This report builds on the principles of the APEC Sub-Committee on Customs Procedures (SCCP) in trade facilitation and simplification of customs procedures, and presents a range of trade facilitation best practices implemented by customs administrations during the COVID-19 pandemic. The study includes a toolkit that provides a comprehensive set of best practices that can be adopted by customs administrations to facilitate trade and expedite cargo during a global crisis. In addition, the toolkit aims to ensure that the strength and learning of one economy may translate into best practices for the region as a whole. Through these measures, customs administrations can effectively work towards mitigating trade disruptions.