This Question covers the work of the Regional Tariff Groups. Although they are part of Study Group 3’s work programme, these regional groups are free to organize their own work and undertake studies appropriate to their region. However, in doing so, some coordination may be beneficial in order to exchange experience between regions, and to ensure that the results achieved by the Regional Tariff Groups are consistent with the general approaches that are being developed in Study Group 3.

With the recognition of the importance of aligning the basic components of tariffs for international accounting purposes based on costs and on common costing methodologies, Study Group 3 should continue to carry out studies on a regional basis for the development of cost models.

In view of different environments in various regions, studies under Questions 1/3, 2/3, 4/3, 6/3, 9/3 and 10/3 on a global basis should be supplemented by studies on the regional aspects of the issues concerned.

The regional Tariff Groups can make input into Study Group 3 of their findings.

The studies are to be carried out on a regional basis by the regional groups set up within Study Group 3 to deal with international tariff and accounting principles, namely:​​​

• ​​Study Group 3 Regional Group for Africa (SG3RG-AFR);
• Study Group 3 Regional Group for Latin America and the Caribbean (SG3RG-LAC);
  
• Study Group 3 Regional Group for Asia and Oceania (SG3RG-AO);
  
• Study Group 3 Regional Group for Europe and Mediterranean Basin (SG3RG-EURM)*;
  
• Study Group 3 Regional Group for Arab Region (SG3RG-ARB);
  
• Study Group 3 Regional Group for Eastern Europe, Central Asia and Transcaucasia (SG3RG-EECAT)
  

​Results of the studies should be developed in the form of new or revised D.300R to D.600R-series Recommendations, as well as regional inputs (reports and liaison statements) to the studies of Questions 1 through 10, as appropriate. In studying this Question, special explicit consideration should be given to the needs of developing countries.

In this context, the following topics should be included, in addition of course to the topics listed under Questions 1 through 10: