Trade Facilitation Agreement ( TFA) and India

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Update: 01st  April 2015 – Click here to read Foreign Trade Policy of India 2015-20 (FTP 2015-20)  Foreign Trade Policy 2015-20.pdf

 

 

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Derailing WTO Trade Facilitation Agreement (Bali Package) as India kept on hold?

 

The World Trade Organization,  WTO failed to implement   its first landmark deal since its inception in 1995 as the deadline for signing the Trade Facilitation Agreement ended on Thursday 31st July, 2014 , where India not signed on it. 

Trade Facilitation Agreement and India
US Secretary of State John Kerry and Commerce Secretary Penny Pritzker have held series of meetings with Indian leaders including Finance Minister Arun Jaitley and Commerce Minister Nirmala Sitharaman to persuade New Delhi to agree to dilute its tough stand on WTO’s Bali package.


India blocked  agreement on new global customs rules on 24 July at a meeting of World Trade Organization (WTO) in Geneva where 157 member countries participated.     The decision taken by Indian government might  anger  fellow members who say Delhi’s veto could be costly, economically and politically.   However,  Kher said India was always committed on the TFA. “We never went back on our commitments with regard to the TFA. We took our proposal (on public stockholding of food grains for poor people) to the WTO Director General in a proper manner. But we have not been able to reach a consensus,” he said.
Several countries issued statements saying that a failure to agree the deal would be a massive blow to the WTO, which is trying to emerge from a decade of failed negotiations on further liberalizing global trade. 
They warned that failing to seal the TFA would unravel the whole package of trade agreements done in Bali, effectively destroying the chance of further global trade reform, something that India has long demanded. "A decision to step away would be in no one’s interest. It would seriously undermine the ability of the WTO to deliver for the future," the group said in a statement.

 

 

According to Kher, India does not derail WTO talks on Bali package and he added – “July 31 was not the deadline that could not have been extended. We are committed to the  Trade Facilitation Agreement.”
Many trade experts think that if global trade negotiations lose momentum again, many WTO members, including the European Union and the United States, will effectively give up and focus all their efforts on more ambitious trade reforms that they are already negotiating bilaterally and in small groups.

The European Union gave a similar warning, saying: "Without adoption of the Trade Facilitation Protocol by July 31 a great opportunity to mobilize trade as an instrument for growth and development would be lost, and the credibility of the WTO, which has during the financial crisis proven its value as a firewall against protectionism, would be further damaged." Several trade diplomats said they were mystified by India’s stance, since it has not made any specific demands, making it impossible for the rest of the WTO to resolve the problem.

 

India not opposed to TFA?

According to  a top government official of India, "India has no problem implementing the TFA. However, given the resistance to take forward other decisions, the concern is that once the Trade Facilitation Agreement is implemented, none of the developed countries is likely to come back to the negotiating table to discuss the food subsidy issue or any of the other non-binding outcomes of the Bali ministerial conference".   
  

Last year in Indonesia, during Ninth Ministerial Conference, largely three issues were taken into account.  They were Package for Least Development Countries (LCDs), Trade facilitation and agriculture.  In the meeting, the 160-member WTO had reaffirmed their commitment for duty free and quota free market access for LCDs. Reactions on the   Michael Froman, US trade representative told, "India clearly and forcefully expressed its concern that work proceeds on all fronts, including food stockpiling, and received assurances that all G20 members are committed to the full implementation of all Bali agreements on the agreed timetables".    In Bali, WTO members agreed to give India a pass until 2017, while negotiating a permanent solution.
 
  
What is Trade Facilitation Agreement? – (Bali Package)

 
The Trade Facilitation Agreement TFA is a part of a broader reform to boost  international trade designed  at the ministerial conference of WTO in Bali, Indonesia  in December, 2013, continued from Doha meet.
The TFA, which aims at simplifying customs procedure, increasing transparency and reducing transactions cost, is being pushed by the US and other developed nations as they seek to bolster their sagging economies through an unhindered international trade by way of a uniform and easy procedures at customs.
The TFA, through a worldwide reform of duties and tariffs, and a reduction in red tape at international borders, aims to ease trade relations between countries.  
According to some estimates, the TFA could add $1 trillion in new trade globally and create 20 million new jobs worldwide.
Trade facilitation agreement (TFA) is a trade protocol aiming to give a spur and do away with the stumbling blocks in doing international trade between various countries.

 
 

 

What is India’s concern on TFA – Bali package?

Trade Facilitation Agreement  TFA and IndiaIndia demands permanent solution on food security issue.  India has about large numbers of poor people who require some sort of food assurances, assistance.
It will not move forward on TFA in absence of a concrete framework to find a permanent solution on public food stockpile which is necessary for the food security program. The developed countries will have to give a concrete framework to find a permanent solution for India’s public stock holding issue and without that New Delhi will not adopt the TFA protocol.
India is pressing for an amendment to World Trade Organization WTO norms regarding stockpile of food grains, an issue critical to India’s food security programme. The current WTO norms limit the value of food subsidies at 10 per cent of the total value of food grain production. However, the support is calculated at the prices that are over two-decade old.   India is asking for a change in the base year (1986-88) for calculating the food subsidies. India wants a change taking into account inflation and currency fluctuation.  This will affect India's food security program and food grain procurement through the minimum support prices (MSP).


The current WTO norms limit the value of food subsidies at 10 percent of the total value of food grain production. However, the support is calculated at the prices that are over two-decade old and not at current prices. India is asking for change in the base year (1986) for calculating the food subsidies. The US gives about $120 billion as agriculture subsidy as compared to India’s $12 billion. 


 
"The MSP policy acts as a means to keep farmers engaged in cultivation and if this comes into question, the livelihood of half of India's population would be in jeopardy. More than 90% of India's farmers are resource-poor, who own less than 10 hectares of irrigated land," a source said.


According to Indian trade negotiators, developed countries have pressed for early adoption of the TFA that will give them enhanced market access but have avoided discussions on other issues.
India also made a strong pitch for deciding on a roadmap with clear timelines for different stages till finding a solution by December31, 2014 and reviewing the progress by the WTO's General Council in October this year.

India and TFA (Bali Package)
The developing country especially India and South Africa wants that before pushing for this TFA thing why WTO don't discuss and allay our concern on food subsidy which is a lifeline for lakhs of BPL people in these countries. What was agreed upon in Bali summit?

 

Hectic consultations are going on in Geneva to resolve issues between developed countries and emerging economies.

 

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The extract of Trade Facilitation Agreement is given below:

 
AGREEMENT ON TRADE FACILITATION?
Preamble
Members,
Having regard to the negotiations launched under the Doha Ministerial Declaration;
Recalling and reaffirming the mandate and principles contained in paragraph 27 of the Doha
Ministerial Declaration (WT/MIN(01)/DEC/1) and in Annex D of the Decision of the Doha Work
Programme adopted by the General Council on 1 August 2004 (WT/L/579), as well as in paragraph
33 of and Annex E to the Hong Kong Ministerial Declaration (WT/MIN(05)/DEC);
Desiring to clarify and improve relevant aspects of Articles V, VIII and X of the GATT 1994
with a view to further expediting the movement, release and clearance of goods, including goods
in transit;
Recognizing the particular needs of developing and especially least-developed country
Members and desiring to enhance assistance and support for capacity building in this area;
Recognizing the need for effective cooperation among Members on trade facilitation and
customs compliance issues;
Hereby agree as follows:
SECTION I
ARTICLE 1: PUBLICATION AND AVAILABILITY OF INFORMATION
1 Publication
1.1 Each Member shall promptly publish the following information in a non-discriminatory and
easily accessible manner in order to enable governments, traders, and other interested parties to
become acquainted with them:
(a) procedures for importation, exportation, and transit (including port, airport, and other
entry-point procedures), and required forms and documents;
(b) applied rates of duties and taxes of any kind imposed on or in connection with
importation or exportation;
(c) fees and charges imposed by or for governmental agencies on or in connection with
importation, exportation or transit;
(d) rules for the classification or valuation of products for customs purposes;
(e) laws, regulations, and administrative rulings of general application relating to rules of
origin;
? This document has previously been issued under the symbol WT/PCTF/W/27.
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(f) import, export or transit restrictions or prohibitions;
(g) penalty provisions for breaches of import, export, or transit formalities;
(h) procedures for appeal or review;
(i) agreements or parts thereof with any country or countries relating to importation,
exportation, or transit; and
(j) procedures relating to the administration of tariff quotas.
1.2 Nothing in these provisions shall be construed as requiring the publication or provision of
information other than in the language of the Member except as stated in paragraph 2.2.
2 Information Available Through Internet
2.1 Each Member shall make available, and update to the extent possible and as appropriate,
the following through the internet:
(a) a description1 of its procedures for importation, exportation, and transit, including
procedures for appeal or review, that informs governments, traders, and other
interested parties of the practical steps needed for importation, exportation, and
transit;
(b) the forms and documents required for importation into, exportation from, or transit
through the territory of that Member;
(c) contact information on its enquiry point(s).
2.2 Whenever practicable, the description referred to in subparagraph 2.1(a) shall also be made
available in one of the official languages of the WTO.
2.3 Members are encouraged to make available further trade-related information through the
internet, including relevant trade-related legislation and other items referred to in paragraph 1.1.
3 Enquiry Points
3.1 Each Member shall, within its available resources, establish or maintain one or more
enquiry points to answer reasonable enquiries of governments, traders, and other interested
parties on matters covered by paragraph 1.1 and to provide the required forms and documents
referred to in subparagraph 1.1(a).
3.2 Members of a customs union or involved in regional integration may establish or maintain
common enquiry points at the regional level to satisfy the requirement of paragraph 3.1 for
common procedures.
3.3 Members are encouraged not to require the payment of a fee for answering enquiries and
providing required forms and documents. If any, Members shall limit the amount of their fees and
charges to the approximate cost of services rendered.
3.4 The enquiry points shall answer enquiries and provide the forms and documents within a
reasonable time period set by each Member, which may vary depending on the nature or
complexity of the request.
4 Notification
Each Member shall notify the Committee on Trade Facilitation established under paragraph 1.1 of
Article 23 (referred to in this Agreement as the "Committee") of:
1 Each Member has the discretion to state on its website the legal limitations of this description.
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(a) the official place(s) where the items in subparagraphs 1.1(a) to (j) have been
published;
(b) the Uniform Resource Locators of website(s) referred to in paragraph 2.1; and
(c) the contact information of the enquiry points referred to in paragraph 3.1.
ARTICLE 2: OPPORTUNITY TO COMMENT, INFORMATION BEFORE ENTRY INTO FORCE,
AND CONSULTATIONS
1 Opportunity to Comment and Information before Entry into Force
1.1 Each Member shall, to the extent practicable and in a manner consistent with its domestic
law and legal system, provide opportunities and an appropriate time period to traders and other
interested parties to comment on the proposed introduction or amendment of laws and regulations
of general application related to the movement, release, and clearance of goods, including goods
in transit.
1.2 Each Member shall, to the extent practicable and in a manner consistent with its domestic
law and legal system, ensure that new or amended laws and regulations of general application
related to the movement, release, and clearance of goods, including goods in transit, are published
or information on them made otherwise publicly available, as early as possible before their entry
into force, in order to enable traders and other interested parties to become acquainted with them.
1.3 Changes to duty rates or tariff rates, measures that have a relieving effect, measures the
effectiveness of which would be undermined as a result of compliance with paragraphs 1.1 or 1.2,
measures applied in urgent circumstances, or minor changes to domestic law and legal system are
each excluded from paragraphs 1.1 and 1.2.
2 Consultations
Each Member shall, as appropriate, provide for regular consultations between its border agencies
and traders or other stakeholders located within its territory.

