On ratification of the Protocol on the Accession of the Republic of Kazakhstan to the Marrakesh Agreement on the Establishment of the World Trade Organization dated April 15, 1994

The Law of the Republic of Kazakhstan dated October 12, 2015 No. 356-V SAM.

      To ratify the Protocol on the Accession of the Republic of Kazakhstan to the Marrakesh Agreement on the Establishment of the World Trade Organization dated April 15, 1994, signed in Geneva on July 27, 2015.

President

Republic of Kazakhstan

N. NAZARBAYEV

Protocol on the Accession of the Republic of Kazakhstan to the Marrakesh Agreement on the Establishment of the World Trade Organization dated April 15, 1994 The preamble

     The World Trade Organization (hereinafter referred to as the "WTO"), based on the approval of the WTO General Council granted in accordance with Article XII of the Marrakesh Agreement Establishing the World Trade Organization (hereinafter referred to as the "WTO Agreement"), and the Republic of Kazakhstan (hereinafter referred to as "Kazakhstan"),

      Having regard to the Report of the Working Group on the Accession of the Republic of Kazakhstan to the WTO Agreement, presented in document WT/ACC/KAZ/93, dated June 23, 2015 (hereinafter referred to as the "Report of the Working Group"),

      Considering the results of negotiations on Kazakhstan's accession to the WTO Agreement,  

      Agree on the following:

SECTION I – GENERAL PROVISIONS

      3. With the entry into force of this Protocol in accordance with paragraph 8, Kazakhstan shall accede to the WTO Agreement in accordance with Article XII of the said Agreement and thus become a WTO member.

     4. The WTO Agreement to which Kazakhstan is acceding is a WTO Agreement, including explanatory notes to the said Agreement, with corrections, amendments and other changes introduced by such legal documents that could enter into force before the date of entry into force of this Protocol. This Protocol, which includes the obligations specified in paragraph 1175 of the Report of the Working Group, is an integral part of the WTO Agreement.

      3. Unless otherwise provided for in paragraph 1175 of the Report of the Working Group, obligations under multilateral trade agreements that are an annex to the WTO Agreement, which must be fulfilled within a period of time starting from the date of entry into force of the Agreement, are fulfilled by the Republic of Kazakhstan as if it had accepted the Agreement on the date of its entry into force.  

     5. The Republic of Kazakhstan may retain a measure that does not comply with paragraph 1 of Article II of the General Agreement on Trade in Services (hereinafter referred to as the "GATS"), provided that such measure is included in the List of Exceptions to Article II attached to this Protocol and meets the conditions of the Annex to the GATS on exceptions to Article II.

SECTION II – LISTS

      5. The lists provided in the Annex to this Protocol become the List of Concessions and Obligations annexed to the General Agreement on Tariffs and Trade of 1994 (hereinafter referred to as the "GATT 1994") and the List of Specific Obligations annexed to the GATS in respect of Kazakhstan. The stages of the assignments and obligations listed in the lists are carried out as indicated in the relevant parts of the relevant lists.

     6. For the purposes of determining the date of the said Agreement in paragraph 6 (a) of Article II of the GATT 1994, the relevant date for the List of Assignments and Obligations annexed to this Protocol is the date of entry into force of this Protocol.

SECTION III – FINAL PROVISIONS

     7. This Protocol is open for adoption, by signature or otherwise, by Kazakhstan until October 31, 2015 or a later date, which may be determined by the General Council.

      8. This Protocol shall enter into force on the thirtieth day after the date of its adoption by Kazakhstan.  

     9. This Protocol shall be deposited with the Director General of the WTO. The Director General of the WTO shall immediately submit a certified copy of this Protocol and a notification of its acceptance by Kazakhstan in accordance with paragraph 7 to each WTO member and Kazakhstan.

     10. This Protocol shall be registered in accordance with the provisions of Article 102 of the Charter of the United Nations.

     Done at Geneva, this twenty-seventh day of July, two thousand and fifteen, in a single copy in the English, French and Spanish languages, each text being authentic, except where the attached List may establish that it is authentic in only one of these languages and the Report of the Working Group is authentic in English only.

     RCPI's note!       The text of the Protocol in English, French and Spanish is attached.  

 Protocol on Amendments to the Marrakesh Agreement Establishing the World Trade Organization

     Members of the World Trade Organization,

     Referring to the Agreement on Trade Facilitation;

     Having regard to the Decision of the General Council WT/L/940, adopted in accordance with article 1 of article X of the Marrakesh Agreement Establishing the World Trade Organization ("WTO Agreement");

     We have hereby agreed on the following:

      1. After the entry into force of this Protocol in accordance with paragraph 4, Annex 1A of the WTO Agreement is amended by including the Trade Facilitation Agreement specified in the Annex to this Protocol after the Agreement on Protective Measures.  

      2. Reservations to any of the provisions of this Protocol shall not be permitted without the consent of other Members.  

      3. This Protocol is open for adoption by WTO Members.  

     4. This Protocol shall enter into force in accordance with paragraph 3 of Article X of the WTO Agreement.1  

      5. The depositary of this Protocol is the Director General of the World Trade Organization, who will immediately send to each Member a certified copy of this Protocol and a notification of each acceptance in accordance with paragraph 3.  

     6. This Protocol is subject to registration in accordance with the provisions of Article 102 of the Charter of the United Nations.

     Done at Geneva on November 27, 2014, in a single copy in English, French and Spanish, all texts being equally authentic.

     ________________________

      1For the purposes of calculating the number of acceptance documents in accordance with Article X.H of the WTO Agreement, the acceptance document for the EU itself and its member States is considered as an acceptance document by the number of Members equal to the number of EU Member States that are WTO Members.

ANNEX TO THE PROTOCOL ON AMENDMENTS TO THE MARRAKESH AGREEMENT ESTABLISHING THE WORLD TRADE ORGANIZATION AGREEMENT ON TRADE FACILITATION The preamble

     Members,

     Taking into account the negotiations launched in accordance with the Doha Ministerial Declaration;

     Bearing in mind 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 on the Doha Work Programme adopted by the General Council on 1 August 2004 (WT/L/579), as well as in paragraph 33 of Annex E to the Hong Kong The Ministerial Declaration (WT/MIN(05)/DEC);

     Intending to clarify and improve the relevant provisions of Articles V, VIII and X of GATT 1994 in order to further accelerate the movement, release and customs clearance of goods, including goods in transit;

     Recognizing the special needs of developing and especially least developed Member countries, and desiring to strengthen assistance and support for capacity-building in this area;

     Recognizing the need for effective cooperation among Members on trade facilitation and customs compliance,

     Hereby agree on the following:

SECTION I ARTICLE 1: PUBLICATION AND ACCESS TO INFORMATION

      1 Publication

     1.1. Each Member should promptly publish the following information on a non-discriminatory basis and in an easily accessible form so that Governments, traders and other interested parties have the opportunity to review it:

      (a) Import, export and transit procedures (including procedures in force at ports, airports and other checkpoints) as well as the necessary forms and documents;  

      (b) The applicable rates of duties and taxes of any kind levied on or in connection with import or export;  

      (c) Payments and fees levied by or for the benefit of government departments upon import, export or transit, or in connection with import, export or transit;  

      d) rules for the classification or evaluation of goods for customs purposes;  

      (e) Laws, regulations and administrative orders of general application concerning rules of origin;  

      (f) Restrictions or prohibitions on imports, exports or transit;  

      (g) Penalties for violations of import, export or transit formalities;  

     H) Appeal or review procedures;

      (i) Agreements or individual provisions thereof with any country or countries concerning import, export or transit; and  

     j) procedures related to the administration of tariff quotas.

      1.2 Nothing in these regulations should be interpreted as a requirement to publish or provide information in a language other than the language of a Member, except in the cases specified in paragraph 2.2.  

      2 Information available on the Internet

      2.1 Each Member should provide and update, as far as possible and necessary, the following information on the Internet:  

     (a) a description of its import, export and transit procedures, including appeal or review procedures, which would inform Governments, traders and other interested parties of the practical steps required for import, export and transit; 

(b) the forms and documents required for import into, export from or transit through the territory of that Member;  

      (c) contact information of the information center(s).  

      2.2 If appropriate, the description referred to in subparagraph 2.1 (a) should also be available in one of the official languages of the WTO.  

      2.3 Members are encouraged to provide access to further information related to online trading, including relevant legislation related to trade, including the information specified in paragraph 1.1.  

     ________________________

      1 Each Member may, at its discretion, place legal restrictions on such description on such websites.

      3 Information centers  

      3.1 Each Member shall, within its available resources, establish or maintain one or more information centres to provide responses to reasonable requests from Governments, traders and other interested parties on the issues referred to in paragraph 1.1, as well as the required forms and documents referred to in subparagraph 1.1 (a).  

      3.2 Members of the Customs Union or Members participating in regional integration may establish or maintain common information centers at the regional level in order to meet the requirements of paragraph 3.1 regarding common procedures.  

      3.3 Members are advised not to charge fees for responding to requests and providing required forms and documents. If any, Members should limit the amount of payments and fees to the approximate cost of services rendered.  

      3.4 Information centers should respond to requests and provide forms and documents within a reasonable time period set by each Member, which may vary depending on the nature and complexity of the request.  

