. /.   WORLD TRADE  
ORGANIZATION  TN/TF/W/170 
17 March 2010 
 (10-1451) 
Negotiating Group on Trade Facilitation Original: English 
  
 
 
COMMUNICATION BY SWITZERLAND 
 
  The following communication, dated 17 March 20 10, is circulated at the request of the 
Delegation of Switzerland. 
 
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 TEMPORARY ADMISSION OF GOODS /  INWARD AND OUTWARD PROCESSING  
 
 
I. INTRODUCTION 
1. As economic, but also cultural, scientific and educational relations a nd interactions between 
countries intensify and complex supply chains span th e globe, more and more of the goods that cross 
borders are not destined for permanent importation,  but exit the territory again within a specified 
period without having undergone any significant cha nge or after manufacturing, processing or repair. 
Trade can be greatly facilitated and important economic gains can be achieved by establishing 
customs procedures which allow for rapid clearance  of such goods as well as conditional relief from 
import duties and taxes to such goods. 
2. Temporary admission of goods can facilitate excha nges of educational, scientific or cultural 
material, and therefore promote education and scientific research as well as cultural development, activities fundamental to human advancement. Ec onomic advantages accrue from allowing national 
enterprises to examine, test and even temporarily use foreign goods with facilitated access as well as 
either total or partial exemption from the impor t duties and taxes normally chargeable on them.  
3. Inward and Outward Processing facilitates the trad e of goods which enter a Customs territory 
only temporarily for manufacturing, processing or repair. It allows a country to increase its 
competitiveness, as payment of import duties and taxes every time goods are imported, on a temporary basis, into one country or another are partially or totally eliminated. 
4. Switzerland has submitted a Room Paper on this issue for Member’s consideration at the  
meeting of the Negotiating Group on Trade Facilitation on the 8
th of March 2010.  
5. On this background, Switzerland submits the follo wing textual proposal, for Members' further 
consideration and inclusion in the draft consolid ated negotiating text, TN/TF/W/165, under Article 10 
on “Formalities connected with importation and exportation”. TN/TF/W/170 
Page 2  
 
  II. TEXTUAL PROPOSAL 
 
Temporary Admission of Goods 
 
1.  Each Member shall allow temporary admissi on of goods [in accordance with the international 
standards and practices]. 
 2. For the purposes of this Article, the term “temporary admission” means the Customs procedure under which certain goods  can be brought into a Customs territory conditionally relieved 
totally or partially from payment of import dutie s and taxes; such goods must be imported for a 
specific purpose and must be intended for re-exportati on within a specified period and without having 
undergone any change except normal depreciation due to the use made of them.  
Inward and Outward Processing 
 1. Each Member shall allow inward and outward processing of goods [in accordance with 
international standards and practices].   2. For the purposes of this Article, the term "inward processing" means the Customs procedure 
under which certain goods can be brought into a Customs territory conditionally relieved from 
payment of import duties and taxes, on the basis that such goods are intended for manufacturing, 
processing or repair and subsequent exportation. 
 3. For the purposes of this Article, the term " outward processing" means the Customs procedure 
under which goods which are in free circulation in a Customs territory may be temporarily exported 
for manufacturing, processing or repair abroad and th en re-imported with total or partial exemption 
from import duties and taxes. 
 
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