The ATP Handbook comprises the ATP Agreement itself and its Annexes with comments added where appropriate for clarification or additional explanation of the text. Comments contained in the ATP Handbook are not legally binding for Contracting Parties of the ATP. They are, however, important for the interpretation, harmonization and application of the Agreement as they reflect the opinion of the Working Party on the Transport of Perishable Foodstuffs of the Inland Transport Committee of the Economic Commission for Europe (UNECE).