 

ARTICLE 3: ADVANCE RULINGS
1. Each Member shall issue an advance ruling in a reasonable, time-bound manner to the
applicant that has submitted a written request containing all necessary information. If a Member
declines to issue an advance ruling, it shall promptly notify the applicant in writing, setting out the
relevant facts and the basis for its decision.
2. A Member may decline to issue an advance ruling to the applicant where the question raised
in the application:
(a) is already pending in the applicant's case before any governmental agency, appellate
tribunal, or court; or
(b) has already been decided by any appellate tribunal or court.
3. The advance ruling shall be valid for a reasonable period of time after its issuance unless the
law, facts, or circumstances supporting that ruling have changed.
4. Where the Member revokes, modifies, or invalidates the advance ruling, it shall provide
written notice to the applicant setting out the relevant facts and the basis for its decision. Where a
Member revokes, modifies, or invalidates advance rulings with retroactive effect, it may only do so
where the ruling was based on incomplete, incorrect, false, or misleading information.
5. An advance ruling issued by a Member shall be binding on that Member in respect of the
applicant that sought it. The Member may provide that the advance ruling is binding on the
applicant.
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6. Each Member shall publish, at a minimum:
(a) the requirements for the application for an advance ruling, including the information
to be provided and the format;
(b) the time period by which it will issue an advance ruling; and
(c) the length of time for which the advance ruling is valid.
7. Each Member shall provide, upon written request of an applicant, a review of the advance
ruling or the decision to revoke, modify, or invalidate the advance ruling.2
8. Each Member shall endeavour to make publicly available any information on advance rulings
which it considers to be of significant interest to other interested parties, taking into account the
need to protect commercially confidential information.
9. Definitions and scope:
(a) An advance ruling is a written decision provided by a Member to the applicant prior to
the importation of a good covered by the application that sets forth the treatment that
the Member shall provide to the good at the time of importation with regard to:
(i) the good's tariff classification; and
(ii) the origin of the good.3
(b) In addition to the advance rulings defined in subparagraph (a), Members are
encouraged to provide advance rulings on:
(i) the appropriate method or criteria, and the application thereof, to be used
for determining the customs value under a particular set of facts;
(ii) the applicability of the Member's requirements for relief or exemption from
customs duties;
(iii) the application of the Member's requirements for quotas, including tariff
quotas; and
(iv) any additional matters for which a Member considers it appropriate to issue
an advance ruling.
(c) An applicant is an exporter, importer or any person with a justifiable cause or a
representative thereof.
(d) A Member may require that the applicant have legal representation or registration in its
territory. To the extent possible, such requirements shall not restrict the categories of
persons eligible to apply for advance rulings, with particular consideration for the
specific needs of small and medium-sized enterprises. These requirements shall be clear
and transparent and not constitute a means of arbitrary or unjustifiable discrimination.
2 Under this paragraph: (a) a review may, either before or after the ruling has been acted upon, be
provided by the official, office, or authority that issued the ruling, a higher or independent administrative
authority, or a judicial authority; and (b) a Member is not required to provide the applicant with recourse to
paragraph 1 of Article 4.
3 It is understood that an advance ruling on the origin of a good may be an assessment of origin for the
purposes of the Agreement on Rules of Origin where the ruling meets the requirements of this Agreement and
the Agreement on Rules of Origin. Likewise, an assessment of origin under the Agreement on Rules of Origin
may be an advance ruling on the origin of a good for the purposes of this Agreement where the ruling meets
the requirements of both agreements. Members are not required to establish separate arrangements under this
provision in addition to those established pursuant to the Agreement on Rules of Origin in relation to the
assessment of origin provided that the requirements of this Article are fulfilled.
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ARTICLE 4: PROCEDURES FOR APPEAL OR REVIEW
1. Each Member shall provide that any person to whom customs issues an administrative
decision4 has the right, within its territory, to:
(a) an administrative appeal to or review by an administrative authority higher than or
independent of the official or office that issued the decision;
and/or
(b) a judicial appeal or review of the decision.
2. The legislation of a Member may require that an administrative appeal or review be initiated
prior to a judicial appeal or review.
3. Each Member shall ensure that its procedures for appeal or review are carried out in a nondiscriminatory
manner.
4. Each Member shall ensure that, in a case where the decision on appeal or review under
subparagraph 1(a) is not given either:
(a) within set periods as specified in its laws or regulations; or
(b) without undue delay
the petitioner has the right to either further appeal to or further review by the administrative
authority or the judicial authority or any other recourse to the judicial authority.5
5. Each Member shall ensure that the person referred to in paragraph 1 is provided with the
reasons for the administrative decision so as to enable such a person to have recourse to
procedures for appeal or review where necessary.
6. Each Member is encouraged to make the provisions of this Article applicable to an
administrative decision issued by a relevant border agency other than customs.
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY, NON-DISCRIMINATION
AND TRANSPARENCY
1 Notifications for enhanced controls or inspections
Where a Member adopts or maintains a system of issuing notifications or guidance to its concerned
authorities for enhancing the level of controls or inspections at the border in respect of foods,
beverages, or feedstuffs covered under the notification or guidance for protecting human, animal,
or plant life or health within its territory, the following disciplines shall apply to the manner of their
issuance, termination, or suspension:
(a) the Member may, as appropriate, issue the notification or guidance based on risk;
(b) the Member may issue the notification or guidance so that it applies uniformly only to
those points of entry where the sanitary and phytosanitary conditions on which the
notification or guidance are based apply;
4 An administrative decision in this Article means a decision with a legal effect that affects the rights and
obligations of a specific person in an individual case. It shall be understood that an administrative decision in
this Article covers an administrative action within the meaning of Article X of the GATT 1994 or failure to take
an administrative action or decision as provided for in a Member's domestic law and legal system. For
addressing such failure, Members may maintain an alternative administrative mechanism or judicial recourse to
direct the customs authority to promptly issue an administrative decision in place of the right to appeal or
review under subparagraph 1(a).
5 Nothing in this paragraph shall prevent a Member from recognizing administrative silence on appeal
or review as a decision in favor of the petitioner in accordance with its laws and regulations.
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(c) the Member shall promptly terminate or suspend the notification or guidance when
circumstances giving rise to it no longer exist, or if changed circumstances can be
addressed in a less trade-restrictive manner; and
(d) when the Member decides to terminate or suspend the notification or guidance, it
shall, as appropriate, promptly publish the announcement of its termination or
suspension in a non-discriminatory and easily accessible manner, or inform the
exporting Member or the importer.
2 Detention
A Member shall promptly inform the carrier or importer in case of detention of goods declared for
importation, for inspection by customs or any other competent authority.
3 Test Procedures
3.1 A Member may, upon request, grant an opportunity for a second test in case the first test
result of a sample taken upon arrival of goods declared for importation shows an adverse finding.
3.2 A Member shall either publish, in a non-discriminatory and easily accessible manner, the
name and address of any laboratory where the test can be carried out or provide this information
to the importer when it is granted the opportunity provided under paragraph 3.1.
3.3 A Member shall consider the result of the second test, if any, conducted under paragraph
3.1, for the release and clearance of goods and, if appropriate, may accept the results of such test.
ARTICLE 6: DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN CONNECTION
WITH IMPORTATION AND EXPORTATION AND PENALTIES
1 General Disciplines on Fees and Charges Imposed on or in Connection with
Importation and Exportation
1.1 The provisions of paragraph 1 shall apply to all fees and charges other than import and
export duties and other than taxes within the purview of Article III of GATT 1994 imposed by
Members on or in connection with the importation or exportation of goods.
1.2 Information on fees and charges shall be published in accordance with Article 1. This
information shall include the fees and charges that will be applied, the reason for such fees and
charges, the responsible authority and when and how payment is to be made.
1.3 An adequate time period shall be accorded between the publication of new or amended fees
and charges and their entry into force, except in urgent circumstances. Such fees and charges
shall not be applied until information on them has been published.
1.4 Each Member shall periodically review its fees and charges with a view to reducing their
number and diversity, where practicable.
2 Specific disciplines on Fees and Charges for Customs Processing Imposed on or in
Connection with Importation and Exportation
Fees and charges for customs processing:
(i) shall be limited in amount to the approximate cost of the services rendered on or in
connection with the specific import or export operation in question; and
(ii) are not required to be linked to a specific import or export operation provided they
are levied for services that are closely connected to the customs processing of
goods.
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3 Penalty Disciplines
3.1 For the purpose of paragraph 3, the term "penalties" shall mean those imposed by a
Member's customs administration for a breach of the Member's customs laws, regulations, or
procedural requirements.
3.2 Each Member shall ensure that penalties for a breach of a customs law, regulation, or
procedural requirement are imposed only on the person(s) responsible for the breach under its
laws.
3.3 The penalty imposed shall depend on the facts and circumstances of the case and shall be
commensurate with the degree and severity of the breach.
3.4 Each Member shall ensure that it maintains measures to avoid:
(a) conflicts of interest in the assessment and collection of penalties and duties; and
(b) creating an incentive for the assessment or collection of a penalty that is inconsistent
with paragraph 3.3.
3.5 Each Member shall ensure that when a penalty is imposed for a breach of customs laws,
regulations, or procedural requirements, an explanation in writing is provided to the person(s)
upon whom the penalty is imposed specifying the nature of the breach and the applicable law,
regulation or procedure under which the amount or range of penalty for the breach has been
prescribed.
3.6 When a person voluntarily discloses to a Member's customs administration the
circumstances of a breach of a customs law, regulation, or procedural requirement prior to the
discovery of the breach by the customs administration, the Member is encouraged to, where
appropriate, consider this fact as a potential mitigating factor when establishing a penalty for that
person.
3.7 The provisions of this paragraph shall apply to the penalties on traffic in transit referred to in
paragraph 3.1.
ARTICLE 7: RELEASE AND CLEARANCE OF GOODS
1 Pre-arrival Processing
1.1 Each Member shall adopt or maintain procedures allowing for the submission of import
documentation and other required information, including manifests, in order to begin processing
prior to the arrival of goods with a view to expediting the release of goods upon arrival.
1.2 Each Member shall, as appropriate, provide for advance lodging of documents in electronic
format for pre-arrival processing of such documents.
2 Electronic Payment
Each Member shall, to the extent practicable, adopt or maintain procedures allowing the option of
electronic payment for duties, taxes, fees, and charges collected by customs incurred upon
importation and exportation.
3 Separation of Release from Final Determination of Customs Duties, Taxes, Fees and
Charges


