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P. 244

administrative     or     judicial
                                            proceedings

                                      4.    Use  of  post-clearance  audit         5 years
                                            results    in   applying     risk
                                            management

                      Article 4.17  Time Release Studies                           5 years

                      Article 4.19  Customs Cooperation                            5 years

                      Article 4.20  Consultations and Contact Points               5 years


                      Viet Nam

                      Article 4.9     Pre-arrival Processing                    31 December
                                                                                     2023

                      Article 4.10  Advance Rulings                             31 December
                                                                                     2021

                      Article 4.11  Release of Goods                            31 December
                                                                                     2021

                      Article 4.13  Trade Facilitation Measures for             31 December
                                      Authorised Operators                           2023

                      Article 4.14  Risk Management                             31 December
                                                                                     2023

                      Article 4.15  Express Consignments

                                      1.    Scope     of   procedures     for
                                            express consignments:

                                            (d)  Release      of     express    31 December
                                                 consignments  as  rapidly           2023
                                                 as possible, and within six
                                                 hours when possible

                      Article 4.16  Post-clearance Audit                        31 December
                                                                                     2021







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