      4 Notification

      Each Member must notify the Trade Facilitation Committee established in accordance with paragraph 1.1 of Article 23 (hereinafter referred to in this Agreement as the "Committee").:

      (a) The official place(s) of publication of the information specified in sub-paragraphs 1.1 (a) to (j); and  

      (b) The URLs of the websites referred to in paragraph 2.1; and  

      c) the contact information of the information centers specified in paragraph 3.1.  

ARTICLE 2: POSSIBILITY OF COMMENT, INFORMATION BEFORE ENTRY INTO FORCE AND CONSULTATIONS

      1 Possibility of commenting and information before entry into force

      1.1 Each Member should, to the extent possible and in a manner consistent with its national legislation and legal system, provide an opportunity and a sufficient period of time for traders and other interested parties to submit comments on the proposed introduction or amendment of laws and other acts of general application related to the movement, release and customs clearance of goods, including goods in transit.  

      1.2 Each Member should, to the extent possible and in a manner consistent with its national legislation and legal system, ensure that new laws and other regulations of general application or amendments thereto relating to the movement, release and customs clearance of goods, including goods in transit, are published or otherwise made publicly available. earlier, before their entry into force, so that traders and other interested parties could familiarize themselves with them.  

      1.3 Changes in the rates of customs duties or tariffs, exemption measures, measures whose effectiveness may be reduced as a result of the implementation of paragraphs 1.1. or 1.2, measures applied in emergency circumstances, or minor changes in national legislation and legal system are not subject to the provisions of paragraphs 1.1 and 1.2.  

      2 Consultations

     Each Member should, as appropriate, ensure that regular consultations are held between border authorities and traders or other interested parties in its territory.

ARTICLE 3: PRELIMINARY DECISIONS

      1. Each Member must make a preliminary decision within a reasonable time to the applicant, who has submitted a written request containing all the necessary information. If a Member refuses to make a preliminary decision, he must promptly notify the applicant in writing, stating the relevant facts and the basis for making such a decision.  

      2. A Member may refuse to make a preliminary decision regarding an applicant if the issue raised in the application is:  

      (a) The applicant is already under consideration by any government agency, appellate body or court.;  

      b) it has already been reviewed by an appellate body or a court.  

      3. The preliminary decision must be valid for a reasonable period of time after its issuance, if the laws, facts or circumstances related to this decision have not changed.  

      4. If a Member withdraws, modifies or invalidates a preliminary decision, he/she must notify the applicant in writing stating the relevant facts and the grounds for the decision. If a Member retroactively revokes, modifies, or invalidates a preliminary decision, they may do so only if the decision was based on incomplete, incorrect, unreliable, or misleading information.  

     5. A preliminary decision made by a Member must be binding on that Member in relation to the applicant who applied for such a decision. The Member may provide for the binding nature of the preliminary decision for the applicant.

      6. Each Member must publish at least:  

      a) the requirements for the application for a preliminary decision, including the information to be provided and the format;  

      (b) The time period during which he will make a preliminary decision; and  

      (c) The time during which the preliminary decision is valid.  

     7. Each Member must, upon the written request of the applicant, review the preliminary decision or the decision to revoke, amend or invalidate the preliminary decision.2

      8. Each Member should strive to make publicly available any information on preliminary decisions that, in its opinion, is of significant interest to other interested parties, taking into account the need to protect confidential commercial information.  

      9. Definitions and scope:  

      a) A preliminary decision is a written decision made by a Member with respect to an applicant prior to the importation of the goods indicated in the application, which describes the treatment that such Member will provide to the goods at the time of importation, in respect of:  

      (i) The tariff classification of the product; and  

     ii) the origin of the goods.3  

      b) In addition to the preliminary decisions defined in subparagraph (a), Members are also encouraged to make preliminary decisions on:  

      i) the appropriate method or criteria and their application, which should be used to determine the Customs value for a certain set of facts;  

      (ii) The applicability of the Member's requirements for full or partial exemption from customs duties;  

     (iii) The application of the Member's quota requirements, including tariff quotas; and

     (iv) Any additional matters on which the Member considers it possible to take a preliminary decision.

      c) The applicant is an exporter, importer or any person with a reasonable request or his representative.  

      (d) A Member may require that the applicant have a legal representation in its territory. To the extent possible, such requirements should not limit the categories of persons entitled to request a preliminary decision, taking into account the special needs of small and medium-sized enterprises. These requirements should be clear and transparent and should not be a means of arbitrary or unjustifiable discrimination.  

     ________________________

      2 In accordance with this paragraph: (a) before or after the commission of actions based on a preliminary decision, the official, official service or body that made the decision, a higher or independent administrative body or judicial authority; and (b) the Member is not obliged to provide the applicant with the opportunity to use paragraph 1 of Article 4.  

      3 It is understood that a preliminary decision on the origin of goods may be an assessment of origin for the purposes of the Agreement on the Rules of Origin, if the decision complies with the requirements of this Agreement and the Agreement on the Rules of Origin. Similarly, the assessment of origin under the Rules of Origin Agreement may be a preliminary decision on the origin of the goods for the purposes of this Agreement, if the decision meets the requirements of both agreements. Members are not required to establish separate mechanisms based on this provision in addition to those already established in accordance with the Agreement on Rules of Origin for Assessing origin, provided that the requirements of this article are met.

ARTICLE 4: APPEAL OR REVIEW PROCEDURES

     1. Each Member must, in its territory, grant any person in respect of whom the Customs authorities take an administration4 the right to:  

     a) administrative appeal or review by a higher administrative authority or independent of the official or agency that issued the decision;

     and/or

      b) judicial appeal or review of this decision.  

      2. The legislation of a Member may require a preliminary administrative appeal or review before a judicial appeal or review is conducted.  

3. Each Member shall ensure that the appeal or review procedure is conducted on a non-discriminatory basis.  

      4. Each Member shall ensure that, in the event that the decision on appeal or review referred to in subparagraph 1 (a) is not taken:  

     a) within the time period stipulated in its laws or regulations, or

     (b) Without undue delay, the applicant had the right to further appeal or further review by an administrative or judicial authority, or to any other recourse to judicial authorities.5  

      5. Each Member should ensure that the person referred to in paragraph 1 is provided with a justification for this administrative decision in order to enable that person to use appeal or review procedures where necessary.  

      6. Each Member is encouraged to extend the provisions of this article to administrative decisions issued by relevant border authorities other than customs.  

     ________________________

      4administrative decision in this article means a legally binding decision that affects the rights and obligations of a particular person in a particular case. It is understood that the administrative decision in this article covers administrative actions within the meaning of Article X of GATT 1994 or failure to perform an administrative action or failure to take an administrative decision established by the legislation and legal system of a Member. In order to resolve issues related to such violations, instead of the right to appeal and review provided for in subparagraph 1 (a), Members may use alternative administrative mechanisms or judicial procedures to instruct Customs authorities to promptly take an administrative decision.

      5 Nothing in this paragraph prevents Members from recognizing an administrative omission to appeal or review a decision in favor of the applicant in accordance with their laws and other regulatory legal acts.

ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY, NON-DISCRIMINATION AND TRANSPARENCY

      1 Notifications of enhanced controls or inspections

     If a Member establishes or maintains a system for issuing notifications or instructions to its interested authorities on strengthening border controls or checks on food, beverages or feed specified in the notification or instruction in order to protect human, animal or plant life and health in its territory, the following measures should be applied with respect to their release, cancellations or suspensions:

      a) A Member may, if necessary, send a risk-based notification or instruction;  

      (b) A Member may send a notification or instruction so that it is uniformly applied only at those points of entry to which the sanitary and phytosanitary conditions on which the notification or instruction is based apply.;  

      (c) The Member must promptly terminate or suspend the notification or instruction if the circumstances that gave rise to its acceptance no longer exist, or if, in the changed circumstances, the situation can be resolved in a manner that less restricts trade; and  

      (d) If a Member decides to terminate or suspend a notification or instruction, it must promptly publish an announcement of termination or suspension in a non-discriminatory and easily accessible form, or inform the exporting Member or importer.  

      2 Detention

     The Member must promptly inform the carrier or importer in case the goods that were declared for importation are detained for inspection by Customs or other competent authorities.

      3 Inspection procedures

      3.1. Upon request, the Member may provide the opportunity for a re-inspection if the result of the first inspection of the sample taken on arrival of the goods that were declared for import was unsatisfactory.  

      3.2. The Member must publish, in a non-discriminatory and easily accessible form, the names and addresses of accredited laboratories where verification can be carried out, or provide this information to the importer if he is given the opportunity specified in paragraph 3.1.  

      3.3. The Member shall review the results, if any, of the repeated inspection carried out in accordance with paragraph 3.1 for the release and customs clearance of goods, and, if possible, may accept the results of such inspection.  

ARTICLE 6: RULES FOR THE COLLECTION OF FEES AND CHARGES ON IMPORT OR EXPORT OR RELATED TO IMPORT AND EXPORT, AND PENALTIES sanctions

      1 General rules for the collection of fees and charges levied during or in connection with import and export.

      1.1 The provisions of paragraph 1 apply to all payments and fees, with the exception of import and export duties and taxes provided for in Article III of GATT 1994, levied by Members in connection with the import or export of goods.  

      1.2 Information on payments and fees must be published in accordance with Article 1. This information should include the payments and fees that will be charged, the justification for such payments and fees, the competent authority, as well as the time and method of payment.  