3.1 Each Member shall adopt or maintain procedures allowing the release of goods prior to the
final determination of customs duties, taxes, fees, and charges, if such a determination is not done
prior to, or upon arrival, or as rapidly as possible after arrival and provided that all other
regulatory requirements have been met.
3.2 As a condition for such release, a Member may require:
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(a) payment of customs duties, taxes, fees, and charges determined prior to or upon
arrival of goods and a guarantee for any amount not yet determined in the form of a
surety, a deposit, or another appropriate instrument provided for in its laws and
regulations; or
(b) a guarantee in the form of a surety, a deposit, or another appropriate instrument
provided for in its laws and regulations.
3.3 Such guarantee shall not be greater than the amount the Member requires to ensure
payment of customs duties, taxes, fees, and charges ultimately due for the goods covered by the
guarantee.
3.4 In cases where an offence requiring imposition of monetary penalties or fines has been
detected, a guarantee may be required for the penalties and fines that may be imposed.
3.5 The guarantee as set out in paragraphs 3.2 and 3.4 shall be discharged when it is no longer
required.


3.6 Nothing in these provisions shall affect the right of a Member to examine, detain, seize or
confiscate or deal with the goods in any manner not otherwise inconsistent with the Member's
WTO rights and obligations.
4 Risk Management
4.1 Each Member shall, to the extent possible, adopt or maintain a risk management system for
customs control.
4.2 Each Member shall design and apply risk management in a manner as to avoid arbitrary or
unjustifiable discrimination, or a disguised restriction on international trade.
4.3 Each Member shall concentrate customs control and, to the extent possible other relevant
border controls, on high-risk consignments and expedite the release of low-risk consignments. A
Member also may select, on a random basis, consignments for such controls as part of its risk
management.
4.4 Each Member shall base risk management on an assessment of risk through appropriate
selectivity criteria. Such selectivity criteria may include, inter alia, the Harmonized System code,
nature and description of the goods, country of origin, country from which the goods were
shipped, value of the goods, compliance record of traders, and type of means of transport.
5 Post-clearance Audit
5.1 With a view to expediting the release of goods, each Member shall adopt or maintain postclearance
audit to ensure compliance with customs and other related laws and regulations.
5.2 Each Member shall select a person or a consignment for post-clearance audit in a risk-based
manner, which may include appropriate selectivity criteria. Each Member shall conduct postclearance
audits in a transparent manner. Where the person is involved in the audit process and
conclusive results have been achieved the Member shall, without delay, notify the person whose
record is audited of the results, the person's rights and obligations, and the reasons for the results.
5.3 The information obtained in post-clearance audit may be used in further administrative or
judicial proceedings.
5.4 Members shall, wherever practicable, use the result of post-clearance audit in applying risk
management.
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6 Establishment and Publication of Average Release Times
6.1 Members are encouraged to measure and publish their average release time of goods
periodically and in a consistent manner, using tools such as, inter alia, the Time Release Study of
the World Customs Organization (referred to in this Agreement as the "WCO").6
6.2 Members are encouraged to share with the Committee their experiences in measuring
average release times, including methodologies used, bottlenecks identified, and any resulting
effects on efficiency.
7 Trade Facilitation Measures for Authorized Operators
7.1 Each Member shall provide additional trade facilitation measures related to import, export,
or transit formalities and procedures, pursuant to paragraph 7.3, to operators who meet specified
criteria, hereinafter called authorized operators. Alternatively, a Member may offer such trade
facilitation measures through customs procedures generally available to all operators and is not
required to establish a separate scheme.
7.2 The specified criteria to qualify as an authorized operator shall be related to compliance, or
the risk of non-compliance, with requirements specified in a Member's laws, regulations or
procedures.
(a) Such criteria, which shall be published, may include:
(i) an appropriate record of compliance with customs and other related laws and
regulations;
(ii) a system of managing records to allow for necessary internal controls;
(iii) financial solvency, including, where appropriate, provision of a sufficient
security or guarantee; and
(iv) supply chain security.
(b) Such criteria shall not:
(i) be designed or applied so as to afford or create arbitrary or unjustifiable
discrimination between operators where the same conditions prevail; and
(ii) to the extent possible, restrict the participation of small and medium-sized
enterprises.
7.3 The trade facilitation measures provided pursuant to paragraph 7.1 shall include at least
three of the following measures:7
(a) low documentary and data requirements, as appropriate;
(b) low rate of physical inspections and examinations, as appropriate;
(c) rapid release time, as appropriate;
(d) deferred payment of duties, taxes, fees, and charges;
6 Each Member may determine the scope and methodology of such average release time measurement
in accordance with its needs and capacity.
7 A measure listed in subparagraphs 7.3 (a) to (g) will be deemed to be provided to authorized
operators if it is generally available to all operators.
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(e) use of comprehensive guarantees or reduced guarantees;
(f) a single customs declaration for all imports or exports in a given period; and
(g) clearance of goods at the premises of the authorized operator or another place
authorized by customs.
7.4 Members are encouraged to develop authorized operator schemes on the basis of
international standards, where such standards exist, except when such standards would be an
inappropriate or ineffective means for the fulfilment of the legitimate objectives pursued.
7.5 In order to enhance the trade facilitation measures provided to operators, Members shall
afford to other Members the possibility of negotiating mutual recognition of authorized operator
schemes.
7.6 Members shall exchange relevant information within the Committee about authorized
operator schemes in force.
8 Expedited Shipments
8.1 Each Member shall adopt or maintain procedures allowing for the expedited release of at
least those goods entered through air cargo facilities to persons who apply for such treatment,
while maintaining customs control.8 If a Member employs criteria9 limiting who may apply, the
Member may, in published criteria, require that the applicant shall, as conditions for qualifying for
the application of the treatment described in paragraph 8.2 to its expedited shipments:
(a) provide adequate infrastructure and payment of customs expenses related to
processing of expedited shipments in cases where the applicant fulfils the Member's
requirements for such processing to be performed at a dedicated facility;
(b) submit in advance of the arrival of an expedited shipment the information necessary
for the release;
(c) be assessed fees limited in amount to the approximate cost of services rendered in
providing the treatment described in paragraph 8.2;
(d) maintain a high degree of control over expedited shipments through the use of
internal security, logistics, and tracking technology from pick-up to delivery;
(e) provide expedited shipment from pick-up to delivery;
(f) assume liability for payment of all customs duties, taxes, fees, and charges to the
customs authority for the goods;
(g) have a good record of compliance with customs and other related laws and
regulations;
(h) comply with other conditions directly related to the effective enforcement of the
Member's laws, regulations, and procedural requirements, that specifically relate to
providing the treatment described in paragraph 8.2.
8.2 Subject to paragraphs 8.1 and 8.3, Members shall:
(a) minimize the documentation required for the release of expedited shipments in
accordance with paragraph 1 of Article 10 and, to the extent possible, provide for
release based on a single submission of information on certain shipments;
8 In cases where a Member has an existing procedure that provides the treatment in paragraph 8.2, this
provision does not require that Member to introduce separate expedited release procedures.
9 Such application criteria, if any, shall be in addition to the Member's requirements for operating with
respect to all goods or shipments entered through air cargo facilities.
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(b) provide for expedited shipments to be released under normal circumstances as rapidly
as possible after arrival, provided the information required for release has been
submitted;
(c) endeavour to apply the treatment in subparagraphs (a) and (b) to shipments of any
weight or value recognizing that a Member is permitted to require additional entry
procedures, including declarations and supporting documentation and payment of
duties and taxes, and to limit such treatment based on the type of good, provided the
treatment is not limited to low value goods such as documents; and
(d) provide, to the extent possible, for a de minimis shipment value or dutiable amount
for which customs duties and taxes will not be collected, aside from certain prescribed
goods. Internal taxes, such as value added taxes and excise taxes, applied to imports
consistently with Article III of the GATT 1994 are not subject to this provision.
8.3 Nothing in paragraphs 8.1 and 8.2 shall affect the right of a Member to examine, detain,
seize, confiscate or refuse entry of goods, or to carry out post-clearance audits, including in
connection with the use of risk management systems. Further, nothing in paragraphs 8.1 and 8.2
shall prevent a Member from requiring, as a condition for release, the submission of additional
information and the fulfilment of non-automatic licensing requirements.
9 Perishable Goods10
9.1 With a view to preventing avoidable loss or deterioration of perishable goods, and provided
that all regulatory requirements have been met, each Member shall provide for the release of
perishable goods:
(a) under normal circumstances within the shortest possible time; and
(b) in exceptional circumstances where it would be appropriate to do so, outside the
business hours of customs and other relevant authorities.
9.2 Each Member shall give appropriate priority to perishable goods when scheduling any
examinations that may be required.
9.3 Each Member shall either arrange or allow an importer to arrange for the proper storage of
perishable goods pending their release. The Member may require that any storage facilities
arranged by the importer have been approved or designated by its relevant authorities. The
movement of the goods to those storage facilities, including authorizations for the operator moving
the goods, may be subject to the approval, where required, of the relevant authorities. The
Member shall, where practicable and consistent with domestic legislation, upon the request of the
importer, provide for any procedures necessary for release to take place at those storage facilities.
9.4 In cases of significant delay in the release of perishable goods, and upon written request,
the importing Member shall, to the extent practicable, provide a communication on the reasons for
the delay.
ARTICLE 8: BORDER AGENCY COOPERATION
1. Each Member shall ensure that its authorities and agencies responsible for border controls
and procedures dealing with the importation, exportation, and transit of goods cooperate with one
another and coordinate their activities in order to facilitate trade.
2. Each Member shall, to the extent possible and practicable, cooperate on mutually agreed
terms with other Members with whom it shares a common border with a view to coordinating
procedures at border crossings to facilitate cross-border trade. Such cooperation and coordination
may include:
10 For the purposes of this provision, perishable goods are goods that rapidly decay due to their natural
characteristics, in particular in the absence of appropriate storage conditions.
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(a) alignment of working days and hours;
(b) alignment of procedures and formalities;
(c) development and sharing of common facilities;
(d) joint controls;
(e) establishment of one stop border post control.
ARTICLE 9: MOVEMENT OF GOODS INTENDED FOR IMPORT UNDER CUSTOMS CONTROL
Each Member shall, to the extent practicable, and provided all regulatory requirements are met,
allow goods intended for import to be moved within its territory under customs control from a
customs office of entry to another customs office in its territory from where the goods would be
released or cleared.
ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION, EXPORTATION AND
TRANSIT
1 Formalities and Documentation Requirements
1.1 With a view to minimizing the incidence and complexity of import, export, and transit
formalities and to decreasing and simplifying import, export, and transit documentation
requirements and taking into account the legitimate policy objectives and other factors such as
changed circumstances, relevant new information, business practices, availability of techniques
and technology, international best practices, and inputs from interested parties, each Member
shall review such formalities and documentation requirements and, based on the results of the
review, ensure, as appropriate, that such formalities and documentation requirements are:
(a) adopted and/or applied with a view to a rapid release and clearance of goods,
particularly perishable goods;
(b) adopted and/or applied in a manner that aims at reducing the time and cost of
compliance for traders and operators;
(c) the least trade restrictive measure chosen where two or more alternative measures
are reasonably available for fulfilling the policy objective or objectives in question;
and
(d) not maintained, including parts thereof, if no longer required.
1.2 The Committee shall develop procedures for the sharing by Members of relevant information
and best practices, as appropriate.
2 Acceptance of Copies
2.1 Each Member shall, where appropriate, endeavour to accept paper or electronic copies of
supporting documents required for import, export, or transit formalities.
2.2 Where a government agency of a Member already holds the original of such a document,
any other agency of that Member shall accept a paper or electronic copy, where applicable, from
the agency holding the original in lieu of the original document.
2.3 A Member shall not require an original or copy of export declarations submitted to the
customs authorities of the exporting Member as a requirement for importation.11
11 Nothing in this paragraph precludes a Member from requiring documents such as certificates, permits
or licenses as a requirement for the importation of controlled or regulated goods.
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3 Use of International Standards
3.1 Members are encouraged to use relevant international standards or parts thereof as a basis
for their import, export, or transit formalities and procedures, except as otherwise provided for in
this Agreement.
3.2 Members are encouraged to take part, within the limits of their resources, in the
preparation and periodic review of relevant international standards by appropriate international
organizations.
3.3 The Committee shall develop procedures for the sharing by Members of relevant
information, and best practices, on the implementation of international standards, as appropriate.
The Committee may also invite relevant international organizations to discuss their work on
international standards. As appropriate, the Committee may identify specific standards that are of
particular value to Members.
4 Single Window
4.1 Members shall endeavour to establish or maintain a single window, enabling traders to
submit documentation and/or data requirements for importation, exportation, or transit of goods
through a single entry point to the participating authorities or agencies. After the examination by
the participating authorities or agencies of the documentation and/or data, the results shall be
notified to the applicants through the single window in a timely manner.
4.2 In cases where documentation and/or data requirements have already been received
through the single window, the same documentation and/or data requirements shall not be
requested by participating authorities or agencies except in urgent circumstances and other limited
exceptions which are made public.
4.3 Members shall notify the Committee of the details of operation of the single window.
4.4 Members shall, to the extent possible and practicable, use information technology to support
the single window.
5 Preshipment Inspection
5.1 Members shall not require the use of preshipment inspections in relation to tariff
classification and customs valuation.
5.2 Without prejudice to the rights of Members to use other types of preshipment inspection
not covered by paragraph 5.1, Members are encouraged not to introduce or apply new
requirements regarding their use.12
6 Use of Customs Brokers
6.1 Without prejudice to the important policy concerns of some Members that currently
maintain a special role for customs brokers, from the entry into force of this Agreement Members
shall not introduce the mandatory use of customs brokers.
6.2 Each Member shall notify the Committee and publish its measures on the use of customs
brokers. Any subsequent modifications thereof shall be notified and published promptly.
6.3 With regard to the licensing of customs brokers, Members shall apply rules that are
transparent and objective.
12 This paragraph refers to preshipment inspections covered by the Agreement on Preshipment
Inspection, and does not preclude preshipment inspections for sanitary and phytosanitary purposes.
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7 Common Border Procedures and Uniform Documentation Requirements
7.1 Each Member shall, subject to paragraph 7.2, apply common customs procedures and
uniform documentation requirements for release and clearance of goods throughout its territory.
7.2 Nothing in this Article shall prevent a Member from:
(a) differentiating its procedures and documentation requirements based on the nature
and type of goods, or their means of transport;
(b) differentiating its procedures and documentation requirements for goods based on risk
management;
(c) differentiating its procedures and documentation requirements to provide total or
partial exemption from import duties or taxes;
(d) applying electronic filing or processing; or
(e) differentiating its procedures and documentation requirements in a manner consistent
with the Agreement on the Application of Sanitary and Phytosanitary Measures.
8 Rejected Goods
8.1 Where goods presented for import are rejected by the competent authority of a Member on
account of their failure to meet prescribed sanitary or phytosanitary regulations or technical
regulations, the Member shall, subject to and consistent with its laws and regulations, allow the
importer to re-consign or to return the rejected goods to the exporter or another person
designated by the exporter.


