Agreements on targets and guiding principles can continue to be set out in joint declarations, such as the 1991 Seoul APEC Declaration and the 1994 Bogor Declaration. As APEC is a voluntary association of economies, such declarations will not be legal texts, but expressions of strong political commitment by APEC governments. The second phase will be to approach each agreed target (for example the dismantling of tariff barriers) by a process of co-ordinated, or concerted, unilateral decision-making, with each Asia Pacific government enacting the domestic regulations or legislation required for progress in line with agreed guiding principles. To maximum extent, APEC governments will be encouraged to commit themselves to comparable programmes of unitatcral reform. Where possible, all participants will be encouraged to undertake simultaneous, or collective, actions. Collective action would be particularly helpful in examples such as the mutual recognition of standards where the gains will be maximized of all, rather than just a few , government implementing the same (though formally unilateral) decisions on mutual recognition at the same time.