     1.3 Except in emergency situations, a reasonable period of time must be allowed between the publication of information on the introduction of new or changes in payments and fees and the date of their entry into force. Such payments and fees should not be applied until information about them is published.

      1.4 Each Member should, whenever possible, periodically review its payments and fees in order to reduce their number.  

      2 Special rules for the collection of payments and fees for customs clearance applied during import and export or in connection with them

     Payments and fees for customs clearance:

      (i) Should be limited in scope by the approximate cost of services rendered in or in connection with a particular import or export transaction; and  

      ii) they do not necessarily have to be related to a specific import or export operation, provided that they are charged for services that are closely related to the customs clearance of goods.  

      3 Penalties

      3.1 For the purposes of paragraph 3, the term "penalties" should refer to sanctions imposed by the customs authority of a Member for violating customs laws, other regulations or procedural requirements of that Member.  

      3.2 Each Member must ensure that penalties for violations of customs legislation, other regulatory legal acts or procedural requirements are imposed only on the person(s) responsible for the violation, in accordance with their laws.  

      3.3 The penalties imposed should depend on the facts and circumstances of the case and be proportionate to the degree and severity of the violation.  

      3.4 Each Member should ensure that measures are in place to avoid:  

      (a) Conflicts of interest in the assessment and collection of penalties and fees; and  

      b) there is an incentive to assess or collect penalties that are incompatible with the requirements of paragraph 3.3.  

      3.5 Each Member must ensure that, when imposing penalties for violations of customs legislation, other regulatory legal act or procedural requirements, the person(s) being penalized is provided with a written explanation of the nature of the violation and the applicable law, other regulatory legal act or procedure on the basis of which the amount or form was determined. penalties.  

      3.6 If a person voluntarily discloses to the customs authority of a Member the circumstances of a violation of customs legislation, other regulatory legal act or procedural requirement prior to the detection of the violation by the customs authority, the Member shall, where possible, consider this fact as a potential mitigating factor in imposing penalties on that person.  

      3.7 The provisions of this paragraph shall apply to the penalties imposed on transit traffic referred to in paragraph 3.1.

ARTICLE 7: RELEASE AND CUSTOMS CLEARANCE OF GOODS

      1 Pretreatment  

     1.1 Each Member should adopt or maintain procedures allowing for the submission of import documentation and other necessary information, including declarations, to begin processing prior to the arrival of goods in order to expedite the release of goods upon arrival.

      1.2 Each Member should, if necessary, ensure that documents are submitted electronically in advance for processing such documents prior to the arrival of the goods.  

      2 Electronic payment  

     Each Member should, to the extent possible, adopt or maintain procedures enabling the electronic payment of duties, taxes, fees and charges levied by Customs authorities and in connection with imports and exports.

      3 Separation of procedures for issuing and making final decisions on customs duties, taxes, payments and fees

      3.1 Each Member must adopt or maintain procedures allowing the release of goods pending a final decision on customs duties, payments, taxes and charges, if such a decision is not taken before arrival, on arrival or as soon as possible after arrival, and provided that all other legal requirements have been met.  

     3.2 As a condition of such release, a Member may require:

      a) payment of customs duties, taxes, charges and charges established before or upon arrival of the goods, and a guarantee in respect of any amount that was not established at that time, in the form of a surety, pledge or other appropriate instrument provided for by its laws and other regulatory legal acts; or  

b) a guarantee in the form of a surety, pledge or other appropriate instrument provided for by its laws and other regulatory legal acts.  

      3.3 The specified guarantee must not exceed the amount required by the Member to ensure payment of the total amount of customs duties, taxes, fees and charges for goods covered by such guarantee.  

      3.4 In cases of detection of an offence requiring the imposition of monetary penalties or fines, a guarantee may be required for the penalties and fines that may be imposed.  

      3.5 The warranty specified in paragraphs 3.2 and 3.4 must be lifted if it is no longer required.  

      3.6 Nothing in these regulations affects the right of a Member to inspect, detain, arrest, confiscate or dispose of goods in any manner consistent with the rights and obligations of a Member in the WTO.  

      4 Risk management

      4.1 Each Member should, as far as possible, establish or maintain a risk management system for Customs control purposes.  

     4.2 Each Member should develop and apply a risk management system in such a way as to avoid arbitrary or unjustified discrimination or hidden restrictions on international trade.

      4.3 Each Member should focus Customs control and, to the extent possible, other appropriate border controls on high-risk goods and accelerate the release of low-risk goods. A member can also randomly select parties to undergo customs control as part of their risk management system.  

      4.4 Each Member should base risk management on a risk assessment based on appropriate selection criteria. Such selection criteria may include, but are not limited to, the code of the harmonized system, the nature and description of the goods, the country of origin, the country from which the goods were shipped, the value of the goods, information on compliance by traders, legal requirements, and the type of vehicle.  

      5 Post-customs clearance audit

      5.1 In order to accelerate the release of goods, each Member should establish or apply a post-clearance audit to ensure compliance with its customs and other related laws and regulations.  

      5.2 Each Member should select the person or supply to be audited after Customs clearance based on a risk assessment that may include appropriate selection criteria. Each Member should conduct post-clearance audits in a transparent manner. If a person was involved in the audit process and the final results were obtained, on the basis of which a conclusion can be drawn, the Member must immediately notify the person whose data was checked about the results of the audit, the rights and obligations of such person, as well as the grounds for the conclusions.  

      5.3 The information obtained during the audit after customs clearance may be used in further administrative or judicial proceedings.  

      5.4 Members should, whenever possible, use the results of the post-clearance audit when applying the risk management system.  

      6 Establishment and publication of the average time of release of goods

     6.1 Members are encouraged to periodically and consistently measure and publish their average release time using tools such as, inter alia, the World Customs Organization (hereinafter referred to as the "WCO") Average Release Time Study.6.  

      6.2 Members are encouraged to notify the Committee of their experience in measuring the average time of release of goods, including the methodology used, the difficulties identified and the subsequent impact on efficiency.  

      7 Trade facilitation measures for authorized operators

      7.1 Each Member shall take additional trade facilitation measures related to import, export or transit formalities and procedures, in accordance with paragraph 7.3, with respect to operators meeting certain criteria, hereinafter referred to as authorized operators. Alternatively, a Member may propose such trade facilitation measures within the framework of customs procedures normally available to all operators and is not required to establish a separate mechanism.  

      7.2 The established criteria for being designated as an authorized operator should be related to compliance or the risk of non-compliance with the requirements defined in the laws, other regulations or procedures of the Member.  

      a) The criteria should be published and may include:  

     i) relevant documents confirming compliance with customs and other related laws and regulations;

      ii) a document management system to ensure the necessary internal controls;  

      (iii) Solvency, including, where necessary, the provision of adequate collateral or guarantees; and  

      (iv) Supply chain security.  

      b) The specified criteria should not:  

      (i) Be established or applied in such a way as to permit or create arbitrary or unjustifiable discrimination between operators, in cases where the same conditions prevail; and  

     (ii) Limit the participation of small and medium-sized enterprises to the extent possible.

      7.3 The trade facilitation measures referred to in paragraph 7.1 should include at least three of the following measures:7  

      a) Simplified documentation and data requirements as much as possible;  

      (b) To reduce the frequency of physical inspections and inspections as much as possible;  

      c) the fastest possible time for the release of goods;  

      d) deferred payment of duties, taxes, fees and charges;  

      e) application of comprehensive guarantees or reduced guarantees;  

      (f) A single customs declaration for all import or export operations for a specified period; and  

      g) customs clearance of goods on the territory of an authorized operator or in another place designated by the customs authority.  

      7.4 Members are encouraged to develop schemes for authorized operators based on international standards, if such standards exist, except in cases where such standards would be an inappropriate or ineffective means of achieving legitimate goals.  

      7.5 In order to improve the trade facilitation measures provided to operators, Members should provide other Members with the opportunity to negotiate mutual recognition schemes for authorized operators.  

      7.6 Members should exchange relevant information within the Committee on the current schemes for authorized operators.  

      8 Accelerated deliveries

     8.1 While maintaining Customs control,8 each Member should adopt or maintain procedures allowing for the expedited release of at least those goods that have arrived by air to persons who have requested such treatment. If a Member uses criteria that limit the range of those who can request this treatment, that Member may, within the framework of the published criteria, require that the applicant, as a condition for receiving the treatment described in paragraphs 8.2 to his accelerated delivery:  

     a) provided adequate infrastructure and payment of customs costs related to the processing of expedited shipments, in cases where the applicant complies with the Member's requirements for such processing at a specific facility;

      b) provided, prior to the arrival of the expedited delivery, the information necessary for the release;  

      c) estimated the amount of fees limited to the approximate cost of the services provided in providing the solution described in paragraph 8.2;  

      d) ensured a high degree of control over expedited delivery through the use of internal security measures, logistics, and tracking technologies from the time of receipt to the time of delivery;  

      e) provided expedited delivery from the time of receipt to the time of delivery;  

      f) has assumed the obligation to pay all customs duties, taxes, fees and charges for goods to the customs authority;  

      g) had a good history of complying with customs and other related laws and regulations;  

      H) fulfilled other conditions directly related to the effective implementation of laws, other regulatory legal acts and procedural requirements of the Member, which relate to the provision of the regime described in paragraph 8.2.