8.2 When such an option under paragraph 8.1 is given and the importer fails to exercise it
within a reasonable period of time, the competent authority may take a different course of action
to deal with such non-compliant goods.
9 Temporary Admission of Goods and Inward and Outward Processing
9.1 Temporary Admission of Goods
Each Member shall allow, as provided for in its laws and regulations, goods to be brought into its
customs territory conditionally relieved, totally or partially, from payment of import duties and
taxes if such goods are brought into its customs territory for a specific purpose, are intended for
re-exportation within a specific period, and have not undergone any change except normal
depreciation and wastage due to the use made of them.
9.2 Inward and Outward Processing
(a) Each Member shall allow, as provided for in its laws and regulations, inward and
outward processing of goods. Goods allowed for outward processing may be reimported
with total or partial exemption from import duties and taxes in accordance
with the Member's laws and regulations.
(b) For the purposes of this Article, the term "inward processing" means the customs
procedure under which certain goods can be brought into a Member’s customs
territory conditionally relieved, totally or partially, from payment of import duties and
taxes, or eligible for duty drawback, on the basis that such goods are intended for
manufacturing, processing, or repair and subsequent exportation.
(c) For the purposes of this Article, the term "outward processing" means the customs
procedure under which goods which are in free circulation in a Member’s customs
territory may be temporarily exported for manufacturing, processing, or repair abroad
and then re-imported.
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ARTICLE 11: FREEDOM OF TRANSIT
1. Any regulations or formalities in connection with traffic in transit imposed by a Member shall
not be:
(a) maintained if the circumstances or objectives giving rise to their adoption no
longer exist or if the changed circumstances or objectives can be addressed in a
reasonably available less trade-restrictive manner;
(b) applied in a manner that would constitute a disguised restriction on traffic in transit.
2. Traffic in transit shall not be conditioned upon collection of any fees or charges imposed in
respect of transit, except the charges for transportation or those commensurate with
administrative expenses entailed by transit or with the cost of services rendered.
3. Members shall not seek, take, or maintain any voluntary restraints or any other similar
measures on traffic in transit. This is without prejudice to existing and future national regulations,
bilateral or multilateral arrangements related to regulating transport, consistent with WTO rules.
4. Each Member shall accord to products which will be in transit through the territory of any
other Member treatment no less favourable than that which would be accorded to such products if
they were being transported from their place of origin to their destination without going through
the territory of such other Member.
5. Members are encouraged to make available, where practicable, physically separate
infrastructure (such as lanes, berths and similar) for traffic in transit.
6. Formalities, documentation requirements, and customs controls in connection with traffic in
transit shall not be more burdensome than necessary to:
(a) identify the goods; and
(b) ensure fulfilment of transit requirements.
7. Once goods have been put under a transit procedure and have been authorized to proceed
from the point of origination in a Member's territory, they will not be subject to any customs
charges nor unnecessary delays or restrictions until they conclude their transit at the point of
destination within the Member's territory.
8. Members shall not apply technical regulations and conformity assessment procedures within
the meaning of the Agreement on Technical Barriers to Trade to goods in transit.
9. Members shall allow and provide for advance filing and processing of transit documentation
and data prior to the arrival of goods.
10. Once traffic in transit has reached the customs office where it exits the territory of a
Member, that office shall promptly terminate the transit operation if transit requirements have
been met.
11. Where a Member requires a guarantee in the form of a surety, deposit or other appropriate
monetary or non-monetary13 instrument for traffic in transit, such guarantee shall be limited to
ensuring that requirements arising from such traffic in transit are fulfilled.
13 Nothing in this provision shall preclude a Member from maintaining existing procedures whereby the
means of transport can be used as a guarantee for traffic in transit.
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12. Once the Member has determined that its transit requirements have been satisfied, the
guarantee shall be discharged without delay.
13. Each Member shall, in a manner consistent with its laws and regulations, allow
comprehensive guarantees which include multiple transactions for same operators or renewal of
guarantees without discharge for subsequent consignments.
14. Each Member shall make publicly available the relevant information it uses to set the
guarantee, including single transaction and, where applicable, multiple transaction guarantee.
15. Each Member may require the use of customs convoys or customs escorts for traffic in
transit only in circumstances presenting high risks or when compliance with customs laws and
regulations cannot be ensured through the use of guarantees. General rules applicable to customs convoys
or customs escorts shall be published in accordance with Article 1.
16. Members shall endeavour to cooperate and coordinate with one another with a view to
enhancing freedom of transit. Such cooperation and coordination may include, but is not limited
to, an understanding on:
(a) charges;
(b) formalities and legal requirements; and
(c) the practical operation of transit regimes.
17. Each Member shall endeavour to appoint a national transit coordinator to which all enquiries
and proposals by other Members relating to the good functioning of transit operations can be
addressed.
ARTICLE 12: CUSTOMS COOPERATION
1 Measures Promoting Compliance and Cooperation
1.1 Members agree on the importance of ensuring that traders are aware of their compliance
obligations, encouraging voluntary compliance to allow importers to self-correct without penalty in
appropriate circumstances, and applying compliance measures to initiate stronger measures for
non-compliant traders.14
1.2 Members are encouraged to share information on best practices in managing customs
compliance, including through the Committee. Members are encouraged to cooperate in technical
guidance or assistance and support for capacity building for the purposes of administering
compliance measures and enhancing their effectiveness.
2 Exchange of Information
2.1 Upon request and subject to the provisions of this Article, Members shall exchange the
information set out in subparagraphs 6.1(b) and/or (c) for the purpose of verifying an import or
export declaration in identified cases where there are reasonable grounds to doubt the truth or
accuracy of the declaration.
2.2 Each Member shall notify the Committee of the details of its contact point for the exchange
of this information.
3 Verification
A Member shall make a request for information only after it has conducted appropriate verification
procedures of an import or export declaration and after it has inspected the available relevant
documentation.



