
Elements related to Transit 
W/120 Turkey Advance Rulings 
W/121 India Proposal on Article VIII 
W/122 India Proposal on Article X 
W/124/Rev.1 Hong Kong, China and Switzerland Reduction/Limitation and Periodic 
Review of Formalities and 
Documentation Requirements 
W/125 Australia, Canada and the United St ates Draft Text on Advance Rulings 
W/126 New Zealand Objective Criteria for Tariff 
Classification 
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 Canada Draft Text on Border Agency 
Cooperation 
 
 
VII. ANNEX B   NATIONAL EXPERIENCE PAPERS  
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/48 Norway Border Agency Cooperation 
W/50 Malaysia Trade Facilitation: Malaysia's experience 
W/53 Japan Explanatory Note on Pre-Arrival Examination – Japan's 
Experience  
W/55 Korea Post-Clearance Audit in Korea 
W/58 Singapore Singapore’s National Experience in implementing a 
"Single Window" System via TradeNet® 
W/61 Thailand Trade Facilitation: Thailand's Experiences 
W/65 Guatemala Experience in Implementing a Special Procedure for the 
Rapid Clearance of Express Consignments  
W/66 Australia Binding Advance Rulings – Australia's Experience 
W/69  Egypt Reforming Customs Authority, Fighting Corruption and 
the Usage of Computers – Egypt’s National Experience TN/TF/W/43/Rev.8 
Page 130  
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/75 Egypt Egypt's National Experience Concerning Measures 
Related to Articles V, VIII and X of GATT 1994: Future Needs and Priorities 
W/105 Singapore on behalf of 
ASEAN Experience on the development of the ASEAN Single 
Window 
 
 
 VIII. ANNEX C  
PROPOSALS ON CUSTOMS/OTHER AGENCY COOPERATION ON TRADE 
FACILITATION AND CUSTOMS COMPLIANCE ISSUES  
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/57 India and the United States Proposal on the Establishment of a 
Multilateral Mechanism for the 
Exchange and Handling of 
Information between Members45  
W/68 India Cooperation Mechanism for 
Customs Compliance 
W/103 India Cooperation Mechanism for 
Customs Compliance 
W/123 India Cooperation Mechanism for 
Customs Compliance 
 
 
IX. ANNEX D  PROPOSALS ON CROSS-CUTTINGS ISSUES WITH NO DIRECT LINK TO A SPECIFIC MEASURE  
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/29 China and Pakistan A Proposal on Identifying Trade 
Facilitation Needs and Priorities 
W/33 African Group Trade Facilitation  
W/41 and Add.1 and Add.2 Argentina, Bolivia, Brazil, Chile, Colombia, 
Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, México, Panama, Paraguay, Peru and Uruguay Links Between the Elements of 
Annex D 
W/56 African Group Operationalizing Technical Assistance 
and Capacity Building in Trade Facilitation 
                                                      
45 Added by the Secretariat. The document does not have any specific title.   TN/TF/W/43/Rev.8 
 Page 131 
 
 
Symbol 
(TN/TF/...)  Sponsor(s)  Title  
W/63 Pakistan and Switzerland Development-related issues in Trade 
Facilitation 
W/73 Mauritius on behalf of the ACP Group Issues in the Negotiations on Trade 
Facilitation and the Importance of Promoting Development Objectives Through Technical Assistance and 
Capacity Building 
W/74 Kyrgyz Republic and Re public of Moldova Special Flexibilities and Technical 
Assistance and Capacity Building for 
Small Low-Income Countries in Transition  
W/81 Chile, Dominican Republic, Ecuador, 
Guatemala, Honduras, Mexico, Nicaragua, Paraguay, Panama, Peru and Uruguay Special & Differential Treatment: 
Application and Inter-relationship with Commitments Arising from the Trade Facilitation Negotiations 
W/82 China, India, Pakistan and Sri Lanka Proposal on the Process of Trade 
Facilitation Negotiations 
W/95 African Group Implementing the Technical 
Assistance and Capacity Building and 
S&D Treatment Ma ndates of Annex 
D of the July 2004 Framework 
W/118 Chinese Taipei Institutional Matters related to Trade 
Facilitation 
 
 
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