Time as a trade barrier : Implications for low income countries This article builds on and extends the quantitative part of OECD Trade Policy Working Paper No 35 co authored by Enrico Pinali and Massimo Geloso Grosso. The Working Paper includes detailed case studies as well as a discussion of specific GATS issues related to the logistics services sector. The author would like to thank Dale Andrew Henk Kox and Delegates to the Working Party of the Trade Committee for useful comments on the Working Paper and Paul Swaim and Mark Pearson for useful comments and suggestions on this version. The usual disclaimer applies.