      8.2 Subject to paragraphs 8.1 and 8.3, Members shall:  

      (a) To minimize the number of documents required for the release of an expedited delivery in accordance with paragraph 1 of Article 10, and, to the extent possible, to make the release based on a single submission of information on certain shipments;

      b) ensure that expedited shipments are released under normal conditions as soon as possible after arrival, provided that the information necessary for release is provided;  

      (c) Seek to apply the regime referred to in subparagraphs (a) and (b) to shipments of any weight or value, recognizing that a Member is permitted to require additional import procedures, including declarations and supporting documentation and payment of duties and taxes, and to limit such treatment depending on the type of goods, provided that the regime it is provided not only to low-value goods such as documents; and  

      d) to establish, as far as possible, an insignificant cost of delivery, or a taxable base for which customs duties and taxes will not be levied, with the exception of certain limited goods. Domestic taxes such as value added tax and excise taxes applied to imports in accordance with Article III of GATT 1994 are not subject to this provision.  

8.3 Nothing in paragraphs 8.1 and 8.2 affects the right of a Member to inspect, detain, seize, confiscate or refuse to import goods or to conduct an audit after customs clearance, including in connection with the use of a risk management system. In addition, nothing in paragraphs 8.1 and 8.2 prevents a Member from requiring additional information and compliance with non-automatic licensing requirements as a condition for release.

      9 Perishable goods 10

      9.1 In order to prevent damage or spoilage of perishable goods and provided that all legal requirements are met, each Member should provide for the release of perishable goods.:  

      (a) Under normal circumstances, as soon as possible; and  

     b) in exceptional circumstances, if possible, during the non-working hours of customs and other relevant authorities.

     9.2 Each Member should give appropriate priority to perishable goods when determining the order of any necessary inspections.

      9.3 Each Member must ensure or allow the importer to provide suitable storage conditions for perishable goods pending their release. A Member may require that the storage facilities provided by the importer be approved or designated by the relevant authorities. The movement of goods to these storage locations, including permits for authorized operators moving goods, may be subject to approval, if required, by the relevant authorities. A Member should, where practicable and in accordance with national legislation, provide, upon the request of the importer, any procedures necessary for release in such storage facilities.  

      9.4 In cases of significant delay in the release of perishable goods and upon written request, the importing Member should, as far as possible, disclose the reasons for such delay.  

     ________________________

      6 Each Member may determine the scope and methodology of such an assessment of the average release time in accordance with its needs and capabilities.

      7 The measure referred to in sub-paragraphs 7.3 "a" to "g" will be considered to be provided to authorized operators if it is publicly available to all operators.

      8 In cases where a Member has an existing procedure providing for the regime of paragraph 8.2, this provision does not require the Member to introduce separate accelerated release procedures.

      9 Such application criteria, if any, should be complementary to the Member's requirements for handling all goods or supplies imported through air cargo handling facilities.

      10 For the purposes of these regulations, perishable goods are goods that are susceptible to rapid deterioration due to their natural characteristics, in particular in the absence of appropriate storage conditions.

ARTICLE 8: COOPERATION OF BORDER AUTHORITIES

      1. Members should ensure that their authorities and institutions responsible for border controls and procedures related to the import, export and transit of goods cooperate with each other and coordinate their activities in order to facilitate trade.  

      2. Members should, as far as practicable, cooperate on mutually agreed terms with other Members with whom they share a common border in order to coordinate procedures at border crossings to facilitate cross-border trade. Such cooperation and coordination may include:  

      a) coordination of working days and hours;  

      (b) Coordination of procedures and formalities;  

      c) construction and sharing of common facilities;  

      d) Joint control;  

      (e) The establishment of a universal border checkpoint.  

ARTICLE 9: MOVEMENT OF GOODS INTENDED FOR IMPORT UNDER CUSTOMS CONTROL

     Each Member should, to the extent possible and provided that all legal requirements are met, allow the movement of goods intended for import within its territory under Customs control from the customs point of entry to another customs point in its territory where the goods will be cleared and released.

ARTICLE 10: FORMALITIES RELATED TO IMPORT, EXPORT AND TRANSIT

      1 Formalities and documentation requirements

      1.1 In order to minimize the volume and complexity of import, export and transit formalities, as well as to reduce and simplify the requirements for import, export and transit documentation, while taking into account the legitimate objectives of government policy, as well as other factors such as changed circumstances, relevant new information, business practices, availability of techniques and technologies Based on international best practices and contributions from stakeholders, each Member should review the formalities and documentation requirements, and based on the results of such a review, to ensure, as far as possible, that such formalities and documentation requirements:  

      a) were adopted and/or applied for the purpose of rapid release and customs clearance of goods, especially perishable goods;  

      b) were adopted and/or applied in a manner aimed at reducing the time and cost of compliance by traders and operators.;  

      (c) Were the least restrictive trade measures, provided there are two or more alternative measures that are reasonably available to meet public policy objectives or related objectives; and  

      d) were not retained (including partially) for longer than required.  

     1.2 The Committee should establish procedures for the exchange of relevant information and best practices among Members, as appropriate.

      2 Recognition of copies

      2.1 Each Member should, whenever possible, endeavour to accept paper or electronic copies of supporting documents required under import, export and transit formalities.  

      2.2. If a Member's public authority already has the original of such a document, any other authority of that Member must accept, instead of the original of such document, a paper or electronic copy, where applicable, from the institution that has the original.  

     2.3. A Member shall not require the original or a copy of the export declaration submitted to the Customs authorities of the exporting Member as an import requirement.11

      3 The use of international standards

      3.1 Members are encouraged to use relevant international standards or their individual provisions as the basis for import, export or transit formalities and procedures, except as provided for in this Agreement.  

      3.2 Members are encouraged to participate, within their capabilities, in the preparation and periodic revision of relevant international standards by international organizations.  

      3.3 The Committee should, as appropriate, develop procedures for the exchange of relevant information and best practices among Members on the application of international standards.  

     The Committee may also invite relevant international organizations to discuss their work on international standards. If necessary, the Committee can identify specific standards that are of particular importance to the Members.

      4 Single Window

      4.1 Members should strive to establish or maintain a single window system that allows traders to provide participating authorities with documentation and/or required data for the import, export or transit of goods through a single checkpoint. After verification of the documents and/or required data by the participating authorities, the results should be communicated to the applicants in a timely manner using a single window system.  

      4.2 In cases where documentation and/or required data have already been submitted through the Single Window system, the same documents and/or required data may not be requested by the participating authorities, except in exceptional circumstances and other exceptions, the number of which should be limited and which should be published.  

      4.3 Members should notify the Committee about the operation of the Single Window system.  

     4.4 Members should, to the extent practicable, use information technology to support a single window system.

      ________________________

      11 Nothing in this paragraph prevents a Member from requiring documents such as certificates, permits or licenses as a prerequisite for the importation of goods subject to control.

      5 Pre-shipment inspections

      5.1 Members should not require the use of pre-shipment inspection in relation to tariff classification and customs assessment.  

     5.2 Without prejudice to the rights of Members to use other types of pre-shipment inspection not specified in paragraph 5.1, Members are advised not to introduce or apply any new requirements regarding their use.12

     ________________________

      12 This paragraph refers to pre-shipment inspection, which is the subject of an Agreement on Pre-shipment Inspections, and does not prohibit pre-shipment inspections for sanitary and phytosanitary purposes.

      6 Use of customs brokers

      6.1 Without prejudice to the essential interests of the public policy of some Members who currently maintain a special institution of customs brokers, from the date of entry into force of this Agreement, Members should not introduce requirements for the mandatory use of customs brokers.  

      6.2 Each Member must notify the Committee and publish its measures on the use of customs brokers. Any subsequent changes must also be notified and promptly published.  

     6.3 With regard to licensing of customs brokers, Members should apply transparent and objective rules.

      7 Common border procedures and unified documentation requirements

7.1 Each Member shall, subject to the provisions of paragraph 7.2, apply common Customs procedures and uniform documentation requirements for the release and customs clearance of goods throughout its territory.  

      7.2 Nothing in this Article shall prevent a Member from:  

      a) differentiate their procedures and documentation requirements based on the nature and type of goods or their means of transportation;  

      b) differentiate their procedures and documentation requirements for goods based on a risk management system;  

      (c) Differentiate their procedures and documentation requirements to ensure full or partial exemption from import duties or taxes;  

     (d) Use electronic filing or document processing; or

     (e) Differentiate their procedures and documentation requirements in accordance with the Agreement on the Application of Sanitary and Phytosanitary Measures.

      8 Rejected goods

      8.1 If the goods submitted for importation are rejected by the competent authority of a Member due to their non-compliance with established sanitary or phytosanitary requirements or technical regulation measures, the Member must, taking into account and in accordance with its laws and other regulatory legal acts, allow the importer to redirect or return the rejected goods to the exporter or any other person designated by the exporter.  

      8.2 If such an opportunity is provided in accordance with paragraph 8.1 and the importer does not use it within a reasonable period of time, the competent authority may apply other measures with respect to such goods.  

      9 Temporary admission of goods and processing in and outside the customs territory

      9.1 Temporary admission of goods  

     Each Member should provide an opportunity, as provided for in its laws and other regulatory legal acts, to import goods into its customs territory with conditional exemption, in whole or in part, from payment of import duties and taxes, if such goods are imported into the customs territory for special purposes, intended for re-export within a certain period of time and not they have not undergone any changes, except for natural wear and loss due to their use.

