Section II of the agreement contains innovative special and differentiated treatment provisions that link implementation by developing countries and LDCs to the acquisition of the ability to implement the agreement for the first time in WTO history (see box). In the two years since it came into force, 141 out of 164 countries have ratified the agreement, representing 86% of WTO membership (the TFA being applied on the basis of the most favoured nations). 12 of the other 22 countries are LDCs. Nine countries have not ratified the TFA and have not communicated the commitments of Categories A, B and C. This means that the level of development can have a direct impact on the complexity of legal systems and on countries` ability to assess what they have to do, prompting donors and development partners to assist in legal processes. Work on the Trade Facilitation Agreement continued after the Singapore Summit.  The main objective of these discussions was to gain a first understanding of the scope of the agreement. The definition of a clearly defined role for the WTO has become a priority. The role of the WTO has been relatively broad. The first proposal stated that the WTO would have jurisdiction over payments, insurance and other financial requirements in the area of international trade.  In the late 1990s, efforts by a number of countries to make WTO rules binding and unassponed provoked a response to narrow the scope and focus on some aspects of the GATT. The two main products of interest were GATT Articles VIII and X.
 The 2015 World Trade Report provides an overview of the different definitions of trade facilitation between universities and international organizations and contrasts them with the scope of the WTO Trade Facilitation Agreement reached in December 2013.  The WTO TFA has become a new basis for trade facilitation and many countries are working to implement measures beyond the measures outlined in this agreement to maintain a competitive advantage in global markets.  In particular, most countries have focused their trade facilitation efforts on the establishment of individual electronic windows and other paperless trading systems to further reduce trade costs.  The concept of trade facilitation is sometimes extended to a broader agenda in the area of economic development and trade, which includes: improving transport infrastructure, eliminating corruption in government, modernizing customs administration, removing other non-tariff barriers, marketing and export promotion.