Page 231 - Regional Comprehensive Economic Partnership (RCEP)

hours when possible, after the arrival of the goods and (c) person’s rights and obligations.
submission of the information required for release;
3. The Parties acknowledge that the information obtained in post-
(e) endeavouring to apply the treatment in subparagraphs (a) clearance audit may be used in further administrative or judicial
through (d) to shipments of any weight or value recognising proceedings.
that a Party is permitted to require additional entry
procedures, including declarations and supporting 4. Each Party shall, wherever practicable, use the result of post-
documentation and payment of duties and taxes, and to clearance audit in applying risk management.
limit such treatment based on the type of good, provided
that the treatment is not limited to low value goods such as
documents; and Article 4.17: Time Release Studies

(f) providing, to the extent possible, for a de minimis shipment 1. Each Party is encouraged to measure the time required for the
value or dutiable amount for which customs duties and release of goods by its customs authority periodically and in a
taxes will not be collected, aside from certain prescribed consistent manner, and to publish the findings thereof, using tools
goods. Internal taxes, such as value added taxes and such as the Guide to Measure the Time Required for the Release
excise taxes, applied to imports consistently with Article III of Goods issued by the World Customs Organization with a view
of GATT 1994, shall not be subject to this provision. to:

2. Nothing in paragraph 1 shall affect the right of a Party to examine, (a) assessing its trade facilitation measures; and
detain, seize, confiscate or refuse the entry of goods, or to carry
out post-clearance audits, including in connection with the use of (b) considering opportunities for further improvement of the
risk management systems. Further, nothing in paragraph 1 shall time required for the release of goods.
prevent a Party from requiring, as a condition for release, the
submission of additional information and the fulfilment of non- 2. Each Party is encouraged to share with the other Parties its
automatic licensing requirements. experiences in the time release studies referred to in paragraph
1, including methodologies used and bottlenecks identified.

Article 4.16: Post-clearance Audit
Article 4.18: Review and Appeal
1. With a view to expediting the release of goods, each Party shall
adopt or maintain post-clearance audit to ensure compliance with 1. Each Party shall provide that any person to whom its customs
6
its customs and other related laws and regulations. authority issues an administrative decision has the right, within
its territory, to:
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 6 For the purposes of this Article, “administrative decision” means a decision with a legal
achieved, the Party shall, without delay, notify the person whose effect that affects the rights and obligations of a specific person in an individual case.
It shall be understood that an administrative decision referred to in this Article covers
record was audited of the: an administrative action within the meaning of Article X of GATT 1994 or failure to take
an administrative action or decision as provided for in a Party’s laws and regulations
(a) results; and legal system. For addressing such failure, a Party may maintain an alternative
administrative mechanism or judicial recourse to direct the customs authority to
(b) reasons for the results; and promptly issue an administrative decision in place of the right to appeal or review under
subparagraph 1(a).

4-14 4-15