Division 3.5 Customs, trade facilitation, anti-fraud measures and financial responsibility

Negotiations shall aim at simplifying all requirements and procedures related to imports and exports, in particular with regard to customs processes, import licensing, customs valuation, transit rules and pre-shipment inspection, drawing on the highest international standards and in conformity with the provisions of the WTO Trade Facilitation Agreement. EPAs will include a Protocol on mutual administrative assistance in customs matters. They will also include an anti-fraud clause to prevent the abuse of tariff preferences.