14 Such activity has the overall objective of lowering the frequency of non-compliance, and consequently reducing the
need for exchange of information in pursuit of enforcement.
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4 Request
4.1 The requesting Member shall provide the requested Member with a written request, through
paper or electronic means in a mutually agreed official language of the WTO or other mutually
agreed language, including:
(a) the matter at issue including, where appropriate and available, the number identifying
the export declaration corresponding to the import declaration in question;
(b) the purpose for which the requesting Member is seeking the information or
documents, along with the names and contact details of the persons to whom the
request relates, if known;
(c) where required by the requested Member, confirmation15 of the verification where
appropriate;
(d) the specific information or documents requested;
(e) the identity of the originating office making the request;
(f) reference to provisions of the requesting Member's domestic law and legal system that
govern the collection, protection, use, disclosure, retention, and disposal of
confidential information and personal data.
4.2 If the requesting Member is not in a position to comply with any of the subparagraphs
of paragraph 4.1, it shall specify this in the request.
5 Protection and Confidentiality
5.1 The requesting Member shall, subject to paragraph 5.2:
(a) hold all information or documents provided by the requested Member strictly in
confidence and grant at least the same level of such protection and confidentiality as
that provided under the domestic law and legal system of the requested Member as
described by it under subparagraphs 6.1(b) or (c);
(b) provide information or documents only to the customs authorities dealing with the
matter at issue and use the information or documents solely for the purpose stated in
the request unless the requested Member agrees otherwise in writing;
(c) not disclose the information or documents without the specific written permission of
the requested Member;
(d) not use any unverified information or documents from the requested Member as the
deciding factor towards alleviating the doubt in any given circumstance;
(e) respect any case-specific conditions set out by the requested Member regarding
retention and disposal of confidential information or documents and personal data;
and
(f) upon request, inform the requested Member of any decisions and actions taken on the
matter as a result of the information or documents provided.
5.2 A requesting Member may be unable under its domestic law and legal system to comply with
any of the subparagraphs of paragraph 5.1. If so, the requesting Member shall specify this in the
request.
15 This may include pertinent information on the verification conducted under paragraph 3. Such
information shall be subject to the level of protection and confidentiality specified by the Member conducting
the verification.
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5.3 The requested Member shall treat any request and verification information received under
paragraph 4 with at least the same level of protection and confidentiality accorded by the
requested Member to its own similar information.
6 Provision of Information
6.1 Subject to the provisions of this Article, the requested Member shall promptly:
(a) respond in writing, through paper or electronic means;
(b) provide the specific information as set out in the import or export declaration, or the
declaration, to the extent it is available, along with a description of the level of
protection and confidentiality required of the requesting Member;
(c) if requested, provide the specific information as set out in the following documents, or
the documents, submitted in support of the import or export declaration, to the extent
it is available: commercial invoice, packing list, certificate of origin and bill of lading,
in the form in which these were filed, whether paper or electronic, along with a
description of the level of protection and confidentiality required of the requesting
Member;
(d) confirm that the documents provided are true copies;
(e) provide the information or otherwise respond to the request, to the extent possible,
within 90 days from the date of the request.
6.2 The requested Member may require, under its domestic law and legal system, an assurance
prior to the provision of information that the specific information will not be used as evidence in
criminal investigations, judicial proceedings, or in non-customs proceedings without the specific
written permission of the requested Member. If the requesting Member is not in a position to
comply with this requirement, it should specify this to the requested Member.
7 Postponement or Refusal of a Request
7.1 A requested Member may postpone or refuse part or all of a request to provide information,
and shall inform the requesting Member of the reasons for doing so, where:
(a) it would be contrary to the public interest as reflected in the domestic law and legal
system of the requested Member;
(b) its domestic law and legal system prevents the release of the information. In such a
case it shall provide the requesting Member with a copy of the relevant, specific
reference;
(c) the provision of the information would impede law enforcement or otherwise interfere
with an on-going administrative or judicial investigation, prosecution or proceeding;
(d) the consent of the importer or exporter is required by its domestic law and legal
system that govern the collection, protection, use, disclosure, retention, and disposal
of confidential information or personal data and that consent is not given; or
(e) the request for information is received after the expiration of the legal requirement of
the requested Member for the retention of documents.
7.2 In the circumstances of paragraphs 4.2, 5.2, or 6.2, execution of such a request shall be at
the discretion of the requested Member.
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8 Reciprocity
If the requesting Member is of the opinion that it would be unable to comply with a similar request
if it was made by the requested Member, or if it has not yet implemented this Article, it shall state
that fact in its request. Execution of such a request shall be at the discretion of the requested
Member.
9 Administrative Burden
9.1 The requesting Member shall take into account the associated resource and cost implications
for the requested Member in responding to requests for information. The requesting Member shall
consider the proportionality between its fiscal interest in pursuing its request and the efforts to be
made by the requested Member in providing the information.
9.2 If a requested Member receives an unmanageable number of requests for information or a
request for information of unmanageable scope from one or more requesting Member(s) and is
unable to meet such requests within a reasonable time, it may request one or more of the
requesting Member(s) to prioritize with a view to agreeing on a practical limit within its resource
constraints. In the absence of a mutually-agreed approach, the execution of such requests shall be
at the discretion of the requested Member based on the results of its own prioritization.
10 Limitations
A requested Member shall not be required to:
(a) modify the format of its import or export declarations or procedures;
(b) call for documents other than those submitted with the import or export declaration as
specified in subparagraph 6.1(c);
(c) initiate enquiries to obtain the information;
(d) modify the period of retention of such information;
(e) introduce paper documentation where electronic format has already been introduced;
(f) translate the information;
(g) verify the accuracy of the information; or
(h) provide information that would prejudice the legitimate commercial interests of
particular enterprises, public or private.
11 Unauthorized Use or Disclosure
11.1 In the event of any breach of the conditions of use or disclosure of information exchanged
under this Article, the requesting Member that received the information shall promptly
communicate the details of such unauthorized use or disclosure to the requested Member that
provided the information and:
(a) take necessary measures to remedy the breach;
(b) take necessary measures to prevent any future breach; and
(c) notify the requested Member of the measures taken under subparagraphs (a) and (b).
11.2 The requested Member may suspend its obligations to the requesting Member under this
Article until the measures set out in paragraph 11.1 have been taken.
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12 Bilateral and Regional Agreements
12.1 Nothing in this Article shall prevent a Member from entering into or maintaining a bilateral,
plurilateral, or regional agreement for sharing or exchange of customs information and data,
including on a secure and rapid basis such as on an automatic basis or in advance of the arrival of
the consignment.
12.2 Nothing in this Article shall be construed as altering or affecting a Member’s rights or
obligations under such bilateral, plurilateral, or regional agreements, or as governing the exchange
of customs information and data under such other agreements.
SECTION II
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING COUNTRY
MEMBERS AND LEAST-DEVELOPED COUNTRY MEMBERS
ARTICLE 13: GENERAL PRINCIPLES
1. The provisions contained in Articles 1 to 12 of this Agreement shall be implemented by
developing and least-developed country Members in accordance with this Section, which is based
on the modalities agreed in Annex D of the July 2004 Framework Agreement (WT/L/579) and in
paragraph 33 of and Annex E to the Hong Kong Ministerial Declaration (WT/MIN(05)/DEC).
2. Assistance and support for capacity building16 should be provided to help developing and
least-developed country Members implement the provisions of this Agreement, in accordance with
their nature and scope. The extent and the timing of implementation of the provisions of this
Agreement shall be related to the implementation capacities of developing and least-developed
country Members. Where a developing or least-developed country Member continues to lack the
necessary capacity, implementation of the provision(s) concerned will not be required until
implementation capacity has been acquired.
3. Least-developed country Members will only be required to undertake commitments to the
extent consistent with their individual development, financial and trade needs or their
administrative and institutional capabilities.
4. These principles shall be applied through the provisions set out in Section II.
ARTICLE 14: CATEGORIES OF PROVISIONS
1. There are three categories of provisions:
(a) Category A contains provisions that a developing country Member or a leastdeveloped
country Member designates for implementation upon entry into force of this
Agreement, or in the case of a least-developed country Member within one year after
entry into force, as provided in Article 15.
(b) Category B contains provisions that a developing country Member or a leastdeveloped
country Member designates for implementation on a date after a
transitional period of time following the entry into force of this Agreement, as provided
in Article 16.
(c) Category C contains provisions that a developing country Member or a leastdeveloped
country Member designates for implementation on a date after a
transitional period of time following the entry into force of this Agreement and
requiring the acquisition of implementation capacity through the provision of
assistance and support for capacity building, as provided for in Article 16.
16 For the purposes of this Agreement, "assistance and support for capacity building" may take the form
of technical, financial, or any other mutually agreed form of assistance provided.
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2. Each developing country and least-developed country Member shall self-designate, on an
individual basis, the provisions it is including under each of the Categories A, B and C.
ARTICLE 15: NOTIFICATION AND IMPLEMENTATION OF CATEGORY A
1. Upon entry into force of this Agreement, each developing country Member shall implement
its Category A commitments. Those commitments designated under Category A will thereby be
made an integral part of this Agreement.
2. A least-developed country Member may notify the Committee of the provisions it has
designated in Category A for up to one year after entry into force of this Agreement. Each leastdeveloped
country Member's commitments designated under Category A will thereby be made an
integral part of this Agreement.
ARTICLE 16: NOTIFICATION OF DEFINITIVE DATES FOR IMPLEMENTATION OF
CATEGORY B AND CATEGORY C
1. With respect to the provisions that a developing country Member has not designated in
Category A, the Member may delay implementation in accordance with the process set out in this
Article.
Developing Country Member Category B
(a) Upon entry into force of this Agreement, each developing country Member shall notify
the Committee of the provisions that it has designated in Category B and their
corresponding indicative dates for implementation.17
(b) No later than one year after entry into force of this Agreement, each developing
country Member shall notify the Committee of its definitive dates for implementation
of the provisions it has designated in Category B. If a developing country Member,
before this deadline, believes it requires additional time to notify its definitive dates,
