工作文件是达成基本共识的几个国家在会议进程中共同撰写的文件。它的内容包括针对所讨论议题的基本立场以及解决问题的建议与措施。

        简而言之，工作文件就是代表们在会议过程中通过游说与磋商所达成的基本共识的书面表达。工作文件没有固定格式，它可以分条列出，也可以用图表等形式表达，以下为工作文件的写作范例：

Bolivia, Peru, and Ecuador believe that a GSP should be set up so that lesser-Developed Countries (LDCs) receive preferential treatment from Developed Countries (DCs). To that end we propose:

1. Each DC reduces their tariffs to the lowest level possible. This level will be determined by the below created subcommittee,

2. Bilateral trade agreements should be pursued for further reductions in tariffs.

3. Trade preferences should be granted in the following areas: Agriculture, Manufactures, Semi-manufactures, Raw materials.

4. Decisions on product coverage by preference giving nations must be made in consultation with the affected LDC. Annual re-evaluation of coverage shall take place with the LDC with disputed going to the below-created subcommittee.