     9.2 Processing in and outside the Customs territory:

      a) Each Member must allow, as provided for by its laws and other regulatory legal acts, the processing of goods in and outside the customs territory. Goods allowed to be processed outside the customs territory may be reimported with full or partial exemption from import duties and taxes in accordance with the laws and other regulatory legal acts of this Member.  

      b) For the purposes of this article, the term "processing in the customs territory" means a customs procedure under which certain goods may be transferred to the customs territory of a Member with conditional exemption, in whole or in part, from payment of import duties and taxes, or in respect of which the duty is subject to refund on the basis that such goods are intended for production, recycling or recovery and subsequent export.  

     c) For the purposes of this article, the term "processing outside the customs territory" means a customs procedure according to which goods in free circulation in the customs territory of a Member may be temporarily withdrawn for production, processing or recovery abroad, and then re-imported.

ARTICLE 11: FREEDOM OF TRANSIT

      1. Any rules or formalities related to transit transportation introduced by a Member shall not:  

      a) persist if the circumstances or objectives for which they were adopted no longer exist, or if the changed circumstances or objectives can be resolved in a less trade-restrictive manner that is reasonably accessible.;  

      b) be applied in such a way as to constitute hidden restrictions on transit traffic.  

      2. Transit transportation should not be subject to any fees or charges related to transit, other than transportation fees or those fees or charges that are commensurate with the administrative costs caused by transit or the cost of services rendered.  

      3. Members shall not require, adopt or maintain any voluntary restrictions or any other similar measures with respect to transit traffic. This is without prejudice to existing and future national acts, bilateral or multilateral agreements related to transport regulation that comply with WTO rules.  

      4. Each Member must provide goods that will transit through the territory of any other Member with treatment no less favorable than that which would be provided to these goods if they were transported from their place of origin to their destination, without moving through the territory of such other Member.  

      5. Members are encouraged to make physically separate infrastructure (such as lanes, berths, etc.) for transit traffic publicly available, if possible.  

      6. Formalities, documentation requirements and customs control measures in connection with transit traffic should not be more burdensome than is necessary for:  

      (a) Identification of the goods; and  

      b) ensuring the fulfillment of transit requirements.  

      7. Once the goods have been placed under the transit procedure and have been authorized to be transported from the place of departure in the territory of a Member, they should not be subject to any customs duties or unnecessary delays or restrictions until their transit to their destination within the territory of a Member is completed.  

      8. Members should not apply technical regulation measures and conformity assessment procedures to goods in transit within the meaning of the Agreement on Technical Barriers to Trade.  

      9. Members must allow and ensure the pre-submission and processing of transit documents and data prior to the arrival of goods.  

      10. As soon as the transit transport reaches a customs post at the exit from the territory of a Member, such a post will promptly terminate the transit operation if all transit requirements are met.  

     11. If a Member requires a guarantee in the form of a surety, pledge, or other appropriate monetary or non-monetary instrument13 in respect of transit transportation, such guarantee should be limited to ensuring compliance with the requirements arising in connection with that transit transportation.  

      12. As soon as the Member has determined that its transit requirements have been met, the guarantee must be lifted immediately.  

      13. Each Member must, in accordance with its laws and other regulations, allow comprehensive guarantees involving multiple transactions for the same operators, or the extension of the guarantee without termination for subsequent shipments.  

      14. Each Member must disclose relevant information that it uses to establish guarantees, including guarantees for a single transaction, as well as, where applicable, guarantees for multiple transactions.  

      15. Each Member may require the use of Customs escorts for transit traffic only in high-risk circumstances or if compliance with its customs laws and other regulatory legal acts cannot be ensured through the use of guarantees. The general rules applicable to Customs escort shall be published in accordance with Article 1.  

      16. Members should seek to cooperate and coordinate joint efforts to increase freedom of transit. Such cooperation and coordination may include, in particular, but not exclusively, the achievement of a common understanding regarding:  

      a) fees;  

      (b) Formalities and legal requirements; and  

      (c) The practical operation of transit regimes.  

     17. Each Member should seek to appoint a national transit coordinator to whom all requests and suggestions from other Members regarding the effective functioning of transit operations are addressed.

     ________________________

      13 Nothing in this paragraph prevents a Member from maintaining existing procedures in force, while the vehicle may be used as a transit guarantee.

ARTICLE 12: CUSTOMS COOPERATION

      1 Measures to promote compliance and cooperation

     1.1 Members share a common understanding of the importance of ensuring that traders are aware of their compliance responsibilities by facilitating voluntary compliance, enabling importers to make corrections themselves without penalties in appropriate circumstances, and applying measures to enforce requirements, applying stricter measures against traders who do not comply with the requirements of 14.

      1.2 Members are encouraged to share information on best practices in Customs enforcement, including through the Committee. Members are encouraged to cooperate in providing technical advice or supporting the establishment of mechanisms for the administration of compliance measures and improving their effectiveness.  

      ________________________

      14 Such activities aim to reduce the number of violations and, as a result, reduce the need for information exchange for law enforcement purposes.

      2 Information exchange

      2.1 Upon request and in accordance with the provisions of this Article, Members shall exchange the information referred to in paragraphs 6.1 (b) and/or (c) for the purpose of verifying import and export declarations in certain cases where there are reasonable grounds to doubt the correctness or accuracy of the declaration.  

2.2 Each Member must notify the Committee of the details of its contact point for the exchange of such information.  

      3 Checks

     A Member should request information only after the relevant procedures for verifying the import or export declaration have been carried out and after the relevant available documentation has been verified.

      4 Requests

      4.1 The requesting Member must send requests to the recipient Member in written, paper or electronic form in an agreed WTO language or another language, indicating:  

      a) the content of the question, including, where appropriate and available, the serial number of the export declaration corresponding to the relevant import declaration;  

      b) the purpose for which the Member requests information or documents, as well as the names and contact information of the persons in respect of whom the request is being made, if known.;  

     c) if required by the recipient Member of the request, the verification confirmation15, if possible;  

      d) detailed information or documents that are requested;  

      (e) Information about the requesting authority;  

      (f) References to the provisions of the requesting Member's national legislation and legal system governing the collection, protection, use, disclosure, preservation and disposal of confidential information and personal data.  

      4.2 If the requesting Member is unable to comply with any of the requirements of paragraph 4.1, it must indicate this in its request.

     ________________________

      15 The confirmation may include substantial information about the audit conducted in accordance with paragraph 3. Such information is confidential and is subject to protection at a level determined by the Member conducting the audit.

      5 Protection and privacy

      5.1 The Requesting Member must, in accordance with paragraph 5.2.:

      (a) To keep all information or documents provided by the requesting Member strictly confidential and to ensure at least the same level of protection and confidentiality as is provided in accordance with the national legislation and legal system of the requesting Member, as specified in sub-paragraphs 6.1 (b) or (c);  

      b) provide information or documents only to the Customs authorities that are directly considering the relevant issue, and use the information or documents only for the purposes specified in the request, unless the requesting Member agrees otherwise in writing.;  

      c) not to disclose information or documents without the express written permission of the requesting Member;  

      d) not to use any unverified information or documents received from the requesting Member as a decisive factor for resolving doubts in any existing circumstances;  

      (e) Comply with any conditions specific to each individual case that are established by the requesting Member regarding the safety and disposal of confidential information or documents and personal data; and  

      f) upon request, inform the requesting Member of any decisions and actions taken on the matter as a result of the information or documents provided.  

      5.2 The requesting Member may not be able, in accordance with its national legislation and legal system, to comply with any of the sub-paragraphs of paragraph 5.1. In this case, the requesting Member should clarify this in its request.  

      5.3 The requesting Member must provide, in relation to any request and verification of information received in accordance with paragraph 4, at least the same level of protection and confidentiality provided by the recipient of the request in relation to its similar information.  

      6 Provision of information

      6.1 Subject to the provisions of this Article, the recipient Member of the request must promptly:  

      a) reply in writing in paper or electronic form;  

      (b) Provide certain information as specified in the import or export declaration, or the declaration, to the extent that it is available, together with a description of the level of protection and confidentiality required of the requesting Member;  

     c) upon request, provide certain information as indicated in the following documents, or documents submitted to confirm the import or export declaration, to the extent that it is available: invoice, packing list, certificate of origin or bill of lading, in the form in which they were submitted - paper or electronic, along with a description of the level of protection and confidentiality required from the requesting Member;

      d) confirm that the submitted documents are correct copies;  

      e) provide information or otherwise respond to the request, as far as possible, within 90 days from the date of the request.  

      6.2 The requesting Member may require, in accordance with its national legislation and legal system, a guarantee prior to the transmission of information that certain information will not be used as evidence in criminal investigations, judicial proceedings or proceedings unrelated to Customs matters without the express written permission of the requesting Member. If the requesting Member is unable to comply with these requirements, he must inform the requesting Member.  

      7 Postponement or refusal of a request  

      7.1 The requesting Member may delay or refuse, partially or completely, to provide information and must inform the requesting Member of the reasons for these actions if:  

      (a) This would be contrary to the public interest, as established in the national legislation and the legal system of the requesting Member;  

      (b) Its national legislation and legal system prohibit the disclosure of information. In this case, he must provide the requesting Member with a copy of the relevant provision.;  

      (c) Providing information would complicate law enforcement or otherwise affect ongoing administrative or judicial investigations, prosecutions or proceedings;  

      (d) The consent of the importer or exporter is required by its national legislation and legal system governing the collection, protection, use, disclosure, preservation and disposal of confidential information or personal data, and such consent has not been given; or  

      e) the request for information has been received after the expiration of the retention periods established by the legislation of the requesting Member.  

