Risk-based selection of customs audits prioritises declarations and auditees, with on-premises audit procedures and compliance obligations. Risk-based selection governs customs audits by prioritising auditees or specific import/export declarations through selectivity criteria based on risk evaluation. The Regulations prescribe the methodology for selection and set out the procedural framework for conducting on-premises audits at importer or exporter premises, and allocate responsibilities and compliance obligations to the auditee.