AN EXPLORATION OF THE NEED FOR AND COST OF SELECTED TRADE FACILITATION MEASURES IN ASIA AND THE PACIFIC IN THE CONTEXT OF THE WTO NEGOTIATIONS

Synthesis report

Table II.3. (continued)

Source: ARTNeT Working Papers No. 4, 5, 8, 9 and 10; www.artnetontrade.org

8. Fees and charges connected with importation and exportation

GATT Article VIII requires that “All fees and charges of whatever character (other
than import and export duties and other than taxes within the purview ofArticle III) imposed
by contracting parties on or in connection with importation or exportation shall be limited in
amount to the approximate cost of services rendered and shall not represent an indirect
protection to domestic products or a taxation of imports or exports for fiscal purposes.”
While countries may be in broad compliance with this requirement (see table II.4),
a detailed assessment is difficult to conduct given the wide number of fees charged by
various agencies and organizations in connection with importation and exportation (e.g., in
China or Nepal), not to mention the difficulties associated with estimating the cost of
services provided.

Some of the countries appear to be charging ad-valorem fees (i.e., fees that are
proportional to the value of the shipment or invoice), which rises some questions since fee
amounts should be linked to cost of services rendered rather than cost of goods imported
or exported. That said, the country studies suggest that, while some of the official fees
may sometime be excessive, the problem lies more in traders being charged ad-hoc illegal
additional fees in practice.

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