      7.2 In the cases specified in paragraphs 4.2, 5.2 or 6.2, the execution of such a request is at the discretion of the recipient Member of the request.  

      8 Reciprocity

     If the requesting Member believes that it would not have been able to respond to such a request if it had been made by the requesting Member, or if such Member has not yet applied this article, it should specify this fact in its request. The execution of such a request should be at the discretion of the recipient Member of the request.

      9 Administrative burden  

      9.1 The requesting Member must take into account the resource and cost costs that the requesting Member may incur in connection with responding to the request for information. The requesting Member must take into account the proportionality of his fiscal interests that he pursues with his request; the efforts that must be made by the requesting Member to provide information.  

      9.2 If the requesting Member receives an impossible number of requests for information or a request for information, the volume of which cannot be processed, from one or more requesting Member(s), and is unable to respond to these requests within a reasonable period of time, he may request one or more requesting Member(s) The Member(s) to identify priorities in order to reach agreement on a realistic response framework within their resources. In the absence of a mutually agreed approach, such requests should be carried out at the discretion of the requesting Member based on the priorities set by him.  

      10 Restrictions

     The recipient members of the request are not required to:

     a) change the format of their import or export declarations or procedures;

      (b) Request documents other than those filed with the import or export declaration, as defined in sub-paragraph 6.1 (c);  

      c) initiate requests for information;  

      d) to change the retention periods of such information;  

      e) to introduce paper document management where the electronic format has been introduced;  

      f) translate information;  

      (g) Verify the accuracy of the information; or  

     H) to provide information that would jeopardize the legitimate commercial interest of certain enterprises, private or public.

      11 Unauthorized use or disclosure  

      11.1 In the event of any violation of the terms of use or disclosure of information obtained in accordance with this article, the requesting Member who received the information must promptly communicate the details of such unauthorized use or disclosure to the requesting Member who provided such information, and:  

      a) take the necessary measures to correct the violation;  

      (b) Take the necessary measures to prevent any future violation; and  

      (c) Notify the requesting Member of the measures taken in accordance with sub-paragraphs (a) and (b).  

      11.2 The requesting Member may suspend its obligations to the requesting Member under this Article until the measures specified in paragraph 11.1 are taken.  

      12 Bilateral and regional agreements

12.1 Nothing in this Article shall prevent a Member from concluding or maintaining bilateral, multilateral or regional agreements on the provision or exchange of Customs information and data, including on a secure and expeditious basis, for example, on an automatic basis or in advance of the arrival of delivery.  

      12.2 Nothing in this Article shall be interpreted as modifying or affecting the rights or obligations of a Member under such bilateral, multilateral or regional agreements, or as regulating the exchange of Customs information and data under such other agreements.  

SECTION II PROVISIONS ON SPECIAL AND DIFFERENTIAL TREATMENT FOR DEVELOPING AND LEAST DEVELOPED COUNTRIES ARTICLE 13: GENERAL PRINCIPLES

      1. The provisions contained in Articles 1-12 of this Agreement shall be applied by developing and least developed Member countries 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 paragraph 33 of Annex E of the Hong Kong Ministerial Declaration (WT/MIN(05)/DEC).  

     2. Assistance and capacity-building support16 should be provided to assist developing and least developed Member countries in applying the provisions of this Agreement in accordance with their nature and content. The scope and timing of the application of the provisions of this Agreement are linked to the potential of developing and least developed Member countries. If a developing or least developed Member country continues to lack the necessary capacity, the application of the relevant provision(s) will not be required until the necessary capacity is available for implementation.  

      3. The least developed Member countries are required to make commitments only to the extent appropriate to their individual level of development, financial and trade needs, or their administrative and departmental capabilities.  

      4. These principles should be applied through the provisions set out in Section II.  

     ________________________

      16 For the purposes of this Agreement, "capacity-building assistance and support" may take the form of technical, financial and other mutually agreed assistance.

ARTICLE 14: CATEGORIES OF PROVISIONS

     There are three categories of provisions:

      (a) Category "A" contains provisions for which a developing country Member or a least developed country Member indicates that they will apply from the date of entry into force of this Agreement, or in the case of a least developed country Member, within one year from the date of entry into force, as set out in Article 15.  

      (b) Category "B" contains provisions for which a developing country Member or a least developed country Member indicates that they will apply from the date of expiry of the transition period after the entry into force of this Agreement, as set out in Article 16.  

      (c) Category "C" contains provisions for which a developing country Member or a least developed country Member indicates that they will apply from the date of expiry of the transition period after the entry into force of this Agreement and require obtaining the capacity to apply through assistance or support for capacity-building, as set out in Article 16.

      2. Each developing country and least developed country Member independently indicates on an individual basis the provisions that it includes in categories "A", "B" and "C".  

ARTICLE 15: NOTIFICATION AND APPLICATION OF CATEGORY "A"

     1. From the date of entry into force of this Agreement, each developing country Member fulfills obligations falling under category "A". These obligations, which are listed as category "A", become an integral part of this Agreement.

      2. A least developed country Member may notify the Committee of the provisions it designates as category "A" within one year from the date of entry into force of this Agreement. The obligations of each least developed country Member, which have been designated as category "A", become an integral part of this Agreement.  

ARTICLE 16: NOTIFICATION OF SPECIFIC DATES OF APPLICATION OF CATEGORY "B" AND CATEGORY "C"

      1. In respect of provisions that a developing country Member has not designated as category "A", the Member may defer application in accordance with the procedure set out in this article.  

     Category "B" of the developing Member country:

     a) From the date of entry into force of this Agreement, each developing country Member shall notify the Committee of the provisions that it designates as category "B", as well as of their respective expected dates of application.17  

     (b) No later than one year after the date of entry into force of this Agreement, each developing country Member shall notify the Committee of the final dates of application of the provisions it designates as category "B". If a developing country Member considers before the deadline that it needs additional time to notify the final dates, the Member may request the Committee to extend the time required for notification of the dates.

     Category "C" of the developing Member country:

     c) From the date of entry into force of this Agreement, each developing country Member shall notify the Committee of the provisions that it designates as category "C", as well as of the relevant expected dates of their application. For the purposes of transparency, notifications provided should include information on the assistance and capacity-building support required by a Member to apply the regulations.18  

      d) Within one year from the date of entry into force of this Agreement, developing country Members and relevant donor Members, taking into account existing arrangements, notifications submitted in accordance with paragraph 1 of Article 22, and information submitted in accordance with subparagraph (c), shall provide the Committee with information on remaining in force or agreements reached that needed to provide assistance and support for capacity building, In order to apply category "C".19 A participating developing country Member must immediately inform the Committee of such arrangements. The Committee should also invite non-Member donors to provide information on existing or reached agreements.  

     c) Within 18 months from the date of submission of the information referred to in subparagraph (d), donor Members and relevant developing country Members should inform the Committee of progress in providing assistance and support for capacity-building. Each developing Member country must simultaneously notify the list of final application dates.

      2. For those provisions that the least developed country Member has not designated as category "A", the least developed country Members may defer application in accordance with the procedure set out in this article.  

     Category "B" of the least developed Member country:

      (a) No later than one year after the date of entry into force of this Agreement, the least developed country Member shall notify the Committee of the provisions that it designates as category "B", as well as of the relevant expected dates of their application, taking into account maximum flexibility with respect to least developed country Members.  

      (b) No later than 2 years from the date of notification referred to in subparagraph (a), each least developed country Member shall notify the committee of the confirmation of the definition of the provisions, as well as the dates of application. If a least developed country Member considers before the deadline that it needs additional time to notify its final dates, the Member may request the Committee to extend the time required to inform about the dates.  

     Category "C" of least developed Countries:

      c) For the purposes of transparency and facilitating interaction with donors, one year after the entry into force of this Agreement, the least developed country Member shall notify the Committee of the provisions that it has designated as category "C", taking into account maximum flexibility with respect to least developed country Members.  

     (d) After one year from the date specified in subparagraph (c), least developed country Members should provide information on assistance and capacity-building support required for the application of the Agreement.20  

     e) Within 2 years from the date of notification in accordance with paragraph (d) above, each least developed country Member and the relevant Donor, taking into account the information received in accordance with subparagraph (d), shall provide the Committee with information on the ongoing and agreements reached that are necessary to provide assistance and support for capacity-building, which allows you to apply the "C" category.The 21 participating least developed country Members should immediately inform the Committee of such arrangements. The least developed Member country should simultaneously indicate the dates of implementation of the relevant category "C" provisions related to the assistance arrangements. The Committee should also invite non-Member Donors to provide information on existing or reached agreements.

     f) Within 18 months from the date of submission of the information referred to in subparagraph (e), donor Members and relevant least developed country Members should inform the Committee of progress in providing assistance and support for capacity-building. Each least developed Member country should send a list of final application dates at the same time.

3. Developing country Members and least developed country Members experiencing difficulties in determining the final dates of application within the time limits set out in paragraphs 1 and 2 due to lack of donor support or insufficient progress in providing assistance and support should inform the Committee as soon as possible before the deadline. The Member States agree to cooperate in order to assist in resolving such difficulties, taking into account individual circumstances, as well as individual problems faced by the Member State. If necessary, the Committee should take measures to resolve the difficulties, including, if necessary, extending the deadline for the Member country to determine the final dates.  

