CONTENTS • Introduction ; • Defining Trade Facilitation ; o Different Approaches ; o The WTO'S Approach ; • Need and Importance of Trade Facilitation ; • The Genesis and Development of Trade Facilitation ; o The General History ; o The Seatle Ministerial Declaration; o The Observations of CTG ; o Role of Interactional Organizations ; • The WCO ; • The UNCTAD ; • Trade Facilitation and Development. ; o Special and Differential Treatment; o S&DT under other WTO Agreements ; o Annex D of the July Package on S&DT ; • WTO Rules on Trade Facilitation ; o Articles V, VIII and X of the GATT ; • NEP ; • Administration of Trade Regulations ; • Fees and Charges ; • Border Agency Coordination ; • Simplification and Harmonisation ; o The Debate over Necessity and Viability of Binding Rules ; • Taxation Aspects of Trade Facilitation ; o Advance ruling; o Appeals ; o Measures Taken in India; • Customs ; • Transparency and Predictability ; • Electronic Facilities ; • Conclusion ; • Bibliography ; • Annexures.