the Member may request that the Committee extend the period sufficient to notify its
dates.
Developing Country Member Category C
(c) Upon entry into force of this Agreement, each developing country Member shall notify
the Committee of the provisions that it has designated in Category C and their
corresponding indicative dates for implementation. For transparency purposes,
notifications submitted shall include information on the assistance and support for
capacity building that the Member requires in order to implement.18
(d) Within one year after entry into force of this Agreement, developing country Members
and relevant donor Members, taking into account any existing arrangements already in
place, notifications pursuant to paragraph 1 of Article 22 and information submitted
pursuant to subparagraph (c) above, shall provide information to the Committee on
the arrangements maintained or entered into that are necessary to provide assistance
and support for capacity building to enable implementation of Category C.19 The
participating developing country Member shall promptly inform the Committee of such
arrangements. The Committee shall also invite non-Member donors to provide
information on existing or concluded arrangements.
17 Notifications submitted may also include such further information as the notifying Member deems
appropriate. Members are encouraged to provide information on the domestic agency or entity responsible for
implementation.
18 Members may also include information on national trade facilitation implementation plans or projects,
the domestic agency or entity responsible for implementation, and the donors with which the Member may
have an arrangement in place to provide assistance.
19 Such arrangements will be on mutually agreed terms, either bilaterally or through appropriate
international organizations, consistent with paragraph 3 of Article 21.
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(e) Within 18 months from the date of the provision of the information stipulated in
subparagraph (d), donor Members and respective developing country Members shall
inform the Committee of the progress in the provision of assistance and support for
capacity building. Each developing country Member shall, at the same time, notify its
list of definitive dates for implementation.
2. With respect to those provisions that a least-developed country Member has not designated
under Category A, least-developed country Members may delay implementation in accordance with
the process set forth in this Article.
Least-Developed Country Member Category B
(a) No later than one year after entry into force of this Agreement, a least-developed
country Member shall notify the Committee of its Category B provisions and may
notify their corresponding indicative dates for implementation of these provisions,
taking into account maximum flexibilities for least-developed country Members.
(b) No later than two years after the notification date stipulated under subparagraph (a)
above, each least-developed country Member shall notify the Committee to confirm
designations of provisions and notify its dates for implementation. If a least-developed
country Member, before this deadline, believes it requires additional time to notify its
definitive dates, the Member may request that the Committee extend the period
sufficiently to notify its dates.
Least-Developed Country Member Category C
(c) For transparency purposes and to facilitate arrangements with donors, one year after
entry into force of this Agreement, each least-developed country Member shall notify
the Committee of the provisions it has designated in Category C, taking into account
maximum flexibilities for least-developed country Members.
(d) One year after the date stipulated in subparagraph (c) above, least-developed country
Members shall notify information on assistance and support for capacity building that
the Member requires in order to implement.20
(e) No later than two years after the notification under subparagraph (d) above, leastdeveloped
country Members and relevant donor Members, taking into account
information submitted pursuant to subparagraph (d) above, shall provide information
to the Committee on the arrangements maintained or entered into that are necessary
to provide assistance and support for capacity building to enable implementation of
Category C.21 The participating least-developed country Member shall promptly inform
the Committee of such arrangements. The least-developed country Member shall, at
the same time, notify indicative dates for implementation of corresponding Category C
commitments covered by the assistance and support arrangements. The Committee
shall also invite non-Member donors to provide information on existing and concluded
arrangements.
(f) No later than 18 months from the date of the provision of the information stipulated in
subparagraph (e), relevant donor Members and respective least-developed country
Members shall inform the Committee of the progress in the provision of assistance
and support for capacity building. Each least-developed country Member shall, at the
same time, notify the Committee of its list of definitive dates for implementation.
3. Developing country Members and least-developed country Members experiencing difficulties
in submitting definitive dates for implementation within the deadlines set out in paragraphs 1 and
2 because of the lack of donor support or lack of progress in the provision of assistance and
20 Members may also include information on national trade facilitation implementation plans or projects,
the domestic agency or entity responsible for implementation, and the donors with which the Member may
have an arrangement in place to provide assistance.
21 Such arrangements will be on mutually agreed terms, either bilaterally or through appropriate
international organizations, consistent with paragraph 3 of Article 21.
WT/L/931
- 23 -
support for capacity building should notify the Committee as early as possible prior to the
expiration of those deadlines. Members agree to cooperate to assist in addressing such difficulties,
taking into account the particular circumstances and special problems facing the Member
concerned. The Committee shall, as appropriate, take action to address the difficulties including,
where necessary, by extending the deadlines for the Member concerned to notify its definitive
dates.
4. Three months before the deadline stipulated in subparagraphs 1(b) or (e), or in the case of
a least-developed country Member, subparagraphs 2(b) or (f), the Secretariat shall remind a
Member if that Member has not notified a definitive date for implementation of provisions that it
has designated in Category B or C. If the Member does not invoke paragraph 3, or in the case of a
developing country Member subparagraph 1(b), or in the case of a least-developed country
Member subparagraph 2(b), to extend the deadline and still does not notify a definitive date for
implementation, the Member shall implement the provisions within one year after the deadline
stipulated in subparagraphs 1(b) or (e), or in the case of a least-developed country Member,
subparagraphs 2(b) or (f), or extended by paragraph 3.
5. No later than 60 days after the dates for notification of definitive dates for implementation of
Category B and Category C provisions in accordance with paragraphs 1, 2, or 3, the Committee
shall take note of the annexes containing each Member's definitive dates for implementation of
Category B and Category C provisions, including any dates set under paragraph 4, thereby making
these annexes an integral part of this Agreement.
ARTICLE 17: EARLY WARNING MECHANISM: EXTENSION OF IMPLEMENTATION DATES
FOR PROVISIONS IN CATEGORIES B AND C
1.
(a) A developing country Member or least-developed country Member that considers itself
to be experiencing difficulty in implementing a provision that it has designated in
Category B or Category C by the definitive date established under subparagraphs 1(b)
or (e) of Article 16, or in the case of a least-developed country Member
subparagraphs 2(b) or (f) of Article 16, should notify the Committee. Developing
country Members shall notify the Committee no later than 120 days before the
expiration of the implementation date. Least-developed country Members shall notify
the Committee no later than 90 days before such date.
(b) The notification to the Committee shall indicate the new date by which the developing
country Member or least-developed country Member expects to be able to implement
the provision concerned. The notification shall also indicate the reasons for the
expected delay in implementation. Such reasons may include the need for assistance
and support for capacity building not earlier anticipated or additional assistance and
support to help build capacity.
2. Where a developing country Member's request for additional time for implementation does
not exceed 18 months or a least-developed country Member's request for additional time does not
exceed 3 years, the requesting Member is entitled to such additional time without any further
action by the Committee.
3. Where a developing country or least-developed country Member considers that it requires a
first extension longer than that provided for in paragraph 2 or a second or any subsequent
extension, it shall submit to the Committee a request for an extension containing the information
described in subparagraph 1(b) no later than 120 days in respect of a developing country Member
and 90 days in respect of a least-developed country Member before the expiration of the original
definitive implementation date or that date as subsequently extended.
4. The Committee shall give sympathetic consideration to granting requests for extension
taking into account the specific circumstances of the Member submitting the request. These
circumstances may include difficulties and delays in obtaining assistance and support for capacity
building.
WT/L/931
- 24 -
ARTICLE 18: IMPLEMENTATION OF CATEGORY B AND CATEGORY C
1. In accordance with paragraph 2 of Article 13, if a developing country Member or a leastdeveloped
country Member, having fulfilled the procedures set forth in paragraphs 1 or 2 of Article
16 and in Article 17, and where an extension requested has not been granted or where the
developing country Member or least-developed country Member otherwise experiences unforeseen
circumstances that prevent an extension being granted under Article 17, self-assesses that its
capacity to implement a provision under Category C continues to be lacking, that Member shall
notify the Committee of its inability to implement the relevant provision.
2. The Committee shall establish an Expert Group immediately, and in any case no later than
60 days after the Committee receives the notification from the relevant developing country
Member or least-developed country Member. The Expert Group will examine the issue and make a
recommendation to the Committee within 120 days of its composition.
3. The Expert Group shall be composed of five independent persons that are highly qualified in
the fields of trade facilitation and assistance and support for capacity building. The composition of
the Expert Group shall ensure balance between nationals from developing and developed country
Members. Where a least-developed country Member is involved, the Expert Group shall include at
least one national from a least-developed country Member. If the Committee cannot agree on the
composition of the Expert Group within 20 days of its establishment, the Director-General, in
consultation with the chair of the Committee, shall determine the composition of the Expert Group
in accordance with the terms of this paragraph.
4. The Expert Group shall consider the Member's self-assessment of lack of capacity and shall
make a recommendation to the Committee. When considering the Expert Group's recommendation
concerning a least-developed country Member, the Committee shall, as appropriate, take action
that will facilitate the acquisition of sustainable implementation capacity.
5. The Member shall not be subject to proceedings under the Dispute Settlement
Understanding on this issue from the time the developing country Member notifies the Committee
of its inability to implement the relevant provision until the first meeting of the Committee after it
receives the recommendation of the Expert Group. At that meeting, the Committee shall consider
the recommendation of the Expert Group. For a least-developed country Member, the proceedings
under the Dispute Settlement Understanding shall not apply to the respective provision from the
date of notification to the Committee of its inability to implement the provision until the Committee
makes a decision on the issue, or within 24 months after the date of the first Committee meeting
set out above, whichever is earlier.
6. Where a least-developed country Member loses its ability to implement a Category C
commitment, it may inform the Committee and follow the procedures set out in this Article.
ARTICLE 19: SHIFTING BETWEEN CATEGORIES B AND C
1. Developing country Members and least-developed country Members who have notified
provisions under Categories B and C may shift provisions between such categories through the
submission of a notification to the Committee. Where a Member proposes to shift a provision from
Category B to Category C, the Member shall provide information on the assistance and support
required to build capacity.
2. In the event that additional time is required to implement a provision shifted from Category
B to Category C, the Member may:
(a) use the provisions of Article 17, including the opportunity for an automatic extension;