      4. Three months before the deadline set out in paragraphs 1 (b) or (e) or, in the case of least developed Countries, in paragraphs 2 (b) or (f), the Secretariat shall notify the Member country that it has not determined the final date for the application of the provisions it specifies "B" and "C" as categories. If a Member country does not comply with paragraph 3 or, in the case of developing countries, paragraph 1 (B) or, in the case of least developed countries, paragraph 2 (b), upon request for an extension and has not determined the final dates, the Member country must ensure compliance with the provision within one year from The expiration date specified in paragraph 1 (b) or (e), or, in the case of least developed countries, in paragraph 2 (B) or (f), or extended in accordance with paragraph 3.  

      5. No later than 60 days after notification of the final dates of application of category "B" and category "C", in accordance with paragraphs 1, 2, or 3, the Committee should take into account the annexes containing the final dates of application of category "B" and category "C" of each Member country, including the dates, established in paragraph 4. by including these annexes in this Agreement as an integral part of it.  

     ________________________

      17 Notifications received may also include any other information that the notifying Member deems necessary. Members are encouraged to provide information about the national authority or organization responsible for the application.

      18 Members may also include information on national trade facilitation plans or projects, the national authority or organization responsible for the application, as well as donors with whom the Member may have arrangements for assistance.  

      19 Such arrangements should be on mutually agreed terms, both on a bilateral basis and with the involvement of relevant international organizations, in accordance with paragraph 3 of article 21.

      20 Member countries may also include information on national trade facilitation plans or projects, the national authority or organizations responsible for the application, as well as donors with whom the Member may have arrangements for assistance.

      21 Such arrangements should be on mutually agreed terms, both on a bilateral basis and with the involvement of relevant international organizations, in accordance with paragraph 3 of article 21.

ARTICLE 17: EARLY NOTIFICATION MECHANISM: EXTENSION OF THE DATES OF IMPLEMENTATION OF THE PROVISIONS OF CATEGORIES "B" AND "C"

     1.

      (a) A developing Member country or a least developed Member country experiencing difficulties in applying a provision specified as category "B" or category "C" within the time limit set out in paragraph 1 (b) or (e) of Article 16, or, in the case of least developed Member countries, in Article 16, paragraph 2 (b) or (f), must notify the Committee accordingly. Developing countries must notify the Committee no later than 120 days before the deadline for implementation. Least developed countries should notify the Committee no later than 90 days before the deadline for implementation.

     b) The notification sent to the Committee should contain a new date before which it is planned for a developing country Member or a least developed country Member to apply the relevant provision. The notification should also contain the reasons for the probable delay in the application. Such reasons may include the need for assistance that was not previously required or additional capacity-building assistance.

      2. If the request of a developing Member country for an extension of the execution period does not exceed 18 months, and the request of a least developed Member country for an extension of the execution period does not exceed 3 years, the requesting Member country is entitled to an additional period without any action by the Committee.  

      3. If a developing country Member or a least developed country Member considers that it requires a first extension of the period specified in paragraph 2, or a second or subsequent extension, it shall submit to the Committee an extension request containing the information provided in paragraph 1 (b), not exceeding 120 days for developing countries., as well as 90 days for least developed countries until the expiration of the initial final implementation date or the already extended date.  

      4. The Committee should carefully consider the extension request, taking into account the special circumstances of the requesting Member country. These circumstances may include difficulties and delays in obtaining assistance.  

ARTICLE 18: IMPLEMENTATION OF CATEGORY "B" AND CATEGORY "C"

      1. In accordance with paragraph 2 of Article 13, if a developing Member country or a least developed Member country that has followed the procedures set out in paragraph 1 or 2 of Article 16 and in Article 17, and if the requested extension has not been granted, or unforeseen circumstances have arisen in the developing Member country or the least developed Member country that prevented the extension from being granted in accordance with article 17, assesses that it still lacks the capacity to apply the category "C" provision, This member country should inform the Committee about the impossibility of implementing the relevant provision.  

      2. The Trade Promotion Committee must immediately appoint an expert group, in any case, no later than 60 days after receiving notification from a developing Member country or a least developed Member country. The expert group will review the request and provide recommendations to the Committee within 120 days of its appointment.  

      3. The Expert group should consist of 5 independent, highly qualified experts in the field of trade facilitation, assistance and capacity-building support. The expert group should include a balanced number of citizens from developing and developed member countries. If a least developed Member country is involved in the issue, the expert group should include at least one representative of that country. If the Committee cannot agree on the composition of the expert group within 20 days of its formation, the Director General, following consultations with the Chairman of the Committee, must determine the composition of the expert group in accordance with the terms of this paragraph.  

      4. The Expert Group should consider the Member country's own assessment of the lack of capacity and make recommendations to the Trade Promotion Committee. The Committee reviewing the recommendations of the expert group on the least developed country of a Member should, if necessary, take measures to achieve sustainable implementation potential.  

      5. The Member State should not participate in resolving the issue in accordance with the Agreement on the rules and procedures Governing Dispute Resolution from the moment the Committee is notified of the impossibility of implementing the relevant provision until the first meeting of the Committee after receiving recommendations from the expert group. At this meeting, the Committee should consider the recommendations of the expert group. For least developed Member countries, the procedures agreed upon for Dispute Resolution shall not apply to the relevant provision from the date on which the Committee is notified of the impossibility of implementing the provision until the date on which the Committee decides on the matter or within 24 months from the date of the first meeting of the Committee referred to above, whichever is these events will come sooner.  

     6. If a least developed country Member loses its ability to apply category "C" obligations, it should inform the Committee accordingly and follow the procedures set out in this article.

ARTICLE 19: MOVEMENT BETWEEN CATEGORIES "B" AND "C"

      1. Developing country Members and least developed country Members who have identified provisions in categories "B" and "C" may move provisions between these categories by notifying the Committee. If a Member country contemplates moving a position from category "B" to category "C", such Member country should provide information on the assistance and support needed for capacity-building.  

      2. If additional time is required for the application of the provision as a result of its transfer from category "B" to category "C", the Member State may:  

      (a) Use the provisions of article 17, including the possibility of automatic renewal, or  

      (b) Request a review by the Committee of the Member country's request for additional time to implement the provision, as well as, if necessary, for assistance and support in capacity-building, including the possibility of review and recommendations from expert groups in accordance with Article 18, or  

      (c) In the case of least developed country Members, a new application date of more than 5 years from the date of the original date for category B will require the approval of the Committee. In addition, least developed country Members still have the option to invoke Article 17. It is assumed that assistance and capacity-building support is required for a least developed Member country taking advantage of the opportunity to relocate.  

ARTICLE 20: GRACE PERIOD FOR THE APPLICATION OF THE AGREEMENT ON RULES AND PROCEDURES GOVERNING DISPUTE RESOLUTION

      1. For a period of 2 years from the date of entry into force of this Agreement, the provisions of Articles XXII and XXIII of the GATT 1994, developed and applied in accordance with the Agreement on Rules and Procedures Governing Dispute Resolution, shall not apply to the settlement of disputes against a developing country Member in respect of any provision designated by such country in category "A".  

     2. For a period of 6 years from the date of entry into force of this Agreement, the provisions of Articles XXII and XXIII of the GATT 1994, developed and applied in accordance with the Agreement on Rules and Procedures Governing Dispute Resolution, shall not apply to the settlement of disputes against a least developed country Member in respect of a provision defined in category "A".

      3. For 8 years from the date of application by the least developed Member of the provisions classified as "B" and "C", the provisions of Articles XXII and XXIII of the GATT 1994, developed and applied in accordance with the Agreement on Rules and Procedures Governing Dispute Resolution, shall not apply to the settlement of disputes against the least developed Member country in regarding these provisions.  

      4. Notwithstanding the grace period for the application of the Agreement on Rules and Procedures Governing Dispute Resolution, prior to a request for consultations in accordance with Article XXII or XXIII, as well as at all stages of dispute resolution in respect of a least developed country measure, a Member country should pay serious attention to the special situation of least developed country Members. In this regard, Member countries should exercise due restraint in resolving issues in accordance with the Agreement on Rules and Procedures Governing Dispute Resolution involving the Least Developed Member Countries.  

      5. Each Member country shall, upon request, within the grace period allowed in accordance with this article, provide an adequate opportunity to other Member countries to discuss the issue related to the application of this Agreement.  

ARTICLE 21: PROVISION OF ASSISTANCE FOR CAPACITY-BUILDING

      1. Donor Members agree to simplify the procedure for providing assistance and capacity-building support to developing Member countries and least developed Member countries on mutually agreed terms, both on a bilateral basis and with the involvement of relevant international organizations. The purpose is to assist developing Member countries and least developed Member countries in applying the provisions of Section I of this Agreement.  

      2. Taking into account the special needs of the least developed member countries, they are provided with special assistance and support to build sustainable capacity to meet commitments. Through development cooperation mechanisms, combined with the principles of technical support and capacity-building set out in paragraph 3, development partners should strive to provide assistance and support in this area without undermining existing development priorities.  

