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This Guide covers the wide-ranging legal issues that are related to the development and operation of a Single Window and, to a certain degree, some of the important electronic commerce legal concepts and approaches applicable to the single window environment. It is intended to give policymakers a broad understanding of the key considerations that should be addressed in effectively establishing the legal infrastructure for a SW. The Guide is not specifically aimed to be a resource strictly for lawyers but rather to those who are expected to drive the successful development of single window and paperless trade initiatives in their countries. Many of the legal issues discussed in this Guide are generic to the legal infrastructure for both single window development and cross-border (or international) single window transactions as there can be substantial overlap between them. Therefore, as part of enabling the single window in national law, the Guide stresses the need for countries to adopt international legal standards to ensure as far as possible that the single window is interoperable, from a legal perspective, with other natioal and regional single window facilities.