xii
The fact that customs valuation, along with sanitary and phytosanitary measures
(SPS) and technical barriers to trade (TBT), rank as the most problematic issue(s) in all
countries studied, especially some years after the WTO Customs Valuation Agreement
and of the SPS and TBT Agreements have been implemented, is an important signal to
the Geneva negotiators of the discrepancies that may emerge between an agreement and
its implementation in the area of trade facilitation. As such, it may be better to be less
ambitious in the number of TFMs to be implemented, but more detailed in defining how
compliance will be monitored and, importantly for LDCs, what technical assistance will be
provided.
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