      3. Member countries should make efforts to apply the following principles to provide assistance and capacity-building support for the implementation of this Agreement:  

      (a) Take into account the overall development vision of recipient countries and regions, as well as relevant reforms and technical assistance programmes, as appropriate;  

      (b) Include, as appropriate, actions to respond to regional and sub-regional challenges, as well as promote regional and sub-regional integration;  

      (c) Ensure that relevant private sector actions to reform trade facilitation are integrated into aid actions;  

      (d) To promote coordination between Member countries and other organizations, as well as among Member countries and other organizations, including regional economic communities, which will help maximize the effectiveness of this assistance. For this purpose:  

     (i) Coordination, primarily in the country or region where assistance is provided, between Member countries and donors, among bilateral and multilateral donors, should aim to prevent overlap and simultaneous use of assistance programmes, as well as inconsistency in reform actions, through close coordination of technical assistance and capacity-building interventions;

      (ii) In the case of least developed countries, an improved integrated concept should be part of this coordination process, and  

     (iii) Member countries should also encourage internal coordination between trade and development representatives, both in their capitals and in Geneva, on the implementation of the Agreement and the provision of technical assistance.

     (e) Promote the use of existing national and regional coordination opportunities, such as round tables and advisory groups for the coordination and monitoring of the implementation of the Agreement, and

     (f) To facilitate the provision of capacity-building by developing Member countries to other developing and least developed Member countries and, where possible, to consider supporting such actions.

      4. The Committee should hold at least one session per year to:  

      (a) Discussing problems with the application of the provisions or parts of the provisions;  

      (b) Reviewing progress in the provision of technical assistance and capacity-building to support the implementation of the Agreement, including developing or least developed country Members who have not received adequate technical assistance and capacity-building;  

      (c) Exchange of experience and information on ongoing assistance and implementation programmes, including challenges and their successful solutions;  

      (d) Reviewing donor notifications as specified in article 22, and  

      (e) Reviewing the application of paragraph 2.  

ARTICLE 22: INFORMATION ON ASSISTANCE, INFORMATION PROVIDED TO THE COMMITTEE

      1. In order to ensure transparency for developing and least developed country Members regarding the provision of assistance and support for the application of Section I, each Donor Member assisting developing Country Members and least developed country Members in the application of this Agreement shall provide the Committee, upon entry into force of this Agreement and annually thereafter, with the following information on assistance and support for capacity building, which it has provided in the previous 12 months, as well as, if available, which it intends to provide in the next 12 months22:  

      (a) Description of assistance and support for capacity-building;  

      b) the status and volume of future allocated/provided support;  

      (c) The procedure for providing assistance and support;  

      d) The beneficiary member or, if necessary, the region;  

      e) the implementing body in the Member providing assistance and support.  

     The information must be provided in the format specified in Appendix 1. In the case of members of the Organization for Economic Cooperation and Development (hereinafter referred to in this Agreement as the "OECD"), the information provided may be based on relevant information from the OECD creditor notification system. Developing Member countries that declare that they can provide assistance and support for capacity-building should provide the above information.

      2 Donor members who provide assistance to developing Member countries and least developed Member countries should inform the Committee:  

      (a) The contact points of their authorities responsible for providing assistance and support for capacity-building in connection with the application of the provisions of Section I of this Agreement, including, where possible, information on contact points in the country or region where assistance and support is provided, and

      (b) The procedure and mechanisms for requesting assistance and support for capacity-building.  

     Developing Member Countries that declare that they can provide assistance and support are encouraged to provide the above information.

      3. Developing country Members and least developed country Members intending to benefit from trade facilitation assistance and capacity-building support should provide the Committee with information on the contact point(s) of the bodies responsible for coordinating and prioritizing such assistance and support.  

      4. Members may provide the information referred to in paragraphs 2 and 3 via Internet links and should update the information as necessary. The Secretariat should publish this information.  

      5. The Committee should invite international and regional organizations (such as the International Monetary Fund, the OECD, the United Nations Conference on Trade and Development, the World Trade Organization, the United Nations Regional Commissions, the World Bank or their subsidiary bodies, as well as regional development banks) and other cooperation organizations to provide the information specified in paragraphs 1, 2 and 4.  

     ________________________

      22 The information provided will reflect the demand-based nature of the provision of assistance and support for capacity-building.

SECTION III INSTITUTIONAL ARRANGEMENTS AND FINAL PROVISIONS ARTICLE 23: INSTITUTIONAL ARRANGEMENTS

      1 Committee on Trade Facilitation

     1.1 The Trade Facilitation Committee is hereby established.

1.2 The Committee is open to all Members and elects its Chairman. The Committee shall be convened as necessary and as provided for in the relevant provisions of this Agreement, but at least once a year, in order to provide Members with the opportunity to consult on any issues related to the operation of this Agreement or the implementation of its objectives. The Committee shall perform the duties assigned to it under this Agreement or by the Members. The Committee approves its rules of procedure.  

      1.3 The Committee may establish the necessary subsidiary bodies. All these bodies are accountable to the Committee.  

      1.4 The Committee approves procedures for Members to share relevant information and best practices, as appropriate.  

      1.5 The Committee maintains close contacts with other international organizations in the field of trade facilitation, such as the WCO, in order to obtain the best possible recommendations for the application and implementation of this Agreement and to avoid duplication of actions. For this purpose, the Committee may propose to representatives of such organizations or their subsidiary bodies:  

      (a) To participate in the meetings of the Committee; and  

      (b) To discuss specific issues related to the application of this Agreement.  

      1.6 The Committee shall review the operation and application of this Agreement 4 years after its entry into force and periodically thereafter.  

      1.7 Members are encouraged to submit issues related to the application and operation of this Agreement for discussion by the Committee.  

      1.8 The Committee should encourage and facilitate ad hoc discussions among Members on specific issues of this Agreement in order to reach a mutually acceptable solution promptly.  

      2 National Committee for Trade Facilitation

     Each Member shall establish and/or maintain a national trade facilitation committee or define an existing mechanism to facilitate the coordination and application of the provisions of this Agreement.

ARTICLE 24: FINAL PROVISIONS

      1. For the purposes of this Agreement, the term Member includes the competent office of such Member.  

      2. All provisions of this Agreement are binding on all Members.  

      3. Members shall apply this Agreement from the date of its entry into force. Developing country Members and least developed country Members who choose to use the provisions of Section II shall apply this Agreement in accordance with Section II.  

      4. A Member that accepts this Agreement after its entry into force will apply obligations of categories "B" and "C", counting down the corresponding periods from the date of entry into force of this Agreement.  

      5. Members of the customs union or a regional economic arrangement may adopt regional approaches to facilitate the implementation of their obligations under this Agreement, including through the establishment and use of regional bodies.  

      6. Despite the General Explanatory Note to Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization, nothing in this Agreement may be interpreted as reducing the obligations of Members under the GATT 1994. In addition, nothing in this Agreement may be interpreted as reducing 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 exclusions23 under GATT 1994 should apply to the provisions of this Agreement. Waivers applicable to the GATT 1994 or any part thereof granted in accordance with Articles 1X:3 and 1X: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 the GATT 1994, developed and applied within the framework of the Dispute Settlement Agreement, shall apply to consultations and dispute settlement under this Agreement, except in cases specifically provided for in this Agreement.  

      9. Reservations regarding any of the provisions of this Agreement are not allowed without the consent of the other Members.  

      10. The category "A" obligations of developing Member countries and least developed Member countries attached to this Agreement in accordance with paragraphs 1 and 2 of Article 15 are an integral part of this Agreement.  

      11. The obligations of categories "B" and "C" of developing Member countries and least developed Member countries, taken into account by the Committee and attached to this Agreement in accordance with paragraph 5 of Article 16, are an integral part of this Agreement.  

     ________________________

      23include Articles V:7 and X:1 of GATT 1994 and an additional footnote to Article VIII of GATT 1994.

ANNEX 1: NOTIFICATION FORM IN ACCORDANCE WITH PARAGRAPH 1 OF ARTICLE 22

     The donor member:

     The period covered by the notification:

Description of technical and financial assistance and resource support for capacity building

Status and amount of future allocated/provided support

Beneficiary country/region (if necessary)

The executive body of the Member providing assistance

The procedure for providing assistance

     The Protocol on Accession includes the Marrakesh WTO Agreement and 18 binding agreements to it, the Report of the Working Group on Kazakhstan's accession to the WTO, as well as a package of obligations of the Republic of Kazakhstan on access to markets for services and goods.:

      - General Agreement on Tariffs and Trade (GATT 1947);

      - General Agreement on Tariffs and Trade of 1994;

      - Agreement on Agriculture;

      - Agreement on the Application of Sanitary and Phytosanitary Measures;

      - Agreement on Technical Barriers to Trade;

      - Agreement on Trade-related Investment Measures;

      - Agreement on pre-shipment inspection;

      - Agreement on the rules of origin;

      - Agreement on import licensing procedures;

      - Agreement on Subsidies and Countervailing Measures;

      - Agreement on special protective measures;

      - Appendix 1B. General Agreement on Trade in Services;

      - Appendix 1C. Agreement on Trade-Related Aspects of Intellectual Property Rights.

      - Annex 2 Agreement on rules and procedures governing dispute resolution;

      - Annex 3 Trade Policy Review Mechanism;

      - Report of the Working Group on the Accession of the Republic of Kazakhstan;

      - A list of specific service obligations

      - A list of concessions and obligations on goods.

President    

Republic of Kazakhstan     

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