Risk-based selection for customs audit prioritizes import and export declarations and governs on-site audit obligations for auditees.

Selection methodology for customs audit centers on risk-based selection, whereby auditors select auditees or specific import and export declarations primarily through risk evaluation using appropriate selectivity criteria. The regulations require audits to be conducted at the premises of the importer or exporter and set out the procedural manner for on-site examination and auditee compliance obligations.

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