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- Protocol Amending the Marrakesh Agreement Establishing the World Trade Organization (Geneva, 27 November 2014)
- AGREEMENT ON TRADE FACILITATION
- SECTION I
- ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION, EXPORTATION AND TRANSIT
- 7 Common Border Procedures and Uniform Documentation Requirements
7 Common Border Procedures and Uniform Documentation Requirements
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.
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