Page 230 - Regional Comprehensive Economic Partnership (RCEP)

hours when possible, after the arrival of the goods and
submission of the information required for release;

(e) endeavouring to apply the treatment in subparagraphs (a)
through (d) to shipments of any weight or value recognising
that a Party is permitted to require additional entry
procedures, including declarations and supporting
documentation and payment of duties and taxes, and to
limit such treatment based on the type of good, provided
that the treatment is not limited to low value goods such as
documents; and

(f) providing, to the extent possible, for a de minimis shipment
value or dutiable amount for which customs duties and
taxes will not be collected, aside from certain prescribed
goods. Internal taxes, such as value added taxes and
excise taxes, applied to imports consistently with Article III
of GATT 1994, shall not be subject to this provision.

2. Nothing in paragraph 1 shall affect the right of a Party to examine,
detain, seize, confiscate or refuse the entry of goods, or to carry
out post-clearance audits, including in connection with the use of
risk management systems. Further, nothing in paragraph 1 shall
prevent a Party from requiring, as a condition for release, the
submission of additional information and the fulfilment of non-
automatic licensing requirements.

Article 4.16: Post-clearance Audit

1. With a view to expediting the release of goods, each Party shall
adopt or maintain post-clearance audit to ensure compliance with
its customs and other related laws and regulations.

2. Each Party shall select a person or a consignment for post-
clearance audit in a risk-based manner, which may include
appropriate selectivity criteria. Each Party shall conduct post-
clearance audits in a transparent manner. Where the person is
involved in the audit process and conclusive results have been
achieved, the Party shall, without delay, notify the person whose
record was audited of the:

(a) results;

(b) reasons for the results; and

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