The Working Articles: Films, Fees, Marks and Publication, Articles IV and VII to X

In one line

Four short articles govern the paperwork of a border crossing: what may be charged for it, how goods must be marked, what must be published, and how it must be administered.

In exam wording: Articles VIII, IX and X of GATT 1994 discipline fees and formalities connected with importation and exportation, marks of origin, and the publication and administration of trade regulations, and Article IV makes a special provision for cinematograph films.

Why these articles matter more than their length suggests

Because the cost of a border crossing is often larger than the tariff. When average industrial tariffs are under five per cent, a week's delay, an arbitrary fee and an unpublished rule are worth more to a protectionist than a duty.

And because they are the parent of the Trade Facilitation Agreement. The TFA, in force 22 February 2017, is in substance Articles V, VIII and X written out at length, and a question about trade facilitation is answered badly without them.

Article VIII: fees and formalities

Article VIII:1(a) requires all fees and charges of whatever character, other than import and export duties and other than internal taxes within Article III, imposed on or in connection with importation or exportation, to be limited in amount to the approximate cost of services rendered and not to represent an indirect protection to domestic products or a taxation of imports or exports for fiscal purposes.

Article VIII:1(b) and (c) record the recognised need to reduce the number and diversity of such fees and charges, and to minimise the incidence and complexity of import and export formalities and to decrease and simplify documentation requirements.

Article VIII:3 provides that no member shall impose substantial penalties for minor breaches of customs regulations or procedural requirements, and in particular that a penalty for an omission or mistake in customs documentation which is easily rectifiable and obviously made without fraudulent intent or gross negligence shall be no greater than necessary to serve merely as a warning.

Article VIII:4 lists what the article covers: consular transactions, quantitative restrictions, licensing, exchange control, statistical services, documents and certification, analysis and inspection, and quarantine, sanitation and fumigation.

Article IX: marks of origin

Members must accord to the products of other members treatment no less favourable than that accorded to like products of any third country in respect of marking requirements, which is an MFN rule inside a technical article.

And they must minimise the difficulties and inconveniences marking requirements cause, having regard to the need to protect consumers against fraudulent or misleading indications. Article IX:5 provides that a member shall not require a mark of origin to be applied so as to cause serious damage to the products, materially to reduce their value or unreasonably to increase their cost.