Page 225 - Regional Comprehensive Economic Partnership (RCEP)

facts and circumstances, on which the ruling is based remain a Party to release a good if its requirements for release have not
unchanged. Subject to paragraph 8, an advance ruling shall been met.
remain valid for at least three years.
2. Pursuant to paragraph 1, each Party shall adopt or maintain
8. Where a Party revokes, modifies, or invalidates an advance procedures that allow goods to be cleared from customs within a
ruling, it shall promptly provide written notice to the applicant period no longer than that required to ensure compliance with its
setting out the relevant facts and the basis for its decision, where: customs laws and regulations and, to the extent possible, within
48 hours of the arrival of goods and lodgement of all the
(a) there is a change in its laws, regulations, or administrative necessary information for customs clearance.
rules;
3. If any goods are selected for further examination, such an
(b) incorrect information was provided or relevant information examination shall be limited to what is reasonable and necessary,
was withheld; and undertaken and completed without undue delay.

(c) there is a change in a material fact or circumstances on 4. Each Party shall adopt or maintain procedures allowing the
which the advance ruling was based; or release of goods, prior to the final determination of customs
duties, taxes, fees, and charges if such determination is not done
(d) the advance ruling was in error. prior to, or upon arrival or as rapidly as possible after arrival and
provided that all other regulatory requirements have been met.
9. Where a Party revokes, modifies, or invalidates an advance ruling As a condition for such release, a Party may require a guarantee
with retroactive effect, it may only do so where the ruling was in accordance with its laws and regulations that does not exceed
based on incomplete, incorrect, false, or misleading information. the amount the Party requires to ensure payment of customs
duties, taxes, fees, and charges ultimately due for the goods
10. An advance ruling issued by a Party shall be binding on that Party covered by the guarantee.
in respect of the applicant that sought it.
5. Nothing in this Article shall affect the right of a Party to examine,
11. Each Party shall publish, at a minimum: detain, seize or confiscate or deal with the goods in any manner
consistent with its laws and regulations.
(a) the requirements for an application for an advance ruling,
including the information to be provided and the format; 6. With a view to preventing avoidable loss or deterioration of
perishable goods, and provided that all regulatory requirements
(b) the time period by which it will issue an advance ruling; and have been met, each Party shall provide for the release of
perishable goods from customs control:
(c) the length of time for which an advance ruling is valid.
(a) under normal circumstances in the shortest possible time,
12. Each Party may make publicly available any information on and to the extent possible in less than six hours after the
advance rulings which it considers to be of significant interest to arrival of the goods and submission of the information
other interested parties, taking into account the need to protect required for release; and
commercially confidential information.
(b) in exceptional circumstances where it would be appropriate
to do so, outside the business hours of its customs
Article 4.11: Release of Goods authority.

1. Each Party shall adopt or maintain simplified customs procedures 7. Each Party shall give appropriate priority to perishable goods
for the efficient release of goods in order to facilitate trade among when scheduling any examinations that may be required.
the Parties. For greater certainty, this paragraph shall not require

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