or
(b) request an examination by the Committee of the Member's request for extra time to
implement the provision and, if necessary, for assistance and support for capacity
building, including the possibility of a review and recommendation by the Expert
Group under Article 18; or
WT/L/931
- 25 -
(c) in the case of a least-developed country Member, any new implementation date of
more than four years after the original date notified under Category B shall require
approval by the Committee. In addition, a least-developed country Member shall
continue to have recourse to Article 17. It is understood that assistance and support
for capacity building is required for a least-developed country Member so shifting.
ARTICLE 20: GRACE PERIOD FOR THE APPLICATION OF THE UNDERSTANDING ON RULES
AND PROCEDURES GOVERNING THE SETTLEMENT OF DISPUTES
1. For a period of two years after entry into force of this Agreement, the provisions of Articles
XXII and XXIII of GATT 1994 as elaborated and applied by the Understanding on Rules and
Procedures Governing the Settlement of Disputes shall not apply to the settlement of disputes
against a developing country Member concerning any provision that the Member has designated in
Category A.
2. For a period of six years after entry into force of this Agreement, the provisions of Articles
XXII and XXIII of GATT 1994 as elaborated and applied by the Understanding on Rules and
Procedures Governing the Settlement of Disputes shall not apply to the settlement of disputes
against a least-developed country Member concerning any provision that the Member has
designated in Category A.
3. For a period of eight years after implementation of a provision under Category B or C by a
least-developed country Member, the provisions of Articles XXII and XXIII of GATT 1994 as
elaborated and applied by the Understanding on Rules and Procedures Governing the Settlement
of Disputes shall not apply to the settlement of disputes against that least-developed country
Member concerning that provision.
4. Notwithstanding the grace period for the application of the Understanding on Rules and
Procedures Governing the Settlement of Disputes, before making a request for consultations
pursuant to Articles XXII or XXIII of GATT 1994, and at all stages of dispute settlement procedures
with regard to a measure of a least-developed country Member, a Member shall give particular
consideration to the special situation of least-developed country Members. In this regard, Members
shall exercise due restraint in raising matters under the Understanding on Rules and Procedures
Governing the Settlement of Disputes involving least-developed country Members.
5. Each Member shall, upon request, during the grace period allowed under this Article, provide
adequate opportunity to other Members for discussion with respect to any issue relating to the
implementation of this Agreement.
ARTICLE 21: PROVISION OF ASSISTANCE AND SUPPORT FOR CAPACITY BUILDING
1. Donor Members agree to facilitate the provision of assistance and support for capacity
building to developing country and least-developed country Members on mutually agreed terms
either bilaterally or through the appropriate international organizations. The objective is to assist
developing country and least-developed country Members to implement the provisions of Section I
of this Agreement.
2. Given the special needs of least-developed country Members, targeted assistance and
support should be provided to the least-developed country Members so as to help them build
sustainable capacity to implement their commitments. Through the relevant development
cooperation mechanisms and consistent with the principles of technical assistance and support for
capacity building as referred to in paragraph 3, development partners shall endeavour to provide
assistance and support for capacity building in this area in a way that does not compromise
existing development priorities.
3. Members shall endeavour to apply the following principles for providing assistance and
support for capacity building with regard to the implementation of this Agreement:
WT/L/931
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(a) take account of the overall developmental framework of recipient countries and
regions and, where relevant and appropriate, ongoing reform and technical assistance
programs;
(b) include, where relevant and appropriate, activities to address regional and subregional
challenges and promote regional and sub-regional integration;
(c) ensure that ongoing trade facilitation reform activities of the private sector are
factored into assistance activities;
(d) promote coordination between and among Members and other relevant institutions,
including regional economic communities, to ensure maximum effectiveness of and
results from this assistance. To this end:
(i) coordination, primarily in the country or region where the assistance is to be
provided, between partner Members and donors and among bilateral and
multilateral donors should aim to avoid overlap and duplication in assistance
programs and inconsistencies in reform activities through close coordination of
technical assistance and capacity building interventions;
(ii) for least-developed country Members, the Enhanced Integrated Framework for
trade-related assistance for the least-developed countries should be a part of
this coordination process; and
(iii) Members should also promote internal coordination between their trade and
development officials, both in capitals and in Geneva, in the implementation of
this Agreement and technical assistance.
(e) encourage use of existing in-country and regional coordination structures such as
roundtables and consultative groups to coordinate and monitor implementation
activities; and
(f) encourage developing country Members to provide capacity building to other
developing and least-developed country Members and consider supporting such
activities, where possible.
4. The Committee shall hold at least one dedicated session per year to:
(a) discuss any problems regarding implementation of provisions or sub-parts of
provisions of this Agreement;
(b) review progress in the provision of assistance and support for capacity building to
support the implementation of the Agreement, including any developing or leastdeveloped
country Members not receiving adequate assistance and support for
capacity building;
(c) share experiences and information on ongoing assistance and support for capacity
building and implementation programs, including challenges and successes;
(d) review donor notifications as set forth in Article 22; and
(e) review the operation of paragraph 2.
ARTICLE 22: INFORMATION ON ASSISTANCE AND SUPPORT FOR CAPACITY BUILDING
TO BE SUBMITTED TO THE COMMITTEE
1. To provide transparency to developing country Members and least-developed country
Members on the provision of assistance and support for capacity building for implementation of
Section I, each donor Member assisting developing country Members and least-developed country
Members with the implementation of this Agreement shall submit to the Committee, at entry into
force of this Agreement and annually thereafter, the following information on its assistance and
WT/L/931
- 27 -
support for capacity building that was disbursed in the preceding 12 months and, where available,
that is committed in the next 12 months22:
(a) a description of the assistance and support for capacity building;
(b) the status and amount committed/disbursed;
(c) procedures for disbursement of the assistance and support;
(d) the beneficiary Member or, where necessary, the region; and
(e) the implementing agency in the Member providing assistance and support.
The information shall be provided in the format specified in Annex 1. In the case of Organisation
for Economic Co-operation and Development (referred to in this Agreement as the “OECD”)
Members, the information submitted can be based on relevant information from the OECD Creditor
Reporting System. Developing country Members declaring themselves in a position to provide
assistance and support for capacity building are encouraged to provide the information above.
2. Donor Members assisting developing country Members and least-developed country
Members shall submit to the Committee:
(a) contact points of their agencies responsible for providing assistance and support for
capacity building related to the implementation of Section I of this Agreement
including, where practicable, information on such contact points within the country or
region where the assistance and support is to be provided; and
(b) information on the process and mechanisms for requesting assistance and support for
capacity building.
Developing country Members declaring themselves in a position to provide assistance and support
are encouraged to provide the information above.
3. Developing country Members and least-developed country Members intending to avail
themselves of trade facilitation-related assistance and support for capacity building shall submit to
the Committee information on contact point(s) of the office(s) responsible for coordinating and
prioritizing such assistance and support.
4. Members may provide the information referred to in paragraphs 2 and 3 through internet
references and shall update the information as necessary. The Secretariat shall make all such
information publicly available.
5. The Committee shall invite relevant international and regional organizations (such as the
International Monetary Fund, the OECD, the United Nations Conference on Trade and
Development, the WCO, United Nations Regional Commissions, the World Bank, or their subsidiary
bodies, and regional development banks) and other agencies of cooperation to provide information
referred to in paragraphs 1, 2, and 4.
22 The information provided will reflect the demand driven nature of the provision of assistance and
support for capacity building.
WT/L/931
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SECTION III
INSTITUTIONAL ARRANGEMENTS AND FINAL PROVISIONS
ARTICLE 23: INSTITUTIONAL ARRANGEMENTS
1 Committee on Trade Facilitation
1.1 A Committee on Trade Facilitation is hereby established.
1.2 The Committee shall be open for participation by all Members and shall elect its own
Chairperson. The Committee shall meet as needed and envisaged by the relevant provisions of this
Agreement, but no less than once a year, for the purpose of affording Members the opportunity to
consult on any matters related to the operation of this Agreement or the furtherance of its
objectives. The Committee shall carry out such responsibilities as assigned to it under this
Agreement or by the Members. The Committee shall establish its own rules of procedure.
1.3 The Committee may establish such subsidiary bodies as may be required. All such bodies
shall report to the Committee.
1.4 The Committee shall develop procedures for the sharing by Members of relevant information
and best practices as appropriate.
1.5 The Committee shall maintain close contact with other international organizations in the field
of trade facilitation, such as the WCO, with the objective of securing the best available advice for
the implementation and administration of this Agreement and in order to ensure that unnecessary
duplication of effort is avoided. To this end, the Committee may invite representatives of such
organizations or their subsidiary bodies to:
(a) attend meetings of the Committee; and
(b) discuss specific matters related to the implementation of this Agreement.
1.6 The Committee shall review the operation and implementation of this Agreement four years
from its entry into force, and periodically thereafter.
1.7 Members are encouraged to raise before the Committee questions relating to issues on the
implementation and application of this Agreement.
1.8 The Committee shall encourage and facilitate ad hoc discussions among Members on
specific issues under this Agreement with a view to reaching a mutually satisfactory solution
promptly.
2 National Committee on Trade Facilitation
Each Member shall establish and/or maintain a national committee on trade facilitation or
designate an existing mechanism to facilitate both domestic coordination and implementation of
the provisions of this Agreement.
ARTICLE 24: FINAL PROVISIONS
1. For the purpose of this Agreement, the term "Member" is deemed to include the competent
authority of that Member.
2. All provisions of this Agreement are binding on all Members.
WT/L/931
- 29 -
3. Members shall implement this Agreement from the date of its entry into force. Developing
country Members and least-developed country Members that choose to use the provisions of
Section II shall implement this Agreement in accordance with Section II.
4. A Member which accepts this Agreement after its entry into force shall implement its
Category B and C commitments counting the relevant periods from the date this Agreement enters
into force.
5. Members of a customs union or a regional economic arrangement may adopt regional
approaches to assist in the implementation of their obligations under this Agreement including
through the establishment and use of regional bodies.
6. Notwithstanding the general interpretative note to Annex 1A to the Marrakesh Agreement
Establishing the World Trade Organization, nothing in this Agreement shall be construed as
diminishing the obligations of Members under the GATT 1994. In addition, nothing in this
Agreement shall be construed as diminishing the rights and obligations of Members under the
Agreement on Technical Barriers to Trade and the Agreement on the Application of Sanitary and
Phytosanitary Measures.


