Risk-based selection for customs audit: audits chosen primarily through risk evaluation using selectivity criteria to target compliance. Selection for audit requires that the choice of auditees and import or export declarations be governed principally by a risk evaluation, using appropriate selectivity criteria so audits are targeted according to assessed risk rather than at random.
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Provisions expressly mentioned in the judgment/order text.
Risk-based selection for customs audit: audits chosen primarily through risk evaluation using selectivity criteria to target compliance.
Selection for audit requires that the choice of auditees and import or export declarations be governed principally by a risk evaluation, using appropriate selectivity criteria so audits are targeted according to assessed risk rather than at random.
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