7. All exceptions and exemptions23 under the GATT 1994 shall apply to the provisions of this
Agreement. Waivers applicable to the GATT 1994 or any part thereof, granted according to Article
IX:3 and Article IX:4 of the Marrakesh Agreement Establishing the World Trade Organization and
any amendments thereto as of the date of entry into force of this Agreement, shall apply to the
provisions of this Agreement.
8. The provisions of Articles XXII and XXIII of GATT 1994 as elaborated and applied by the
Dispute Settlement Understanding shall apply to consultations and the settlement of disputes
under this Agreement, except as otherwise specifically provided for in this Agreement.
9. Reservations may not be entered in respect of any of the provisions of this Agreement
without the consent of the other Members.
10. The Category A commitments of developing country Members and least-developed country
Members annexed to this Agreement in accordance with paragraphs 1 and 2 of Article 15 shall
constitute an integral part of this Agreement.
11. The Category B and C commitments of developing country Members and least-developed
country Members taken note of by the Committee and annexed to this Agreement pursuant to
paragraph 5 of Article 16 shall constitute an integral part of this Agreement.
23 This includes Articles V:7 and X:1 of the GATT 1994 and the Ad note to Article VIII of the GATT 1994.
WT/L/931
- 30 -


ANNEX 1: FORMAT FOR NOTIFICATION UNDER PARAGRAPH 1 OF ARTICLE 22
Donor Member:
Period covered by the notification:
Description of
the technical
and financial
assistance and
capacity
building
resources
Status and amount
committed/disbursed
Beneficiary
country/
Region (where
necessary)
The implementing
agency in the
Member providing
assistance
Procedures for
disbursement of
the assistance
__________

 

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